- 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) | 0.24 | -12.49 | 0 | 0 | 22.42 | -4.6 | 23.32 | -69.05 | 0.00 | 0 | 391.05 | 10.23 | 282.61 | 10.21 |
| 2022 (9) | 0.27 | 9.48 | 0.01 | 0 | 23.5 | -0.25 | 75.35 | 90.86 | 0.00 | 0 | 354.77 | -2.48 | 256.42 | 1.63 |
| 2021 (8) | 0.25 | -27.82 | 0 | 0 | 23.56 | 17.92 | 39.48 | 283.67 | 0.00 | 0 | 363.81 | 63.49 | 252.31 | 78.65 |
| 2020 (7) | 0.34 | -5.27 | 0.67 | -16.25 | 19.98 | -3.85 | 10.29 | -25.38 | 0.00 | 0 | 222.53 | 3.21 | 141.23 | 9.76 |
| 2019 (6) | 0.36 | 27.44 | 0.8 | 7900.0 | 20.78 | 2.11 | 13.79 | 243.03 | 0.00 | 0 | 215.60 | -23.53 | 128.67 | -23.85 |
| 2018 (5) | 0.28 | -5.98 | 0.01 | 0 | 20.35 | -14.64 | 4.02 | 0 | 0.00 | 0 | 281.94 | 9.93 | 168.98 | 12.77 |
| 2017 (4) | 0.30 | -14.35 | 0 | 0 | 23.84 | 12.56 | 0.00 | 0 | 0.00 | 0 | 256.47 | 12.7 | 149.85 | 16.05 |
| 2016 (3) | 0.35 | 17.29 | 0 | 0 | 21.18 | 3.57 | 1015.78 | 1085.27 | 0.00 | 0 | 227.57 | -17.04 | 129.13 | -19.85 |
| 2015 (2) | 0.30 | 6.5 | 0.02 | -97.01 | 20.45 | 5.68 | 85.70 | 320.72 | 0.00 | 0 | 274.30 | -20.05 | 161.12 | -12.25 |
| 2014 (1) | 0.28 | -19.79 | 0.67 | -63.19 | 19.35 | -1.48 | 20.37 | 88.79 | 1.56 | 0 | 343.07 | 13.16 | 183.61 | 4.16 |
| 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) | 0.24 | -16.38 | -4.83 | 0.21 | 0 | 0 | 56.76 | -37.09 | 27.55 | 0.00 | 0 | 0 | 395.63 | 22.87 | 5.34 | 278.40 | 18.1 | 5.51 |
| 24Q2 (19) | 0.28 | 15.67 | -1.91 | 0 | 0 | 0 | 90.22 | 178.8 | 120.0 | 0.00 | 0 | 0 | 321.98 | -14.63 | 1.81 | 235.73 | -12.77 | 1.65 |
| 24Q1 (18) | 0.24 | 2.86 | 13.36 | 0 | 0 | -100.0 | 32.36 | 2211.43 | 364.28 | 0.00 | 0 | 0 | 377.17 | -3.55 | -18.48 | 270.25 | -4.37 | -17.23 |
| 23Q4 (17) | 0.24 | -4.35 | -12.49 | 0 | 0 | -100.0 | 1.40 | -96.85 | -94.42 | 0.00 | 0 | 0 | 391.05 | 4.12 | 10.23 | 282.61 | 7.11 | 10.21 |
| 23Q3 (16) | 0.25 | -13.81 | -8.0 | 0 | 0 | -100.0 | 44.50 | 8.51 | -22.05 | 0.00 | 0 | 0 | 375.59 | 18.76 | 4.14 | 263.85 | 13.78 | 4.6 |
| 23Q2 (15) | 0.29 | 33.67 | 2.86 | 0 | -100.0 | 0 | 41.01 | 488.38 | -72.11 | 0.00 | 0 | 0 | 316.25 | -31.64 | -6.54 | 231.90 | -28.98 | -0.97 |
