- 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) | 0.54 | 9.72 | 0.8 | 128.57 | 19.09 | 40.89 | 72.47 | -40.21 | 0.00 | 0 | 135.54 | -9.71 | 76.37 | -8.19 |
| 2022 (9) | 0.49 | -12.72 | 0.35 | -75.0 | 13.55 | -4.64 | 121.21 | 118.04 | 0.00 | 0 | 150.11 | 14.59 | 83.18 | 20.66 |
| 2021 (8) | 0.56 | 4.97 | 1.4 | 40.0 | 14.21 | 6.68 | 55.59 | -82.0 | 0.00 | 0 | 131.00 | -2.22 | 68.94 | -3.31 |
| 2020 (7) | 0.53 | 2.85 | 1.0 | 0 | 13.32 | 15.42 | 308.91 | 29.11 | 0.00 | 0 | 133.97 | 1.28 | 71.30 | -4.39 |
| 2019 (6) | 0.52 | -4.17 | 0 | 0 | 11.54 | -4.07 | 239.26 | 667.35 | 0.00 | 0 | 132.28 | 4.73 | 74.57 | 9.08 |
| 2018 (5) | 0.54 | -7.63 | 0.88 | -12.0 | 12.03 | -16.4 | 31.18 | -3.41 | 0.00 | 0 | 126.31 | -2.82 | 68.36 | -34.13 |
| 2017 (4) | 0.59 | -3.52 | 1.0 | 0 | 14.39 | -12.52 | 32.28 | -10.88 | 0.00 | 0 | 129.97 | -18.05 | 103.78 | 32.05 |
| 2016 (3) | 0.61 | 6.32 | 0 | 0 | 16.45 | 32.13 | 36.22 | -78.2 | 0.00 | 0 | 158.60 | 9.45 | 78.59 | 18.47 |
| 2015 (2) | 0.57 | 15.63 | 0.55 | 83.33 | 12.45 | 10.77 | 166.17 | -96.14 | 0.00 | 0 | 144.91 | -12.07 | 66.34 | -26.35 |
| 2014 (1) | 0.50 | 30.7 | 0.3 | 0 | 11.24 | 10.63 | 4309.37 | 0 | 0.00 | 0 | 164.81 | -20.85 | 90.07 | -26.93 |
| 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) | 0.43 | -13.21 | -26.06 | 0 | 0 | -100.0 | 2465.27 | 532.5 | 3085.51 | 0.00 | 0 | 0 | 163.68 | 14.77 | 28.72 | 91.43 | -0.48 | 43.02 |
| 24Q2 (19) | 0.49 | 4.07 | -15.24 | 0 | 0 | -100.0 | -570.00 | -353.81 | -818.52 | 0.00 | 0 | 0 | 142.62 | -7.21 | 16.92 | 91.87 | -10.59 | 62.52 |
| 24Q1 (18) | 0.47 | -12.33 | -2.02 | 0 | -100.0 | -100.0 | 224.58 | 250.91 | 201.65 | 0.00 | 0 | 0 | 153.71 | 13.41 | 0.07 | 102.75 | 34.54 | 36.04 |
| 23Q4 (17) | 0.54 | -6.62 | 9.72 | 0.8 | -52.94 | 128.57 | 64.00 | -17.3 | -64.59 | 0.00 | 0 | 0 | 135.54 | 6.59 | -9.71 | 76.37 | 19.46 | -8.19 |
| 23Q3 (16) | 0.58 | -0.52 | 14.3 | 1.7 | 30.77 | 78.95 | 77.39 | -2.45 | -69.05 | 0.00 | 0 | 0 | 127.16 | 4.25 | -11.74 | 63.93 | 13.09 | -11.15 |
| 23Q2 (15) | 0.58 | 20.32 | 10.21 | 1.3 | 160.0 | 271.43 | 79.33 | 6.55 | -37.63 | 0.00 | 0 | 0 | 121.98 | -20.59 | -10.08 | 56.53 | -25.16 | -15.77 |
