- 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) | 0.31 | -0.06 | 0.37 | -33.93 | 10.43 | -19.71 | 55.80 | -77.59 | 1.06 | 0 | 336.83 | 7.12 | 293.68 | 9.33 |
| 2022 (9) | 0.31 | -17.15 | 0.56 | -6.67 | 12.99 | -4.84 | 249.05 | -83.26 | 0.00 | 0 | 314.45 | 35.36 | 268.62 | 42.97 |
| 2021 (8) | 0.38 | 4.52 | 0.6 | 100.0 | 13.65 | 14.42 | 1487.45 | 226.32 | 0.00 | 0 | 232.31 | -13.52 | 187.89 | -20.19 |
| 2020 (7) | 0.36 | 7.5 | 0.3 | -57.75 | 11.93 | 6.23 | 455.83 | 27.28 | 0.00 | 0 | 268.64 | -6.66 | 235.43 | -8.1 |
| 2019 (6) | 0.34 | 0.27 | 0.71 | 73.17 | 11.23 | -8.18 | 358.13 | 86.46 | 0.00 | 0 | 287.80 | -11.58 | 256.18 | -11.48 |
| 2018 (5) | 0.34 | -24.31 | 0.41 | -65.83 | 12.23 | 2.09 | 192.07 | -23.79 | 0.00 | 0 | 325.50 | 64.04 | 289.41 | 74.26 |
| 2017 (4) | 0.44 | 6.87 | 1.2 | 144.9 | 11.98 | 3.1 | 252.04 | 196.9 | 0.06 | -74.87 | 198.43 | -12.74 | 166.08 | -11.73 |
| 2016 (3) | 0.42 | 102.73 | 0.49 | -56.64 | 11.62 | 313.52 | 84.89 | 246.49 | 0.24 | -90.16 | 227.40 | -57.65 | 188.14 | -58.57 |
| 2015 (2) | 0.21 | -72.29 | 1.13 | -27.56 | 2.81 | 42.64 | 24.50 | -30.61 | 2.45 | -51.42 | 536.99 | 406.55 | 454.12 | 333.11 |
| 2014 (1) | 0.74 | 0 | 1.56 | 0 | 1.97 | 0 | 35.31 | 0 | 5.05 | 0 | 106.01 | 0 | 104.85 | 0 |
| 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) | 0.32 | -4.7 | -4.32 | 0 | -100.0 | -100.0 | 138.11 | -66.19 | -55.48 | 0.00 | -100.0 | 0 | 309.97 | 6.48 | 15.04 | 259.44 | 5.54 | 10.22 |
| 24Q2 (19) | 0.33 | -6.96 | 6.33 | 0.35 | 0.0 | -5.41 | 408.49 | 168.67 | 278.97 | 0.26 | -58.26 | 0 | 291.10 | 12.58 | 3.08 | 245.83 | 10.29 | 2.38 |
| 24Q1 (18) | 0.36 | 14.46 | 1.13 | 0.35 | -5.41 | 20.69 | 152.04 | 1002.54 | 294.6 | 0.62 | -96.43 | 0 | 258.57 | -23.23 | 8.0 | 222.90 | -24.1 | 8.62 |
| 23Q4 (17) | 0.31 | -5.74 | -0.06 | 0.37 | -11.9 | -33.93 | 13.79 | -95.55 | 112.17 | 17.50 | 0 | 0 | 336.83 | 25.01 | 7.12 | 293.68 | 24.76 | 9.33 |
| 23Q3 (16) | 0.33 | 5.92 | -7.09 | 0.42 | 13.51 | -58.0 | 310.20 | 187.78 | -4.73 | 0.00 | 0 | 0 | 269.44 | -4.59 | 3.72 | 235.39 | -1.97 | 6.54 |
| 23Q2 (15) | 0.31 | -11.51 | -21.42 | 0.37 | 27.59 | -63.0 | 107.79 | 237.96 | -80.1 | 0.00 | 0 | 0 | 282.40 | 17.95 | 28.9 | 240.12 | 17.01 | 36.08 |
