- 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) | 0.41 | 5.16 | 2.86 | 67.25 | 23.95 | 3.68 | 65.32 | 7.84 | 0.00 | 0 | 326.51 | 23.58 | 308.09 | 27.32 |
| 2022 (9) | 0.39 | -0.59 | 1.71 | -78.57 | 23.1 | -11.83 | 60.57 | -37.49 | 0.00 | 0 | 264.21 | 77.57 | 241.98 | 81.49 |
| 2021 (8) | 0.39 | 8.59 | 7.98 | 3890.0 | 26.2 | 22.32 | 96.89 | 59.99 | 0.00 | 0 | 148.79 | -58.35 | 133.33 | -59.66 |
| 2020 (7) | 0.36 | -28.63 | 0.2 | -95.41 | 21.42 | 8.18 | 60.56 | 50.27 | 0.00 | 0 | 357.27 | 56.58 | 330.55 | 54.77 |
| 2019 (6) | 0.50 | 20.92 | 4.36 | -11.2 | 19.8 | 1.28 | 40.30 | -15.46 | 0.00 | 0 | 228.17 | 23.8 | 213.58 | 79.93 |
| 2018 (5) | 0.41 | -3.27 | 4.91 | 0 | 19.55 | 3.44 | 47.67 | 101.14 | 0.00 | 0 | 184.31 | -47.48 | 118.70 | -56.41 |
| 2017 (4) | 0.43 | 18.3 | 0 | 0 | 18.9 | -2.12 | 23.70 | -90.44 | 0.00 | 0 | 350.91 | 58.74 | 272.33 | 36.79 |
| 2016 (3) | 0.36 | 14.24 | 3.42 | 850.0 | 19.31 | 12.14 | 247.91 | 112.94 | 0.00 | 0 | 221.06 | -6.25 | 199.08 | 0.68 |
| 2015 (2) | 0.32 | -4.55 | 0.36 | -71.2 | 17.22 | 1.12 | 116.42 | 419.96 | 0.00 | 0 | 235.80 | 4.07 | 197.74 | 6.31 |
| 2014 (1) | 0.33 | -17.15 | 1.25 | 145.1 | 17.03 | 5.78 | 22.39 | 272.55 | 0.00 | 0 | 226.57 | -10.69 | 186.00 | -14.29 |
| 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) | 0.43 | -20.86 | 3.59 | 5.24 | -33.75 | 81.31 | 45.43 | 11.24 | -40.44 | 0.00 | 0 | 0 | 301.92 | 43.61 | 27.65 | 286.86 | 42.64 | 30.65 |
| 24Q2 (19) | 0.54 | 16.82 | 9.22 | 7.91 | -14.39 | 373.65 | 40.84 | 15.76 | -49.72 | 0.00 | 0 | 0 | 210.24 | -23.67 | 19.12 | 201.11 | -23.54 | 22.11 |
| 24Q1 (18) | 0.46 | 13.73 | 24.51 | 9.24 | 223.08 | 446.75 | 35.28 | -45.59 | -3.92 | 0.00 | 0 | 0 | 275.44 | -15.64 | -4.65 | 263.01 | -14.63 | 0.07 |
| 23Q4 (17) | 0.41 | -1.48 | 5.16 | 2.86 | -1.04 | 67.25 | 64.84 | -15.0 | 55.64 | 0.00 | 0 | 0 | 326.51 | 38.04 | 23.58 | 308.09 | 40.32 | 27.32 |
| 23Q3 (16) | 0.41 | -16.56 | 5.43 | 2.89 | 73.05 | 65.14 | 76.28 | -6.08 | -5.28 | 0.00 | 0 | 0 | 236.53 | 34.01 | -7.49 | 219.57 | 33.32 | -5.06 |
| 23Q2 (15) | 0.49 | 33.17 | -2.37 | 1.67 | -1.18 | -2.34 | 81.22 | 121.19 | 61.09 | 0.00 | 0 | 0 | 176.50 | -38.9 | 3.33 | 164.69 | -37.34 | 7.34 |
