- 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) | 0.34 | -1.09 | 2.12 | -45.5 | 24.05 | -4.83 | 4.01 | -66.13 | 0.00 | 0 | 397.95 | 54.88 | 141.50 | 66.53 |
| 2022 (9) | 0.35 | 14.43 | 3.89 | 67.67 | 25.27 | -15.85 | 11.84 | 5.53 | 0.00 | 0 | 256.94 | -14.73 | 84.97 | -32.14 |
| 2021 (8) | 0.30 | -10.63 | 2.32 | -26.11 | 30.03 | 25.23 | 11.22 | 59.83 | 0.00 | 0 | 301.34 | 12.62 | 125.21 | 21.32 |
| 2020 (7) | 0.34 | 13.69 | 3.14 | 18.05 | 23.98 | 11.95 | 7.02 | -13.87 | 0.00 | 0 | 267.57 | -11.56 | 103.21 | 4.97 |
| 2019 (6) | 0.30 | -2.44 | 2.66 | -29.63 | 21.42 | -9.77 | 8.15 | 9.54 | 0.00 | 0 | 302.53 | 31.23 | 98.32 | 14.41 |
| 2018 (5) | 0.31 | 154.69 | 3.78 | 447.83 | 23.74 | -9.42 | 7.44 | 44.19 | 0.00 | 0 | 230.54 | -55.15 | 85.94 | -67.19 |
| 2017 (4) | 0.12 | -50.7 | 0.69 | -74.06 | 26.21 | -9.78 | 5.16 | -25.0 | 0.00 | 0 | 514.06 | 96.78 | 261.96 | 79.77 |
| 2016 (3) | 0.24 | -33.08 | 2.66 | -47.43 | 29.05 | 8.52 | 6.88 | 0 | 0.00 | 0 | 261.24 | 74.38 | 145.72 | 62.0 |
| 2015 (2) | 0.37 | -17.08 | 5.06 | -21.31 | 26.77 | -14.91 | -10.55 | 0 | 0.00 | 0 | 149.81 | -15.47 | 89.95 | 0.01 |
| 2014 (1) | 0.44 | 19.03 | 6.43 | 59.16 | 31.46 | -8.04 | 2.03 | 0 | 0.00 | 0 | 177.23 | -32.61 | 89.94 | -38.42 |
| 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) | 0.47 | -6.62 | -0.15 | 8.51 | -19.64 | -3.19 | 4.06 | -47.88 | -22.37 | 152.67 | 296.93 | 0 | 241.69 | 9.52 | 20.72 | 117.08 | 4.21 | 9.65 |
| 24Q2 (19) | 0.50 | 43.1 | 2.92 | 10.59 | 157.04 | 14.24 | 7.79 | 48.66 | 11.93 | 38.46 | 0 | 0 | 220.69 | -10.64 | 15.39 | 112.35 | 11.38 | 3.62 |
| 24Q1 (18) | 0.35 | 2.15 | -10.67 | 4.12 | 94.34 | 10.46 | 5.24 | -50.38 | 41.24 | 0.00 | 0 | 0 | 246.97 | -37.94 | -19.28 | 100.87 | -28.71 | -26.55 |
| 23Q4 (17) | 0.34 | -26.85 | -1.09 | 2.12 | -75.88 | -45.5 | 10.56 | 101.91 | 119.54 | 0.00 | 0 | 0 | 397.95 | 98.78 | 54.88 | 141.50 | 32.52 | 66.53 |
| 23Q3 (16) | 0.47 | -3.74 | 63.15 | 8.79 | -5.18 | 324.64 | 5.23 | -24.86 | -28.06 | 0.00 | 0 | 0 | 200.20 | 4.68 | -38.52 | 106.78 | -1.52 | 3.12 |
