- 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) | 0.12 | -51.14 | 0 | 0 | 12.72 | -21.53 | 2.05 | -89.27 | 0.00 | 0 | 862.59 | 162.03 | 729.16 | 194.11 |
| 2022 (9) | 0.24 | -4.08 | 1.87 | 567.86 | 16.21 | -18.46 | 19.11 | -71.28 | 0.00 | 0 | 329.20 | 2.21 | 247.92 | 3.19 |
| 2021 (8) | 0.25 | 1.43 | 0.28 | -70.83 | 19.88 | 23.17 | 66.55 | 124.3 | 0.00 | 0 | 322.09 | 5.62 | 240.26 | 1.75 |
| 2020 (7) | 0.24 | 7.01 | 0.96 | 0.0 | 16.14 | -0.06 | 29.67 | 15.4 | 0.00 | 0 | 304.95 | 1.51 | 236.12 | -3.13 |
| 2019 (6) | 0.23 | -36.17 | 0.96 | 200.0 | 16.15 | 1.7 | 25.71 | -53.2 | 0.00 | 0 | 300.40 | -20.15 | 243.76 | -21.42 |
| 2018 (5) | 0.36 | 41.25 | 0.32 | -64.04 | 15.88 | 7.73 | 54.94 | -7.49 | 0.00 | 0 | 376.21 | 59.67 | 310.19 | 70.85 |
| 2017 (4) | 0.25 | 4.98 | 0.89 | 78.0 | 14.74 | -2.64 | 59.39 | -91.5 | 0.00 | 0 | 235.62 | -9.16 | 181.56 | -9.69 |
| 2016 (3) | 0.24 | -3.13 | 0.5 | 0 | 15.14 | 48.29 | 699.06 | 0 | 0.00 | 0 | 259.37 | -1.51 | 201.03 | 4.8 |
| 2015 (2) | 0.25 | 5.78 | 0 | 0 | 10.21 | 5.15 | -45.33 | 0 | 0.00 | 0 | 263.34 | -12.24 | 191.83 | -18.06 |
| 2014 (1) | 0.24 | -29.82 | 0.15 | 36.36 | 9.71 | -9.76 | -6.85 | 0 | 0.00 | 0 | 300.07 | -43.42 | 234.11 | -48.86 |
| 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) | 0.13 | 16.59 | -46.52 | 0 | 0 | -100.0 | -29.47 | -159.91 | -665.64 | 0.00 | 0 | 0 | 688.23 | -21.11 | 120.83 | 597.27 | -21.39 | 141.12 |
| 24Q2 (19) | 0.11 | -10.53 | -54.0 | 0 | 0 | -100.0 | 49.19 | 177.7 | 573.44 | 0.00 | 0 | 0 | 872.42 | 14.35 | 183.41 | 759.83 | 18.53 | 212.03 |
| 24Q1 (18) | 0.13 | 9.65 | -46.42 | 0 | 0 | -100.0 | -63.31 | -372.46 | -354.26 | 0.00 | 0 | 0 | 762.91 | -11.56 | 136.51 | 641.05 | -12.08 | 153.26 |
| 23Q4 (17) | 0.12 | -53.24 | -51.14 | 0 | -100.0 | -100.0 | -13.40 | -357.2 | -209.12 | 0.00 | 0 | 0 | 862.59 | 176.77 | 162.03 | 729.16 | 194.36 | 194.11 |
| 23Q3 (16) | 0.25 | 0.28 | -1.39 | 2.3 | 27.78 | 22.99 | 5.21 | 150.14 | -82.75 | 0.00 | 0 | 0 | 311.66 | 1.24 | 0.44 | 247.71 | 1.72 | 3.76 |
| 23Q2 (15) | 0.25 | 4.21 | -9.73 | 1.8 | -3.74 | 386.49 | -10.39 | -141.73 | -172.51 | 0.00 | 0 | 0 | 307.83 | -4.57 | 9.94 | 243.51 | -3.8 | 22.26 |
