- 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) | 0.47 | -13.1 | 0 | 0 | 95.31 | -5.35 | 27.41 | 106.71 | 0.00 | 0 | 180.71 | 22.3 | 121.45 | 58.45 |
| 2022 (9) | 0.54 | -20.55 | 3.8 | -66.37 | 100.7 | -12.03 | 13.26 | -24.36 | 0.00 | 0 | 147.76 | 26.47 | 76.65 | 8.62 |
| 2021 (8) | 0.67 | -2.43 | 11.3 | 43.58 | 114.47 | 19.34 | 17.53 | 14.95 | 0.00 | 0 | 116.83 | 6.25 | 70.57 | 6.17 |
| 2020 (7) | 0.69 | 2.14 | 7.87 | -3.2 | 95.92 | 24.91 | 15.25 | 0 | 0.00 | 0 | 109.96 | 8.93 | 66.47 | -1.35 |
| 2019 (6) | 0.68 | 11.34 | 8.13 | -25.14 | 76.79 | 10.9 | -1.76 | 0 | 0.00 | 0 | 100.95 | -7.27 | 67.38 | -3.23 |
| 2018 (5) | 0.61 | 7.18 | 10.86 | 59.71 | 69.24 | 11.16 | -5.45 | 0 | 0.00 | 0 | 108.86 | -7.57 | 69.63 | -4.41 |
| 2017 (4) | 0.57 | 12.88 | 6.8 | 160.54 | 62.29 | 1.53 | 5.49 | -48.5 | 0.00 | 0 | 117.77 | -16.71 | 72.84 | -25.82 |
| 2016 (3) | 0.50 | -9.17 | 2.61 | -55.69 | 61.35 | -7.05 | 10.66 | 157.49 | 0.00 | 0 | 141.40 | 8.49 | 98.20 | 4.84 |
| 2015 (2) | 0.55 | 0.8 | 5.89 | -23.31 | 66.0 | 22.34 | 4.14 | 0 | 0.00 | 0 | 130.33 | 3.61 | 93.67 | 16.12 |
| 2014 (1) | 0.55 | 4.87 | 7.68 | 17.25 | 53.95 | -15.77 | -37.06 | 0 | 0.00 | 0 | 125.79 | -13.32 | 80.67 | -9.89 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.48 | 5.03 | -4.04 | 0 | 0 | -100.0 | 49.67 | 123.94 | 1.47 | 0.00 | 0 | 0 | 178.43 | -3.88 | 9.33 | 134.55 | 4.5 | 40.99 |
| 24Q1 (19) | 0.46 | -1.78 | -8.49 | 0 | 0 | -100.0 | 22.18 | 103.49 | 93.88 | 0.00 | 0 | 0 | 185.64 | 2.73 | 16.57 | 128.75 | 6.01 | 58.85 |
| 23Q4 (18) | 0.47 | -9.21 | -13.1 | 0 | 0 | -100.0 | 10.90 | -86.85 | 3.61 | 0.00 | 0 | 0 | 180.71 | 10.7 | 22.3 | 121.45 | 17.29 | 58.45 |
| 23Q3 (17) | 0.51 | 2.46 | -17.19 | 0 | -100.0 | -100.0 | 82.92 | 69.4 | 185.34 | 0.00 | 0 | 0 | 163.25 | 0.02 | 25.27 | 103.55 | 8.51 | 48.89 |
| 23Q2 (16) | 0.50 | 0.16 | -21.51 | 0.4 | -84.91 | -94.54 | 48.95 | 327.88 | 1117.66 | 0.00 | 0 | 0 | 163.21 | 2.49 | 31.11 | 95.43 | 17.74 | 74.08 |
| 23Q1 (15) | 0.50 | -6.74 | -22.77 | 2.65 | -30.26 | -65.67 | 11.44 | 8.75 | 427.19 | 0.00 | 0 | 0 | 159.25 | 7.78 | 31.19 | 81.05 | 5.74 | 27.78 |
