- 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) | 0.25 | -17.27 | 0.7 | -30.0 | 4.6 | -13.04 | 9.85 | -71.43 | 0.00 | 0 | 213.35 | 21.3 | 149.99 | 35.8 |
| 2022 (9) | 0.30 | -19.17 | 1.0 | -23.66 | 5.29 | -7.36 | 34.48 | 26.12 | 0.00 | 0 | 175.88 | 33.7 | 110.45 | 14.46 |
| 2021 (8) | 0.37 | -10.7 | 1.31 | -23.39 | 5.71 | 32.48 | 27.34 | 0 | 0.00 | 0 | 131.55 | 25.96 | 96.50 | 27.49 |
| 2020 (7) | 0.41 | 16.44 | 1.71 | 29.55 | 4.31 | -1.15 | -23.77 | 0 | 3.61 | 0.0 | 104.44 | -26.22 | 75.69 | -25.76 |
| 2019 (6) | 0.35 | -4.5 | 1.32 | -21.43 | 4.36 | -18.35 | -14.92 | 0 | 3.61 | 0.0 | 141.55 | -10.29 | 101.95 | -19.57 |
| 2018 (5) | 0.37 | -6.83 | 1.68 | -9.19 | 5.34 | 3.69 | -27.80 | 0 | 3.61 | 0.0 | 157.79 | 9.29 | 126.75 | 29.06 |
| 2017 (4) | 0.40 | -11.81 | 1.85 | -56.67 | 5.15 | -31.88 | -28.48 | 0 | 3.61 | 0.0 | 144.38 | 41.77 | 98.21 | 52.17 |
| 2016 (3) | 0.45 | 1.3 | 4.27 | -6.77 | 7.56 | -10.11 | -4.85 | 0 | 3.61 | 0.0 | 101.84 | 6.11 | 64.54 | -1.57 |
| 2015 (2) | 0.45 | 0.32 | 4.58 | -0.87 | 8.41 | -0.36 | 7.01 | -10.59 | 3.61 | -27.99 | 95.98 | -26.65 | 65.57 | -27.6 |
| 2014 (1) | 0.44 | -2.82 | 4.62 | -10.12 | 8.44 | -8.06 | 7.84 | 32.88 | 5.02 | 0 | 130.85 | -17.04 | 90.57 | -22.54 |
| 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) | 0.39 | 44.36 | 43.57 | 2.6 | 147.62 | 160.0 | 5.74 | 187.63 | 495.86 | 10.33 | 0 | 0 | 160.20 | -26.01 | -16.21 | 133.77 | -16.43 | 0.25 |
| 24Q2 (19) | 0.27 | 15.03 | 0.96 | 1.05 | 50.0 | 5.0 | -6.55 | -124.13 | -152.32 | 0.00 | 0 | 0 | 216.52 | -3.7 | 12.4 | 160.07 | -2.34 | 29.7 |
| 24Q1 (18) | 0.24 | -3.53 | -12.23 | 0.7 | 0.0 | -30.0 | 27.15 | 58.86 | 74.94 | 0.00 | 0 | 0 | 224.85 | 5.39 | 18.32 | 163.91 | 9.28 | 41.06 |
| 23Q4 (17) | 0.25 | -10.37 | -17.27 | 0.7 | -30.0 | -30.0 | 17.09 | 1278.62 | -47.74 | 0.00 | 0 | 0 | 213.35 | 11.59 | 21.3 | 149.99 | 12.4 | 35.8 |
| 23Q3 (16) | 0.27 | 1.52 | -2.52 | 1.0 | 0.0 | 0.0 | -1.45 | -111.58 | -106.9 | 0.00 | 0 | 0 | 191.19 | -0.75 | 8.83 | 133.44 | 8.12 | 21.52 |
| 23Q2 (15) | 0.27 | 0.0 | -11.42 | 1.0 | 0.0 | 0.0 | 12.52 | -19.33 | -48.16 | 0.00 | 0 | 0 | 192.64 | 1.37 | 19.13 | 123.42 | 6.21 | 16.25 |
