- 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) | 0.34 | -1.12 | 2.55 | -12.07 | 21.6 | -3.74 | 36.75 | -78.29 | 0.00 | 0 | 174.18 | -3.14 | 148.11 | -2.6 |
| 2022 (9) | 0.34 | -15.16 | 2.9 | 93.33 | 22.44 | -23.1 | 169.31 | -35.01 | 0.00 | 0 | 179.83 | 7.11 | 152.06 | 6.46 |
| 2021 (8) | 0.40 | -1.16 | 1.5 | -12.28 | 29.18 | 16.95 | 260.50 | -65.37 | 0.00 | 0 | 167.90 | -11.01 | 142.83 | -14.13 |
| 2020 (7) | 0.41 | 37.26 | 1.71 | 0 | 24.95 | 29.07 | 752.22 | -4.3 | 0.00 | 0 | 188.68 | -28.12 | 166.34 | -29.44 |
| 2019 (6) | 0.30 | -5.37 | 0 | 0 | 19.33 | 9.77 | 786.01 | -98.91 | 0.00 | 0 | 262.49 | 3.5 | 235.75 | 5.38 |
| 2018 (5) | 0.31 | 2.22 | 0 | 0 | 17.61 | 26.87 | 72139.00 | 16366.33 | 0.00 | 0 | 253.61 | -6.93 | 223.71 | 22.4 |
| 2017 (4) | 0.31 | 9.99 | 0 | 0 | 13.88 | 9.03 | 438.10 | -99.58 | 0.00 | 0 | 272.50 | -13.2 | 182.77 | -2.4 |
| 2016 (3) | 0.28 | 13.74 | 0 | 0 | 12.73 | 15.41 | 103587.00 | 0 | 0.00 | 0 | 313.95 | -9.1 | 187.26 | -37.42 |
| 2015 (2) | 0.24 | 19.9 | 0 | 0 | 11.03 | 26.78 | 0.00 | 0 | 0.00 | 0 | 345.39 | -13.41 | 299.25 | -13.65 |
| 2014 (1) | 0.20 | 29.2 | 0 | 0 | 8.7 | 32.82 | 0.00 | 0 | 0.00 | 0 | 398.88 | -15.88 | 346.55 | -9.83 |
| 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) | 0.27 | -18.85 | -18.34 | 2.35 | -7.84 | 6.82 | 49.40 | -63.34 | -62.99 | 0.00 | 0 | 0 | 206.70 | 15.95 | 19.21 | 178.29 | 14.62 | 23.02 |
| 24Q2 (19) | 0.34 | -1.09 | -19.32 | 2.55 | 0.0 | -12.07 | 134.74 | -0.69 | 291.8 | 0.00 | 0 | 0 | 178.27 | 4.56 | 22.1 | 155.55 | 7.08 | 25.92 |
| 24Q1 (18) | 0.34 | 1.1 | -27.56 | 2.55 | 0.0 | -12.07 | 135.68 | 156.82 | 336.25 | 0.00 | 0 | 0 | 170.50 | -2.11 | 33.41 | 145.26 | -1.92 | 36.2 |
| 23Q4 (17) | 0.34 | 0.63 | -1.12 | 2.55 | 15.91 | -12.07 | 52.83 | -60.42 | 199.15 | 0.00 | 0 | 0 | 174.18 | 0.46 | -3.14 | 148.11 | 2.19 | -2.6 |
| 23Q3 (16) | 0.33 | -19.83 | 1.89 | 2.2 | -24.14 | 0.0 | 133.47 | 288.11 | -31.92 | 0.00 | 0 | 0 | 173.39 | 18.76 | -7.41 | 144.93 | 17.32 | -7.99 |
| 23Q2 (15) | 0.42 | -11.19 | -2.63 | 2.9 | 0.0 | 93.33 | 34.39 | 159.88 | -91.66 | 0.00 | 0 | 0 | 146.00 | 14.24 | -4.13 | 123.53 | 15.83 | -4.44 |
