- 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) | 0.79 | 4.53 | 2.97 | -31.09 | 69.12 | 22.34 | 188.56 | -13.18 | 0.00 | 0 | 111.41 | -0.59 | 37.07 | -18.38 |
| 2022 (9) | 0.76 | 20.94 | 4.31 | 75.92 | 56.5 | 20.62 | 217.18 | 28.27 | 0.00 | 0 | 112.07 | -8.97 | 45.42 | -28.38 |
| 2021 (8) | 0.62 | 53.73 | 2.45 | 10.36 | 46.84 | 30.84 | 169.31 | 68.22 | 0.00 | 0 | 123.12 | -20.58 | 63.42 | -34.4 |
| 2020 (7) | 0.41 | 46.03 | 2.22 | 0 | 35.8 | -9.34 | 100.65 | -60.76 | 0.00 | 0 | 155.02 | -36.24 | 96.67 | -34.93 |
| 2019 (6) | 0.28 | -22.64 | 0 | 0 | 39.49 | -0.98 | 256.51 | -27.08 | 0.00 | 0 | 243.12 | 35.58 | 148.56 | 26.97 |
| 2018 (5) | 0.36 | 0.78 | 0.16 | -94.67 | 39.88 | 12.69 | 351.79 | 187.86 | 0.00 | 0 | 179.32 | -24.06 | 117.00 | -30.47 |
| 2017 (4) | 0.36 | -7.9 | 3.0 | -15.97 | 35.39 | 1.26 | 122.21 | 154.6 | 0.91 | 33.54 | 236.14 | 32.4 | 168.27 | 58.24 |
| 2016 (3) | 0.39 | -17.35 | 3.57 | -53.99 | 34.95 | 18.8 | 48.00 | 303.36 | 0.68 | -86.61 | 178.36 | 10.3 | 106.34 | 25.85 |
| 2015 (2) | 0.47 | 6.96 | 7.76 | 4.72 | 29.42 | 8.28 | 11.90 | -61.29 | 5.12 | 131.79 | 161.71 | -5.98 | 84.50 | -18.39 |
| 2014 (1) | 0.44 | 8.71 | 7.41 | 10.76 | 27.17 | -11.44 | 30.74 | 7.41 | 2.21 | 0 | 172.00 | -17.87 | 103.54 | -29.11 |
| 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) | 0.79 | 0.21 | 2.11 | 6.11 | 366.41 | 38.55 | 48.67 | -60.04 | -69.52 | 0.00 | 0 | 0 | 118.23 | -0.71 | 5.74 | 44.93 | 3.91 | 12.04 |
| 24Q2 (19) | 0.79 | -0.56 | 3.39 | 1.31 | -12.08 | -69.39 | 121.79 | -60.65 | -28.67 | 0.00 | 0 | 0 | 119.07 | 8.34 | 6.97 | 43.24 | 20.85 | 10.56 |
| 24Q1 (18) | 0.80 | 1.01 | 3.28 | 1.49 | -49.83 | -62.75 | 309.47 | 7.57 | 85.64 | 0.00 | 0 | 0 | 109.90 | -1.36 | -0.05 | 35.78 | -3.48 | -11.37 |
| 23Q4 (17) | 0.79 | 1.44 | 4.53 | 2.97 | -32.65 | -31.09 | 287.68 | 80.17 | 24.49 | 0.00 | 0 | 0 | 111.41 | -0.36 | -0.59 | 37.07 | -7.56 | -18.38 |
| 23Q3 (16) | 0.78 | 1.47 | 6.47 | 4.41 | 3.04 | 21.49 | 159.67 | -6.48 | -40.3 | 0.00 | 0 | 0 | 111.81 | 0.45 | -0.74 | 40.10 | 2.53 | -12.06 |
| 23Q2 (15) | 0.77 | -0.67 | 8.37 | 4.28 | 7.0 | 40.79 | 170.74 | 2.42 | -6.01 | 0.00 | 0 | 0 | 111.31 | 1.23 | -1.11 | 39.11 | -3.12 | -14.1 |
