- 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) | 0.44 | -12.09 | 15.81 | -60.2 | 282.72 | -15.94 | 6.17 | -55.16 | 1.28 | 0 | 187.96 | 21.15 | 96.51 | 26.19 |
| 2022 (9) | 0.50 | 1.67 | 39.72 | -11.91 | 336.34 | 20.72 | 13.76 | -32.88 | 0.00 | 0 | 155.15 | -3.9 | 76.48 | -4.34 |
| 2021 (8) | 0.49 | -6.83 | 45.09 | 33.36 | 278.62 | -13.39 | 20.50 | -6.35 | 0.00 | 0 | 161.44 | 6.94 | 79.95 | -16.24 |
| 2020 (7) | 0.53 | 20.59 | 33.81 | 176.0 | 321.71 | 103.28 | 21.89 | -77.77 | 0.00 | 0 | 150.97 | -24.43 | 95.45 | -32.3 |
| 2019 (6) | 0.44 | 44.21 | 12.25 | 0 | 158.26 | 1.4 | 98.45 | 0 | 0.63 | 0 | 199.78 | -33.39 | 140.98 | -32.34 |
| 2018 (5) | 0.30 | -17.11 | 0 | 0 | 156.08 | -18.1 | -12.02 | 0 | 0.00 | 0 | 299.94 | 24.58 | 208.37 | 68.98 |
| 2017 (4) | 0.37 | -8.99 | 0 | 0 | 190.57 | -12.71 | 606.00 | 543.45 | 0.00 | 0 | 240.76 | 12.04 | 123.31 | 16.61 |
| 2016 (3) | 0.40 | -2.35 | 0.18 | -97.23 | 218.31 | -5.06 | 94.18 | 0 | 0.00 | 0 | 214.89 | -4.54 | 105.75 | -21.29 |
| 2015 (2) | 0.41 | -2.07 | 6.49 | -39.12 | 229.95 | -1.22 | -19.19 | 0 | 0.58 | 0.0 | 225.12 | 10.84 | 134.36 | 7.06 |
| 2014 (1) | 0.42 | -8.02 | 10.66 | -23.2 | 232.78 | -3.43 | 20.96 | -15.69 | 0.58 | 0 | 203.10 | 5.58 | 125.50 | 19.35 |
| 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) | 0.44 | -0.88 | -4.63 | 27.97 | 8.41 | -6.05 | 0.60 | -93.7 | -83.43 | 2.19 | 0.0 | 0 | 182.97 | 0.48 | 8.94 | 99.10 | -5.63 | 18.3 |
| 24Q2 (19) | 0.44 | -7.58 | -11.41 | 25.8 | -31.27 | -34.42 | 9.53 | 130.19 | 15.8 | 2.19 | -79.22 | 0 | 182.09 | 6.82 | 15.72 | 105.01 | 7.75 | 13.61 |
| 24Q1 (18) | 0.48 | 8.82 | -9.13 | 37.54 | 137.44 | 17.06 | 4.14 | -1.43 | -57.14 | 10.52 | -21.83 | 0 | 170.46 | -9.31 | 12.43 | 97.46 | 0.98 | 26.21 |
| 23Q4 (17) | 0.44 | -4.33 | -12.09 | 15.81 | -46.89 | -60.2 | 4.20 | 16.02 | -57.49 | 13.46 | 0 | 0 | 187.96 | 11.91 | 21.15 | 96.51 | 15.21 | 26.19 |
| 23Q3 (16) | 0.46 | -7.93 | -14.2 | 29.77 | -24.33 | -50.93 | 3.62 | -56.01 | -71.02 | 0.00 | 0 | -100.0 | 167.96 | 6.74 | 11.94 | 83.77 | -9.37 | 18.5 |
| 23Q2 (15) | 0.50 | -5.2 | -11.56 | 39.34 | 22.67 | -44.58 | 8.23 | -14.8 | -56.59 | 0.00 | 0 | -100.0 | 157.35 | 3.79 | 9.67 | 92.43 | 19.7 | 35.69 |
