- 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) | 0.42 | -12.38 | 2.45 | -38.9 | 3.6 | 9.76 | -7.41 | 0 | 0.81 | 0.0 | 157.21 | 5.0 | 105.73 | -7.73 |
| 2022 (9) | 0.48 | -6.13 | 4.01 | -3.84 | 3.28 | -25.11 | 0.13 | 0 | 0.81 | 0.0 | 149.73 | 6.08 | 114.59 | 1.09 |
| 2021 (8) | 0.51 | 2.64 | 4.17 | -0.71 | 4.38 | 5.29 | -2.45 | 0 | 0.81 | 0.0 | 141.15 | -0.9 | 113.35 | -0.9 |
| 2020 (7) | 0.50 | 5.55 | 4.2 | -0.47 | 4.16 | -43.09 | -6.58 | 0 | 0.81 | 0.0 | 142.43 | -9.93 | 114.38 | -7.49 |
| 2019 (6) | 0.47 | 4.35 | 4.22 | 24.48 | 7.31 | 17.15 | 11.11 | 28.74 | 0.81 | -32.8 | 158.14 | 0.37 | 123.64 | 6.67 |
| 2018 (5) | 0.45 | 14.75 | 3.39 | 21.51 | 6.24 | 4.7 | 8.63 | 93.5 | 1.20 | -72.57 | 157.56 | -6.91 | 115.91 | -9.35 |
| 2017 (4) | 0.39 | 10.4 | 2.79 | 17.23 | 5.96 | 6.24 | 4.46 | 145.05 | 4.38 | -87.5 | 169.25 | -4.01 | 127.87 | -9.31 |
| 2016 (3) | 0.36 | 34.24 | 2.38 | 63.01 | 5.61 | -8.18 | 1.82 | -85.77 | 35.00 | 2025.0 | 176.32 | -15.66 | 141.00 | -5.93 |
| 2015 (2) | 0.26 | -2.0 | 1.46 | 5.04 | 6.11 | 42.76 | 12.79 | 0 | 1.65 | 0 | 209.06 | -17.92 | 149.89 | -5.1 |
| 2014 (1) | 0.27 | -19.72 | 1.39 | -46.33 | 4.28 | -6.75 | -15.37 | 0 | 0.00 | 0 | 254.69 | 3.31 | 157.94 | -4.86 |
| 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) | 0.37 | 0.38 | -9.11 | 1.78 | 0.0 | -27.35 | -9.58 | -76.1 | -3.79 | 0.00 | 0 | 0 | 171.91 | -0.56 | 6.7 | 102.87 | -6.14 | -2.16 |
| 24Q2 (19) | 0.37 | -2.99 | -5.81 | 1.78 | -17.21 | -28.23 | -5.44 | -217.24 | 25.07 | 0.00 | 0 | 0 | 172.87 | 3.53 | 4.75 | 109.60 | 0.33 | -7.15 |
| 24Q1 (18) | 0.38 | -8.28 | -2.61 | 2.15 | -12.24 | -16.67 | 4.64 | 114.81 | 133.92 | 0.00 | 0 | 0 | 166.98 | 6.21 | -0.06 | 109.24 | 3.32 | -7.2 |
| 23Q4 (17) | 0.42 | 1.77 | -12.38 | 2.45 | 0.0 | -38.9 | 2.16 | 123.4 | 121.32 | 0.00 | 0 | 0 | 157.21 | -2.42 | 5.0 | 105.73 | 0.56 | -7.73 |
| 23Q3 (16) | 0.41 | 4.02 | -12.87 | 2.45 | -1.21 | -38.75 | -9.23 | -27.13 | -273.17 | 0.00 | 0 | 0 | 161.11 | -2.38 | 5.6 | 105.14 | -10.93 | -9.1 |
| 23Q2 (15) | 0.40 | 0.3 | -17.61 | 2.48 | -3.88 | -39.36 | -7.26 | 46.93 | -199.32 | 0.00 | 0 | 0 | 165.03 | -1.23 | 10.83 | 118.04 | 0.27 | 3.53 |
