- 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) | 0.69 | 15.44 | 10.2 | 5.37 | 6.76 | 25.19 | -4.92 | 0 | 2.77 | 0.0 | 40.82 | -64.0 | 4.82 | -76.51 |
| 2022 (9) | 0.60 | 12.04 | 9.68 | 8.76 | 5.4 | 18.42 | -9.13 | 0 | 2.77 | 0.0 | 113.38 | 74.43 | 20.52 | 316.23 |
| 2021 (8) | 0.54 | 13.44 | 8.9 | 11.25 | 4.56 | -6.75 | -7.89 | 0 | 2.77 | 0.0 | 65.00 | -4.9 | 4.93 | -59.46 |
| 2020 (7) | 0.47 | -1.95 | 8.0 | -17.78 | 4.89 | -50.41 | -15.51 | 0 | 2.77 | 0.0 | 68.35 | -34.4 | 12.16 | -71.87 |
| 2019 (6) | 0.48 | 14.28 | 9.73 | -17.89 | 9.86 | -19.58 | -9.44 | 0 | 2.77 | 0.0 | 104.19 | -19.01 | 43.23 | 52.06 |
| 2018 (5) | 0.42 | 6.74 | 11.85 | -14.13 | 12.26 | -0.08 | -13.40 | 0 | 2.77 | 0.0 | 128.65 | -13.3 | 28.43 | -35.08 |
| 2017 (4) | 0.39 | 6.76 | 13.8 | 14.14 | 12.27 | -28.83 | -15.83 | 0 | 2.77 | 0.0 | 148.38 | -17.69 | 43.79 | -38.69 |
| 2016 (3) | 0.37 | 10.95 | 12.09 | 17.15 | 17.24 | 1.41 | -6.09 | 0 | 2.77 | 0.0 | 180.27 | -13.4 | 71.42 | -13.5 |
| 2015 (2) | 0.33 | 1.12 | 10.32 | 5.09 | 17.0 | -24.04 | 1.09 | -82.19 | 2.77 | 0.0 | 208.17 | 14.01 | 82.57 | -16.3 |
| 2014 (1) | 0.33 | -3.99 | 9.82 | 26.06 | 22.38 | 8.43 | 6.12 | 0 | 2.77 | 0 | 182.59 | -32.95 | 98.65 | -28.44 |
| 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) | 0.73 | 1.31 | 10.84 | 10.16 | 0.89 | -0.1 | -1.42 | -158.18 | 69.66 | 0.00 | 0 | 0 | 34.54 | -3.65 | -30.22 | 4.86 | 0.0 | -43.49 |
| 24Q2 (19) | 0.72 | 0.72 | 6.39 | 10.07 | -2.14 | -20.21 | -0.55 | 87.0 | 86.49 | 0.00 | 0 | 0 | 35.85 | -0.83 | -66.0 | 4.86 | 22.42 | -54.45 |
| 24Q1 (18) | 0.72 | 3.56 | 16.19 | 10.29 | 0.88 | 4.47 | -4.23 | 42.68 | -21.2 | 0.00 | 0 | 0 | 36.15 | -11.44 | -66.82 | 3.97 | -17.63 | -71.38 |
| 23Q4 (17) | 0.69 | 4.87 | 15.44 | 10.2 | 0.29 | 5.37 | -7.38 | -57.69 | 38.24 | 0.00 | 0 | 0 | 40.82 | -17.54 | -64.0 | 4.82 | -43.95 | -76.51 |
| 23Q3 (16) | 0.66 | -2.75 | 10.93 | 10.17 | -19.41 | 2.94 | -4.68 | -14.99 | -84.25 | 0.00 | 0 | 0 | 49.50 | -53.05 | -58.53 | 8.60 | -19.4 | -60.17 |
| 23Q2 (15) | 0.68 | 10.0 | 15.4 | 12.62 | 28.12 | 34.26 | -4.07 | -16.62 | 65.54 | 0.00 | 0 | 0 | 105.43 | -3.23 | 77.07 | 10.67 | -23.07 | 20.02 |
