- 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) | 0.36 | -12.91 | 4.25 | -30.67 | 8.09 | -18.53 | 9.99 | -23.97 | 0.00 | 0 | 244.31 | 15.85 | 227.97 | 18.2 |
| 2022 (9) | 0.41 | -8.41 | 6.13 | -0.16 | 9.93 | 10.46 | 13.14 | 74.27 | 0.00 | 0 | 210.89 | 10.68 | 192.87 | 15.26 |
| 2021 (8) | 0.45 | -1.75 | 6.14 | 0.16 | 8.99 | 36.83 | 7.54 | 0 | 0.00 | 0 | 190.54 | 3.48 | 167.33 | 0.82 |
| 2020 (7) | 0.46 | 14.77 | 6.13 | 13.52 | 6.57 | -8.5 | -25.33 | 0 | 0.00 | 0 | 184.14 | -14.08 | 165.97 | -12.14 |
| 2019 (6) | 0.40 | 8.82 | 5.4 | 12.5 | 7.18 | -33.52 | -9.07 | 0 | 0.00 | 0 | 214.32 | -8.74 | 188.90 | -8.09 |
| 2018 (5) | 0.37 | 32.22 | 4.8 | 142.42 | 10.8 | 7.46 | 30.42 | 238.38 | 0.00 | 0 | 234.84 | -21.81 | 205.52 | -13.92 |
| 2017 (4) | 0.28 | 94.92 | 1.98 | 0 | 10.05 | 57.77 | 8.99 | 0 | 0.00 | 0 | 300.33 | -45.35 | 238.75 | -34.77 |
| 2016 (3) | 0.14 | 1.5 | 0 | 0 | 6.37 | -18.33 | -151.48 | 0 | 0.00 | 0 | 549.59 | -0.35 | 366.04 | -28.72 |
| 2015 (2) | 0.14 | -30.62 | 0 | 0 | 7.8 | -39.2 | 114.96 | 11.36 | 0.00 | 0 | 551.52 | 39.35 | 513.50 | 51.99 |
| 2014 (1) | 0.20 | 20.41 | 0.6 | 0 | 12.83 | 14.55 | 103.23 | -61.27 | 0.00 | 0 | 395.78 | -38.39 | 337.85 | -5.11 |
| 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) | 0.16 | -52.62 | -54.73 | 0 | -100.0 | -100.0 | 1.43 | -94.54 | -95.09 | 0.00 | 0 | 0 | 507.03 | 100.97 | 106.34 | 463.22 | 97.08 | 102.7 |
| 24Q2 (19) | 0.35 | 1.43 | -15.47 | 3.75 | -11.76 | -34.55 | 26.19 | 6.94 | 67.56 | 0.00 | 0 | 0 | 252.29 | -1.73 | 18.18 | 235.04 | -2.03 | 17.9 |
| 24Q1 (18) | 0.34 | -4.17 | -15.01 | 4.25 | 0.0 | -30.67 | 24.49 | 356.71 | 867.98 | 0.00 | 0 | 0 | 256.72 | 5.08 | 19.22 | 239.90 | 5.23 | 20.7 |
| 23Q4 (17) | 0.36 | -1.71 | -12.91 | 4.25 | -4.28 | -30.67 | -9.54 | -132.78 | 49.89 | 0.00 | 0 | 0 | 244.31 | -0.58 | 15.85 | 227.97 | -0.25 | 18.2 |
| 23Q3 (16) | 0.36 | -11.53 | -14.55 | 4.44 | -22.51 | -27.57 | 29.10 | 86.18 | -15.01 | 0.00 | 0 | 0 | 245.73 | 15.11 | 19.06 | 228.53 | 14.63 | 22.01 |
| 23Q2 (15) | 0.41 | 1.99 | -11.25 | 5.73 | -6.53 | -6.53 | 15.63 | 517.79 | -28.2 | 0.00 | 0 | 0 | 213.48 | -0.86 | 14.06 | 199.36 | 0.3 | 20.77 |