| 23Q1 (14) | 0.39 | -17.49 | -18.47 | 2.58 | -35.66 | -36.3 | -13.68 | -35.04 | -2342.86 | 0.00 | 0 | 0 | 167.08 | 11.59 | 13.9 | 117.72 | 2.73 | 6.78 |
| 22Q4 (13) | 0.48 | 1.21 | -6.13 | 4.01 | 0.25 | -3.84 | -10.13 | -290.06 | -337.24 | 0.00 | 0 | 0 | 149.73 | -1.86 | 6.08 | 114.59 | -0.93 | 1.09 |
| 22Q3 (12) | 0.47 | -1.64 | -7.68 | 4.0 | -2.2 | -5.44 | 5.33 | -27.09 | -32.27 | 0.00 | 0 | 0 | 152.56 | 2.45 | 9.53 | 115.67 | 1.45 | 5.79 |
| 22Q2 (11) | 0.48 | -0.74 | -6.48 | 4.09 | 0.99 | -3.31 | 7.31 | 1405.36 | 194.08 | 0.00 | 0 | 0 | 148.91 | 1.51 | 8.62 | 114.02 | 3.42 | 3.82 |
| 22Q1 (10) | 0.48 | -4.99 | -3.78 | 4.05 | -2.88 | -2.41 | -0.56 | -113.11 | 96.12 | 0.00 | 0 | 0 | 146.69 | 3.92 | 5.09 | 110.25 | -2.73 | -0.09 |
| 21Q4 (9) | 0.51 | -0.47 | 2.64 | 4.17 | -1.42 | -0.71 | 4.27 | -45.74 | -56.43 | 0.00 | 0 | 0 | 141.15 | 1.34 | -0.9 | 113.35 | 3.67 | -0.9 |
| 21Q3 (8) | 0.51 | -0.37 | -1.75 | 4.23 | 0.0 | 0.0 | 7.87 | 201.29 | 163.62 | 0.00 | 0 | 0 | 139.29 | 1.6 | -1.78 | 109.34 | -0.44 | 2.51 |
| 21Q2 (7) | 0.51 | 2.13 | 2.7 | 4.23 | 1.93 | 1.68 | -7.77 | 46.19 | 3.0 | 0.00 | 0 | 0 | 137.09 | -1.79 | -6.66 | 109.82 | -0.48 | -4.88 |
| 21Q1 (6) | 0.50 | 1.35 | 7.48 | 4.15 | -1.19 | 2.47 | -14.44 | -247.35 | 3.15 | 0.00 | 0 | 0 | 139.59 | -1.99 | -11.23 | 110.35 | -3.52 | -7.84 |
| 20Q4 (5) | 0.50 | -4.72 | 5.55 | 4.2 | -0.71 | -0.47 | 9.80 | 179.22 | 317.29 | 0.00 | 0 | 0 | 142.43 | 0.43 | -9.93 | 114.38 | 7.24 | -7.49 |
| 20Q3 (4) | 0.52 | 4.14 | 0.0 | 4.23 | 1.68 | 0.0 | -12.37 | -54.43 | 0.0 | 0.00 | 0 | 0.0 | 141.82 | -3.44 | 0.0 | 106.66 | -7.61 | 0.0 |
| 20Q2 (3) | 0.50 | 6.88 | 0.0 | 4.16 | 2.72 | 0.0 | -8.01 | 46.28 | 0.0 | 0.00 | 0 | 0.0 | 146.87 | -6.6 | 0.0 | 115.45 | -3.58 | 0.0 |
| 20Q1 (2) | 0.47 | -0.47 | 0.0 | 4.05 | -4.03 | 0.0 | -14.91 | -230.6 | 0.0 | 0.00 | 0 | 0.0 | 157.25 | -0.56 | 0.0 | 119.74 | -3.15 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | 4.22 | 0.0 | 0.0 | -4.51 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 158.14 | 0.0 | 0.0 | 123.64 | 0.0 | 0.0 |
