- 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) | 0.29 | -39.1 | 0 | 0 | 14.05 | -15.82 | 36.22 | 39.41 | 0.00 | 0 | 275.59 | 118.6 | 259.95 | 119.0 |
| 2022 (9) | 0.47 | -8.52 | 3.78 | 89.0 | 16.69 | -9.24 | 25.98 | 18.52 | 0.00 | 0 | 126.07 | -12.84 | 118.70 | -11.72 |
| 2021 (8) | 0.52 | 8.99 | 2.0 | 42.86 | 18.39 | 17.81 | 21.92 | -15.17 | 0.00 | 0 | 144.65 | -6.55 | 134.46 | -6.54 |
| 2020 (7) | 0.48 | 3.07 | 1.4 | -48.91 | 15.61 | 9.01 | 25.84 | 19.91 | 0.00 | 0 | 154.79 | -7.73 | 143.87 | -9.26 |
| 2019 (6) | 0.46 | -8.79 | 2.74 | -28.27 | 14.32 | -3.24 | 21.55 | 122.39 | 2.17 | -41.04 | 167.76 | 13.51 | 158.55 | 14.3 |
| 2018 (5) | 0.51 | -6.53 | 3.82 | -11.16 | 14.8 | -8.13 | 9.69 | 65.08 | 3.67 | -42.26 | 147.79 | 7.35 | 138.71 | 9.8 |
| 2017 (4) | 0.54 | -8.77 | 4.3 | -24.83 | 16.11 | -4.9 | 5.87 | -38.73 | 6.36 | 68.21 | 137.67 | 0.27 | 126.33 | 2.67 |
| 2016 (3) | 0.59 | -8.7 | 5.72 | 19.17 | 16.94 | -2.31 | 9.58 | -67.57 | 3.78 | 1.22 | 137.30 | -13.19 | 123.04 | -16.37 |
| 2015 (2) | 0.65 | 9.31 | 4.8 | 2300.0 | 17.34 | -2.14 | 29.54 | -52.01 | 3.73 | 0 | 158.16 | -27.54 | 147.12 | -27.01 |
| 2014 (1) | 0.60 | 44.48 | 0.2 | 0 | 17.72 | -3.7 | 61.56 | -82.48 | 0.00 | 0 | 218.27 | 6.58 | 201.56 | 27.7 |
| 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) | 0.52 | 47.67 | 38.77 | 0 | 0 | -100.0 | 433.37 | -14.73 | 1094.84 | 0.00 | 0 | 0 | 149.61 | -33.69 | -29.85 | 139.82 | -33.92 | -30.36 |
| 24Q2 (19) | 0.35 | -6.78 | -27.07 | 0 | 0 | -100.0 | 508.23 | 29.24 | 1747.44 | 0.00 | 0 | 0 | 225.63 | 7.05 | 82.14 | 211.59 | 7.44 | 81.83 |
| 24Q1 (18) | 0.38 | 30.68 | -24.26 | 0 | 0 | -100.0 | 393.23 | 52.98 | 1638.42 | 0.00 | 0 | 0 | 210.78 | -23.52 | 74.53 | 196.94 | -24.24 | 74.44 |
| 23Q4 (17) | 0.29 | -22.87 | -39.1 | 0 | -100.0 | -100.0 | 257.05 | 608.71 | 814.12 | 0.00 | 0 | 0 | 275.59 | 29.22 | 118.6 | 259.95 | 29.47 | 119.0 |
| 23Q3 (16) | 0.37 | -22.39 | -27.87 | 1.68 | -58.0 | -42.07 | 36.27 | 31.84 | 18.3 | 0.00 | 0 | 0 | 213.27 | 72.16 | 48.2 | 200.78 | 72.54 | 49.47 |
| 23Q2 (15) | 0.48 | -3.19 | -11.02 | 4.0 | 5.54 | 166.67 | 27.51 | 21.62 | 12.93 | 0.00 | 0 | 0 | 123.88 | 2.58 | -9.19 | 116.37 | 3.07 | -8.61 |
