- 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) | 0.36 | -6.2 | 2.1 | 0.0 | 26.1 | 2.35 | 39.79 | -6.71 | 0.00 | 0 | 330.85 | 15.42 | 221.20 | 45.86 |
| 2022 (9) | 0.39 | -16.11 | 2.1 | -57.32 | 25.5 | 6.29 | 42.65 | -22.26 | 0.00 | 0 | 286.66 | 61.96 | 151.65 | 40.83 |
| 2021 (8) | 0.46 | 9.88 | 4.92 | 37.82 | 23.99 | -0.04 | 54.86 | 15.18 | 0.00 | 0 | 176.99 | -9.59 | 107.68 | -14.19 |
| 2020 (7) | 0.42 | -22.2 | 3.57 | -41.09 | 24.0 | 2.04 | 47.63 | 16.68 | 0.00 | 0 | 195.76 | 43.56 | 125.49 | 64.23 |
| 2019 (6) | 0.54 | -0.76 | 6.06 | 0.0 | 23.52 | 28.17 | 40.82 | -11.74 | 0.00 | 0 | 136.36 | 7.27 | 76.41 | 46.27 |
| 2018 (5) | 0.54 | -11.35 | 6.06 | 23.17 | 18.35 | 15.77 | 46.25 | 78.36 | 0.00 | 0 | 127.12 | 16.46 | 52.24 | 4.04 |
| 2017 (4) | 0.61 | 2.95 | 4.92 | -2.77 | 15.85 | 7.38 | 25.93 | -67.07 | 0.00 | 0 | 109.15 | -4.58 | 50.21 | -23.98 |
| 2016 (3) | 0.59 | 10.01 | 5.06 | 31.43 | 14.76 | 9.01 | 78.74 | 36.09 | 0.00 | 0 | 114.39 | -8.19 | 66.05 | -4.7 |
| 2015 (2) | 0.54 | 0 | 3.85 | 0 | 13.54 | 0 | 57.86 | 0 | 0.00 | 0 | 124.60 | 0 | 69.31 | 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) | 0.34 | -14.29 | -6.82 | 4.65 | -7.92 | 121.43 | 24.60 | -52.84 | -44.92 | 0.00 | 0 | 0 | 256.58 | 22.59 | -18.57 | 170.04 | 16.66 | -17.05 |
| 24Q2 (19) | 0.40 | 14.97 | -2.88 | 5.05 | 140.48 | 140.48 | 52.16 | 5.27 | 4.3 | 0.00 | 0 | 0 | 209.30 | -40.81 | -19.73 | 145.76 | -39.39 | -11.76 |
| 24Q1 (18) | 0.35 | -3.35 | -3.24 | 2.1 | 0.0 | 0.0 | 49.55 | 92.88 | 27.02 | 0.00 | 0 | 0 | 353.59 | 6.87 | 8.89 | 240.48 | 8.72 | 32.58 |
| 23Q4 (17) | 0.36 | -2.17 | -6.2 | 2.1 | 0.0 | 0.0 | 25.69 | -42.48 | 13.32 | 0.00 | 0 | 0 | 330.85 | 5.0 | 15.42 | 221.20 | 7.91 | 45.86 |
| 23Q3 (16) | 0.37 | -10.67 | -7.95 | 2.1 | 0.0 | 0.0 | 44.66 | -10.7 | -12.14 | 0.00 | 0 | 0 | 315.09 | 20.84 | 17.67 | 204.98 | 24.09 | 38.82 |
| 23Q2 (15) | 0.41 | 14.54 | -5.92 | 2.1 | 0.0 | 10.53 | 50.01 | 28.2 | 10.15 | 0.00 | 0 | 0 | 260.75 | -19.7 | 13.86 | 165.18 | -8.94 | 19.25 |