| 23Q1 (14) | 0.22 | -20.59 | -7.23 | 0.01 | 0.0 | 0.0 | 6.97 | -72.21 | -96.84 | 0.00 | 0 | 0 | 462.65 | 30.41 | 17.53 | 326.52 | 27.34 | 19.97 |
| 22Q4 (13) | 0.27 | 0.56 | 9.48 | 0.01 | 0.0 | 0 | 25.08 | -56.07 | 401.08 | 0.00 | 0 | 0 | 354.77 | -1.64 | -2.48 | 256.42 | 1.65 | 1.63 |
| 22Q3 (12) | 0.27 | -3.64 | -40.19 | 0.01 | 0 | -99.6 | 57.09 | -61.17 | 23.65 | 0.00 | 0 | 0 | 360.67 | 6.58 | 100.63 | 252.25 | 7.73 | 114.94 |
| 22Q2 (11) | 0.28 | 20.57 | -25.93 | 0 | -100.0 | -100.0 | 147.03 | -33.39 | 141.91 | 0.00 | 0 | 0 | 338.39 | -14.04 | 68.92 | 234.16 | -13.96 | 93.52 |
| 22Q1 (10) | 0.23 | -6.29 | -33.05 | 0.01 | 0 | -98.89 | 220.74 | 2749.94 | 208.99 | 0.00 | 0 | 0 | 393.65 | 8.2 | 81.71 | 272.16 | 7.87 | 104.36 |
| 21Q4 (9) | 0.25 | -45.06 | -27.82 | 0 | -100.0 | -100.0 | -8.33 | -118.04 | -113.72 | 0.00 | 0 | 0 | 363.81 | 102.38 | 63.49 | 252.31 | 114.99 | 78.65 |
| 21Q3 (8) | 0.45 | 19.32 | 34.23 | 2.5 | 61.29 | 147.52 | 46.17 | -24.04 | 21.63 | 0.00 | 0 | 0 | 179.77 | -10.26 | -19.37 | 117.36 | -3.01 | -6.34 |
| 21Q2 (7) | 0.38 | 8.99 | 7.11 | 1.55 | 72.22 | -0.64 | 60.78 | -14.92 | 389.7 | 0.00 | 0 | 0 | 200.33 | -7.53 | -6.3 | 121.00 | -9.15 | -2.39 |
| 21Q1 (6) | 0.35 | 1.02 | 1.49 | 0.9 | 34.33 | -1.1 | 71.44 | 17.64 | 334.54 | 0.00 | 0 | 0 | 216.64 | -2.65 | -2.8 | 133.18 | -5.7 | 8.74 |
| 20Q4 (5) | 0.34 | 2.17 | -5.24 | 0.67 | -33.66 | -16.25 | 60.73 | 59.98 | 10.0 | 0.00 | 0 | 0 | 222.53 | -0.19 | 3.19 | 141.23 | 12.71 | 8.36 |
| 20Q3 (4) | 0.34 | -4.78 | 0.0 | 1.01 | -35.26 | 0.0 | 37.96 | 280.93 | 0.0 | 0.00 | 0 | 0.0 | 222.95 | 4.28 | 0.0 | 125.30 | 1.08 | 0.0 |
| 20Q2 (3) | 0.35 | 3.27 | 0.0 | 1.56 | 71.43 | 0.0 | -20.98 | 31.12 | 0.0 | 0.00 | 0 | 0.0 | 213.80 | -4.07 | 0.0 | 123.96 | 1.22 | 0.0 |
| 20Q1 (2) | 0.34 | -5.68 | 0.0 | 0.91 | 13.75 | 0.0 | -30.46 | -155.17 | 0.0 | 0.00 | 0 | 0.0 | 222.87 | 3.35 | 0.0 | 122.47 | -6.04 | 0.0 |
| 19Q4 (1) | 0.36 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 55.21 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 215.65 | 0.0 | 0.0 | 130.34 | 0.0 | 0.0 |