| 23Q1 (14) | 0.62 | 2.9 | 8.96 | 9.85 | 1.76 | 6.03 | -3.49 | 70.79 | 67.08 | 0.00 | 0 | 0 | 108.95 | -3.91 | 68.29 | 13.87 | -32.41 | 80.36 |
| 22Q4 (13) | 0.60 | 0.77 | 12.04 | 9.68 | -2.02 | 8.76 | -11.95 | -370.47 | -295.7 | 0.00 | 0 | 0 | 113.38 | -5.01 | 74.43 | 20.52 | -4.96 | 316.23 |
| 22Q3 (12) | 0.60 | 1.17 | 13.34 | 9.88 | 5.11 | 20.34 | -2.54 | 78.49 | 70.87 | 0.00 | 0 | 0 | 119.36 | 100.47 | 97.29 | 21.59 | 142.86 | 136.47 |
| 22Q2 (11) | 0.59 | 3.86 | 16.41 | 9.4 | 1.18 | 14.91 | -11.81 | -11.42 | -37.33 | 0.00 | 0 | 0 | 59.54 | -8.03 | -7.78 | 8.89 | 15.6 | -7.68 |
| 22Q1 (10) | 0.57 | 5.8 | 16.1 | 9.29 | 4.38 | 15.84 | -10.60 | -250.99 | 1.12 | 0.00 | 0 | 0 | 64.74 | -0.4 | -33.1 | 7.69 | 55.98 | -33.82 |
| 21Q4 (9) | 0.54 | 1.94 | 13.44 | 8.9 | 8.4 | 11.25 | -3.02 | 65.37 | 67.87 | 0.00 | 0 | 0 | 65.00 | 7.44 | -4.9 | 4.93 | -46.0 | -59.46 |
| 21Q3 (8) | 0.53 | 3.91 | 1.68 | 8.21 | 0.37 | -15.45 | -8.72 | -1.4 | 53.62 | 0.00 | 0 | 0 | 60.50 | -6.29 | -44.16 | 9.13 | -5.19 | -42.87 |
| 21Q2 (7) | 0.51 | 3.58 | 1.96 | 8.18 | 2.0 | -15.06 | -8.60 | 19.78 | 70.99 | 0.00 | 0 | 0 | 64.56 | -33.29 | -48.27 | 9.63 | -17.13 | -47.06 |
| 21Q1 (6) | 0.49 | 3.39 | 0.85 | 8.02 | 0.25 | -19.64 | -10.72 | -14.04 | 19.58 | 0.00 | 0 | 0 | 96.77 | 41.58 | -35.09 | 11.62 | -4.44 | -70.49 |
| 20Q4 (5) | 0.47 | -8.63 | -1.95 | 8.0 | -17.61 | -17.78 | -9.40 | 50.0 | 32.33 | 0.00 | 0 | 0 | 68.35 | -36.91 | -34.4 | 12.16 | -23.9 | -71.87 |
| 20Q3 (4) | 0.52 | 4.19 | 0.0 | 9.71 | 0.83 | 0.0 | -18.80 | 36.57 | 0.0 | 0.00 | 0 | 0.0 | 108.34 | -13.19 | 0.0 | 15.98 | -12.15 | 0.0 |
| 20Q2 (3) | 0.50 | 2.46 | 0.0 | 9.63 | -3.51 | 0.0 | -29.64 | -122.36 | 0.0 | 0.00 | 0 | 0.0 | 124.80 | -16.29 | 0.0 | 18.19 | -53.8 | 0.0 |
| 20Q1 (2) | 0.48 | 0.52 | 0.0 | 9.98 | 2.57 | 0.0 | -13.33 | 4.03 | 0.0 | 0.00 | 0 | 0.0 | 149.08 | 43.08 | 0.0 | 39.37 | -8.93 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 9.73 | 0.0 | 0.0 | -13.89 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 104.19 | 0.0 | 0.0 | 43.23 | 0.0 | 0.0 |