| 23Q1 (14) | 0.53 | 5.28 | -3.96 | 32.07 | -19.26 | -43.16 | 9.66 | -2.23 | -55.4 | 0.00 | 0 | -100.0 | 151.61 | -2.28 | 3.75 | 77.22 | 0.97 | 19.33 |
| 22Q4 (13) | 0.50 | -6.62 | 1.67 | 39.72 | -34.53 | -11.91 | 9.88 | -20.9 | -61.53 | 0.00 | -100.0 | 0 | 155.15 | 3.41 | -3.9 | 76.48 | 8.19 | -4.34 |
| 22Q3 (12) | 0.54 | -5.1 | 9.03 | 60.67 | -14.54 | 53.91 | 12.49 | -34.12 | -33.14 | 0.08 | -22.86 | 0 | 150.04 | 4.58 | -5.95 | 70.69 | 3.77 | -12.4 |
| 22Q2 (11) | 0.56 | 2.95 | 9.04 | 70.99 | 25.82 | 91.55 | 18.96 | -12.47 | -20.93 | 0.11 | -44.86 | 0 | 143.47 | -1.82 | -5.8 | 68.12 | 5.27 | -23.14 |
| 22Q1 (10) | 0.55 | 11.44 | 11.33 | 56.42 | 25.13 | 57.2 | 21.66 | -15.65 | 38.76 | 0.19 | 0 | 0 | 146.13 | -9.48 | -8.79 | 64.71 | -19.06 | -31.03 |
| 21Q4 (9) | 0.49 | 0.14 | -6.83 | 45.09 | 14.38 | 33.36 | 25.68 | 37.47 | -55.28 | 0.00 | 0 | 0 | 161.44 | 1.2 | 6.94 | 79.95 | -0.93 | -16.24 |
| 21Q3 (8) | 0.49 | -5.1 | -8.25 | 39.42 | 6.37 | 28.57 | 18.68 | -22.1 | -40.17 | 0.00 | 0 | 0 | 159.53 | 4.75 | 3.61 | 80.70 | -8.95 | -17.84 |
| 21Q2 (7) | 0.52 | 5.11 | 2.35 | 37.06 | 3.26 | 35.4 | 23.98 | 53.62 | -10.79 | 0.00 | 0 | 0 | 152.30 | -4.94 | -5.3 | 88.63 | -5.54 | -7.09 |
| 21Q1 (6) | 0.49 | -6.74 | 10.35 | 35.89 | 6.15 | 107.1 | 15.61 | -72.81 | 350.56 | 0.00 | 0 | -100.0 | 160.21 | 6.12 | -13.37 | 93.83 | -1.7 | -9.26 |
| 20Q4 (5) | 0.53 | -1.38 | 20.59 | 33.81 | 10.27 | 176.0 | 57.42 | 83.92 | -45.27 | 0.00 | 0 | -100.0 | 150.97 | -1.95 | -24.43 | 95.45 | -2.82 | -32.3 |
| 20Q3 (4) | 0.54 | 5.87 | 0.0 | 30.66 | 12.02 | 0.0 | 31.22 | 16.15 | 0.0 | 0.00 | 0 | 0.0 | 153.97 | -4.27 | 0.0 | 98.22 | 2.97 | 0.0 |
| 20Q2 (3) | 0.51 | 13.33 | 0.0 | 27.37 | 57.93 | 0.0 | 26.88 | 531.46 | 0.0 | 0.00 | -100.0 | 0.0 | 160.83 | -13.04 | 0.0 | 95.39 | -7.75 | 0.0 |
| 20Q1 (2) | 0.45 | 1.92 | 0.0 | 17.33 | 41.47 | 0.0 | -6.23 | -105.94 | 0.0 | 2.27 | 0.0 | 0.0 | 184.94 | -7.43 | 0.0 | 103.40 | -26.66 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 12.25 | 0.0 | 0.0 | 104.92 | 0.0 | 0.0 | 2.27 | 0.0 | 0.0 | 199.78 | 0.0 | 0.0 | 140.98 | 0.0 | 0.0 |
