- 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) | 0.46 | -8.91 | 2.6 | -18.75 | 14.9 | -41.77 | -2.92 | 0 | 0.00 | 0 | 184.96 | 5.66 | 131.79 | 11.54 |
| 2022 (9) | 0.50 | -0.94 | 3.2 | 109.15 | 25.59 | -19.88 | -0.87 | 0 | 0.00 | 0 | 175.05 | -2.26 | 118.16 | 3.44 |
| 2021 (8) | 0.51 | 25.82 | 1.53 | 7.75 | 31.94 | 27.15 | -7.49 | 0 | 0.00 | 0 | 179.10 | -21.83 | 114.23 | -37.48 |
| 2020 (7) | 0.40 | 26.41 | 1.42 | 0 | 25.12 | -10.7 | 18.18 | 48.05 | 0.00 | 0 | 229.12 | -19.3 | 182.72 | -21.67 |
| 2019 (6) | 0.32 | -6.52 | 0 | 0 | 28.13 | -10.44 | 12.28 | 0 | 0.00 | 0 | 283.90 | 7.66 | 233.28 | 12.12 |
| 2018 (5) | 0.34 | 6.44 | 0 | 0 | 31.41 | 9.86 | 0.00 | 0 | 0.00 | 0 | 263.69 | -3.49 | 208.07 | -5.72 |
| 2017 (4) | 0.32 | 2.16 | 0 | 0 | 28.59 | -1.21 | 27.11 | -99.94 | 0.00 | 0 | 273.22 | -4.78 | 220.70 | -4.85 |
| 2016 (3) | 0.31 | 7.37 | 0 | 0 | 28.94 | 7.3 | 48358.00 | 2042.74 | 0.00 | 0 | 286.93 | -4.61 | 231.96 | -3.99 |
| 2015 (2) | 0.29 | -7.71 | 0 | 0 | 26.97 | -8.55 | 2256.83 | -95.97 | 0.00 | 0 | 300.79 | 9.77 | 241.61 | 11.91 |
| 2014 (1) | 0.32 | 13.19 | 0.04 | 0 | 29.49 | 15.51 | 56051.00 | 0 | 0.00 | 0 | 274.01 | -9.54 | 215.90 | -7.68 |
| 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) | 0.48 | 4.11 | 0.19 | 4.3 | 65.38 | 65.38 | 0.21 | -87.27 | -87.5 | 0.00 | 0 | 0 | 169.93 | -4.31 | -5.95 | 126.63 | 0.56 | -2.16 |
| 24Q2 (19) | 0.46 | 2.75 | -3.24 | 2.6 | 0.0 | -7.14 | 1.65 | -15.38 | 126.92 | 0.00 | 0 | 0 | 177.58 | -3.17 | -3.43 | 125.92 | -3.72 | -2.92 |
| 24Q1 (18) | 0.45 | -2.42 | -3.14 | 2.6 | 0.0 | -7.14 | 1.95 | 533.33 | 132.5 | 0.00 | 0 | 0 | 183.40 | -0.84 | -4.29 | 130.79 | -0.76 | 0.96 |
| 23Q4 (17) | 0.46 | -4.01 | -8.91 | 2.6 | 0.0 | -18.75 | -0.45 | -126.79 | 78.16 | 0.00 | 0 | 0 | 184.96 | 2.36 | 5.66 | 131.79 | 1.82 | 11.54 |
| 23Q3 (16) | 0.48 | 0.55 | -9.43 | 2.6 | -7.14 | -18.75 | 1.68 | 127.41 | -67.06 | 0.00 | 0 | 0 | 180.69 | -1.73 | 8.06 | 129.43 | -0.22 | 19.03 |
| 23Q2 (15) | 0.48 | 2.85 | -10.06 | 2.8 | 0.0 | 16.18 | -6.13 | -2.17 | -278.72 | 0.00 | 0 | 0 | 183.88 | -4.04 | 9.74 | 129.71 | 0.12 | 29.88 |