| 23Q1 (14) | 0.27 | -9.07 | -12.4 | 1.0 | 0.0 | 0.0 | 15.52 | -52.54 | -74.57 | 0.00 | 0 | 0 | 190.03 | 8.05 | 22.41 | 116.20 | 5.21 | 6.74 |
| 22Q4 (13) | 0.30 | 5.61 | -19.17 | 1.0 | 0.0 | -23.66 | 32.70 | 55.71 | -42.55 | 0.00 | 0 | 0 | 175.88 | 0.12 | 33.7 | 110.45 | 0.58 | 14.46 |
| 22Q3 (12) | 0.28 | -7.76 | -25.11 | 1.0 | 0.0 | -23.66 | 21.00 | -13.04 | -55.05 | 0.00 | 0 | 0 | 175.67 | 8.63 | 48.22 | 109.81 | 3.43 | 32.11 |
| 22Q2 (11) | 0.31 | -1.1 | -19.86 | 1.0 | 0.0 | -23.66 | 24.15 | -60.42 | -16.0 | 0.00 | 0 | 0 | 161.71 | 4.17 | 49.65 | 106.17 | -2.47 | 46.74 |
| 22Q1 (10) | 0.31 | -16.11 | -19.26 | 1.0 | -23.66 | -23.66 | 61.02 | 7.2 | 333.52 | 0.00 | 0 | -100.0 | 155.24 | 18.01 | 54.41 | 108.86 | 12.81 | 59.06 |
| 21Q4 (9) | 0.37 | -2.15 | -10.7 | 1.31 | 0.0 | -23.39 | 56.92 | 21.83 | 287.05 | 0.00 | 0 | -100.0 | 131.55 | 10.99 | 25.96 | 96.50 | 16.1 | 27.49 |
| 21Q3 (8) | 0.38 | -1.29 | 9.29 | 1.31 | 0.0 | 8.26 | 46.72 | 62.5 | 242.57 | 0.00 | 0 | -100.0 | 118.52 | 9.68 | 6.53 | 83.12 | 14.89 | 8.98 |
| 21Q2 (7) | 0.38 | -0.37 | 9.35 | 1.31 | 0.0 | 7.38 | 28.75 | 210.03 | 191.88 | 0.00 | -100.0 | -100.0 | 108.06 | 7.48 | -18.57 | 72.35 | 5.71 | -22.93 |
| 21Q1 (6) | 0.38 | -7.2 | 12.1 | 1.31 | -23.39 | 3.97 | -26.13 | 14.13 | -1619.08 | 2.46 | 0.0 | 0.0 | 100.54 | -3.73 | -29.58 | 68.44 | -9.58 | -31.15 |
| 20Q4 (5) | 0.41 | 19.75 | 16.44 | 1.71 | 41.32 | 29.55 | -30.43 | 7.14 | -263.69 | 2.46 | 0.0 | 0.0 | 104.44 | -6.12 | -26.22 | 75.69 | -0.76 | -25.76 |
| 20Q3 (4) | 0.34 | -1.23 | 0.0 | 1.21 | -0.82 | 0.0 | -32.77 | -4.73 | 0.0 | 2.46 | 0.0 | 0.0 | 111.25 | -16.17 | 0.0 | 76.27 | -18.76 | 0.0 |
| 20Q2 (3) | 0.35 | 2.14 | 0.0 | 1.22 | -3.17 | 0.0 | -31.29 | -1958.55 | 0.0 | 2.46 | 0.0 | 0.0 | 132.71 | -7.05 | 0.0 | 93.88 | -5.55 | 0.0 |
| 20Q1 (2) | 0.34 | -3.61 | 0.0 | 1.26 | -4.55 | 0.0 | -1.52 | -108.18 | 0.0 | 2.46 | 0.0 | 0.0 | 142.78 | 0.87 | 0.0 | 99.40 | -2.5 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 18.59 | 0.0 | 0.0 | 2.46 | 0.0 | 0.0 | 141.55 | 0.0 | 0.0 | 101.95 | 0.0 | 0.0 |