| 23Q1 (14) | 0.47 | 38.01 | 2.87 | 2.9 | 0.0 | 93.33 | -57.43 | -425.2 | -117.55 | 0.00 | 0 | 0 | 127.80 | -28.93 | -10.21 | 106.65 | -29.86 | -9.99 |
| 22Q4 (13) | 0.34 | 3.68 | -15.16 | 2.9 | 31.82 | 93.33 | 17.66 | -90.99 | -92.99 | 0.00 | 0 | 0 | 179.83 | -3.97 | 7.11 | 152.06 | -3.47 | 6.46 |
| 22Q3 (12) | 0.33 | -23.39 | -27.4 | 2.2 | 46.67 | 46.67 | 196.05 | -52.46 | 216.29 | 0.00 | 0 | 0 | 187.27 | 22.97 | 19.04 | 157.52 | 21.85 | 19.52 |
| 22Q2 (11) | 0.43 | -6.17 | -7.08 | 1.5 | 0.0 | 50.0 | 412.42 | 26.06 | -41.82 | 0.00 | 0 | 0 | 152.29 | 6.99 | -5.28 | 129.27 | 9.1 | -5.45 |
| 22Q1 (10) | 0.46 | 13.82 | -1.32 | 1.5 | 0.0 | 87.5 | 327.16 | 29.95 | 51.49 | 0.00 | 0 | 0 | 142.34 | -15.22 | -9.97 | 118.49 | -17.04 | -11.61 |
| 21Q4 (9) | 0.40 | -11.27 | -1.16 | 1.5 | 0.0 | -12.28 | 251.75 | 249.33 | -30.94 | 0.00 | 0 | 0 | 167.90 | 6.73 | -11.01 | 142.83 | 8.38 | -14.13 |
| 21Q3 (8) | 0.45 | -1.95 | 26.28 | 1.5 | 50.0 | 0 | -168.59 | -123.78 | -111.21 | 0.00 | 0 | 0 | 157.32 | -2.15 | -25.39 | 131.79 | -3.61 | -27.05 |
| 21Q2 (7) | 0.46 | -0.35 | 26.19 | 1.0 | 25.0 | 0 | 708.84 | 228.23 | -36.11 | 0.00 | 0 | 0 | 160.78 | 1.69 | -22.05 | 136.72 | 1.98 | -23.55 |
| 21Q1 (6) | 0.46 | 14.0 | 12.26 | 0.8 | -53.22 | 0 | 215.96 | -40.75 | -87.4 | 0.00 | 0 | 0 | 158.11 | -16.2 | -16.74 | 134.06 | -19.41 | -19.27 |
| 20Q4 (5) | 0.41 | 13.36 | 37.26 | 1.71 | 0 | 0 | 364.52 | -75.76 | -44.65 | 0.00 | 0 | 0 | 188.68 | -10.51 | -28.12 | 166.34 | -7.92 | -29.44 |
| 20Q3 (4) | 0.36 | -2.02 | 0.0 | 0 | 0 | 0.0 | 1503.96 | 35.57 | 0.0 | 0.00 | 0 | 0.0 | 210.85 | 2.23 | 0.0 | 180.65 | 1.02 | 0.0 |
| 20Q2 (3) | 0.37 | -11.34 | 0.0 | 0 | 0 | 0.0 | 1109.40 | -35.28 | 0.0 | 0.00 | 0 | 0.0 | 206.26 | 8.61 | 0.0 | 178.83 | 7.69 | 0.0 |
| 20Q1 (2) | 0.41 | 39.39 | 0.0 | 0 | 0 | 0.0 | 1714.25 | 160.28 | 0.0 | 0.00 | 0 | 0.0 | 189.91 | -27.65 | 0.0 | 166.06 | -29.56 | 0.0 |
| 19Q4 (1) | 0.30 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 658.63 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 262.49 | 0.0 | 0.0 | 235.75 | 0.0 | 0.0 |