| 23Q1 (14) | 0.48 | -1.84 | -10.6 | 0.5 | 42.86 | -60.0 | 74.45 | -58.81 | 183.08 | 0.00 | 0 | 0 | 153.60 | 2.32 | 12.9 | 75.53 | -9.2 | -5.29 |
| 22Q4 (13) | 0.49 | -2.72 | -12.72 | 0.35 | -63.16 | -75.0 | 180.75 | -27.71 | 172.62 | 0.00 | 0 | 0 | 150.11 | 4.19 | 14.59 | 83.18 | 15.61 | 20.66 |
| 22Q3 (12) | 0.50 | -4.08 | -10.96 | 0.95 | 171.43 | -32.14 | 250.03 | 96.56 | 379.72 | 0.00 | 0 | 0 | 144.07 | 6.21 | 10.15 | 71.95 | 7.21 | 2.23 |
| 22Q2 (11) | 0.53 | -2.4 | -8.07 | 0.35 | -72.0 | -36.36 | 127.20 | 383.65 | 90.53 | 0.00 | 0 | 0 | 135.65 | -0.29 | 6.43 | 67.11 | -15.85 | 3.37 |
| 22Q1 (10) | 0.54 | -4.17 | 6.45 | 1.25 | -10.71 | 150.0 | 26.30 | -60.33 | -1.72 | 0.00 | 0 | 0 | 136.05 | 3.85 | -3.12 | 79.75 | 15.68 | 3.4 |
| 21Q4 (9) | 0.56 | -0.76 | 4.97 | 1.4 | 0.0 | 40.0 | 66.30 | 27.21 | -62.95 | 0.00 | 0 | 0 | 131.00 | 0.15 | -2.22 | 68.94 | -2.05 | -3.31 |
| 21Q3 (8) | 0.57 | -0.96 | 16.84 | 1.4 | 154.55 | 250.0 | 52.12 | -21.93 | -95.89 | 0.00 | 0 | 0 | 130.80 | 2.63 | -6.42 | 70.38 | 8.41 | 7.94 |
| 21Q2 (7) | 0.57 | 13.02 | 4.65 | 0.55 | 10.0 | 175.0 | 66.76 | 149.48 | -93.32 | 0.00 | 0 | 0 | 127.45 | -9.24 | 0.26 | 64.92 | -15.83 | -8.47 |
| 21Q1 (6) | 0.51 | -5.5 | 3.89 | 0.5 | -50.0 | 0 | 26.76 | -85.05 | -97.56 | 0.00 | 0 | 0 | 140.43 | 4.82 | 1.45 | 77.13 | 8.18 | 2.34 |
| 20Q4 (5) | 0.53 | 10.45 | 2.85 | 1.0 | 150.0 | 0 | 178.96 | -85.89 | -61.86 | 0.00 | 0 | 0 | 133.97 | -4.15 | 1.28 | 71.30 | 9.36 | -4.39 |
| 20Q3 (4) | 0.48 | -11.29 | 0.0 | 0.4 | 100.0 | 0.0 | 1268.00 | 26.89 | 0.0 | 0.00 | 0 | 0.0 | 139.77 | 9.95 | 0.0 | 65.20 | -8.08 | 0.0 |
| 20Q2 (3) | 0.55 | 12.19 | 0.0 | 0.2 | 0 | 0.0 | 999.29 | -8.81 | 0.0 | 0.00 | 0 | 0.0 | 127.12 | -8.16 | 0.0 | 70.93 | -5.89 | 0.0 |
| 20Q1 (2) | 0.49 | -6.44 | 0.0 | 0 | 0 | 0.0 | 1095.80 | 133.52 | 0.0 | 0.00 | 0 | 0.0 | 138.42 | 4.64 | 0.0 | 75.37 | 1.07 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 469.25 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 132.28 | 0.0 | 0.0 | 74.57 | 0.0 | 0.0 |
