- 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) | 0.68 | -11.3 | 10.03 | 20.41 | 1.82 | 20.53 | -5.33 | 0 | 3.79 | 0.0 | 55.03 | -43.56 | 34.95 | -39.76 |
| 2022 (9) | 0.77 | 14.03 | 8.33 | 8.04 | 1.51 | -48.99 | -5.34 | 0 | 3.79 | 0.0 | 97.51 | -47.39 | 58.02 | -61.26 |
| 2021 (8) | 0.67 | 12.1 | 7.71 | 9.83 | 2.96 | 15.62 | -6.67 | 0 | 3.79 | 0.0 | 185.35 | 150.61 | 149.77 | 172.81 |
| 2020 (7) | 0.60 | 5.2 | 7.02 | 292.18 | 2.56 | 166.67 | -3.73 | 0 | 3.79 | 0.0 | 73.96 | 67.29 | 54.90 | 156.66 |
| 2019 (6) | 0.57 | -8.37 | 1.79 | -66.03 | 0.96 | 108.7 | -4.61 | 0 | 3.79 | 0.0 | 44.21 | -36.66 | 21.39 | -64.38 |
| 2018 (5) | 0.62 | 0.05 | 5.27 | -11.13 | 0.46 | -77.45 | -6.84 | 0 | 3.79 | 0.0 | 69.80 | 26.5 | 60.05 | 62.34 |
| 2017 (4) | 0.62 | -26.29 | 5.93 | -25.5 | 2.04 | -58.79 | 11.27 | 0 | 3.79 | 0 | 55.18 | -15.61 | 36.99 | 39.69 |
| 2016 (3) | 0.85 | 23.38 | 7.96 | -31.26 | 4.95 | -45.24 | -11.70 | 0 | 0.00 | 0 | 65.39 | -16.17 | 26.48 | -50.65 |
| 2015 (2) | 0.69 | 8.56 | 11.58 | -21.44 | 9.04 | -38.96 | -7.52 | 0 | 0.00 | 0 | 78.00 | -36.82 | 53.66 | 10.09 |
| 2014 (1) | 0.63 | 17.68 | 14.74 | -7.93 | 14.81 | -5.19 | -11.91 | 0 | 0.00 | 0 | 123.46 | 18.15 | 48.74 | -21.44 |
| 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 | 2.29 | 11.56 | 10.96 | 5.38 | 9.82 | -3.52 | -31.34 | 14.15 | 0.00 | 0 | 0 | 23.33 | -23.08 | -66.07 | 8.58 | -38.93 | -82.17 |
| 24Q2 (19) | 0.71 | 1.68 | 12.69 | 10.4 | 0.1 | 7.0 | -2.68 | 22.32 | -17.54 | 0.00 | 0 | 0 | 30.33 | -14.49 | -56.84 | 14.05 | -31.16 | -71.34 |
| 24Q1 (18) | 0.70 | 2.79 | -12.77 | 10.39 | 3.59 | 15.7 | -3.45 | 57.67 | 50.78 | 0.00 | 0 | 0 | 35.47 | -35.54 | -46.57 | 20.41 | -41.6 | -49.99 |
| 23Q4 (17) | 0.68 | 4.35 | -11.3 | 10.03 | 0.5 | 20.41 | -8.15 | -98.78 | -36.97 | 0.00 | 0 | 0 | 55.03 | -19.96 | -43.56 | 34.95 | -27.38 | -39.76 |
| 23Q3 (16) | 0.65 | 3.32 | -11.12 | 9.98 | 2.67 | 27.62 | -4.10 | -79.82 | -64.66 | 0.00 | 0 | 0 | 68.75 | -2.16 | -2.02 | 48.13 | -1.82 | 11.7 |
| 23Q2 (15) | 0.63 | -21.29 | -12.44 | 9.72 | 8.24 | 11.47 | -2.28 | 67.48 | 69.06 | 0.00 | 0 | 0 | 70.27 | 5.84 | -20.17 | 49.02 | 20.12 | -35.03 |