| 23Q1 (14) | 0.37 | -3.94 | -4.29 | 1.69 | -1.17 | -16.34 | 36.72 | -11.86 | -48.1 | 0.00 | 0 | 0 | 288.87 | 9.33 | 11.07 | 262.83 | 8.62 | 12.95 |
| 22Q4 (13) | 0.39 | -1.23 | -0.59 | 1.71 | -2.29 | -78.57 | 41.66 | -48.27 | -52.13 | 0.00 | 0 | 0 | 264.21 | 3.33 | 77.57 | 241.98 | 4.63 | 81.49 |
| 22Q3 (12) | 0.39 | -22.73 | -3.25 | 1.75 | 2.34 | -78.66 | 80.53 | 59.72 | -30.3 | 0.00 | 0 | 0 | 255.69 | 49.68 | 59.92 | 231.27 | 50.73 | 59.81 |
| 22Q2 (11) | 0.51 | 30.56 | 59.84 | 1.71 | -15.35 | 1610.0 | 50.42 | -28.73 | -58.06 | 0.00 | 0 | 0 | 170.82 | -34.32 | -47.71 | 153.43 | -34.07 | -47.9 |
| 22Q1 (10) | 0.39 | -0.23 | 9.85 | 2.02 | -74.69 | 20100.0 | 70.75 | -18.7 | -1.93 | 0.00 | 0 | 0 | 260.07 | 74.79 | -28.84 | 232.70 | 74.53 | -29.83 |
| 21Q4 (9) | 0.39 | -3.87 | 8.59 | 7.98 | -2.68 | 3890.0 | 87.02 | -24.68 | 25.75 | 0.00 | 0 | 0 | 148.79 | -6.94 | -58.35 | 133.33 | -7.87 | -59.66 |
| 21Q3 (8) | 0.40 | 27.64 | 14.92 | 8.2 | 8100.0 | 81900.0 | 115.54 | -3.9 | 63.08 | 0.00 | 0 | 0 | 159.89 | -51.06 | -58.2 | 144.72 | -50.86 | -59.34 |
| 21Q2 (7) | 0.32 | -10.27 | -30.21 | 0.1 | 900.0 | 0 | 120.23 | 66.66 | 12.24 | 0.00 | 0 | 0 | 326.70 | -10.61 | 22.47 | 294.48 | -11.2 | 119.48 |
| 21Q1 (6) | 0.35 | -1.37 | 6.59 | 0.01 | -95.0 | -75.0 | 72.14 | 4.25 | 302.79 | 0.00 | 0 | 0 | 365.47 | 2.3 | -29.62 | 331.63 | 0.33 | 8.2 |
| 20Q4 (5) | 0.36 | 1.74 | -28.63 | 0.2 | 1900.0 | -95.41 | 69.20 | -2.33 | 100.81 | 0.00 | 0 | 0 | 357.27 | -6.59 | 56.58 | 330.55 | -7.14 | 157.8 |
| 20Q3 (4) | 0.35 | -22.49 | 0.0 | 0.01 | 0 | 0.0 | 70.85 | -33.86 | 0.0 | 0.00 | 0 | 0.0 | 382.47 | 43.38 | 0.0 | 355.97 | 165.31 | 0.0 |
| 20Q2 (3) | 0.45 | 37.05 | 0.0 | 0 | -100.0 | 0.0 | 107.12 | 498.1 | 0.0 | 0.00 | 0 | 0.0 | 266.75 | -48.63 | 0.0 | 134.17 | -56.22 | 0.0 |
| 20Q1 (2) | 0.33 | -33.96 | 0.0 | 0.04 | -99.08 | 0.0 | 17.91 | -48.03 | 0.0 | 0.00 | 0 | 0.0 | 519.30 | 127.59 | 0.0 | 306.49 | 139.03 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 4.36 | 0.0 | 0.0 | 34.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 228.17 | 0.0 | 0.0 | 128.22 | 0.0 | 0.0 |
