- 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) | 0.48 | 10.72 | 4.06 | 172.48 | 7.82 | -32.93 | -19.39 | 0 | 0.00 | 0 | 167.23 | -11.48 | 104.13 | -17.67 |
| 2022 (9) | 0.43 | 31.47 | 1.49 | 41.9 | 11.66 | 12.01 | 4.93 | 0 | 0.00 | 0 | 188.91 | -16.85 | 126.48 | -30.56 |
| 2021 (8) | 0.33 | -2.34 | 1.05 | -35.58 | 10.41 | 2.76 | -61.90 | 0 | 0.00 | 0 | 227.19 | 1.42 | 182.14 | 5.08 |
| 2020 (7) | 0.34 | -0.47 | 1.63 | -23.47 | 10.13 | -53.1 | -59.42 | 0 | 0.00 | 0 | 224.00 | -0.01 | 173.34 | -10.47 |
| 2019 (6) | 0.34 | -21.07 | 2.13 | 30.67 | 21.6 | -8.16 | 9.77 | 0 | 0.00 | 0 | 224.02 | 26.67 | 193.61 | 66.35 |
| 2018 (5) | 0.43 | 17.43 | 1.63 | 16.43 | 23.52 | 14.17 | -3.18 | 0 | 0.00 | 0 | 176.86 | -8.3 | 116.39 | -3.47 |
| 2017 (4) | 0.37 | 21.84 | 1.4 | 77.22 | 20.6 | 18.25 | -93.66 | 0 | 0.00 | 0 | 192.86 | -19.92 | 120.58 | -36.44 |
| 2016 (3) | 0.30 | 22.61 | 0.79 | 83.72 | 17.42 | 13.93 | -16.64 | 0 | 0.00 | 0 | 240.83 | -28.81 | 189.72 | -31.3 |
| 2015 (2) | 0.24 | 1.87 | 0.43 | 4200.0 | 15.29 | -33.38 | -216.66 | 0 | 0.00 | 0 | 338.29 | -8.37 | 276.17 | -10.98 |
| 2014 (1) | 0.24 | -30.53 | 0.01 | -50.0 | 22.95 | 22.92 | 1430.06 | -2.53 | 0.00 | 0 | 369.20 | 42.56 | 310.25 | 39.51 |
| 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 | -4.35 | 11.64 | 4.36 | 4.06 | 12.66 | -21.26 | -22.47 | -84.39 | 1.00 | 0.0 | 0.0 | 156.51 | 3.25 | -35.77 | 100.36 | 14.11 | -43.33 |
| 24Q2 (19) | 0.46 | 1.7 | 11.23 | 4.19 | 6.35 | 19.03 | -17.36 | -346.27 | -315.12 | 1.00 | 0.0 | 0.0 | 151.58 | -11.16 | -25.46 | 87.95 | -13.35 | -44.53 |
| 24Q1 (18) | 0.45 | -5.74 | 5.0 | 3.94 | -2.96 | 67.66 | -3.89 | 92.49 | 73.1 | 1.00 | 0.0 | 0 | 170.62 | 2.03 | -12.18 | 101.50 | -2.53 | -27.72 |
| 23Q4 (17) | 0.48 | 21.75 | 10.72 | 4.06 | 4.91 | 172.48 | -51.77 | -349.0 | -494.89 | 1.00 | 0.0 | 0 | 167.23 | -31.37 | -11.48 | 104.13 | -41.2 | -17.67 |
| 23Q3 (16) | 0.39 | -4.7 | 2.79 | 3.87 | 9.94 | 268.57 | -11.53 | -242.87 | -112.09 | 1.00 | 0.0 | 0 | 243.66 | 19.82 | 21.44 | 177.10 | 11.7 | 38.39 |
| 23Q2 (15) | 0.41 | -4.0 | 19.64 | 3.52 | 49.79 | 235.24 | 8.07 | 155.81 | 120.02 | 1.00 | 0 | 0 | 203.35 | 4.66 | -5.18 | 158.55 | 12.9 | 8.79 |
