- 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) | 0.60 | -12.18 | 15.99 | 33.25 | 166.09 | 1.76 | 55.60 | -70.15 | 0.00 | 0 | 115.81 | -1.63 | 72.12 | -13.59 |
| 2022 (9) | 0.68 | 20.6 | 12.0 | 5614.29 | 163.22 | 77.8 | 186.25 | 12.71 | 0.00 | 0 | 117.73 | -10.82 | 83.46 | 4.48 |
| 2021 (8) | 0.56 | 4.38 | 0.21 | -50.0 | 91.8 | 18.21 | 165.25 | 188.09 | 0.00 | 0 | 132.01 | -4.24 | 79.88 | -25.8 |
| 2020 (7) | 0.54 | 4.92 | 0.42 | 162.5 | 77.66 | -2.19 | 57.36 | 5.91 | 0.00 | 0 | 137.86 | -6.01 | 107.65 | -9.51 |
| 2019 (6) | 0.51 | 11.18 | 0.16 | -78.08 | 79.4 | -7.87 | 54.16 | -53.21 | 0.00 | 0 | 146.68 | -5.61 | 118.96 | -5.74 |
| 2018 (5) | 0.46 | -22.4 | 0.73 | 265.0 | 86.18 | 1.84 | 115.75 | -28.71 | 0.00 | 0 | 155.40 | 17.94 | 126.21 | 28.31 |
| 2017 (4) | 0.60 | 18.19 | 0.2 | -77.01 | 84.62 | 27.5 | 162.36 | -59.42 | 0.00 | 0 | 131.76 | -20.84 | 98.36 | -29.99 |
| 2016 (3) | 0.50 | 5.88 | 0.87 | 33.85 | 66.37 | -12.49 | 400.13 | -84.57 | 0.00 | 0 | 166.44 | -13.91 | 140.50 | -17.25 |
| 2015 (2) | 0.48 | -6.28 | 0.65 | 261.11 | 75.84 | 22.64 | 2592.89 | 20.92 | 0.00 | 0 | 193.33 | 5.32 | 169.78 | 7.29 |
| 2014 (1) | 0.51 | 3.31 | 0.18 | -35.71 | 61.84 | 24.15 | 2144.31 | 4.35 | 0.00 | 0 | 183.57 | -3.19 | 158.24 | -1.46 |
| 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) | 0.56 | 3.7 | -10.08 | 13.33 | 7.15 | -0.45 | 22.58 | -5.17 | -70.1 | 0.00 | 0 | 0 | 116.23 | -0.84 | -0.8 | 77.97 | 1.5 | 1.18 |
| 24Q2 (19) | 0.54 | -0.06 | -10.22 | 12.44 | 1.88 | 5554.55 | 23.81 | 78.62 | -79.46 | 0.00 | 0 | 0 | 117.21 | -2.4 | -1.06 | 76.82 | 0.39 | 10.77 |
| 24Q1 (18) | 0.54 | -8.77 | -14.05 | 12.21 | -23.64 | 4987.5 | 13.33 | 15.61 | -85.35 | 0.00 | 0 | 0 | 120.09 | 3.7 | 0.04 | 76.52 | 6.1 | 0.24 |
| 23Q4 (17) | 0.60 | -4.9 | -12.18 | 15.99 | 19.42 | 33.25 | 11.53 | -84.73 | -91.0 | 0.00 | 0 | 0 | 115.81 | -1.16 | -1.63 | 72.12 | -6.41 | -13.59 |
| 23Q3 (16) | 0.63 | 3.53 | -1.12 | 13.39 | 5986.36 | 33375.0 | 75.53 | -34.83 | -68.96 | 0.00 | 0 | 0 | 117.17 | -1.09 | -2.6 | 77.06 | 11.12 | -5.54 |
| 23Q2 (15) | 0.61 | -4.31 | -1.26 | 0.22 | -8.33 | 266.67 | 115.90 | 27.38 | -34.48 | 0.00 | 0 | 0 | 118.46 | -1.32 | -5.03 | 69.35 | -9.16 | -9.81 |