| 23Q1 (14) | 0.24 | 0.0 | -16.86 | 1.87 | 0.0 | 592.59 | 24.90 | 102.77 | 63.92 | 0.00 | 0 | 0 | 322.57 | -2.01 | 13.39 | 253.12 | 2.1 | 30.88 |
| 22Q4 (13) | 0.24 | -5.64 | -4.08 | 1.87 | 0.0 | 567.86 | 12.28 | -59.34 | -80.72 | 0.00 | 0 | 0 | 329.20 | 6.09 | 2.21 | 247.92 | 3.85 | 3.19 |
| 22Q3 (12) | 0.25 | -8.2 | 1.41 | 1.87 | 405.41 | 240.0 | 30.20 | 110.75 | -79.71 | 0.00 | 0 | 0 | 310.30 | 10.83 | 1.11 | 238.74 | 19.87 | 2.0 |
| 22Q2 (11) | 0.27 | -4.02 | -5.8 | 0.37 | 37.04 | -61.46 | 14.33 | -5.66 | -55.72 | 0.00 | 0 | 0 | 279.99 | -1.58 | 10.31 | 199.17 | 2.98 | 2.66 |
| 22Q1 (10) | 0.29 | 15.38 | 4.65 | 0.27 | -3.57 | -71.88 | 15.19 | -76.15 | 69.91 | 0.00 | 0 | 0 | 284.49 | -11.67 | 5.64 | 193.40 | -19.5 | -5.7 |
| 21Q4 (9) | 0.25 | -0.24 | 1.43 | 0.28 | -49.09 | -70.83 | 63.69 | -57.21 | 291.43 | 0.00 | 0 | 0 | 322.09 | 4.96 | 5.62 | 240.26 | 2.65 | 1.75 |
| 21Q3 (8) | 0.25 | -14.73 | 6.93 | 0.55 | -42.71 | -46.6 | 148.84 | 359.95 | 196.61 | 0.00 | 0 | 0 | 306.88 | 20.91 | -2.53 | 234.06 | 20.65 | -7.16 |
| 21Q2 (7) | 0.29 | 6.63 | 4.26 | 0.96 | 0.0 | 0.0 | 32.36 | 261.97 | -85.22 | 0.00 | 0 | 0 | 253.81 | -5.75 | 0.03 | 194.00 | -5.41 | -5.91 |
| 21Q1 (6) | 0.27 | 11.83 | 4.96 | 0.96 | 0.0 | 0.0 | 8.94 | 126.87 | 108.62 | 0.00 | 0 | 0 | 269.29 | -11.69 | 3.41 | 205.09 | -13.14 | -2.55 |
| 20Q4 (5) | 0.24 | 5.17 | 7.01 | 0.96 | -6.8 | 0.0 | -33.27 | -166.3 | -22.81 | 0.00 | 0 | 0 | 304.95 | -3.14 | 1.51 | 236.12 | -6.35 | -3.13 |
| 20Q3 (4) | 0.23 | -16.86 | 0.0 | 1.03 | 7.29 | 0.0 | 50.18 | -77.09 | 0.0 | 0.00 | 0 | 0.0 | 314.84 | 24.08 | 0.0 | 252.12 | 22.28 | 0.0 |
| 20Q2 (3) | 0.28 | 7.34 | 0.0 | 0.96 | 0.0 | 0.0 | 219.00 | 311.21 | 0.0 | 0.00 | 0 | 0.0 | 253.73 | -2.57 | 0.0 | 206.19 | -2.02 | 0.0 |
| 20Q1 (2) | 0.26 | 14.02 | 0.0 | 0.96 | 0.0 | 0.0 | -103.69 | -282.76 | 0.0 | 0.00 | 0 | 0.0 | 260.42 | -13.31 | 0.0 | 210.45 | -13.67 | 0.0 |
| 19Q4 (1) | 0.23 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | -27.09 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 300.40 | 0.0 | 0.0 | 243.76 | 0.0 | 0.0 |