| 22Q4 (14) | 0.54 | -13.47 | -20.55 | 3.8 | -54.87 | -66.37 | 10.52 | -63.8 | -67.52 | 0.00 | 0 | 0 | 147.76 | 13.38 | 26.47 | 76.65 | 10.21 | 8.62 |
| 22Q3 (13) | 0.62 | -2.89 | -12.82 | 8.42 | 14.87 | -43.83 | 29.06 | 622.89 | 25.69 | 0.00 | 0 | 0 | 130.32 | 4.69 | 17.53 | 69.55 | 26.87 | 13.77 |
| 22Q2 (12) | 0.64 | -1.45 | -12.46 | 7.33 | -5.05 | -51.55 | 4.02 | 85.25 | -67.08 | 0.00 | 0 | 0 | 124.48 | 2.55 | 16.45 | 54.82 | -13.57 | -5.61 |
| 22Q1 (11) | 0.65 | -4.06 | -9.99 | 7.72 | -31.68 | -27.1 | 2.17 | -93.3 | -8.82 | 0.00 | 0 | 0 | 121.39 | 3.9 | 15.27 | 63.43 | -10.12 | 18.52 |
| 21Q4 (10) | 0.67 | -5.04 | -2.43 | 11.3 | -24.62 | 43.58 | 32.39 | 40.1 | 178.5 | 0.00 | 0 | 0 | 116.83 | 5.37 | 6.25 | 70.57 | 15.44 | 6.17 |
| 21Q3 (9) | 0.71 | -2.49 | 0.65 | 14.99 | -0.93 | 70.53 | 23.12 | 89.35 | -24.72 | 0.00 | 0 | 0 | 110.88 | 3.72 | 2.24 | 61.13 | 5.25 | -7.77 |
| 21Q2 (8) | 0.73 | 1.32 | 3.47 | 15.13 | 42.87 | 57.6 | 12.21 | 413.03 | -59.42 | 0.00 | 0 | 0 | 106.90 | 1.51 | 1.57 | 58.08 | 8.52 | -8.42 |
| 21Q1 (7) | 0.72 | 3.99 | 7.12 | 10.59 | 34.56 | 25.18 | 2.38 | -79.54 | 115.81 | 0.00 | 0 | 0 | 105.31 | -4.23 | 4.39 | 53.52 | -19.48 | 2.57 |
| 20Q4 (6) | 0.69 | -2.04 | 2.14 | 7.87 | -10.47 | -3.2 | 11.63 | -62.13 | 357.87 | 0.00 | 0 | 0 | 109.96 | 1.39 | 8.93 | 66.47 | 0.29 | -0.84 |
| 20Q3 (5) | 0.71 | 0.24 | 3.39 | 8.79 | -8.44 | -16.05 | 30.71 | 2.06 | 1451.01 | 0.00 | 0 | 0 | 108.45 | 3.04 | 6.09 | 66.28 | 4.51 | -6.44 |
| 20Q2 (4) | 0.70 | 4.9 | 0.0 | 9.6 | 13.48 | 0.0 | 30.09 | 299.93 | 0.0 | 0.00 | 0 | 0.0 | 105.25 | 4.33 | 0.0 | 63.42 | 21.54 | 0.0 |
| 20Q1 (3) | 0.67 | -0.84 | 0.0 | 8.46 | 4.06 | 0.0 | -15.05 | -692.52 | 0.0 | 0.00 | 0 | 0.0 | 100.88 | -0.07 | 0.0 | 52.18 | -22.15 | 0.0 |
| 19Q4 (2) | 0.68 | -0.85 | 0.0 | 8.13 | -22.35 | 0.0 | 2.54 | 28.28 | 0.0 | 0.00 | 0 | 0.0 | 100.95 | -1.24 | 0.0 | 67.03 | -5.38 | 0.0 |
| 19Q3 (1) | 0.68 | 0.0 | 0.0 | 10.47 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 102.22 | 0.0 | 0.0 | 70.84 | 0.0 | 0.0 |
