- 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) | 0.59 | -4.92 | 22.25 | -12.57 | 21.59 | -35.78 | -3.77 | 0 | 0.00 | 0 | 169.45 | 40.01 | 125.74 | 79.09 |
| 2022 (9) | 0.62 | 0.85 | 25.45 | 26.3 | 33.62 | 11.81 | 4.70 | 9.56 | 0.00 | 0 | 121.03 | -8.67 | 70.21 | -20.33 |
| 2021 (8) | 0.61 | 2.31 | 20.15 | 45.38 | 30.07 | 13.43 | 4.29 | -73.53 | 0.00 | 0 | 132.52 | -25.13 | 88.13 | -36.59 |
| 2020 (7) | 0.60 | 11.12 | 13.86 | 33.91 | 26.51 | -14.57 | 16.21 | -47.47 | 0.00 | 0 | 177.01 | 24.42 | 138.99 | 25.39 |
| 2019 (6) | 0.54 | 3.17 | 10.35 | 5.4 | 31.03 | -0.48 | 30.86 | -14.37 | 0.00 | 0 | 142.27 | -5.95 | 110.85 | -0.06 |
| 2018 (5) | 0.52 | 11.61 | 9.82 | 25.1 | 31.18 | 19.1 | 36.04 | -32.05 | 0.00 | 0 | 151.27 | -12.88 | 110.92 | -16.93 |
| 2017 (4) | 0.47 | -5.04 | 7.85 | 29.11 | 26.18 | -5.45 | 53.04 | 42.54 | 0.33 | -46.29 | 173.64 | 2.84 | 133.53 | 12.16 |
| 2016 (3) | 0.49 | -5.63 | 6.08 | -17.62 | 27.69 | 21.39 | 37.21 | 350.48 | 0.61 | -74.9 | 168.85 | 7.88 | 119.05 | 8.64 |
| 2015 (2) | 0.52 | -5.62 | 7.38 | -28.76 | 22.81 | 7.95 | 8.26 | 35.86 | 2.44 | -22.06 | 156.52 | 8.57 | 109.58 | 12.63 |
| 2014 (1) | 0.55 | 4.46 | 10.36 | 37.22 | 21.13 | 24.81 | 6.08 | 0 | 3.13 | 0 | 144.17 | 4.76 | 97.29 | 13.55 |
| 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) | 0.62 | 2.04 | 4.34 | 25.01 | 6.02 | 10.47 | -9.91 | -301.21 | -460.36 | 14.75 | 0.0 | 0.0 | 125.94 | -13.48 | -23.23 | 92.06 | -16.86 | -21.64 |
| 24Q2 (19) | 0.61 | 1.78 | 1.42 | 23.59 | 0.81 | -5.34 | -2.47 | -1746.67 | -1335.0 | 14.75 | 0.0 | 0 | 145.57 | -11.09 | 2.06 | 110.73 | -11.01 | 15.51 |
| 24Q1 (18) | 0.60 | 1.27 | 3.27 | 23.4 | 5.17 | -2.26 | 0.15 | 101.39 | 102.12 | 14.75 | 0.0 | 0 | 163.73 | -3.38 | 20.66 | 124.43 | -1.04 | 47.9 |
| 23Q4 (17) | 0.59 | -0.79 | -4.92 | 22.25 | -1.72 | -12.57 | -10.77 | -491.64 | -50.63 | 14.75 | 0.0 | 0 | 169.45 | 3.3 | 40.01 | 125.74 | 7.02 | 79.09 |
| 23Q3 (16) | 0.59 | -0.82 | -7.23 | 22.64 | -9.15 | -11.39 | 2.75 | 1275.0 | -72.53 | 14.75 | 0 | 0 | 164.04 | 15.01 | 36.23 | 117.49 | 22.56 | 68.06 |
