- 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) | 0.64 | 3.39 | 3.0 | 0 | 11.4 | 11.98 | 25.09 | 2.41 | 0.00 | 0 | 139.48 | -4.34 | 133.30 | -5.24 |
| 2022 (9) | 0.62 | 4.08 | 0 | 0 | 10.18 | 7.61 | 24.50 | 51.89 | 0.00 | 0 | 145.81 | -3.9 | 140.67 | -3.8 |
| 2021 (8) | 0.59 | 8.4 | 0 | 0 | 9.46 | -24.38 | 16.13 | 52.75 | 0.00 | 0 | 151.72 | -9.9 | 146.22 | -5.94 |
| 2020 (7) | 0.55 | -17.33 | 1.15 | -84.67 | 12.51 | 12.5 | 10.56 | 59.52 | 0.00 | 0 | 168.40 | 24.45 | 155.45 | 20.41 |
| 2019 (6) | 0.66 | -10.68 | 7.5 | -31.82 | 11.12 | -14.59 | 6.62 | 69.74 | 0.00 | 0 | 135.32 | 7.22 | 129.10 | 6.76 |
| 2018 (5) | 0.74 | -7.33 | 11.0 | -4.35 | 13.02 | 8.14 | 3.90 | 358.82 | 0.00 | 0 | 126.21 | 6.5 | 120.92 | 7.07 |
| 2017 (4) | 0.80 | -4.73 | 11.5 | 28.49 | 12.04 | -7.74 | 0.85 | -64.44 | 0.00 | 0 | 118.51 | 3.74 | 112.94 | 10.82 |
| 2016 (3) | 0.84 | 2.2 | 8.95 | 1.36 | 13.05 | -2.68 | 2.39 | -20.86 | 0.00 | 0 | 114.24 | -2.33 | 101.91 | -5.3 |
| 2015 (2) | 0.82 | 0.35 | 8.83 | -29.59 | 13.41 | -1.4 | 3.02 | -1.95 | 0.00 | 0 | 116.96 | -0.86 | 107.61 | 4.02 |
| 2014 (1) | 0.82 | 0.95 | 12.54 | 79.14 | 13.6 | -5.95 | 3.08 | -21.23 | 0.00 | 0 | 117.97 | 0.31 | 103.45 | -2.27 |
| 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) | 0.79 | 25.29 | 28.46 | 0 | -100.0 | -100.0 | 23.58 | -17.61 | 18.79 | 0.00 | 0 | 0 | 120.56 | -16.73 | -15.83 | 115.10 | -16.47 | -16.58 |
| 24Q2 (19) | 0.63 | -4.44 | 3.54 | 2.0 | 0 | 0 | 28.62 | -20.28 | -4.22 | 0.00 | 0 | 0 | 144.79 | 5.28 | -1.87 | 137.79 | 4.86 | -3.14 |
| 24Q1 (18) | 0.66 | 2.73 | 5.62 | 0 | -100.0 | 0 | 35.90 | 58.01 | 12.54 | 0.00 | 0 | 0 | 137.53 | -1.4 | -5.13 | 131.40 | -1.43 | -4.98 |
| 23Q4 (17) | 0.64 | 4.44 | 3.39 | 3.0 | 50.0 | 0 | 22.72 | 14.46 | -6.73 | 0.00 | 0 | 0 | 139.48 | -2.62 | -4.34 | 133.30 | -3.39 | -5.24 |
| 23Q3 (16) | 0.61 | 0.99 | -2.37 | 2.0 | 0 | 0 | 19.85 | -33.57 | -23.57 | 0.00 | 0 | 0 | 143.23 | -2.93 | -2.15 | 137.98 | -3.01 | -2.13 |
| 23Q2 (15) | 0.61 | -2.52 | -1.32 | 0 | 0 | 0 | 29.88 | -6.33 | -8.2 | 0.00 | 0 | 0 | 147.55 | 1.79 | -0.51 | 142.26 | 2.88 | -0.53 |
