- 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) | 0.50 | 37.05 | 8.54 | 240.24 | 5.83 | 4.67 | -3.22 | 0 | 0.00 | 0 | 108.53 | -30.32 | 60.31 | -10.41 |
| 2022 (9) | 0.36 | 26.48 | 2.51 | 18.4 | 5.57 | -23.07 | -36.17 | 0 | 0.00 | 0 | 155.75 | -1.13 | 67.32 | -16.66 |
| 2021 (8) | 0.29 | -29.32 | 2.12 | -39.77 | 7.24 | 7.26 | 1.55 | 0 | 0.00 | 0 | 157.53 | 15.56 | 80.78 | 131.2 |
| 2020 (7) | 0.41 | 11.34 | 3.52 | -17.56 | 6.75 | -30.41 | -34.08 | 0 | 0.00 | 0 | 136.32 | 16.74 | 34.94 | -27.22 |
| 2019 (6) | 0.37 | -10.2 | 4.27 | -32.97 | 9.7 | -4.72 | -23.87 | 0 | 0.00 | 0 | 116.77 | -5.37 | 48.01 | 18.87 |
| 2018 (5) | 0.41 | 2.15 | 6.37 | 7.97 | 10.18 | -32.04 | -19.25 | 0 | 0.00 | 0 | 123.39 | -12.75 | 40.39 | -39.07 |
| 2017 (4) | 0.40 | 4.83 | 5.9 | 28.54 | 14.98 | -16.45 | -22.63 | 0 | 0.00 | 0 | 141.42 | -6.36 | 66.29 | -39.59 |
| 2016 (3) | 0.38 | 17.43 | 4.59 | 5.76 | 17.93 | 12.2 | 3.24 | 143.61 | 0.00 | 0 | 151.03 | -3.09 | 109.73 | 2.26 |
| 2015 (2) | 0.32 | 8.14 | 4.34 | -11.79 | 15.98 | 16.73 | 1.33 | -80.61 | 0.00 | 0 | 155.84 | -4.54 | 107.31 | 16.39 |
| 2014 (1) | 0.30 | 3.74 | 4.92 | 101.64 | 13.69 | 0.37 | 6.86 | -8.41 | 0.00 | 0 | 163.26 | -33.85 | 92.20 | -47.79 |
| 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) | 0.55 | 17.17 | 18.45 | 9.58 | 38.64 | 29.11 | -5.68 | -59.1 | -10.51 | 0.30 | 0.0 | 0.0 | 110.07 | 25.56 | -31.5 | 55.71 | 66.65 | -29.76 |
| 24Q2 (19) | 0.47 | -10.54 | -4.02 | 6.91 | -24.07 | 2.52 | -3.57 | -96.15 | 82.64 | 0.30 | 0.0 | 0.0 | 87.66 | -3.88 | -41.38 | 33.43 | 4.24 | -53.58 |
| 24Q1 (18) | 0.53 | 5.83 | 27.01 | 9.1 | 6.56 | 45.37 | -1.82 | 90.62 | -102.62 | 0.30 | 0.0 | 0.0 | 91.20 | -15.97 | -48.5 | 32.07 | -46.82 | -68.96 |
| 23Q4 (17) | 0.50 | 6.78 | 37.05 | 8.54 | 15.09 | 240.24 | -19.41 | -277.63 | 66.48 | 0.30 | 0.0 | 0 | 108.53 | -32.46 | -30.32 | 60.31 | -23.96 | -10.41 |
| 23Q3 (16) | 0.47 | -5.05 | 89.58 | 7.42 | 10.09 | 528.81 | -5.14 | 75.0 | 88.24 | 0.30 | 0.0 | 0 | 160.69 | 7.45 | -25.03 | 79.31 | 10.12 | -34.02 |
| 23Q2 (15) | 0.49 | 18.39 | 65.69 | 6.74 | 7.67 | 206.36 | -20.56 | -129.63 | 83.64 | 0.30 | 0.0 | 0 | 149.55 | -15.55 | -21.62 | 72.02 | -30.29 | -42.26 |
