- 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) | 0.39 | -22.61 | 5.9 | -34.66 | 27.43 | -15.44 | 10.04 | -46.71 | 0.00 | 0 | 209.76 | 21.71 | 181.27 | 31.27 |
| 2022 (9) | 0.50 | -15.21 | 9.03 | -14.81 | 32.44 | -12.82 | 18.84 | -4.75 | 0.00 | 0 | 172.35 | 15.43 | 138.09 | 21.77 |
| 2021 (8) | 0.59 | 12.66 | 10.6 | 34.18 | 37.21 | 16.72 | 19.78 | 48.28 | 0.00 | 0 | 149.31 | -9.65 | 113.40 | -23.15 |
| 2020 (7) | 0.52 | -7.96 | 7.9 | -1.25 | 31.88 | -17.98 | 13.34 | -26.94 | 0.00 | 0 | 165.25 | 8.42 | 147.56 | 16.04 |
| 2019 (6) | 0.57 | -10.12 | 8.0 | 10.96 | 38.87 | 11.06 | 18.26 | -44.97 | 0.00 | 0 | 152.42 | 7.87 | 127.16 | 26.65 |
| 2018 (5) | 0.63 | 27.63 | 7.21 | 71.67 | 35.0 | 58.23 | 33.18 | 61.07 | 0.00 | 0 | 141.30 | -16.58 | 100.40 | -26.26 |
| 2017 (4) | 0.49 | 4.88 | 4.2 | 5.0 | 22.12 | 22.01 | 20.60 | 199.85 | 0.00 | 0 | 169.39 | -3.25 | 136.16 | -12.48 |
| 2016 (3) | 0.47 | 1.79 | 4.0 | 3.9 | 18.13 | -5.62 | 6.87 | -63.55 | 0.00 | 0 | 175.08 | -1.49 | 155.57 | -0.25 |
| 2015 (2) | 0.46 | 8.14 | 3.85 | 79.07 | 19.21 | 10.02 | 18.85 | -30.95 | 0.00 | 0 | 177.73 | -4.1 | 155.96 | 2.9 |
| 2014 (1) | 0.43 | 3.48 | 2.15 | 1.9 | 17.46 | 24.27 | 27.30 | 28.53 | 0.00 | 0 | 185.32 | -3.01 | 151.56 | -3.7 |
| 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) | 0.40 | 1.99 | 5.26 | 5.72 | 0.35 | -4.19 | 3.95 | -64.03 | -84.99 | 0.00 | 0 | 0 | 205.50 | -0.99 | -3.99 | 167.47 | -4.28 | -10.57 |
| 24Q2 (19) | 0.39 | 6.81 | -4.53 | 5.7 | 0.0 | -6.1 | 10.98 | -40.58 | -28.7 | 0.00 | 0 | 0 | 207.55 | -6.18 | 6.01 | 174.95 | -3.16 | 5.3 |
| 24Q1 (18) | 0.37 | -4.87 | -18.86 | 5.7 | -3.39 | -32.78 | 18.48 | 392.41 | 272.58 | 0.00 | 0 | 0 | 221.23 | 5.47 | 23.65 | 180.66 | -0.34 | 24.2 |
| 23Q4 (17) | 0.39 | 1.58 | -22.61 | 5.9 | -1.17 | -34.66 | -6.32 | -124.01 | -45.29 | 0.00 | 0 | 0 | 209.76 | -2.0 | 21.71 | 181.27 | -3.2 | 31.27 |
| 23Q3 (16) | 0.38 | -7.5 | -21.4 | 5.97 | -1.65 | -40.3 | 26.32 | 70.91 | -18.92 | 0.00 | 0 | 0 | 214.04 | 9.32 | 22.71 | 187.26 | 12.71 | 26.1 |
| 23Q2 (15) | 0.41 | -9.23 | -21.93 | 6.07 | -28.42 | -36.44 | 15.40 | 210.48 | -47.81 | 0.00 | 0 | 0 | 195.79 | 9.43 | 17.8 | 166.15 | 14.22 | 19.65 |
