- 金融負債: 需要支付利息, 會造成財務負擔
- 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
- 如果負債比異常增加, 要找出背後的原因
- 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
| 負債比 YoY | 金融負債 YoY | 營收淨額 YoY | 利息保障倍數 YoY | 長期銀行借款占稅後淨利比 YoY | 流動比 YoY | 速動比 YoY | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 0.33 | 13.81 | 15.54 | 32.82 | 106.56 | 2.06 | 12.75 | -51.92 | 0.00 | 0 | 270.75 | -13.07 | 205.63 | -7.61 |
| 2022 (9) | 0.29 | -35.3 | 11.7 | -45.17 | 104.41 | -4.33 | 26.52 | -67.04 | 0.00 | 0 | 311.45 | 59.0 | 222.56 | 68.64 |
| 2021 (8) | 0.45 | 6.84 | 21.34 | 29.73 | 109.13 | 18.09 | 80.45 | 66.63 | 0.00 | 0 | 195.88 | -5.02 | 131.97 | -12.39 |
| 2020 (7) | 0.42 | 6.61 | 16.45 | 11.45 | 92.41 | 4.77 | 48.28 | 67.52 | 0.00 | 0 | 206.23 | -4.57 | 150.63 | -3.52 |
| 2019 (6) | 0.40 | -11.57 | 14.76 | -17.22 | 88.2 | -17.41 | 28.82 | -54.02 | 0.04 | -78.3 | 216.10 | -2.08 | 156.12 | 11.83 |
| 2018 (5) | 0.45 | -15.27 | 17.83 | -15.78 | 106.79 | 29.44 | 62.68 | 113.56 | 0.20 | -80.17 | 220.70 | 12.42 | 139.60 | -1.88 |
| 2017 (4) | 0.53 | -9.09 | 21.17 | -0.42 | 82.5 | -2.33 | 29.35 | 55.7 | 1.02 | 51.66 | 196.32 | 23.99 | 142.28 | 24.1 |
| 2016 (3) | 0.58 | 7.17 | 21.26 | 17.13 | 84.47 | 2.25 | 18.85 | 24.92 | 0.67 | -42.41 | 158.33 | -14.04 | 114.65 | -15.48 |
| 2015 (2) | 0.54 | -6.59 | 18.15 | -18.13 | 82.61 | -3.3 | 15.09 | 20.62 | 1.17 | 446.97 | 184.19 | 16.39 | 135.65 | 13.56 |
| 2014 (1) | 0.58 | 7.94 | 22.17 | 28.52 | 85.43 | 33.94 | 12.51 | 0.0 | 0.21 | 0 | 158.25 | -6.09 | 119.45 | -10.33 |
| 負債比 QoQ YoY | 金融負債 QoQ YoY | 利息保障倍數 QoQ YoY | 長期銀行借款占稅後淨利比 QoQ YoY | 流動比 QoQ YoY | 速動比 QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.37 | -0.54 | 5.0 | 20.83 | 45.87 | 21.96 | 16.04 | 2.75 | -9.48 | 0.00 | 0 | 0 | 234.24 | 0.74 | -8.34 | 175.63 | -2.81 | -10.77 |
| 24Q2 (19) | 0.37 | -4.15 | -7.86 | 14.28 | -0.49 | 8.43 | 15.61 | -2.07 | 3.51 | 0.00 | 0 | 0 | 232.53 | 4.84 | 4.82 | 180.71 | 3.83 | 5.45 |
| 24Q1 (18) | 0.39 | 16.99 | 39.63 | 14.35 | -7.66 | 23.81 | 15.94 | 140.06 | 20.76 | 0.00 | 0 | 0 | 221.80 | -18.08 | -32.34 | 174.04 | -15.36 | -29.99 |
| 23Q4 (17) | 0.33 | -5.85 | 13.81 | 15.54 | -9.02 | 32.82 | 6.64 | -62.53 | -45.93 | 0.00 | 0 | 0 | 270.75 | 5.95 | -13.07 | 205.63 | 4.48 | -7.61 |
| 23Q3 (16) | 0.35 | -12.72 | -13.03 | 17.08 | 29.69 | -18.12 | 17.72 | 17.51 | 117.16 | 0.00 | 0 | 0 | 255.55 | 15.2 | 15.41 | 196.82 | 14.85 | 29.48 |