| 23Q1 (14) | 0.50 | 5.08 | -10.21 | 3.79 | 0.26 | 122.94 | 22.62 | -19.56 | 21.29 | 0.00 | 0 | 0 | 120.77 | -4.2 | -8.78 | 112.90 | -4.89 | -6.66 |
| 22Q4 (13) | 0.47 | -8.64 | -8.52 | 3.78 | 30.34 | 89.0 | 28.12 | -8.28 | 102.01 | 0.00 | 0 | 0 | 126.07 | -12.4 | -12.84 | 118.70 | -11.64 | -11.72 |
| 22Q3 (12) | 0.52 | -4.26 | -7.33 | 2.9 | 93.33 | -31.76 | 30.66 | 25.86 | 97.04 | 0.00 | 0 | 0 | 143.91 | 5.5 | 22.02 | 134.33 | 5.49 | 22.62 |
| 22Q2 (11) | 0.54 | -2.3 | -3.81 | 1.5 | -11.76 | -53.85 | 24.36 | 30.62 | -22.27 | 0.00 | 0 | 0 | 136.41 | 3.03 | 17.38 | 127.34 | 5.28 | 17.09 |
| 22Q1 (10) | 0.56 | 7.05 | 3.18 | 1.7 | -15.0 | 54.55 | 18.65 | 33.98 | -45.99 | 0.00 | 0 | 0 | 132.40 | -8.47 | -1.08 | 120.95 | -10.05 | -1.76 |
| 21Q4 (9) | 0.52 | -7.45 | 8.99 | 2.0 | -52.94 | 42.86 | 13.92 | -10.54 | -25.84 | 0.00 | 0 | 0 | 144.65 | 22.65 | -6.55 | 134.46 | 22.74 | -6.54 |
| 21Q3 (8) | 0.56 | -0.62 | 2.09 | 4.25 | 30.77 | -5.56 | 15.56 | -50.35 | -46.73 | 0.00 | 0 | -100.0 | 117.94 | 1.49 | -5.35 | 109.55 | 0.74 | -5.74 |
| 21Q2 (7) | 0.56 | 4.79 | 1.58 | 3.25 | 195.45 | -20.15 | 31.34 | -9.24 | -6.62 | 0.00 | 0 | -100.0 | 116.21 | -13.17 | -5.95 | 108.75 | -11.67 | -6.36 |
| 21Q1 (6) | 0.54 | 13.09 | 8.18 | 1.1 | -21.43 | -55.47 | 34.53 | 83.96 | 46.81 | 0.00 | 0 | -100.0 | 133.84 | -13.53 | -10.91 | 123.12 | -14.42 | -12.18 |
| 20Q4 (5) | 0.48 | -13.31 | 3.07 | 1.4 | -68.89 | -48.91 | 18.77 | -35.74 | -25.55 | 0.00 | -100.0 | -100.0 | 154.79 | 24.22 | -7.73 | 143.87 | 23.79 | -8.89 |
| 20Q3 (4) | 0.55 | -1.12 | 0.0 | 4.5 | 10.57 | 0.0 | 29.21 | -12.96 | 0.0 | 4.76 | -9.65 | 0.0 | 124.61 | 0.85 | 0.0 | 116.22 | 0.07 | 0.0 |
| 20Q2 (3) | 0.56 | 11.59 | 0.0 | 4.07 | 64.78 | 0.0 | 33.56 | 42.69 | 0.0 | 5.26 | -35.09 | 0.0 | 123.56 | -17.75 | 0.0 | 116.14 | -17.16 | 0.0 |
| 20Q1 (2) | 0.50 | 7.75 | 0.0 | 2.47 | -9.85 | 0.0 | 23.52 | -6.7 | 0.0 | 8.11 | 12.76 | 0.0 | 150.23 | -10.45 | 0.0 | 140.20 | -11.22 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 2.74 | 0.0 | 0.0 | 25.21 | 0.0 | 0.0 | 7.19 | 0.0 | 0.0 | 167.76 | 0.0 | 0.0 | 157.91 | 0.0 | 0.0 |