| 23Q2 (15) | 0.49 | 24.21 | 56.63 | 9.27 | 148.53 | 377.84 | 6.96 | 87.6 | -64.22 | 0.00 | 0 | 0 | 191.25 | -37.49 | -36.14 | 108.43 | -21.05 | -19.39 |
| 23Q1 (14) | 0.39 | 13.1 | 27.45 | 3.73 | -4.11 | 35.64 | 3.71 | -22.87 | -81.21 | 0.00 | 0 | 0 | 305.96 | 19.08 | 1.6 | 137.34 | 61.63 | 13.2 |
| 22Q4 (13) | 0.35 | 20.66 | 14.43 | 3.89 | 87.92 | 67.67 | 4.81 | -33.84 | -71.32 | 0.00 | 0 | 0 | 256.94 | -21.09 | -14.73 | 84.97 | -17.94 | -32.14 |
| 22Q3 (12) | 0.29 | -7.59 | 6.3 | 2.07 | 6.7 | 5.61 | 7.27 | -62.62 | -34.45 | 0.00 | 0 | 0 | 325.61 | 8.72 | -8.2 | 103.55 | -23.02 | -29.15 |
| 22Q2 (11) | 0.31 | 1.07 | -4.73 | 1.94 | -29.45 | -17.09 | 19.45 | -1.47 | 111.41 | 0.00 | 0 | 0 | 299.50 | -0.54 | 8.96 | 134.51 | 10.87 | 17.7 |
| 22Q1 (10) | 0.31 | 1.55 | 5.75 | 2.75 | 18.53 | 7.0 | 19.74 | 17.71 | 133.06 | 0.00 | 0 | 0 | 301.13 | -0.07 | -5.07 | 121.32 | -3.11 | 2.31 |
| 21Q4 (9) | 0.30 | 12.09 | -10.63 | 2.32 | 18.37 | -26.11 | 16.77 | 51.22 | 132.27 | 0.00 | 0 | 0 | 301.34 | -15.04 | 12.62 | 125.21 | -14.33 | 21.32 |
| 21Q3 (8) | 0.27 | -17.18 | -11.97 | 1.96 | -16.24 | -26.59 | 11.09 | 20.54 | 57.75 | 0.00 | 0 | 0 | 354.69 | 29.03 | 19.23 | 146.15 | 27.89 | 32.66 |
| 21Q2 (7) | 0.33 | 12.19 | -2.93 | 2.34 | -8.95 | -5.26 | 9.20 | 8.62 | 29.58 | 0.00 | 0 | 0 | 274.88 | -13.34 | 3.6 | 114.28 | -3.63 | 21.33 |
| 21Q1 (6) | 0.29 | -14.19 | 40.43 | 2.57 | -18.15 | 205.95 | 8.47 | 17.31 | 26.61 | 0.00 | 0 | 0 | 317.20 | 18.55 | -38.73 | 118.58 | 14.89 | -41.22 |
| 20Q4 (5) | 0.34 | 10.41 | 13.69 | 3.14 | 17.6 | 18.05 | 7.22 | 2.7 | 149.83 | 0.00 | 0 | 0 | 267.57 | -10.06 | -11.56 | 103.21 | -6.32 | 4.97 |
| 20Q3 (4) | 0.31 | -8.68 | 0.0 | 2.67 | 8.1 | 0.0 | 7.03 | -0.99 | 0.0 | 0.00 | 0 | 0.0 | 297.49 | 12.12 | 0.0 | 110.17 | 16.97 | 0.0 |
| 20Q2 (3) | 0.34 | 62.31 | 0.0 | 2.47 | 194.05 | 0.0 | 7.10 | 6.13 | 0.0 | 0.00 | 0 | 0.0 | 265.33 | -48.75 | 0.0 | 94.19 | -53.31 | 0.0 |
| 20Q1 (2) | 0.21 | -30.53 | 0.0 | 0.84 | -68.42 | 0.0 | 6.69 | 131.49 | 0.0 | 0.00 | 0 | 0.0 | 517.67 | 71.11 | 0.0 | 201.72 | 105.17 | 0.0 |
| 19Q4 (1) | 0.30 | 0.0 | 0.0 | 2.66 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 302.53 | 0.0 | 0.0 | 98.32 | 0.0 | 0.0 |
