- 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) | 0.58 | 11.95 | 6.94 | 58.81 | 39.89 | 15.09 | 28.24 | -34.52 | 0.00 | 0 | 141.03 | -7.66 | 102.80 | -15.66 |
| 2022 (9) | 0.52 | 1.92 | 4.37 | 341.41 | 34.66 | -25.64 | 43.13 | 116.3 | 0.00 | 0 | 152.73 | -2.87 | 121.89 | 1.2 |
| 2021 (8) | 0.51 | -22.98 | 0.99 | -81.8 | 46.61 | 80.59 | 19.94 | -47.65 | 0.00 | 0 | 157.24 | 28.16 | 120.44 | 21.47 |
| 2020 (7) | 0.66 | 21.66 | 5.44 | 154.21 | 25.81 | -18.96 | 38.09 | 130.57 | 0.14 | 0 | 122.69 | -21.22 | 99.15 | -20.6 |
| 2019 (6) | 0.54 | -0.74 | 2.14 | 71.2 | 31.85 | 9.75 | 16.52 | -50.21 | 0.00 | 0 | 155.73 | -6.58 | 124.87 | -12.68 |
| 2018 (5) | 0.54 | 0.67 | 1.25 | 303.23 | 29.02 | 27.79 | 33.18 | 4.18 | 0.06 | -74.47 | 166.70 | -0.84 | 143.00 | 20.6 |
| 2017 (4) | 0.54 | 5.12 | 0.31 | -48.33 | 22.71 | -4.06 | 31.85 | 74.33 | 0.25 | 0 | 168.11 | -3.18 | 118.57 | -7.82 |
| 2016 (3) | 0.51 | -1.61 | 0.6 | 33.33 | 23.67 | -12.46 | 18.27 | -76.84 | 0.00 | 0 | 173.63 | 1.24 | 128.63 | -10.29 |
| 2015 (2) | 0.52 | -3.37 | 0.45 | -11.76 | 27.04 | 26.41 | 78.88 | 80.83 | 0.00 | 0 | 171.50 | 7.84 | 143.39 | 32.81 |
| 2014 (1) | 0.54 | -10.97 | 0.51 | -7.27 | 21.39 | 4.19 | 43.62 | 113.82 | 0.00 | 0 | 159.03 | 13.46 | 107.97 | 14.24 |
| 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 | 4.24 | 8.45 | 9.57 | 35.74 | 31.28 | 15.74 | -43.58 | -59.47 | 0.00 | 0 | 0 | 134.93 | -0.44 | -5.47 | 94.49 | -0.43 | -10.5 |
| 24Q2 (19) | 0.59 | -0.82 | -1.98 | 7.05 | 17.11 | -10.53 | 27.90 | -3.79 | -27.68 | 0.00 | 0 | 0 | 135.52 | 0.44 | 1.16 | 94.90 | 4.01 | -5.83 |
| 24Q1 (18) | 0.60 | 3.86 | 2.6 | 6.02 | -13.26 | -5.35 | 29.00 | 41.6 | 98.77 | 0.00 | 0 | 0 | 134.93 | -4.33 | 1.81 | 91.24 | -11.25 | -11.45 |
| 23Q4 (17) | 0.58 | 1.0 | 11.95 | 6.94 | -4.8 | 58.81 | 20.48 | -47.27 | 14.8 | 0.00 | 0 | 0 | 141.03 | -1.2 | -7.66 | 102.80 | -2.63 | -15.66 |
| 23Q3 (16) | 0.57 | -5.79 | 4.98 | 7.29 | -7.49 | 2.82 | 38.84 | 0.67 | 3.93 | 0.00 | 0 | 0 | 142.74 | 6.55 | -4.54 | 105.58 | 4.77 | -11.67 |
| 23Q2 (15) | 0.61 | 3.82 | 7.9 | 7.88 | 23.9 | 73.19 | 38.58 | 164.43 | -47.88 | 0.00 | 0 | 0 | 133.97 | 1.09 | -6.81 | 100.77 | -2.2 | -20.38 |
