- 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) | 0.72 | 1.02 | 20.31 | -2.73 | 62.96 | -1.73 | 2.07 | -80.64 | 0.00 | 0 | 135.86 | -1.75 | 46.97 | 5.31 |
| 2022 (9) | 0.71 | 12.12 | 20.88 | 59.88 | 64.07 | 2.02 | 10.69 | -53.07 | 0.00 | 0 | 138.28 | -7.54 | 44.60 | -30.17 |
| 2021 (8) | 0.63 | 16.6 | 13.06 | 173.22 | 62.8 | 26.28 | 22.78 | 62.37 | 0.00 | 0 | 149.56 | -17.0 | 63.87 | -31.84 |
| 2020 (7) | 0.54 | -1.69 | 4.78 | -23.4 | 49.73 | 20.73 | 14.03 | 111.93 | 0.00 | 0 | 180.19 | 1.37 | 93.71 | 12.29 |
| 2019 (6) | 0.55 | 1.1 | 6.24 | -3.7 | 41.19 | -0.1 | 6.62 | -16.2 | 0.00 | 0 | 177.75 | -0.51 | 83.45 | 6.39 |
| 2018 (5) | 0.55 | 11.9 | 6.48 | 59.21 | 41.23 | 7.9 | 7.90 | -48.9 | 0.00 | 0 | 178.67 | -9.42 | 78.44 | -9.41 |
| 2017 (4) | 0.49 | 29.18 | 4.07 | 184.62 | 38.21 | 23.26 | 15.46 | -48.96 | 0.00 | 0 | 197.25 | -22.77 | 86.59 | -13.54 |
| 2016 (3) | 0.38 | -17.75 | 1.43 | -51.69 | 31.0 | -4.76 | 30.29 | 37.81 | 0.00 | 0 | 255.40 | 19.56 | 100.15 | -7.0 |
| 2015 (2) | 0.46 | -10.22 | 2.96 | -65.9 | 32.55 | 2.01 | 21.98 | -8.8 | 0.00 | 0 | 213.62 | 12.92 | 107.69 | 40.61 |
| 2014 (1) | 0.51 | 35.63 | 8.68 | 410.59 | 31.91 | 25.38 | 24.10 | -72.74 | 0.00 | 0 | 189.17 | -26.46 | 76.59 | -48.0 |
| 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) | 0.72 | -3.19 | -2.57 | 28.18 | -0.53 | 53.15 | 5.51 | -45.39 | 3773.33 | 0.00 | 0 | 0 | 135.88 | 3.24 | 3.46 | 66.13 | -0.6 | 68.44 |
| 24Q2 (19) | 0.74 | 2.57 | -1.77 | 28.33 | 18.83 | 4.5 | 10.09 | 43.94 | 399.5 | 0.00 | 0 | 0 | 131.62 | -1.92 | 2.43 | 66.53 | 17.86 | 27.99 |
| 24Q1 (18) | 0.72 | 1.22 | -7.0 | 23.84 | 17.38 | -35.34 | 7.01 | 42.19 | 207.46 | 0.00 | 0 | 0 | 134.20 | -1.22 | 6.72 | 56.45 | 20.18 | 13.86 |
| 23Q4 (17) | 0.72 | -3.06 | 1.02 | 20.31 | 10.38 | -2.73 | 4.93 | 3386.67 | -20.1 | 0.00 | 0 | 0 | 135.86 | 3.44 | -1.75 | 46.97 | 19.64 | 5.31 |
| 23Q3 (16) | 0.74 | -2.39 | 13.98 | 18.4 | -32.13 | 54.75 | -0.15 | -107.43 | -101.64 | 0.00 | 0 | 0 | 131.34 | 2.21 | -13.32 | 39.26 | -24.47 | -44.59 |
| 23Q2 (15) | 0.76 | -2.89 | 14.69 | 27.11 | -26.47 | 85.05 | 2.02 | -11.4 | -87.94 | 0.00 | 0 | 0 | 128.50 | 2.19 | -10.01 | 51.98 | 4.84 | -12.7 |