| 23Q1 (14) | 0.36 | -6.31 | -15.89 | 2.1 | 0.0 | -70.51 | 39.01 | 72.08 | -29.3 | 0.00 | 0 | 0 | 324.71 | 13.27 | 76.65 | 181.39 | 19.61 | 60.1 |
| 22Q4 (13) | 0.39 | -3.99 | -16.11 | 2.1 | 0.0 | -57.32 | 22.67 | -55.4 | -49.64 | 0.00 | 0 | 0 | 286.66 | 7.05 | 61.96 | 151.65 | 2.7 | 40.83 |
| 22Q3 (12) | 0.40 | -8.69 | -7.87 | 2.1 | 10.53 | -49.64 | 50.83 | 11.96 | -21.19 | 0.00 | 0 | 0 | 267.77 | 16.93 | 39.27 | 147.66 | 6.6 | 25.1 |
| 22Q2 (11) | 0.44 | 2.4 | 10.84 | 1.9 | -73.31 | -46.78 | 45.40 | -17.72 | -26.53 | 0.00 | 0 | 0 | 229.01 | 24.58 | 4.81 | 138.52 | 22.26 | 0.15 |
| 22Q1 (10) | 0.43 | -6.55 | 6.08 | 7.12 | 44.72 | 99.44 | 55.18 | 22.57 | 12.52 | 0.00 | 0 | 0 | 183.82 | 3.86 | -11.81 | 113.30 | 5.22 | -12.97 |
| 21Q4 (9) | 0.46 | 5.44 | 9.88 | 4.92 | 17.99 | 37.82 | 45.02 | -30.2 | 43.19 | 0.00 | 0 | 0 | 176.99 | -7.94 | -9.59 | 107.68 | -8.77 | -14.19 |
| 21Q3 (8) | 0.44 | 9.86 | 4.89 | 4.17 | 16.81 | 16.81 | 64.50 | 4.39 | 11.25 | 0.00 | 0 | 0 | 192.26 | -12.01 | -2.1 | 118.03 | -14.66 | 0.83 |
| 21Q2 (7) | 0.40 | -2.0 | -17.86 | 3.57 | 0.0 | 0.0 | 61.79 | 26.0 | 2.91 | 0.00 | 0 | 0 | 218.50 | 4.83 | 34.09 | 138.31 | 6.24 | 37.46 |
| 21Q1 (6) | 0.40 | -3.21 | -1.39 | 3.57 | 0.0 | 0.0 | 49.04 | 55.98 | 15.77 | 0.00 | 0 | 0 | 208.44 | 6.48 | 5.66 | 130.19 | 3.75 | 8.94 |
| 20Q4 (5) | 0.42 | 0.65 | -22.2 | 3.57 | 0.0 | -41.09 | 31.44 | -45.77 | -19.82 | 0.00 | 0 | 0 | 195.76 | -0.32 | 43.56 | 125.49 | 7.2 | 64.23 |
| 20Q3 (4) | 0.42 | -13.96 | 0.0 | 3.57 | 0.0 | 0.0 | 57.98 | -3.43 | 0.0 | 0.00 | 0 | 0.0 | 196.38 | 20.52 | 0.0 | 117.06 | 16.34 | 0.0 |
| 20Q2 (3) | 0.48 | 17.65 | 0.0 | 3.57 | 0.0 | 0.0 | 60.04 | 41.74 | 0.0 | 0.00 | 0 | 0.0 | 162.95 | -17.4 | 0.0 | 100.62 | -15.81 | 0.0 |
| 20Q1 (2) | 0.41 | -23.64 | 0.0 | 3.57 | -41.09 | 0.0 | 42.36 | 8.03 | 0.0 | 0.00 | 0 | 0.0 | 197.28 | 44.68 | 0.0 | 119.51 | 56.41 | 0.0 |
| 19Q4 (1) | 0.54 | 0.0 | 0.0 | 6.06 | 0.0 | 0.0 | 39.21 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 136.36 | 0.0 | 0.0 | 76.41 | 0.0 | 0.0 |