| 23Q1 (14) | 0.62 | 0.57 | 3.16 | 0 | 0 | 0 | 31.90 | 30.95 | 92.4 | 0.00 | 0 | 0 | 144.96 | -0.58 | -4.15 | 138.28 | -1.7 | -4.66 |
| 22Q4 (13) | 0.62 | -1.39 | 4.08 | 0 | 0 | 0 | 24.36 | -6.2 | -18.09 | 0.00 | 0 | 0 | 145.81 | -0.38 | -3.9 | 140.67 | -0.23 | -3.8 |
| 22Q3 (12) | 0.63 | 2.08 | 8.56 | 0 | 0 | -100.0 | 25.97 | -20.22 | 107.76 | 0.00 | 0 | 0 | 146.37 | -1.31 | -7.65 | 140.99 | -1.42 | -5.34 |
| 22Q2 (11) | 0.62 | 1.9 | 7.4 | 0 | 0 | -100.0 | 32.55 | 96.32 | 190.88 | 0.00 | 0 | 0 | 148.31 | -1.94 | -8.23 | 143.02 | -1.39 | -4.96 |
| 22Q1 (10) | 0.60 | 1.46 | 5.32 | 0 | 0 | -100.0 | 16.58 | -44.25 | 43.43 | 0.00 | 0 | 0 | 151.24 | -0.32 | -7.42 | 145.04 | -0.81 | -6.63 |
| 21Q4 (9) | 0.59 | 2.85 | 8.4 | 0 | -100.0 | -100.0 | 29.74 | 137.92 | 283.25 | 0.00 | 0 | 0 | 151.72 | -4.27 | -9.9 | 146.22 | -1.83 | -5.94 |
| 21Q3 (8) | 0.58 | 1.0 | 12.99 | 0.4 | 33.33 | 0 | 12.50 | 11.71 | 64.26 | 0.00 | 0 | 0 | 158.49 | -1.93 | -13.19 | 148.95 | -1.02 | -14.56 |
| 21Q2 (7) | 0.57 | -0.07 | 11.59 | 0.3 | -40.0 | -57.14 | 11.19 | -3.2 | -38.79 | 0.00 | 0 | 0 | 161.61 | -1.07 | -11.87 | 150.48 | -3.13 | -12.89 |
| 21Q1 (6) | 0.57 | 4.43 | -18.49 | 0.5 | -56.52 | -93.06 | 11.56 | 48.97 | 36.48 | 0.00 | 0 | 0 | 163.36 | -2.99 | 22.05 | 155.34 | -0.07 | 20.96 |
| 20Q4 (5) | 0.55 | 7.21 | -17.33 | 1.15 | 0 | -84.67 | 7.76 | 1.97 | 11.17 | 0.00 | 0 | 0 | 168.40 | -7.77 | 24.45 | 155.45 | -10.84 | 20.41 |
| 20Q3 (4) | 0.51 | -0.25 | 0.0 | 0 | -100.0 | 0.0 | 7.61 | -58.37 | 0.0 | 0.00 | 0 | 0.0 | 182.58 | -0.44 | 0.0 | 174.34 | 0.93 | 0.0 |
| 20Q2 (3) | 0.51 | -27.01 | 0.0 | 0.7 | -90.28 | 0.0 | 18.28 | 115.82 | 0.0 | 0.00 | 0 | 0.0 | 183.38 | 37.0 | 0.0 | 172.74 | 34.51 | 0.0 |
| 20Q1 (2) | 0.70 | 5.9 | 0.0 | 7.2 | -4.0 | 0.0 | 8.47 | 21.35 | 0.0 | 0.00 | 0 | 0.0 | 133.85 | -1.09 | 0.0 | 128.42 | -0.53 | 0.0 |
| 19Q4 (1) | 0.66 | 0.0 | 0.0 | 7.5 | 0.0 | 0.0 | 6.98 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 135.32 | 0.0 | 0.0 | 129.10 | 0.0 | 0.0 |