| 23Q1 (14) | 0.42 | 14.19 | 67.92 | 6.26 | 149.4 | 272.62 | 69.39 | 219.82 | -16.61 | 0.30 | 0 | 0 | 177.08 | 13.7 | -10.37 | 103.31 | 53.46 | -10.93 |
| 22Q4 (13) | 0.36 | 47.71 | 26.48 | 2.51 | 112.71 | 18.4 | -57.91 | -32.46 | -443.07 | 0.00 | 0 | 0 | 155.75 | -27.33 | -1.13 | 67.32 | -43.99 | -16.66 |
| 22Q3 (12) | 0.25 | -17.02 | -32.72 | 1.18 | -46.36 | -62.18 | -43.72 | 65.21 | -132.06 | 0.00 | 0 | 0 | 214.33 | 12.34 | 51.47 | 120.20 | -3.64 | 72.97 |
| 22Q2 (11) | 0.30 | 19.98 | -22.98 | 2.2 | 30.95 | -42.41 | -125.67 | -251.03 | -736.3 | 0.00 | 0 | 0 | 190.79 | -3.43 | 39.59 | 124.74 | 7.54 | 92.23 |
| 22Q1 (10) | 0.25 | -13.99 | -48.5 | 1.68 | -20.75 | -66.93 | 83.21 | 392.95 | 980.53 | 0.00 | 0 | 0 | 197.57 | 25.42 | 59.55 | 115.99 | 43.59 | 149.49 |
| 21Q4 (9) | 0.29 | -21.43 | -29.32 | 2.12 | -32.05 | -39.77 | 16.88 | 189.6 | 142.37 | 0.00 | 0 | 0 | 157.53 | 11.33 | 15.56 | 80.78 | 16.25 | 131.2 |
| 21Q3 (8) | 0.37 | -5.0 | -1.03 | 3.12 | -18.32 | -10.34 | -18.84 | -195.39 | 65.33 | 0.00 | 0 | 0 | 141.50 | 3.53 | -3.09 | 69.49 | 7.09 | 82.72 |
| 21Q2 (7) | 0.39 | -19.78 | 7.37 | 3.82 | -24.8 | -3.29 | 19.75 | 308.99 | 164.65 | 0.00 | 0 | 0 | 136.68 | 10.38 | 23.78 | 64.89 | 39.58 | 57.69 |
| 21Q1 (6) | 0.48 | 18.06 | 38.0 | 5.08 | 44.32 | 34.04 | -9.45 | 76.28 | 49.84 | 0.00 | 0 | 0 | 123.83 | -9.16 | 8.53 | 46.49 | 33.06 | 21.8 |
| 20Q4 (5) | 0.41 | 10.01 | 11.34 | 3.52 | 1.15 | -17.56 | -39.84 | 26.68 | -2.36 | 0.00 | 0 | 0 | 136.32 | -6.64 | 16.74 | 34.94 | -8.13 | -27.22 |
| 20Q3 (4) | 0.37 | 3.06 | 0.0 | 3.48 | -11.9 | 0.0 | -54.34 | -77.87 | 0.0 | 0.00 | 0 | 0.0 | 146.01 | 32.23 | 0.0 | 38.03 | -7.58 | 0.0 |
| 20Q2 (3) | 0.36 | 3.1 | 0.0 | 3.95 | 4.22 | 0.0 | -30.55 | -62.15 | 0.0 | 0.00 | 0 | 0.0 | 110.42 | -3.23 | 0.0 | 41.15 | 7.81 | 0.0 |
| 20Q1 (2) | 0.35 | -4.75 | 0.0 | 3.79 | -11.24 | 0.0 | -18.84 | 51.59 | 0.0 | 0.00 | 0 | 0.0 | 114.10 | -2.29 | 0.0 | 38.17 | -20.5 | 0.0 |
| 19Q4 (1) | 0.37 | 0.0 | 0.0 | 4.27 | 0.0 | 0.0 | -38.92 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 116.77 | 0.0 | 0.0 | 48.01 | 0.0 | 0.0 |
