- 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) | 0.61 | -5.86 | 18.8 | -57.9 | 511.58 | 8.46 | 24.80 | 9.44 | 0.00 | 0 | 133.57 | 2.9 | 79.58 | 10.25 |
| 2022 (9) | 0.65 | 5.32 | 44.66 | -4.84 | 471.68 | 23.35 | 22.66 | -63.37 | 0.00 | 0 | 129.81 | -6.84 | 72.18 | -6.34 |
| 2021 (8) | 0.62 | 5.81 | 46.93 | 514.27 | 382.4 | 13.25 | 61.86 | 20.4 | 0.00 | 0 | 139.34 | -13.38 | 77.07 | -27.88 |
| 2020 (7) | 0.58 | 5.22 | 7.64 | 44.42 | 337.65 | 2.64 | 51.38 | 65.16 | 0.00 | 0 | 160.86 | -4.84 | 106.87 | 0.02 |
| 2019 (6) | 0.56 | 0.29 | 5.29 | -70.98 | 328.98 | 23.58 | 31.11 | -1.8 | 0.00 | 0 | 169.05 | 5.39 | 106.85 | 4.24 |
| 2018 (5) | 0.55 | 29.7 | 18.23 | 147.35 | 266.21 | 32.38 | 31.68 | -48.02 | 0.00 | 0 | 160.40 | -20.59 | 102.50 | -27.2 |
| 2017 (4) | 0.43 | 6.21 | 7.37 | 5164.29 | 201.1 | -15.89 | 60.95 | -68.23 | 0.00 | 0 | 202.00 | -2.07 | 140.80 | 1.82 |
| 2016 (3) | 0.40 | 4.03 | 0.14 | -50.0 | 239.1 | 19.7 | 191.84 | 345.31 | 0.00 | 0 | 206.27 | -2.94 | 138.29 | -2.99 |
| 2015 (2) | 0.39 | -9.71 | 0.28 | -96.08 | 199.75 | 14.61 | 43.08 | 12.72 | 0.00 | 0 | 212.51 | 9.51 | 142.55 | 11.9 |
| 2014 (1) | 0.43 | 6.09 | 7.15 | 44.44 | 174.28 | 2.43 | 38.22 | -3.92 | 0.00 | 0 | 194.05 | -12.77 | 127.39 | -9.05 |
| 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) | 0.62 | -4.62 | -1.09 | 14.34 | 27.81 | 39.09 | 71.49 | -13.24 | -12.33 | 0.00 | 0 | 0 | 133.80 | 4.13 | 1.32 | 80.40 | 3.45 | 15.67 |
| 24Q2 (19) | 0.65 | -3.76 | 6.37 | 11.22 | -7.88 | 7.57 | 82.40 | 72.49 | 246.95 | 0.00 | 0 | 0 | 128.49 | 3.43 | -4.05 | 77.72 | 14.72 | 15.07 |
| 24Q1 (18) | 0.67 | 9.24 | 1.33 | 12.18 | -35.21 | -69.02 | 47.77 | -14.38 | 385.47 | 0.00 | 0 | -100.0 | 124.23 | -6.99 | -1.63 | 67.75 | -14.87 | 7.93 |
| 23Q4 (17) | 0.61 | -1.37 | -5.86 | 18.8 | 82.35 | -57.9 | 55.79 | -31.58 | 290.69 | 0.00 | 0 | 0 | 133.57 | 1.14 | 2.9 | 79.58 | 14.49 | 10.25 |
| 23Q3 (16) | 0.62 | 2.57 | -6.11 | 10.31 | -1.15 | -73.23 | 81.54 | 243.33 | 177.91 | 0.00 | 0 | 0 | 132.06 | -1.39 | 1.27 | 69.51 | 2.92 | -5.81 |
| 23Q2 (15) | 0.61 | -8.32 | -8.07 | 10.43 | -73.47 | -85.01 | 23.75 | 141.36 | -6.5 | 0.00 | -100.0 | 0 | 133.92 | 6.04 | 1.82 | 67.54 | 7.6 | -16.35 |