| 23Q2 (15) | 0.40 | 45.24 | -19.3 | 13.17 | 13.63 | -43.11 | 15.08 | 14.24 | -68.8 | 0.00 | 0 | 0 | 221.84 | -32.32 | 25.34 | 171.37 | -31.06 | 41.64 |
| 23Q1 (14) | 0.28 | -4.64 | -37.46 | 11.59 | -0.94 | -48.44 | 13.20 | 7.49 | -85.81 | 0.00 | 0 | 0 | 327.80 | 5.25 | 64.67 | 248.58 | 11.69 | 76.6 |
| 22Q4 (13) | 0.29 | -28.05 | -35.3 | 11.7 | -43.91 | -45.17 | 12.28 | 50.49 | -77.93 | 0.00 | 0 | 0 | 311.45 | 40.65 | 59.0 | 222.56 | 46.41 | 68.64 |
| 22Q3 (12) | 0.40 | -19.02 | -12.97 | 20.86 | -9.89 | -7.41 | 8.16 | -83.12 | -89.73 | 0.00 | 0 | -100.0 | 221.43 | 25.11 | 10.9 | 152.01 | 25.64 | 9.5 |
| 22Q2 (11) | 0.50 | 12.55 | 21.06 | 23.15 | 2.98 | 36.82 | 48.33 | -48.04 | -51.95 | 0.00 | 0 | 0 | 176.99 | -11.09 | -17.49 | 120.99 | -14.05 | -25.9 |
| 22Q1 (10) | 0.44 | -1.33 | 6.5 | 22.48 | 5.34 | 37.49 | 93.01 | 67.13 | 0.66 | 0.00 | 0 | 0 | 199.06 | 1.62 | -5.26 | 140.76 | 6.66 | -14.62 |
| 21Q4 (9) | 0.45 | -3.23 | 6.84 | 21.34 | -5.28 | 29.73 | 55.65 | -29.97 | 0.16 | 0.00 | -100.0 | 0 | 195.88 | -1.89 | -5.02 | 131.97 | -4.93 | -12.39 |
| 21Q3 (8) | 0.46 | 12.65 | 7.99 | 22.53 | 33.16 | 27.87 | 79.47 | -20.99 | 44.99 | 0.98 | 0 | 4223.51 | 199.66 | -6.92 | 1.41 | 138.82 | -14.99 | -3.18 |
| 21Q2 (7) | 0.41 | -0.98 | -8.88 | 16.92 | 3.49 | 19.58 | 100.58 | 8.85 | 78.84 | 0.00 | 0 | -100.0 | 214.50 | 2.08 | 14.23 | 163.29 | -0.95 | 15.47 |
| 21Q1 (6) | 0.42 | -1.02 | 7.87 | 16.35 | -0.61 | 27.04 | 92.40 | 66.31 | 178.56 | 0.00 | 0 | -100.0 | 210.12 | 1.89 | -3.9 | 164.86 | 9.45 | 7.11 |
| 20Q4 (5) | 0.42 | -2.18 | 6.61 | 16.45 | -6.64 | 11.45 | 55.56 | 1.37 | 248.56 | 0.00 | -100.0 | -100.0 | 206.23 | 4.75 | -4.57 | 150.63 | 5.06 | -3.52 |
| 20Q3 (4) | 0.43 | -4.95 | 0.0 | 17.62 | 24.52 | 0.0 | 54.81 | -2.54 | 0.0 | 0.02 | -11.3 | 0.0 | 196.88 | 4.85 | 0.0 | 143.38 | 1.39 | 0.0 |
| 20Q2 (3) | 0.45 | 17.21 | 0.0 | 14.15 | 9.95 | 0.0 | 56.24 | 69.55 | 0.0 | 0.03 | -25.61 | 0.0 | 187.78 | -14.12 | 0.0 | 141.41 | -8.12 | 0.0 |
| 20Q1 (2) | 0.39 | -2.18 | 0.0 | 12.87 | -12.8 | 0.0 | 33.17 | 108.09 | 0.0 | 0.03 | -90.52 | 0.0 | 218.65 | 1.18 | 0.0 | 153.91 | -1.42 | 0.0 |
| 19Q4 (1) | 0.40 | 0.0 | 0.0 | 14.76 | 0.0 | 0.0 | 15.94 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 216.10 | 0.0 | 0.0 | 156.12 | 0.0 | 0.0 |
