- 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) | 0.40 | -6.47 | 0.85 | -15.0 | 7.98 | -3.86 | 13.91 | -45.73 | 0.00 | 0 | 199.80 | -0.48 | 131.60 | 7.17 |
| 2022 (9) | 0.42 | 6.19 | 1.0 | 25.0 | 8.3 | -3.15 | 25.63 | -71.93 | 0.00 | 0 | 200.76 | -6.23 | 122.80 | -1.36 |
| 2021 (8) | 0.40 | 14.11 | 0.8 | 14.29 | 8.57 | 46.75 | 91.31 | 94.11 | 0.00 | 0 | 214.09 | -11.93 | 124.49 | -20.88 |
| 2020 (7) | 0.35 | 15.92 | 0.7 | 16.67 | 5.84 | 7.55 | 47.04 | 28.0 | 0.00 | 0 | 243.10 | -11.42 | 157.34 | -17.64 |
| 2019 (6) | 0.30 | 19.08 | 0.6 | 185.71 | 5.43 | 2.45 | 36.75 | -84.92 | 0.00 | 0 | 274.43 | -17.52 | 191.04 | -25.2 |
| 2018 (5) | 0.25 | 8.95 | 0.21 | -4.55 | 5.3 | 6.64 | 243.76 | 71.57 | 0.00 | 0 | 332.71 | -9.98 | 255.41 | -8.65 |
| 2017 (4) | 0.23 | -2.76 | 0.22 | 0.0 | 4.97 | -7.79 | 142.08 | 9.13 | 0.07 | 43.33 | 369.59 | 3.35 | 279.61 | -2.08 |
| 2016 (3) | 0.24 | -5.38 | 0.22 | -56.0 | 5.39 | -7.55 | 130.19 | 1419.14 | 0.05 | 0 | 357.61 | 5.01 | 285.55 | 15.85 |
| 2015 (2) | 0.25 | -9.23 | 0.5 | -16.67 | 5.83 | -9.19 | 8.57 | 0 | 0.00 | 0 | 340.56 | 13.08 | 246.48 | 6.59 |
| 2014 (1) | 0.28 | -19.03 | 0.6 | -14.29 | 6.42 | -33.95 | -25.24 | 0 | 0.00 | 0 | 301.17 | 28.15 | 231.24 | 30.62 |
| 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) | 0.37 | -16.07 | -5.04 | 1.0 | 0.0 | 11.11 | 30.02 | -8.31 | 80.63 | 0.00 | 0 | 0 | 213.16 | 18.49 | 4.14 | 147.65 | 16.65 | 7.02 |
| 24Q2 (19) | 0.44 | 18.76 | -6.48 | 1.0 | 17.65 | 0.0 | 32.74 | 214.51 | 88.81 | 0.00 | 0 | 0 | 179.90 | -14.85 | 4.81 | 126.57 | -13.34 | 4.79 |
| 24Q1 (18) | 0.37 | -6.46 | -5.89 | 0.85 | 0.0 | -15.0 | 10.41 | -23.51 | 24.82 | 0.00 | 0 | 0 | 211.27 | 5.74 | -2.1 | 146.05 | 10.98 | 7.55 |
| 23Q4 (17) | 0.40 | 1.85 | -6.47 | 0.85 | -5.56 | -15.0 | 13.61 | -18.11 | -4.36 | 0.00 | 0 | 0 | 199.80 | -2.38 | -0.48 | 131.60 | -4.61 | 7.17 |
| 23Q3 (16) | 0.39 | -17.34 | -6.74 | 0.9 | -10.0 | -10.0 | 16.62 | -4.15 | -39.59 | 0.00 | 0 | 0 | 204.68 | 19.24 | 0.15 | 137.96 | 14.21 | 12.51 |
| 23Q2 (15) | 0.47 | 19.51 | -2.37 | 1.0 | 0.0 | 11.11 | 17.34 | 107.91 | -43.54 | 0.00 | 0 | 0 | 171.65 | -20.46 | -4.37 | 120.79 | -11.05 | 15.71 |
