- 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) | 0.54 | -12.74 | 1.13 | -31.93 | 262.41 | 9.16 | 755.96 | -23.33 | 0.00 | 0 | 177.44 | 14.3 | 108.71 | 25.43 |
| 2022 (9) | 0.62 | -4.06 | 1.66 | 207.41 | 240.4 | 59.12 | 985.99 | 161.08 | 0.00 | 0 | 155.24 | 4.84 | 86.67 | -14.82 |
| 2021 (8) | 0.65 | 19.66 | 0.54 | -28.0 | 151.08 | 11.34 | 377.66 | 36.2 | 0.00 | 0 | 148.08 | -11.85 | 101.75 | -15.71 |
| 2020 (7) | 0.54 | 11.74 | 0.75 | -33.63 | 135.69 | 26.69 | 277.29 | 17.66 | 0.00 | 0 | 167.99 | -7.62 | 120.72 | 8.17 |
| 2019 (6) | 0.48 | 4.61 | 1.13 | 113.21 | 107.1 | -20.43 | 235.67 | 0 | 0.00 | 0 | 181.84 | -0.29 | 111.60 | -17.49 |
| 2018 (5) | 0.46 | -9.86 | 0.53 | -17.19 | 134.6 | 10.68 | 0.00 | 0 | 0.00 | 0 | 182.36 | 1.83 | 135.25 | -8.29 |
| 2017 (4) | 0.51 | 17.37 | 0.64 | -22.89 | 121.61 | 30.9 | 16477.90 | 0 | 0.00 | 0 | 179.09 | -15.73 | 147.48 | -16.25 |
| 2016 (3) | 0.44 | 25.73 | 0.83 | 315.0 | 92.9 | 19.69 | 0.00 | 0 | 0.00 | 0 | 212.53 | -19.6 | 176.09 | -16.49 |
| 2015 (2) | 0.35 | 14.26 | 0.2 | 0 | 77.62 | 11.65 | 13542.30 | 89.79 | 0.00 | 0 | 264.33 | -12.83 | 210.85 | -13.5 |
| 2014 (1) | 0.30 | 20.18 | 0 | 0 | 69.52 | 12.55 | 7135.31 | 475.06 | 0.00 | 0 | 303.23 | -19.34 | 243.76 | -15.99 |
| 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) | 0.52 | -1.55 | -1.81 | 1.82 | -9.45 | 142.67 | 1172.05 | 13.47 | 32.51 | 0.00 | 0 | 0 | 186.94 | 2.51 | 3.14 | 130.63 | 15.12 | 23.18 |
| 24Q2 (19) | 0.53 | -0.36 | -10.0 | 2.01 | 29.68 | 168.0 | 1032.96 | 54.94 | 40.98 | 0.00 | 0 | 0 | 182.37 | 0.28 | 12.28 | 113.47 | -4.12 | 30.5 |
| 24Q1 (18) | 0.53 | -1.59 | -5.97 | 1.55 | 37.17 | -3.73 | 666.70 | 1.63 | -10.73 | 0.00 | 0 | 0 | 181.86 | 2.49 | 6.43 | 118.35 | 8.87 | 28.91 |
| 23Q4 (17) | 0.54 | 1.71 | -12.74 | 1.13 | 50.67 | -31.93 | 656.03 | -25.83 | -49.35 | 0.00 | 0 | 0 | 177.44 | -2.1 | 14.3 | 108.71 | 2.51 | 25.43 |
| 23Q3 (16) | 0.53 | -9.76 | -15.0 | 0.75 | 0.0 | -69.64 | 884.53 | 20.72 | -19.58 | 0.00 | 0 | 0 | 181.25 | 11.59 | 18.84 | 106.05 | 21.97 | 15.12 |
| 23Q2 (15) | 0.59 | 4.1 | -7.62 | 0.75 | -53.42 | -69.01 | 732.69 | -1.89 | -14.65 | 0.00 | 0 | 0 | 162.42 | -4.95 | 9.67 | 86.95 | -5.29 | -6.18 |