| 23Q1 (14) | 0.63 | -6.79 | 12.1 | 0.24 | -98.0 | -93.1 | 90.99 | -28.94 | -67.96 | 0.00 | 0 | 0 | 120.04 | 1.96 | -9.32 | 76.34 | -8.53 | -7.52 |
| 22Q4 (13) | 0.68 | 7.08 | 20.6 | 12.0 | 29900.0 | 5614.29 | 128.04 | -47.39 | -48.11 | 0.00 | 0 | 0 | 117.73 | -2.14 | -10.82 | 83.46 | 2.3 | 4.48 |
| 22Q3 (12) | 0.63 | 3.39 | 16.41 | 0.04 | -33.33 | -88.89 | 243.37 | 37.59 | 66.49 | 0.00 | 0 | 0 | 120.30 | -3.56 | -10.0 | 81.58 | 6.1 | -11.61 |
| 22Q2 (11) | 0.61 | 8.63 | 6.18 | 0.06 | -98.28 | -84.62 | 176.88 | -37.72 | 34.03 | 0.00 | 0 | 0 | 124.74 | -5.77 | -2.87 | 76.89 | -6.86 | -10.29 |
| 22Q1 (10) | 0.56 | 0.28 | 3.5 | 3.48 | 1557.14 | 443.75 | 284.03 | 15.12 | 99.52 | 0.00 | 0 | 0 | 132.38 | 0.28 | -2.24 | 82.55 | 3.34 | -13.64 |
| 21Q4 (9) | 0.56 | 3.36 | 4.38 | 0.21 | -41.67 | -50.0 | 246.73 | 68.79 | 284.25 | 0.00 | 0 | 0 | 132.01 | -1.23 | -4.24 | 79.88 | -13.46 | -25.8 |
| 21Q3 (8) | 0.54 | -5.7 | 6.57 | 0.36 | -7.69 | -20.0 | 146.18 | 10.77 | 158.86 | 0.00 | 0 | 0 | 133.66 | 4.07 | -5.54 | 92.30 | 7.69 | -15.5 |
| 21Q2 (7) | 0.58 | 5.88 | 5.32 | 0.39 | -39.06 | -22.0 | 131.97 | -7.3 | 152.82 | 0.00 | 0 | 0 | 128.43 | -5.16 | -4.95 | 85.71 | -10.34 | -17.63 |
| 21Q1 (6) | 0.55 | 1.13 | 8.77 | 0.64 | 52.38 | 178.26 | 142.36 | 121.71 | 159.17 | 0.00 | 0 | 0 | 135.42 | -1.77 | -8.33 | 95.59 | -11.2 | -17.35 |
| 20Q4 (5) | 0.54 | 5.54 | 4.92 | 0.42 | -6.67 | 162.5 | 64.21 | 13.71 | 6.95 | 0.00 | 0 | 0 | 137.86 | -2.57 | -6.01 | 107.65 | -1.45 | -9.51 |
| 20Q3 (4) | 0.51 | -6.8 | 0.0 | 0.45 | -10.0 | 0.0 | 56.47 | 8.18 | 0.0 | 0.00 | 0 | 0.0 | 141.50 | 4.72 | 0.0 | 109.23 | 4.98 | 0.0 |
| 20Q2 (3) | 0.55 | 9.35 | 0.0 | 0.5 | 117.39 | 0.0 | 52.20 | -4.97 | 0.0 | 0.00 | 0 | 0.0 | 135.12 | -8.53 | 0.0 | 104.05 | -10.04 | 0.0 |
| 20Q1 (2) | 0.50 | -2.45 | 0.0 | 0.23 | 43.75 | 0.0 | 54.93 | -8.51 | 0.0 | 0.00 | 0 | 0.0 | 147.72 | 0.71 | 0.0 | 115.66 | -2.77 | 0.0 |
| 19Q4 (1) | 0.51 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 60.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 146.68 | 0.0 | 0.0 | 118.96 | 0.0 | 0.0 |