| 23Q1 (14) | 0.78 | 9.93 | 24.4 | 36.87 | 76.58 | 135.44 | 2.28 | -63.05 | -90.62 | 0.00 | 0 | 0 | 125.75 | -9.06 | -15.39 | 49.58 | 11.17 | -27.22 |
| 22Q4 (13) | 0.71 | 9.38 | 12.12 | 20.88 | 75.61 | 59.88 | 6.17 | -32.57 | -72.11 | 0.00 | 0 | 0 | 138.28 | -8.74 | -7.54 | 44.60 | -37.06 | -30.17 |
| 22Q3 (12) | 0.65 | -1.79 | 2.5 | 11.89 | -18.84 | 11.02 | 9.15 | -45.37 | -63.05 | 0.00 | 0 | 0 | 151.52 | 6.11 | -1.28 | 70.86 | 19.01 | -11.01 |
| 22Q2 (11) | 0.66 | 5.33 | 4.66 | 14.65 | -6.45 | 14.27 | 16.75 | -31.1 | -4.99 | 0.00 | 0 | 0 | 142.80 | -3.92 | -7.42 | 59.54 | -12.6 | -27.43 |
| 22Q1 (10) | 0.63 | -0.92 | 1.84 | 15.66 | 19.91 | 111.05 | 24.31 | 9.9 | -16.83 | 0.00 | 0 | 0 | 148.63 | -0.62 | -5.81 | 68.12 | 6.65 | -12.28 |
| 21Q4 (9) | 0.63 | 0.0 | 16.6 | 13.06 | 21.94 | 173.22 | 22.12 | -10.66 | 22.96 | 0.00 | 0 | 0 | 149.56 | -2.56 | -17.0 | 63.87 | -19.79 | -31.84 |
| 21Q3 (8) | 0.63 | 0.29 | 6.86 | 10.71 | -16.46 | 23.1 | 24.76 | 40.44 | -5.89 | 0.00 | 0 | 0 | 153.49 | -0.49 | -7.74 | 79.63 | -2.94 | -11.76 |
| 21Q2 (7) | 0.63 | 2.49 | 3.13 | 12.82 | 72.78 | 44.21 | 17.63 | -39.69 | 24.24 | 0.00 | 0 | 0 | 154.24 | -2.25 | -4.04 | 82.04 | 5.64 | -13.96 |
| 21Q1 (6) | 0.61 | 13.45 | 3.54 | 7.42 | 55.23 | -23.27 | 29.23 | 62.48 | 295.0 | 0.00 | 0 | 0 | 157.79 | -12.43 | -4.11 | 77.66 | -17.13 | -12.29 |
| 20Q4 (5) | 0.54 | -8.35 | -1.69 | 4.78 | -45.06 | -23.4 | 17.99 | -31.62 | 120.2 | 0.00 | 0 | 0 | 180.19 | 8.31 | 1.37 | 93.71 | 3.85 | 12.29 |
| 20Q3 (4) | 0.59 | -3.22 | 0.0 | 8.7 | -2.14 | 0.0 | 26.31 | 85.41 | 0.0 | 0.00 | 0 | 0.0 | 166.37 | 3.5 | 0.0 | 90.24 | -5.36 | 0.0 |
| 20Q2 (3) | 0.61 | 2.9 | 0.0 | 8.89 | -8.07 | 0.0 | 14.19 | 91.76 | 0.0 | 0.00 | 0 | 0.0 | 160.74 | -2.32 | 0.0 | 95.35 | 7.69 | 0.0 |
| 20Q1 (2) | 0.59 | 7.73 | 0.0 | 9.67 | 54.97 | 0.0 | 7.40 | -9.42 | 0.0 | 0.00 | 0 | 0.0 | 164.55 | -7.43 | 0.0 | 88.54 | 6.1 | 0.0 |
| 19Q4 (1) | 0.55 | 0.0 | 0.0 | 6.24 | 0.0 | 0.0 | 8.17 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 177.75 | 0.0 | 0.0 | 83.45 | 0.0 | 0.0 |