| 23Q1 (14) | 0.43 | -0.6 | 71.53 | 2.35 | 57.72 | 123.81 | -14.46 | -210.3 | 79.12 | 0.00 | 0 | 0 | 194.29 | 2.85 | -31.4 | 140.43 | 11.03 | -38.16 |
| 22Q4 (13) | 0.43 | 13.03 | 31.47 | 1.49 | 41.9 | 41.9 | 13.11 | -86.25 | 106.57 | 0.00 | 0 | 0 | 188.91 | -5.85 | -16.85 | 126.48 | -1.16 | -30.56 |
| 22Q3 (12) | 0.38 | 10.92 | 29.05 | 1.05 | 0.0 | 5.0 | 95.36 | 336.63 | 207.11 | 0.00 | 0 | 0 | 200.65 | -6.44 | -19.42 | 127.97 | -12.19 | -30.93 |
| 22Q2 (11) | 0.35 | 37.64 | 5.28 | 1.05 | 0.0 | 5.0 | -40.30 | 41.81 | 61.95 | 0.00 | 0 | 0 | 214.46 | -24.28 | -6.42 | 145.74 | -35.82 | -8.77 |
| 22Q1 (10) | 0.25 | -23.82 | -27.41 | 1.05 | 0.0 | 5.0 | -69.26 | 65.3 | -1835.84 | 0.00 | 0 | 0 | 283.21 | 24.66 | 28.74 | 227.07 | 24.67 | 36.94 |
| 21Q4 (9) | 0.33 | 10.95 | -2.34 | 1.05 | 5.0 | -35.58 | -199.57 | -124.16 | -366.61 | 0.00 | 0 | 0 | 227.19 | -8.76 | 1.42 | 182.14 | -1.69 | 5.08 |
| 21Q3 (8) | 0.30 | -9.52 | 3.34 | 1.0 | 0.0 | -32.89 | -89.03 | 15.95 | 19.55 | 0.00 | 0 | 0 | 249.00 | 8.65 | -2.68 | 185.27 | 15.97 | -2.96 |
| 21Q2 (7) | 0.33 | -5.09 | 1.42 | 1.0 | 0.0 | -32.89 | -105.92 | -2754.64 | -61.91 | 0.00 | 0 | 0 | 229.18 | 4.18 | -0.46 | 159.75 | -3.66 | -16.31 |
| 21Q1 (6) | 0.35 | 2.49 | 16.06 | 1.0 | -38.65 | -34.64 | 3.99 | 109.33 | 115.23 | 0.00 | 0 | 0 | 219.98 | -1.79 | -11.87 | 165.82 | -4.34 | -20.06 |
| 20Q4 (5) | 0.34 | 17.42 | -0.47 | 1.63 | 9.4 | -23.47 | -42.77 | 61.35 | -368.97 | 0.00 | 0 | 0 | 224.00 | -12.46 | -0.01 | 173.34 | -9.21 | -10.47 |
| 20Q3 (4) | 0.29 | -11.2 | 0.0 | 1.49 | 0.0 | 0.0 | -110.67 | -69.17 | 0.0 | 0.00 | 0 | 0.0 | 255.87 | 11.14 | 0.0 | 190.92 | 0.02 | 0.0 |
| 20Q2 (3) | 0.32 | 8.6 | 0.0 | 1.49 | -2.61 | 0.0 | -65.42 | -149.79 | 0.0 | 0.00 | 0 | 0.0 | 230.23 | -7.76 | 0.0 | 190.88 | -7.98 | 0.0 |
| 20Q1 (2) | 0.30 | -12.11 | 0.0 | 1.53 | -28.17 | 0.0 | -26.19 | -187.17 | 0.0 | 0.00 | 0 | 0.0 | 249.61 | 11.42 | 0.0 | 207.44 | 7.14 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | -9.12 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 224.02 | 0.0 | 0.0 | 193.61 | 0.0 | 0.0 |