| 23Q1 (14) | 0.58 | 13.33 | 3.73 | 6.36 | 45.54 | 56.27 | 14.59 | -18.22 | -79.89 | 0.00 | 0 | 0 | 132.53 | -13.23 | -7.2 | 103.04 | -15.46 | -6.61 |
| 22Q4 (13) | 0.52 | -5.29 | 1.92 | 4.37 | -38.36 | 341.41 | 17.84 | -52.26 | 106.0 | 0.00 | 0 | 0 | 152.73 | 2.14 | -2.87 | 121.89 | 1.97 | 1.2 |
| 22Q3 (12) | 0.54 | -3.17 | -24.61 | 7.09 | 55.82 | -60.24 | 37.37 | -49.51 | 51.79 | 0.00 | 0 | -100.0 | 149.53 | 4.01 | 22.7 | 119.53 | -5.56 | 34.74 |
| 22Q2 (11) | 0.56 | -0.2 | -21.81 | 4.55 | 11.79 | -46.47 | 74.02 | 2.01 | 218.64 | 0.00 | 0 | -100.0 | 143.76 | 0.66 | 23.58 | 126.57 | 14.72 | 28.8 |
| 22Q1 (10) | 0.56 | 11.35 | -18.26 | 4.07 | 311.11 | -41.77 | 72.56 | 737.88 | 113.79 | 0.00 | 0 | -100.0 | 142.82 | -9.17 | 20.0 | 110.33 | -8.39 | 13.17 |
| 21Q4 (9) | 0.51 | -29.94 | -22.98 | 0.99 | -94.45 | -81.8 | 8.66 | -64.83 | -83.48 | 0.00 | -100.0 | -100.0 | 157.24 | 29.02 | 28.16 | 120.44 | 35.77 | 21.47 |
| 21Q3 (8) | 0.72 | 0.43 | 20.78 | 17.83 | 109.76 | 421.35 | 24.62 | 5.98 | -27.44 | 0.02 | -86.55 | -97.3 | 121.87 | 4.76 | -13.1 | 88.71 | -9.73 | -18.27 |
| 21Q2 (7) | 0.72 | 4.34 | 21.23 | 8.5 | 21.6 | 192.1 | 23.23 | -31.56 | -14.47 | 0.15 | -18.98 | -76.67 | 116.33 | -2.26 | -19.19 | 98.27 | 0.8 | -14.66 |
| 21Q1 (6) | 0.69 | 4.92 | 31.97 | 6.99 | 28.49 | 202.6 | 33.94 | -35.27 | 5.96 | 0.18 | -40.38 | 0 | 119.02 | -2.99 | -25.59 | 97.49 | -1.67 | -21.93 |
| 20Q4 (5) | 0.66 | 9.85 | 21.66 | 5.44 | 59.06 | 154.21 | 52.43 | 54.52 | 199.43 | 0.30 | -58.49 | 0 | 122.69 | -12.51 | -21.22 | 99.15 | -8.65 | -20.6 |
| 20Q3 (4) | 0.60 | 0.81 | 0.0 | 3.42 | 17.53 | 0.0 | 33.93 | 24.93 | 0.0 | 0.73 | 16.36 | 0.0 | 140.24 | -2.58 | 0.0 | 108.54 | -5.74 | 0.0 |
| 20Q2 (3) | 0.59 | 13.58 | 0.0 | 2.91 | 25.97 | 0.0 | 27.16 | -15.2 | 0.0 | 0.62 | 0 | 0.0 | 143.95 | -10.0 | 0.0 | 115.15 | -7.79 | 0.0 |
| 20Q1 (2) | 0.52 | -3.28 | 0.0 | 2.31 | 7.94 | 0.0 | 32.03 | 82.92 | 0.0 | 0.00 | 0 | 0.0 | 159.95 | 2.71 | 0.0 | 124.88 | 0.01 | 0.0 |
| 19Q4 (1) | 0.54 | 0.0 | 0.0 | 2.14 | 0.0 | 0.0 | 17.51 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 155.73 | 0.0 | 0.0 | 124.87 | 0.0 | 0.0 |
