- 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) | 0.53 | 4.79 | 0.15 | -63.41 | 6.01 | 3.26 | -2.70 | 0 | 0.00 | 0 | 112.16 | 1.52 | 34.83 | -11.62 |
| 2022 (9) | 0.51 | 0.62 | 0.41 | 64.0 | 5.82 | -18.6 | -25.71 | 0 | 0.00 | 0 | 110.48 | -3.94 | 39.41 | -18.02 |
| 2021 (8) | 0.50 | -10.65 | 0.25 | 47.06 | 7.15 | 41.03 | 10.26 | 87.23 | 0.00 | 0 | 115.01 | 3.95 | 48.07 | 62.29 |
| 2020 (7) | 0.56 | 1.37 | 0.17 | -58.54 | 5.07 | -0.78 | 5.48 | 0 | 0.00 | 0 | 110.64 | 0.29 | 29.62 | -19.4 |
| 2019 (6) | 0.56 | 27.23 | 0.41 | -38.81 | 5.11 | -2.29 | -19.56 | 0 | 0.00 | 0 | 110.32 | -14.97 | 36.75 | 18.51 |
| 2018 (5) | 0.44 | 25.62 | 0.67 | 644.44 | 5.23 | -15.78 | -65.59 | 0 | 0.00 | 0 | 129.75 | -29.49 | 31.01 | -66.63 |
| 2017 (4) | 0.35 | -11.24 | 0.09 | -59.09 | 6.21 | -13.99 | -2.87 | 0 | 0.00 | 0 | 184.01 | 1.12 | 92.93 | -7.34 |
| 2016 (3) | 0.39 | 2.32 | 0.22 | 0 | 7.22 | -36.83 | -141.13 | 0 | 0.00 | 0 | 181.98 | -14.83 | 100.29 | 12.52 |
| 2015 (2) | 0.38 | -18.62 | 0 | 0 | 11.43 | -13.28 | -3543.00 | 0 | 0.00 | 0 | 213.67 | 19.5 | 89.13 | 0.06 |
| 2014 (1) | 0.47 | -14.87 | 0 | 0 | 13.18 | 14.11 | 8467.50 | 26286.72 | 0.00 | 0 | 178.81 | 8.81 | 89.08 | -1.68 |
| 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) | 0.59 | 5.56 | -3.03 | 0.15 | 0.0 | -81.48 | 48.01 | -62.92 | 225.16 | 0.00 | 0 | 0 | 110.38 | -0.25 | 7.51 | 39.89 | 14.3 | 24.27 |
| 24Q2 (19) | 0.56 | -3.84 | 0.42 | 0.15 | -34.78 | 0.0 | 129.48 | 264.15 | 251.69 | 0.00 | 0 | 0 | 110.66 | 3.42 | 5.25 | 34.90 | 10.41 | 31.45 |
| 24Q1 (18) | 0.58 | 8.69 | 6.2 | 0.23 | 53.33 | 130.0 | -78.88 | -252.37 | -3.56 | 0.00 | 0 | 0 | 107.00 | -4.6 | 0.33 | 31.61 | -9.24 | -9.48 |
| 23Q4 (17) | 0.53 | -12.11 | 4.79 | 0.15 | -81.48 | -63.41 | 51.77 | 234.96 | 12139.53 | 0.00 | 0 | 0 | 112.16 | 9.24 | 1.52 | 34.83 | 8.5 | -11.62 |
| 23Q3 (16) | 0.60 | 9.31 | 10.9 | 0.81 | 440.0 | 224.0 | -38.36 | 55.06 | -487.87 | 0.00 | 0 | 0 | 102.67 | -2.35 | -5.76 | 32.10 | 20.9 | -1.95 |
| 23Q2 (15) | 0.55 | 1.69 | 1.58 | 0.15 | 50.0 | 0.0 | -85.36 | -12.07 | -89.6 | 0.00 | 0 | 0 | 105.14 | -1.42 | -2.87 | 26.55 | -23.97 | -26.13 |
