- 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) | 0.50 | -6.65 | 1.51 | -3.21 | 35.53 | -14.32 | 41.24 | 6.92 | 0.00 | 0 | 191.09 | 11.0 | 164.27 | 17.49 |
| 2022 (9) | 0.54 | -8.72 | 1.56 | -49.51 | 41.47 | -2.72 | 38.57 | -5.16 | 0.00 | 0 | 172.16 | 13.83 | 139.82 | 20.5 |
| 2021 (8) | 0.59 | 0.05 | 3.09 | 175.89 | 42.63 | 25.75 | 40.67 | -82.04 | 0.09 | 0 | 151.24 | 4.17 | 116.03 | 4.01 |
| 2020 (7) | 0.59 | 12.76 | 1.12 | 0 | 33.9 | 1.01 | 226.50 | 28.8 | 0.00 | 0 | 145.19 | -8.69 | 111.56 | -5.94 |
| 2019 (6) | 0.52 | -3.26 | 0 | 0 | 33.56 | 16.97 | 175.86 | -99.58 | 0.00 | 0 | 159.00 | -1.19 | 118.60 | 1.93 |
| 2018 (5) | 0.54 | 13.48 | 0 | 0 | 28.69 | 21.26 | 42122.80 | 37749.58 | 0.00 | 0 | 160.91 | -5.86 | 116.35 | -14.34 |
| 2017 (4) | 0.48 | -1.16 | 0 | 0 | 23.66 | 21.27 | 111.29 | -61.66 | 0.00 | 0 | 170.92 | 5.18 | 135.82 | 18.41 |
| 2016 (3) | 0.48 | 31.32 | 0.43 | 258.33 | 19.51 | 25.63 | 290.25 | -87.99 | 0.19 | 65.93 | 162.50 | -22.1 | 114.70 | -27.58 |
| 2015 (2) | 0.37 | 2.02 | 0.12 | 0 | 15.53 | 13.36 | 2415.89 | 342.03 | 0.11 | 0 | 208.59 | -18.37 | 158.38 | -26.88 |
| 2014 (1) | 0.36 | 8.94 | 0 | 0 | 13.7 | 28.76 | 546.54 | 246.04 | 0.00 | 0 | 255.52 | -5.61 | 216.60 | 9.5 |
| 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) | 0.49 | -6.55 | -6.38 | 0.91 | -42.77 | -41.67 | 33.01 | -58.35 | -5.98 | 0.44 | 0 | 0 | 192.14 | 8.57 | 4.29 | 159.69 | 5.23 | 4.73 |
| 24Q2 (19) | 0.52 | 10.09 | -6.91 | 1.59 | 0.63 | -1.24 | 79.25 | 69.41 | 25.87 | 0.00 | 0 | 0 | 176.97 | -10.05 | 5.7 | 151.75 | -7.41 | 5.87 |
| 24Q1 (18) | 0.47 | -5.87 | -6.52 | 1.58 | 4.64 | 1.94 | 46.78 | 30.34 | 45.69 | 0.00 | 0 | 0 | 196.74 | 2.96 | 4.79 | 163.89 | -0.23 | 5.15 |
| 23Q4 (17) | 0.50 | -3.34 | -6.65 | 1.51 | -3.21 | -3.21 | 35.89 | 2.22 | 55.44 | 0.00 | 0 | 0 | 191.09 | 3.72 | 11.0 | 164.27 | 7.73 | 17.49 |
| 23Q3 (16) | 0.52 | -7.07 | -6.14 | 1.56 | -3.11 | -21.21 | 35.11 | -44.23 | -38.12 | 0.00 | 0 | -100.0 | 184.24 | 10.05 | 12.91 | 152.48 | 6.38 | 15.23 |
| 23Q2 (15) | 0.56 | 10.56 | -7.21 | 1.61 | 3.87 | -33.74 | 62.96 | 96.08 | 23.02 | 0.00 | 0 | -100.0 | 167.42 | -10.83 | 12.51 | 143.34 | -8.04 | 19.53 |