| 23Q2 (15) | 0.60 | 3.64 | -9.04 | 24.92 | 4.09 | 1.92 | 0.20 | 102.82 | -99.04 | 0.00 | 0 | 0 | 142.63 | 5.11 | 22.76 | 95.86 | 13.94 | 35.28 |
| 23Q1 (14) | 0.58 | -6.76 | -8.3 | 23.94 | -5.93 | 6.12 | -7.08 | 0.98 | -186.76 | 0.00 | 0 | 0 | 135.70 | 12.12 | 3.94 | 84.13 | 19.83 | -1.21 |
| 22Q4 (13) | 0.62 | -3.2 | 0.85 | 25.45 | -0.39 | 26.3 | -7.15 | -171.43 | -408.19 | 0.00 | 0 | 0 | 121.03 | 0.51 | -8.67 | 70.21 | 0.43 | -20.33 |
| 22Q3 (12) | 0.64 | -2.75 | 5.24 | 25.55 | 4.5 | 33.42 | 10.01 | -52.17 | 269.37 | 0.00 | 0 | 0 | 120.41 | 3.63 | -13.3 | 69.91 | -1.34 | -27.78 |
| 22Q2 (11) | 0.66 | 4.48 | 11.64 | 24.45 | 8.38 | 46.67 | 20.93 | 156.5 | 542.02 | 0.00 | 0 | 0 | 116.19 | -11.0 | -24.51 | 70.86 | -16.79 | -36.83 |
| 22Q1 (10) | 0.63 | 2.54 | 13.37 | 22.56 | 11.96 | 55.05 | 8.16 | 251.72 | -48.84 | 0.00 | 0 | 0 | 130.55 | -1.49 | -23.62 | 85.16 | -3.37 | -35.7 |
| 21Q4 (9) | 0.61 | 1.02 | 2.31 | 20.15 | 5.22 | 45.38 | 2.32 | 139.26 | 187.55 | 0.00 | 0 | 0 | 132.52 | -4.58 | -25.13 | 88.13 | -8.96 | -36.59 |
| 21Q3 (8) | 0.61 | 3.15 | 2.12 | 19.15 | 14.88 | 80.66 | -5.91 | -281.29 | -154.37 | 0.00 | 0 | 0 | 138.88 | -9.77 | -23.18 | 96.80 | -13.7 | -32.77 |
| 21Q2 (7) | 0.59 | 6.1 | -1.17 | 16.67 | 14.57 | 45.08 | 3.26 | -79.56 | -90.2 | 0.00 | 0 | 0 | 153.91 | -9.96 | 15.94 | 112.17 | -15.31 | 2.99 |
| 21Q1 (6) | 0.56 | -7.46 | 5.55 | 14.55 | 4.98 | 34.72 | 15.95 | 701.89 | -37.6 | 0.00 | 0 | 0 | 170.93 | -3.43 | 17.97 | 132.45 | -4.71 | 16.22 |
| 20Q4 (5) | 0.60 | 0.82 | 11.12 | 13.86 | 30.75 | 33.91 | -2.65 | -124.38 | -107.65 | 0.00 | 0 | 0 | 177.01 | -2.09 | 24.42 | 138.99 | -3.47 | 25.39 |
| 20Q3 (4) | 0.60 | -0.17 | 0.0 | 10.6 | -7.75 | 0.0 | 10.87 | -67.34 | 0.0 | 0.00 | 0 | 0.0 | 180.79 | 36.19 | 0.0 | 143.99 | 32.21 | 0.0 |
| 20Q2 (3) | 0.60 | 13.31 | 0.0 | 11.49 | 6.39 | 0.0 | 33.28 | 30.2 | 0.0 | 0.00 | 0 | 0.0 | 132.75 | -8.38 | 0.0 | 108.91 | -4.43 | 0.0 |
| 20Q1 (2) | 0.53 | -2.57 | 0.0 | 10.8 | 4.35 | 0.0 | 25.56 | -26.19 | 0.0 | 0.00 | 0 | 0.0 | 144.89 | 1.84 | 0.0 | 113.96 | 2.81 | 0.0 |
| 19Q4 (1) | 0.54 | 0.0 | 0.0 | 10.35 | 0.0 | 0.0 | 34.63 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 142.27 | 0.0 | 0.0 | 110.85 | 0.0 | 0.0 |