| 23Q1 (14) | 0.46 | -8.23 | -5.32 | 2.8 | -12.5 | 180.0 | -6.00 | -191.26 | 43.98 | 0.00 | 0 | 0 | 191.62 | 9.47 | 3.45 | 129.55 | 9.64 | 26.95 |
| 22Q4 (13) | 0.50 | -4.56 | -0.94 | 3.2 | 0.0 | 109.15 | -2.06 | -140.39 | 81.67 | 0.00 | 0 | 0 | 175.05 | 4.69 | -2.26 | 118.16 | 8.66 | 3.44 |
| 22Q3 (12) | 0.53 | -0.15 | -0.84 | 3.2 | 32.78 | 19.85 | 5.10 | 48.69 | 242.06 | 0.00 | 0 | 0 | 167.21 | -0.21 | -3.37 | 108.74 | 8.88 | -2.8 |
| 22Q2 (11) | 0.53 | 8.27 | 3.71 | 2.41 | 141.0 | 22.96 | 3.43 | 132.03 | 213.58 | 0.00 | 0 | 0 | 167.56 | -9.54 | -10.75 | 99.87 | -2.14 | -21.28 |
| 22Q1 (10) | 0.49 | -3.99 | 16.78 | 1.0 | -34.64 | -43.5 | -10.71 | 4.72 | 18.12 | 0.00 | 0 | 0 | 185.23 | 3.42 | -15.18 | 102.05 | -10.66 | -37.32 |
| 21Q4 (9) | 0.51 | -4.47 | 25.82 | 1.53 | -42.7 | 7.75 | -11.24 | -213.09 | -169.0 | 0.00 | 0 | 0 | 179.10 | 3.5 | -21.83 | 114.23 | 2.11 | -37.48 |
| 21Q3 (8) | 0.53 | 4.43 | 38.95 | 2.67 | 36.22 | 113.6 | -3.59 | -18.87 | -104.61 | 0.00 | 0 | 0 | 173.04 | -7.83 | -29.64 | 111.87 | -11.82 | -45.23 |
| 21Q2 (7) | 0.51 | 21.92 | 59.08 | 1.96 | 10.73 | 0 | -3.02 | 76.91 | -102.77 | 0.00 | 0 | 0 | 187.75 | -14.03 | -33.09 | 126.87 | -22.07 | -43.36 |
| 21Q1 (6) | 0.42 | 3.44 | 47.6 | 1.77 | 24.65 | 17600.0 | -13.08 | -180.29 | 85.3 | 0.00 | 0 | 0 | 218.38 | -4.69 | -31.24 | 162.80 | -10.9 | -34.82 |
| 20Q4 (5) | 0.40 | 5.5 | 26.41 | 1.42 | 13.6 | 0 | 16.29 | -79.06 | 109.11 | 0.00 | 0 | 0 | 229.12 | -6.83 | -19.3 | 182.72 | -10.54 | -21.67 |
| 20Q3 (4) | 0.38 | 19.56 | 0.0 | 1.25 | 0 | 0.0 | 77.81 | -28.63 | 0.0 | 0.00 | 0 | 0.0 | 245.92 | -12.35 | 0.0 | 204.24 | -8.83 | 0.0 |
| 20Q2 (3) | 0.32 | 13.13 | 0.0 | 0 | -100.0 | 0.0 | 109.03 | 222.52 | 0.0 | 0.00 | 0 | 0.0 | 280.58 | -11.65 | 0.0 | 224.01 | -10.31 | 0.0 |
| 20Q1 (2) | 0.28 | -11.41 | 0.0 | 0.01 | 0 | 0.0 | -88.99 | -1242.36 | 0.0 | 0.00 | 0 | 0.0 | 317.58 | 11.86 | 0.0 | 249.77 | 7.07 | 0.0 |
| 19Q4 (1) | 0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.79 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 283.90 | 0.0 | 0.0 | 233.28 | 0.0 | 0.0 |