| 23Q1 (14) | 0.51 | -6.0 | -10.01 | 1.55 | -0.64 | -43.22 | 32.11 | 39.06 | 3.92 | 0.00 | 0 | -100.0 | 187.75 | 9.06 | 18.05 | 155.87 | 11.48 | 28.55 |
| 22Q4 (13) | 0.54 | -2.81 | -8.72 | 1.56 | -21.21 | -49.51 | 23.09 | -59.31 | 36.47 | 0.00 | -100.0 | -100.0 | 172.16 | 5.51 | 13.83 | 139.82 | 5.66 | 20.5 |
| 22Q3 (12) | 0.56 | -8.13 | -12.16 | 1.98 | -18.52 | -53.85 | 56.74 | 10.86 | 26.82 | 0.08 | -26.91 | -70.23 | 163.17 | 9.66 | 16.39 | 132.33 | 10.35 | 23.12 |
| 22Q2 (11) | 0.60 | 7.21 | 1.51 | 2.43 | -10.99 | -20.07 | 51.18 | 65.63 | -11.61 | 0.11 | -54.93 | 0 | 148.80 | -6.44 | 1.87 | 119.92 | -1.1 | 8.13 |
| 22Q1 (10) | 0.56 | -4.65 | -0.37 | 2.73 | -11.65 | 9.2 | 30.90 | 82.62 | -63.28 | 0.25 | -77.08 | 0 | 159.04 | 5.16 | 5.96 | 121.25 | 4.5 | 7.46 |
| 21Q4 (9) | 0.59 | -6.47 | 0.05 | 3.09 | -27.97 | 175.89 | 16.92 | -62.18 | -81.13 | 1.09 | 294.41 | 0 | 151.24 | 7.88 | 4.17 | 116.03 | 7.95 | 4.01 |
| 21Q3 (8) | 0.63 | 6.16 | 15.46 | 4.29 | 41.12 | 2045.0 | 44.74 | -22.73 | -87.6 | 0.28 | 0 | 0 | 140.19 | -4.03 | -8.87 | 107.48 | -3.08 | -8.44 |
| 21Q2 (7) | 0.60 | 5.23 | 15.55 | 3.04 | 21.6 | 1420.0 | 57.90 | -31.19 | -88.06 | 0.00 | 0 | 0 | 146.07 | -2.68 | -8.06 | 110.90 | -1.71 | -7.81 |
| 21Q1 (6) | 0.57 | -4.24 | 30.33 | 2.5 | 123.21 | 0 | 84.14 | -6.17 | -38.03 | 0.00 | 0 | 0 | 150.10 | 3.38 | -20.27 | 112.83 | 1.14 | -18.12 |
| 20Q4 (5) | 0.59 | 7.94 | 12.76 | 1.12 | 460.0 | 0 | 89.67 | -75.14 | 8.05 | 0.00 | 0 | 0 | 145.19 | -5.62 | -8.69 | 111.56 | -4.97 | -5.94 |
| 20Q3 (4) | 0.55 | 6.24 | 0.0 | 0.2 | 0.0 | 0.0 | 360.72 | -25.61 | 0.0 | 0.00 | 0 | 0.0 | 153.83 | -3.18 | 0.0 | 117.39 | -2.41 | 0.0 |
| 20Q2 (3) | 0.52 | 18.69 | 0.0 | 0.2 | 0 | 0.0 | 484.92 | 257.14 | 0.0 | 0.00 | 0 | 0.0 | 158.88 | -15.6 | 0.0 | 120.29 | -12.71 | 0.0 |
| 20Q1 (2) | 0.43 | -17.16 | 0.0 | 0 | 0 | 0.0 | 135.78 | 63.61 | 0.0 | 0.00 | 0 | 0.0 | 188.25 | 18.4 | 0.0 | 137.80 | 16.19 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 82.99 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 159.00 | 0.0 | 0.0 | 118.60 | 0.0 | 0.0 |