| 23Q1 (14) | 0.77 | 2.24 | 12.37 | 4.0 | -7.19 | -1.72 | 166.70 | -27.86 | -14.88 | 0.00 | 0 | -100.0 | 109.96 | -1.88 | -4.97 | 40.37 | -11.12 | -23.19 |
| 22Q4 (13) | 0.76 | 3.33 | 20.94 | 4.31 | 18.73 | 75.92 | 231.08 | -13.6 | 19.32 | 0.00 | 0 | 0 | 112.07 | -0.51 | -8.97 | 45.42 | -0.39 | -28.38 |
| 22Q3 (12) | 0.73 | 3.28 | 22.6 | 3.63 | 19.41 | 63.51 | 267.46 | 47.23 | 24.56 | 0.00 | 0 | 0 | 112.64 | 0.07 | -11.29 | 45.60 | 0.15 | -33.82 |
| 22Q2 (11) | 0.71 | 3.0 | 33.64 | 3.04 | -25.31 | 46.86 | 181.66 | -7.24 | -30.28 | 0.00 | -100.0 | 0 | 112.56 | -2.72 | -15.27 | 45.53 | -13.38 | -38.44 |
| 22Q1 (10) | 0.69 | 10.03 | 41.92 | 4.07 | 66.12 | 69.58 | 195.84 | 1.13 | 372.02 | 1.65 | 0 | 0 | 115.71 | -6.02 | -14.12 | 52.56 | -17.12 | -36.93 |
| 21Q4 (9) | 0.62 | 4.75 | 53.73 | 2.45 | 10.36 | 10.36 | 193.66 | -9.81 | 110.29 | 0.00 | 0 | 0 | 123.12 | -3.03 | -20.58 | 63.42 | -7.95 | -34.4 |
| 21Q3 (8) | 0.60 | 12.58 | 54.97 | 2.22 | 7.25 | -52.67 | 214.72 | -17.59 | 115.09 | 0.00 | 0 | -100.0 | 126.97 | -4.42 | -43.44 | 68.90 | -6.84 | -54.04 |
| 21Q2 (7) | 0.53 | 9.38 | 29.41 | 2.07 | -13.75 | -14.11 | 260.54 | 527.96 | 45.88 | 0.00 | 0 | -100.0 | 132.84 | -1.4 | -28.67 | 73.96 | -11.24 | -37.3 |
| 21Q1 (6) | 0.48 | 19.18 | 55.23 | 2.4 | 8.11 | 242.86 | 41.49 | -54.95 | 279.6 | 0.00 | 0 | -100.0 | 134.73 | -13.09 | -38.63 | 83.33 | -13.8 | -36.13 |
| 20Q4 (5) | 0.41 | 5.59 | 46.03 | 2.22 | -52.67 | 0 | 92.09 | -7.75 | -1.68 | 0.00 | -100.0 | 0 | 155.02 | -30.94 | -36.24 | 96.67 | -35.51 | -34.93 |
| 20Q3 (4) | 0.38 | -5.99 | 0.0 | 4.69 | 94.61 | 0.0 | 99.83 | -44.1 | 0.0 | 2.63 | 171.05 | 0.0 | 224.48 | 20.55 | 0.0 | 149.90 | 27.08 | 0.0 |
| 20Q2 (3) | 0.41 | 31.21 | 0.0 | 2.41 | 244.29 | 0.0 | 178.60 | 1534.03 | 0.0 | 0.97 | -94.17 | 0.0 | 186.22 | -15.18 | 0.0 | 117.96 | -9.58 | 0.0 |
| 20Q1 (2) | 0.31 | 12.12 | 0.0 | 0.7 | 0 | 0.0 | 10.93 | -88.33 | 0.0 | 16.67 | 0 | 0.0 | 219.55 | -9.69 | 0.0 | 130.46 | -12.18 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 93.66 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 243.12 | 0.0 | 0.0 | 148.56 | 0.0 | 0.0 |