| 23Q1 (14) | 0.80 | 4.52 | 20.13 | 8.98 | 7.8 | 22.85 | -7.01 | -17.82 | -17.62 | 0.00 | 0 | 0 | 66.39 | -31.91 | -32.91 | 40.81 | -29.66 | -47.27 |
| 22Q4 (13) | 0.77 | 4.56 | 14.03 | 8.33 | 6.52 | 8.04 | -5.95 | -138.96 | -6.63 | 0.00 | 0 | 0 | 97.51 | 38.96 | -47.39 | 58.02 | 34.65 | -61.26 |
| 22Q3 (12) | 0.73 | 1.79 | 14.41 | 7.82 | -10.32 | 3.99 | -2.49 | 66.21 | 57.94 | 0.00 | 0 | 0 | 70.17 | -20.28 | -71.66 | 43.09 | -42.89 | -78.74 |
| 22Q2 (11) | 0.72 | 7.99 | 14.85 | 8.72 | 19.29 | 19.45 | -7.37 | -23.66 | 10.12 | 0.00 | 0 | 0 | 88.02 | -11.05 | -50.14 | 75.45 | -2.52 | -44.2 |
| 22Q1 (10) | 0.67 | -0.79 | 11.55 | 7.31 | -5.19 | 5.94 | -5.96 | -6.81 | 16.06 | 0.00 | 0 | 0 | 98.95 | -46.61 | -2.72 | 77.40 | -48.32 | -1.49 |
| 21Q4 (9) | 0.67 | 4.91 | 12.1 | 7.71 | 2.53 | 9.83 | -5.58 | 5.74 | 32.69 | 0.00 | 0 | 0 | 185.35 | -25.14 | 150.61 | 149.77 | -26.11 | 172.81 |
| 21Q3 (8) | 0.64 | 2.18 | 9.24 | 7.52 | 3.01 | 23.08 | -5.92 | 27.8 | -89.74 | 0.00 | 0 | 0 | 247.61 | 40.25 | 153.99 | 202.68 | 49.89 | 176.96 |
| 21Q2 (7) | 0.63 | 4.89 | 18.41 | 7.3 | 5.8 | 56.99 | -8.20 | -15.49 | -3137.04 | 0.00 | 0 | 0 | 176.55 | 73.56 | 19.87 | 135.22 | 72.1 | 33.6 |
| 21Q1 (6) | 0.60 | -0.3 | 6.64 | 6.9 | -1.71 | 243.28 | -7.10 | 14.35 | -28.16 | 0.00 | 0 | 0 | 101.72 | 37.53 | 209.46 | 78.57 | 43.11 | 250.13 |
| 20Q4 (5) | 0.60 | 2.23 | 5.2 | 7.02 | 14.89 | 470.73 | -8.29 | -165.71 | -97.85 | 0.00 | 0 | 0 | 73.96 | -24.14 | 67.29 | 54.90 | -24.98 | 156.66 |
| 20Q3 (4) | 0.59 | 10.76 | 0.0 | 6.11 | 31.4 | 0.0 | -3.12 | -1255.56 | 0.0 | 0.00 | 0 | 0.0 | 97.49 | -33.81 | 0.0 | 73.18 | -27.69 | 0.0 |
| 20Q2 (3) | 0.53 | -5.54 | 0.0 | 4.65 | 131.34 | 0.0 | 0.27 | 104.87 | 0.0 | 0.00 | 0 | 0.0 | 147.28 | 348.07 | 0.0 | 101.21 | 351.02 | 0.0 |
| 20Q1 (2) | 0.56 | -1.65 | 0.0 | 2.01 | 63.41 | 0.0 | -5.54 | -32.22 | 0.0 | 0.00 | 0 | 0.0 | 32.87 | -25.65 | 0.0 | 22.44 | 4.91 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | -4.19 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 44.21 | 0.0 | 0.0 | 21.39 | 0.0 | 0.0 |
