- 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) | 0.60 | -8.87 | 0.23 | 0 | 6.27 | 34.84 | 11.10 | 0 | 0.00 | 0 | 210.88 | 14.68 | 171.15 | 8.32 |
| 2022 (9) | 0.66 | 34.29 | 0 | 0 | 4.65 | 7.39 | -71.23 | 0 | 0.00 | 0 | 183.89 | -37.61 | 158.00 | -42.13 |
| 2021 (8) | 0.49 | 6.62 | 0 | 0 | 4.33 | -14.6 | -28.95 | 0 | 0.00 | 0 | 294.72 | -10.51 | 273.02 | -10.47 |
| 2020 (7) | 0.46 | 11.3 | 0.35 | 0 | 5.07 | -5.41 | -24.55 | 0 | 0.00 | 0 | 329.35 | -6.95 | 304.96 | -7.87 |
| 2019 (6) | 0.41 | 49.31 | 0 | 0 | 5.36 | 2.29 | -28.63 | 0 | 0.00 | 0 | 353.96 | -16.77 | 331.02 | -17.49 |
| 2018 (5) | 0.28 | 10.52 | 0 | 0 | 5.24 | -12.52 | 0.00 | 0 | 0.00 | 0 | 425.30 | -11.72 | 401.17 | -9.54 |
| 2017 (4) | 0.25 | -4.03 | 0 | 0 | 5.99 | 10.72 | 0.00 | 0 | 0.00 | 0 | 481.74 | 11.38 | 443.46 | 58.83 |
| 2016 (3) | 0.26 | 12.44 | 0 | 0 | 5.41 | 11.09 | 0.00 | 0 | 0.00 | 0 | 432.52 | -16.39 | 279.20 | -43.09 |
| 2015 (2) | 0.23 | -18.74 | 0 | 0 | 4.87 | -43.17 | 0.00 | 0 | 0.00 | 0 | 517.32 | 33.33 | 490.58 | 39.42 |
| 2014 (1) | 0.28 | -3.59 | 0 | 0 | 8.57 | -27.98 | 0.00 | 0 | 0.00 | 0 | 388.01 | 12.79 | 351.87 | 11.35 |
| 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) | 0.68 | 3.35 | 13.35 | 1.02 | 36.0 | 0 | 4.49 | 167.01 | 108.16 | 1.67 | 0 | 0 | 179.31 | -3.64 | -14.63 | 135.53 | -3.73 | -13.92 |
| 24Q2 (19) | 0.65 | 4.17 | 9.54 | 0.75 | 150.0 | 0 | -6.70 | 85.77 | -128.4 | 0.00 | 0 | 0 | 186.08 | -8.53 | -10.37 | 140.78 | -8.82 | -12.98 |
| 24Q1 (18) | 0.63 | 3.24 | 1.13 | 0.3 | 30.43 | 0 | -47.07 | -133.36 | -4.25 | 0.00 | 0 | 0 | 203.44 | -1.12 | 4.85 | 154.40 | -7.31 | -2.6 |
| 23Q4 (17) | 0.61 | 1.99 | -7.38 | 0.23 | 0 | 0 | 141.08 | 356.51 | 261.01 | 0.00 | 0 | 0 | 205.74 | -2.04 | 11.88 | 166.57 | 5.79 | 5.42 |
| 23Q3 (16) | 0.60 | -0.13 | 1.05 | 0 | 0 | 0 | -55.00 | -333.15 | 19.61 | 0.00 | 0 | 0 | 210.03 | 1.17 | -3.79 | 157.45 | -2.67 | -9.26 |
| 23Q2 (15) | 0.60 | -3.83 | 11.12 | 0 | 0 | 0 | 23.59 | 152.25 | 339.01 | 0.00 | 0 | 0 | 207.61 | 7.0 | -18.93 | 161.77 | 2.05 | -29.7 |
| 23Q1 (14) | 0.62 | -5.45 | 17.31 | 0 | 0 | 0 | -45.15 | 48.47 | 61.93 | 0.00 | 0 | 0 | 194.03 | 5.51 | -28.06 | 158.52 | 0.33 | -35.08 |
| 22Q4 (13) | 0.66 | 11.28 | 34.29 | 0 | 0 | 0 | -87.62 | -28.06 | -194.22 | 0.00 | 0 | 0 | 183.89 | -15.77 | -37.61 | 158.00 | -8.94 | -42.13 |
| 22Q3 (12) | 0.59 | 9.82 | 31.45 | 0 | 0 | 0 | -68.42 | -593.21 | -225.65 | 0.00 | 0 | 0 | 218.31 | -14.75 | -29.53 | 173.51 | -24.6 | -39.32 |
| 22Q2 (11) | 0.54 | 1.53 | 26.9 | 0 | 0 | 0 | -9.87 | 91.68 | 58.55 | 0.00 | 0 | 0 | 256.08 | -5.06 | -21.1 | 230.12 | -5.76 | -22.37 |
| 22Q1 (10) | 0.53 | 8.23 | 15.15 | 0 | 0 | -100.0 | -118.60 | -298.25 | -195.39 | 0.00 | 0 | 0 | 269.72 | -8.48 | -13.7 | 244.19 | -10.56 | -15.97 |
| 21Q4 (9) | 0.49 | 8.92 | 6.62 | 0 | 0 | -100.0 | -29.78 | -41.74 | -930.45 | 0.00 | 0 | 0 | 294.72 | -4.87 | -10.51 | 273.02 | -4.52 | -10.47 |
| 21Q3 (8) | 0.45 | 6.02 | 0.27 | 0 | 0 | -100.0 | -21.01 | 11.76 | -24.03 | 0.00 | 0 | 0 | 309.81 | -4.55 | -1.18 | 285.94 | -3.54 | -1.06 |
| 21Q2 (7) | 0.42 | -7.87 | -4.85 | 0 | -100.0 | -100.0 | -23.81 | 40.7 | 20.63 | 0.00 | 0 | 0 | 324.58 | 3.85 | 0.15 | 296.43 | 2.01 | -0.91 |
| 21Q1 (6) | 0.46 | 0.22 | 10.82 | 0.34 | -2.86 | 0 | -40.15 | -1289.27 | 12.74 | 0.00 | 0 | 0 | 312.54 | -5.1 | -5.56 | 290.60 | -4.71 | -3.63 |
| 20Q4 (5) | 0.46 | 2.43 | 11.3 | 0.35 | 0.0 | 0 | -2.89 | 82.94 | -124.06 | 0.00 | 0 | 0 | 329.35 | 5.05 | -6.95 | 304.96 | 5.53 | -7.87 |
| 20Q3 (4) | 0.45 | 0.61 | 0.0 | 0.35 | -2.78 | 0.0 | -16.94 | 43.53 | 0.0 | 0.00 | 0 | 0.0 | 313.52 | -3.26 | 0.0 | 288.99 | -3.4 | 0.0 |
| 20Q2 (3) | 0.45 | 7.3 | 0.0 | 0.36 | 0 | 0.0 | -30.00 | 34.8 | 0.0 | 0.00 | 0 | 0.0 | 324.08 | -2.07 | 0.0 | 299.15 | -0.79 | 0.0 |
| 20Q1 (2) | 0.42 | 0.65 | 0.0 | 0 | 0 | 0.0 | -46.01 | -483.1 | 0.0 | 0.00 | 0 | 0.0 | 330.93 | -6.51 | 0.0 | 301.54 | -8.91 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 353.96 | 0.0 | 0.0 | 331.02 | 0.0 | 0.0 |