| 23Q1 (14) | 0.45 | -9.26 | -17.07 | 8.48 | -6.09 | -20.0 | 4.96 | 214.02 | -75.95 | 0.00 | 0 | 0 | 178.92 | 3.81 | 10.8 | 145.46 | 5.34 | 13.55 |
| 22Q4 (13) | 0.50 | 3.16 | -15.21 | 9.03 | -9.7 | -14.81 | -4.35 | -113.4 | -128.79 | 0.00 | 0 | 0 | 172.35 | -1.19 | 15.43 | 138.09 | -7.01 | 21.77 |
| 22Q3 (12) | 0.48 | -8.11 | -10.84 | 10.0 | 4.71 | 26.58 | 32.46 | 10.0 | 13.5 | 0.00 | 0 | 0 | 174.43 | 4.95 | 8.44 | 148.50 | 6.94 | 26.62 |
| 22Q2 (11) | 0.53 | -3.59 | -1.16 | 9.55 | -9.91 | 20.89 | 29.51 | 43.11 | 109.89 | 0.00 | 0 | 0 | 166.20 | 2.92 | 1.71 | 138.86 | 8.4 | 9.96 |
| 22Q1 (10) | 0.55 | -7.22 | 0.91 | 10.6 | 0.0 | 34.18 | 20.62 | 36.47 | -7.99 | 0.00 | 0 | 0 | 161.48 | 8.15 | 0.31 | 128.10 | 12.96 | -1.81 |
| 21Q4 (9) | 0.59 | 8.48 | 12.66 | 10.6 | 34.18 | 34.18 | 15.11 | -47.17 | -9.03 | 0.00 | 0 | 0 | 149.31 | -7.18 | -9.65 | 113.40 | -3.31 | -23.15 |
| 21Q3 (8) | 0.54 | 1.86 | 4.29 | 7.9 | 0.0 | -3.54 | 28.60 | 103.41 | 73.86 | 0.00 | 0 | 0 | 160.86 | -1.56 | -2.48 | 117.28 | -7.13 | -20.34 |
| 21Q2 (7) | 0.53 | -1.57 | -5.32 | 7.9 | 0.0 | -6.95 | 14.06 | -37.26 | 34.93 | 0.00 | 0 | 0 | 163.41 | 1.51 | 6.9 | 126.28 | -3.2 | -4.58 |
| 21Q1 (6) | 0.54 | 3.58 | -2.42 | 7.9 | 0.0 | -7.06 | 22.41 | 34.92 | 115.48 | 0.00 | 0 | 0 | 160.98 | -2.58 | 2.33 | 130.46 | -11.59 | -3.66 |
| 20Q4 (5) | 0.52 | 0.42 | -7.96 | 7.9 | -3.54 | -1.25 | 16.61 | 0.97 | 331.43 | 0.00 | 0 | 0 | 165.25 | 0.18 | 8.42 | 147.56 | 0.22 | 16.04 |
| 20Q3 (4) | 0.52 | -7.52 | 0.0 | 8.19 | -3.53 | 0.0 | 16.45 | 57.87 | 0.0 | 0.00 | 0 | 0.0 | 164.95 | 7.91 | 0.0 | 147.23 | 11.25 | 0.0 |
| 20Q2 (3) | 0.56 | 1.44 | 0.0 | 8.49 | -0.12 | 0.0 | 10.42 | 0.19 | 0.0 | 0.00 | 0 | 0.0 | 152.86 | -2.83 | 0.0 | 132.34 | -2.27 | 0.0 |
| 20Q1 (2) | 0.55 | -2.31 | 0.0 | 8.5 | 6.25 | 0.0 | 10.40 | 170.13 | 0.0 | 0.00 | 0 | 0.0 | 157.32 | 3.21 | 0.0 | 135.41 | 6.49 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | 8.0 | 0.0 | 0.0 | 3.85 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 152.42 | 0.0 | 0.0 | 127.16 | 0.0 | 0.0 |