| 23Q1 (14) | 0.54 | 7.26 | -2.79 | 0.1 | -75.61 | -9.09 | -76.17 | -17613.95 | 34.91 | 0.00 | 0 | 0 | 106.65 | -3.47 | -3.2 | 34.92 | -11.39 | 4.8 |
| 22Q4 (13) | 0.51 | -6.99 | 0.62 | 0.41 | 64.0 | 64.0 | -0.43 | -104.35 | -100.54 | 0.00 | 0 | 0 | 110.48 | 1.41 | -3.94 | 39.41 | 20.37 | -18.02 |
| 22Q3 (12) | 0.55 | 0.13 | -1.29 | 0.25 | 66.67 | -51.92 | 9.89 | 121.97 | 136.74 | 0.00 | 0 | 0 | 108.94 | 0.64 | 1.63 | 32.74 | -8.9 | 9.43 |
| 22Q2 (11) | 0.54 | -2.68 | 1.15 | 0.15 | 36.36 | -42.31 | -45.02 | 61.53 | -145.74 | 0.00 | 0 | 0 | 108.25 | -1.74 | -2.56 | 35.94 | 7.86 | 3.69 |
| 22Q1 (10) | 0.56 | 11.01 | -3.68 | 0.11 | -56.0 | -56.0 | -117.03 | -246.43 | -2611.37 | 0.00 | 0 | 0 | 110.17 | -4.21 | -0.05 | 33.32 | -30.68 | -1.97 |
| 21Q4 (9) | 0.50 | -8.75 | -10.65 | 0.25 | -51.92 | 47.06 | 79.92 | 396.88 | 257.26 | 0.00 | 0 | 0 | 115.01 | 7.3 | 3.95 | 48.07 | 60.66 | 62.29 |
| 21Q3 (8) | 0.55 | 2.6 | -2.64 | 0.52 | 100.0 | 0 | -26.92 | -46.94 | -330.03 | 0.00 | 0 | 0 | 107.19 | -3.51 | -4.38 | 29.92 | -13.68 | 64.85 |
| 21Q2 (7) | 0.54 | -7.33 | -2.46 | 0.26 | 4.0 | -42.22 | -18.32 | -493.13 | -137.18 | 0.00 | 0 | 0 | 111.09 | 0.78 | -3.35 | 34.66 | 1.97 | -5.89 |
| 21Q1 (6) | 0.58 | 2.98 | -8.63 | 0.25 | 47.06 | -65.28 | 4.66 | 109.17 | 104.21 | 0.00 | 0 | 0 | 110.23 | -0.37 | 6.85 | 33.99 | 14.75 | -11.92 |
| 20Q4 (5) | 0.56 | -0.56 | 1.37 | 0.17 | 0 | -58.54 | -50.82 | -711.82 | -619.83 | 0.00 | 0 | 0 | 110.64 | -1.3 | 0.29 | 29.62 | 63.2 | -19.4 |
| 20Q3 (4) | 0.57 | 2.79 | 0.0 | 0 | -100.0 | 0.0 | -6.26 | -112.7 | 0.0 | 0.00 | 0 | 0.0 | 112.10 | -2.47 | 0.0 | 18.15 | -50.72 | 0.0 |
| 20Q2 (3) | 0.55 | -13.2 | 0.0 | 0.45 | -37.5 | 0.0 | 49.28 | 144.51 | 0.0 | 0.00 | 0 | 0.0 | 114.94 | 11.42 | 0.0 | 36.83 | -4.56 | 0.0 |
| 20Q1 (2) | 0.64 | 14.25 | 0.0 | 0.72 | 75.61 | 0.0 | -110.71 | -1468.13 | 0.0 | 0.00 | 0 | 0.0 | 103.16 | -6.49 | 0.0 | 38.59 | 5.01 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | -7.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 110.32 | 0.0 | 0.0 | 36.75 | 0.0 | 0.0 |