| 23Q1 (14) | 0.57 | -8.67 | -5.83 | 1.61 | -3.01 | 198.15 | 746.83 | -42.34 | 19.37 | 0.00 | 0 | 0 | 170.87 | 10.07 | 7.45 | 91.81 | 5.93 | -16.23 |
| 22Q4 (13) | 0.62 | -0.93 | -4.06 | 1.66 | -32.79 | 207.41 | 1295.12 | 17.75 | 131.07 | 0.00 | 0 | 0 | 155.24 | 1.78 | 4.84 | 86.67 | -5.92 | -14.82 |
| 22Q3 (12) | 0.63 | -1.93 | -0.16 | 2.47 | 2.07 | 118.58 | 1099.93 | 28.12 | 156.58 | 0.00 | 0 | 0 | 152.52 | 2.98 | 0.65 | 92.12 | -0.6 | -11.92 |
| 22Q2 (11) | 0.64 | 6.13 | 0.47 | 2.42 | 348.15 | 92.06 | 858.50 | 37.22 | 263.71 | 0.00 | 0 | 0 | 148.10 | -6.87 | 0.21 | 92.68 | -15.44 | -17.54 |
| 22Q1 (10) | 0.60 | -6.95 | 10.62 | 0.54 | 0.0 | -45.45 | 625.63 | 11.62 | 106.64 | 0.00 | 0 | 0 | 159.03 | 7.39 | -7.08 | 109.60 | 7.71 | -15.85 |
| 21Q4 (9) | 0.65 | 3.1 | 19.66 | 0.54 | -52.21 | -28.0 | 560.48 | 30.74 | -31.56 | 0.00 | 0 | 0 | 148.08 | -2.28 | -11.85 | 101.75 | -2.72 | -15.71 |
| 21Q3 (8) | 0.63 | -1.31 | 18.53 | 1.13 | -10.32 | 113.21 | 428.69 | 81.62 | 203.52 | 0.00 | 0 | 0 | 151.54 | 2.54 | -10.11 | 104.59 | -6.95 | -1.26 |
| 21Q2 (7) | 0.63 | 16.85 | 11.9 | 1.26 | 27.27 | 0 | 236.04 | -22.04 | 292.09 | 0.00 | 0 | 0 | 147.79 | -13.65 | -4.87 | 112.40 | -13.7 | 14.03 |
| 21Q1 (6) | 0.54 | 0.65 | 18.01 | 0.99 | 32.0 | 0 | 302.76 | -63.03 | 124.85 | 0.00 | 0 | 0 | 171.15 | 1.88 | -11.44 | 130.24 | 7.89 | 4.15 |
| 20Q4 (5) | 0.54 | 2.12 | 11.74 | 0.75 | 41.51 | 0 | 818.88 | 479.78 | 134.62 | 0.00 | 0 | 0 | 167.99 | -0.35 | -7.62 | 120.72 | 13.97 | 8.17 |
| 20Q3 (4) | 0.53 | -6.82 | 0.0 | 0.53 | 0 | 0.0 | 141.24 | 134.62 | 0.0 | 0.00 | 0 | 0.0 | 168.58 | 8.51 | 0.0 | 105.92 | 7.46 | 0.0 |
| 20Q2 (3) | 0.57 | 23.23 | 0.0 | 0 | 0 | 0.0 | 60.20 | -55.29 | 0.0 | 0.00 | 0 | 0.0 | 155.36 | -19.61 | 0.0 | 98.57 | -21.18 | 0.0 |
| 20Q1 (2) | 0.46 | -4.7 | 0.0 | 0 | 0 | 0.0 | 134.65 | -61.42 | 0.0 | 0.00 | 0 | 0.0 | 193.25 | 6.27 | 0.0 | 125.05 | 12.05 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 349.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 181.84 | 0.0 | 0.0 | 111.60 | 0.0 | 0.0 |