| 23Q1 (14) | 0.36 | 13.12 | -15.3 | 0.29 | -48.21 | -51.67 | -78.13 | 31.06 | -132.78 | 0.00 | 0 | 0 | 239.42 | -23.86 | 15.72 | 205.22 | -23.6 | 20.46 |
| 22Q4 (13) | 0.31 | -12.36 | -17.15 | 0.56 | -44.0 | -6.67 | -113.33 | -134.81 | -118.89 | 0.00 | 0 | 0 | 314.45 | 21.04 | 35.36 | 268.62 | 21.58 | 42.97 |
| 22Q3 (12) | 0.36 | -10.42 | -5.58 | 1.0 | 0.0 | 66.67 | 325.59 | -39.88 | -99.48 | 0.00 | 0 | 0 | 259.78 | 18.58 | 11.32 | 220.95 | 25.22 | 14.38 |
| 22Q2 (11) | 0.40 | -4.62 | 18.97 | 1.0 | 66.67 | 0 | 541.58 | 127.25 | -90.33 | 0.00 | 0 | 0 | 219.08 | 5.89 | -25.19 | 176.45 | 3.57 | -27.3 |
| 22Q1 (10) | 0.42 | 10.66 | 29.6 | 0.6 | 0.0 | 2900.0 | 238.32 | -60.29 | -71.81 | 0.00 | 0 | 0 | 206.90 | -10.94 | -34.0 | 170.36 | -9.33 | -35.76 |
| 21Q4 (9) | 0.38 | -0.13 | 4.52 | 0.6 | 0.0 | 100.0 | 600.08 | -99.04 | 47.58 | 0.00 | 0 | 0 | 232.31 | -0.45 | -13.52 | 187.89 | -2.73 | -20.19 |
| 21Q3 (8) | 0.38 | 12.88 | 6.21 | 0.6 | 0 | 100.0 | 62252.00 | 1011.37 | 6037.5 | 0.00 | 0 | 0 | 233.37 | -20.31 | -12.21 | 193.17 | -20.41 | -17.89 |
| 21Q2 (7) | 0.34 | 3.89 | -8.81 | 0 | -100.0 | -100.0 | 5601.38 | 562.67 | 695.32 | 0.00 | 0 | 0 | 292.85 | -6.58 | 16.89 | 242.71 | -8.47 | 11.63 |
| 21Q1 (6) | 0.32 | -10.75 | 13.34 | 0.02 | -93.33 | -93.33 | 845.27 | 107.88 | 679.34 | 0.00 | 0 | 0 | 313.49 | 16.7 | -16.2 | 265.18 | 12.64 | -18.26 |
| 20Q4 (5) | 0.36 | 1.48 | 7.5 | 0.3 | 0.0 | -57.75 | 406.61 | -59.91 | 148.16 | 0.00 | 0 | 0 | 268.64 | 1.06 | -6.66 | 235.43 | 0.07 | -8.1 |
| 20Q3 (4) | 0.36 | -3.09 | 0.0 | 0.3 | 0.0 | 0.0 | 1014.29 | 44.02 | 0.0 | 0.00 | 0 | 0.0 | 265.83 | 6.1 | 0.0 | 235.27 | 8.21 | 0.0 |
| 20Q2 (3) | 0.37 | 29.13 | 0.0 | 0.3 | 0.0 | 0.0 | 704.29 | 549.35 | 0.0 | 0.00 | 0 | 0.0 | 250.54 | -33.03 | 0.0 | 217.42 | -32.98 | 0.0 |
| 20Q1 (2) | 0.29 | -15.35 | 0.0 | 0.3 | -57.75 | 0.0 | 108.46 | -33.81 | 0.0 | 0.00 | 0 | 0.0 | 374.09 | 29.98 | 0.0 | 324.42 | 26.64 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 163.85 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 287.80 | 0.0 | 0.0 | 256.18 | 0.0 | 0.0 |