| 23Q1 (14) | 0.66 | 1.49 | 0.5 | 39.31 | -11.98 | -21.97 | 9.84 | -31.09 | -75.01 | 0.18 | 0 | 0 | 126.29 | -2.71 | -3.48 | 62.77 | -13.04 | -10.37 |
| 22Q4 (13) | 0.65 | -1.63 | 5.32 | 44.66 | 15.94 | -4.84 | 14.28 | -51.33 | -76.59 | 0.00 | 0 | 0 | 129.81 | -0.46 | -6.84 | 72.18 | -2.2 | -6.34 |
| 22Q3 (12) | 0.66 | 0.44 | 3.5 | 38.52 | -44.62 | 24.1 | 29.34 | 15.51 | -54.09 | 0.00 | 0 | 0 | 130.41 | -0.85 | -3.16 | 73.80 | -8.6 | 4.34 |
| 22Q2 (11) | 0.66 | 0.23 | 3.81 | 69.56 | 38.07 | 180.03 | 25.40 | -35.48 | -56.48 | 0.00 | 0 | 0 | 131.53 | 0.53 | -3.64 | 80.74 | 15.29 | -0.32 |
| 22Q1 (10) | 0.66 | 6.35 | 2.35 | 50.38 | 7.35 | 1390.53 | 39.37 | -35.47 | -38.54 | 0.00 | 0 | 0 | 130.84 | -6.1 | -9.55 | 70.03 | -9.13 | -22.25 |
| 21Q4 (9) | 0.62 | -3.33 | 5.81 | 46.93 | 51.19 | 514.27 | 61.01 | -4.54 | -43.66 | 0.00 | 0 | 0 | 139.34 | 3.48 | -13.38 | 77.07 | 8.96 | -27.88 |
| 21Q3 (8) | 0.64 | 0.74 | 8.75 | 31.04 | 24.96 | 79.32 | 63.91 | 9.49 | 12.72 | 0.00 | 0 | 0 | 134.66 | -1.35 | -15.25 | 70.73 | -12.68 | -33.32 |
| 21Q2 (7) | 0.64 | -1.18 | 6.81 | 24.84 | 634.91 | -4.28 | 58.37 | -8.88 | 50.63 | 0.00 | 0 | 0 | 136.50 | -5.64 | -13.13 | 81.00 | -10.07 | -21.6 |
| 21Q1 (6) | 0.64 | 9.95 | 9.22 | 3.38 | -55.76 | -84.64 | 64.06 | -40.84 | 95.36 | 0.00 | 0 | 0 | 144.66 | -10.07 | -7.98 | 90.07 | -15.72 | -7.34 |
| 20Q4 (5) | 0.58 | -0.65 | 5.22 | 7.64 | -55.86 | 44.42 | 108.29 | 90.99 | 370.42 | 0.00 | 0 | 0 | 160.86 | 1.24 | -4.84 | 106.87 | 0.74 | 0.02 |
| 20Q3 (4) | 0.59 | -1.06 | 0.0 | 17.31 | -33.29 | 0.0 | 56.70 | 46.32 | 0.0 | 0.00 | 0 | 0.0 | 158.89 | 1.11 | 0.0 | 106.08 | 2.68 | 0.0 |
| 20Q2 (3) | 0.59 | 1.05 | 0.0 | 25.95 | 17.95 | 0.0 | 38.75 | 18.18 | 0.0 | 0.00 | 0 | 0.0 | 157.14 | -0.04 | 0.0 | 103.31 | 6.29 | 0.0 |
| 20Q1 (2) | 0.59 | 5.92 | 0.0 | 22.0 | 315.88 | 0.0 | 32.79 | 42.44 | 0.0 | 0.00 | 0 | 0.0 | 157.21 | -7.0 | 0.0 | 97.20 | -9.03 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | 5.29 | 0.0 | 0.0 | 23.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 169.05 | 0.0 | 0.0 | 106.85 | 0.0 | 0.0 |