| 23Q1 (14) | 0.39 | -7.04 | 11.81 | 1.0 | 0.0 | 25.0 | 8.34 | -41.39 | -80.78 | 0.00 | 0 | 0 | 215.81 | 7.5 | -11.07 | 135.80 | 10.59 | -0.04 |
| 22Q4 (13) | 0.42 | 1.56 | 6.19 | 1.0 | 0.0 | 25.0 | 14.23 | -48.27 | -74.44 | 0.00 | 0 | 0 | 200.76 | -1.77 | -6.23 | 122.80 | 0.15 | -1.36 |
| 22Q3 (12) | 0.42 | -13.47 | 0.53 | 1.0 | 11.11 | 25.0 | 27.51 | -10.42 | -80.03 | 0.00 | 0 | 0 | 204.37 | 13.86 | 0.07 | 122.62 | 17.46 | -0.49 |
| 22Q2 (11) | 0.48 | 36.86 | 30.53 | 0.9 | 12.5 | 28.57 | 30.71 | -29.24 | -70.65 | 0.00 | 0 | 0 | 179.49 | -26.04 | -18.96 | 104.39 | -23.16 | -22.4 |
| 22Q1 (10) | 0.35 | -11.71 | -3.0 | 0.8 | 0.0 | 14.29 | 43.40 | -22.04 | -42.62 | 0.00 | 0 | 0 | 242.68 | 13.35 | 7.61 | 135.86 | 9.13 | -2.73 |
| 21Q4 (9) | 0.40 | -3.86 | 14.11 | 0.8 | 0.0 | 14.29 | 55.67 | -59.59 | 94.99 | 0.00 | 0 | 0 | 214.09 | 4.83 | -11.93 | 124.49 | 1.03 | -20.88 |
| 21Q3 (8) | 0.41 | 12.35 | 19.88 | 0.8 | 14.29 | -20.0 | 137.77 | 31.65 | 87.39 | 0.00 | 0 | 0 | 204.22 | -7.79 | -16.63 | 123.22 | -8.4 | -24.16 |
| 21Q2 (7) | 0.37 | 1.71 | 0.27 | 0.7 | 0.0 | 0.0 | 104.65 | 38.35 | 37.81 | 0.00 | 0 | 0 | 221.48 | -1.79 | -1.36 | 134.52 | -3.69 | -10.01 |
| 21Q1 (6) | 0.36 | 3.86 | 16.98 | 0.7 | 0.0 | -30.0 | 75.64 | 164.94 | 849.06 | 0.00 | 0 | 0 | 225.52 | -7.23 | -16.44 | 139.68 | -11.22 | -22.68 |
| 20Q4 (5) | 0.35 | 1.01 | 15.92 | 0.7 | -30.0 | 16.67 | 28.55 | -61.17 | -29.45 | 0.00 | 0 | 0 | 243.10 | -0.76 | -11.42 | 157.34 | -3.16 | -17.64 |
| 20Q3 (4) | 0.35 | -6.03 | 0.0 | 1.0 | 42.86 | 0.0 | 73.52 | -3.19 | 0.0 | 0.00 | 0 | 0.0 | 244.96 | 9.1 | 0.0 | 162.47 | 8.69 | 0.0 |
| 20Q2 (3) | 0.37 | 18.66 | 0.0 | 0.7 | -30.0 | 0.0 | 75.94 | 852.82 | 0.0 | 0.00 | 0 | 0.0 | 224.53 | -16.81 | 0.0 | 149.48 | -17.26 | 0.0 |
| 20Q1 (2) | 0.31 | 2.92 | 0.0 | 1.0 | 66.67 | 0.0 | 7.97 | -80.31 | 0.0 | 0.00 | 0 | 0.0 | 269.89 | -1.65 | 0.0 | 180.66 | -5.43 | 0.0 |
| 19Q4 (1) | 0.30 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 40.47 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 274.43 | 0.0 | 0.0 | 191.04 | 0.0 | 0.0 |