| 23Q1 (14) | 0.40 | -1.8 | -9.96 | 6.13 | 0.0 | 0.0 | 2.53 | 113.29 | -87.65 | 0.00 | 0 | 0 | 215.34 | 2.11 | 12.38 | 198.76 | 3.05 | 18.13 |
| 22Q4 (13) | 0.41 | -3.55 | -8.41 | 6.13 | 0.0 | -0.16 | -19.04 | -155.61 | -772.79 | 0.00 | 0 | 0 | 210.89 | 2.18 | 10.68 | 192.87 | 2.97 | 15.26 |
| 22Q3 (12) | 0.43 | -8.12 | -5.88 | 6.13 | 0.0 | 0.0 | 34.24 | 57.28 | 91.07 | 0.00 | 0 | 0 | 206.39 | 10.27 | 9.73 | 187.31 | 13.47 | 13.07 |
| 22Q2 (11) | 0.46 | 3.46 | 3.21 | 6.13 | 0.0 | 0.0 | 21.77 | 6.3 | 178.75 | 0.00 | 0 | 0 | 187.16 | -2.32 | -0.72 | 165.07 | -1.9 | -0.82 |
| 22Q1 (10) | 0.45 | -0.11 | 0.99 | 6.13 | -0.16 | 0.0 | 20.48 | 623.67 | 1274.5 | 0.00 | 0 | 0 | 191.61 | 0.56 | 1.24 | 168.26 | 0.56 | -1.12 |
| 21Q4 (9) | 0.45 | -0.88 | -1.75 | 6.14 | 0.16 | 0.16 | 2.83 | -84.21 | 110.37 | 0.00 | 0 | 0 | 190.54 | 1.3 | 3.48 | 167.33 | 1.01 | 0.82 |
| 21Q3 (8) | 0.45 | 0.76 | 3.6 | 6.13 | 0.0 | -0.16 | 17.92 | 129.45 | 160.85 | 0.00 | 0 | 0 | 188.09 | -0.23 | -2.92 | 165.66 | -0.46 | -4.11 |
| 21Q2 (7) | 0.45 | 1.24 | 4.79 | 6.13 | 0.0 | 1.49 | 7.81 | 424.16 | 127.51 | 0.00 | 0 | 0 | 188.52 | -0.39 | -4.74 | 166.43 | -2.19 | -5.85 |
| 21Q1 (6) | 0.44 | -2.83 | 19.01 | 6.13 | 0.0 | 19.03 | 1.49 | 105.46 | 109.0 | 0.00 | 0 | 0 | 189.26 | 2.78 | -16.42 | 170.16 | 2.52 | -14.93 |
| 20Q4 (5) | 0.46 | 4.51 | 14.77 | 6.13 | -0.16 | 13.52 | -27.30 | 7.3 | -45.68 | 0.00 | 0 | 0 | 184.14 | -4.96 | -14.08 | 165.97 | -3.93 | -12.14 |
| 20Q3 (4) | 0.44 | 1.91 | 0.0 | 6.14 | 1.66 | 0.0 | -29.45 | -3.73 | 0.0 | 0.00 | 0 | 0.0 | 193.74 | -2.11 | 0.0 | 172.76 | -2.27 | 0.0 |
| 20Q2 (3) | 0.43 | 14.98 | 0.0 | 6.04 | 17.28 | 0.0 | -28.39 | -71.54 | 0.0 | 0.00 | 0 | 0.0 | 197.91 | -12.6 | 0.0 | 176.77 | -11.62 | 0.0 |
| 20Q1 (2) | 0.37 | -6.29 | 0.0 | 5.15 | -4.63 | 0.0 | -16.55 | 11.69 | 0.0 | 0.00 | 0 | 0.0 | 226.43 | 5.65 | 0.0 | 200.02 | 5.89 | 0.0 |
| 19Q4 (1) | 0.40 | 0.0 | 0.0 | 5.4 | 0.0 | 0.0 | -18.74 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 214.32 | 0.0 | 0.0 | 188.90 | 0.0 | 0.0 |
