- 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) | 0.17 | -18.69 | 2.05 | -19.92 | 5.13 | -50.24 | 11.22 | -77.77 | 0.00 | 0 | 261.02 | 33.2 | 190.57 | 62.69 |
| 2022 (9) | 0.20 | -20.18 | 2.56 | -13.8 | 10.31 | -4.54 | 50.48 | 71.53 | 0.00 | 0 | 195.96 | 26.88 | 117.14 | 135.17 |
| 2021 (8) | 0.26 | -15.7 | 2.97 | -13.66 | 10.8 | 12.62 | 29.43 | 173.26 | 0.07 | -97.58 | 154.45 | -26.17 | 49.81 | -36.06 |
| 2020 (7) | 0.30 | -1.39 | 3.44 | 21.99 | 9.59 | -13.76 | 10.77 | -50.09 | 2.95 | 0 | 209.19 | 68.97 | 77.90 | 26.11 |
| 2019 (6) | 0.31 | -1.75 | 2.82 | 9.3 | 11.12 | 152.73 | 21.58 | 0 | 0.00 | 0 | 123.80 | 26.18 | 61.77 | 34.28 |
| 2018 (5) | 0.31 | 35.65 | 2.58 | -7.19 | 4.4 | -15.71 | -139.70 | 0 | 0.00 | 0 | 98.11 | -15.46 | 46.00 | -21.35 |
| 2017 (4) | 0.23 | 7.37 | 2.78 | -13.4 | 5.22 | -35.95 | -145.07 | 0 | 0.00 | 0 | 116.05 | -5.22 | 58.49 | -25.85 |
| 2016 (3) | 0.22 | -16.58 | 3.21 | -51.58 | 8.15 | -20.64 | -153.53 | 0 | 0.00 | 0 | 122.44 | 35.29 | 78.88 | 55.18 |
| 2015 (2) | 0.26 | -25.83 | 6.63 | -43.24 | 10.27 | -14.91 | 5.49 | -0.18 | 0.00 | 0 | 90.50 | -8.99 | 50.83 | -18.38 |
| 2014 (1) | 0.35 | -1.16 | 11.68 | 7.25 | 12.07 | 62.45 | 5.50 | 243.75 | 2.97 | 0 | 99.44 | -49.01 | 62.28 | -39.46 |
| 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) | 0.13 | -5.67 | -36.21 | 1.3 | -18.75 | -51.49 | 0.50 | 115.15 | -98.23 | 0.00 | 0 | 0 | 341.46 | 1.53 | 50.38 | 329.77 | 5.3 | 102.89 |
| 24Q2 (19) | 0.14 | -18.0 | -38.56 | 1.6 | -23.81 | -48.39 | -3.30 | -111.56 | -247.32 | 0.00 | 0 | 0 | 336.32 | 23.98 | 64.44 | 313.16 | 24.21 | 77.93 |
| 24Q1 (18) | 0.17 | 3.36 | -16.33 | 2.1 | 2.44 | -18.29 | 28.55 | 257.32 | 485.04 | 0.00 | 0 | 0 | 271.26 | 3.92 | 43.22 | 252.13 | 32.3 | 53.67 |
| 23Q4 (17) | 0.17 | -20.21 | -18.69 | 2.05 | -23.51 | -19.92 | 7.99 | -71.77 | -71.18 | 0.00 | 0 | 0 | 261.02 | 14.96 | 33.2 | 190.57 | 17.24 | 62.69 |
| 23Q3 (16) | 0.21 | -9.14 | 93.51 | 2.68 | -13.55 | 208.05 | 28.30 | 1163.39 | -84.88 | 0.00 | 0 | 0 | 227.06 | 11.02 | -33.48 | 162.54 | -7.65 | -28.6 |
| 23Q2 (15) | 0.23 | 11.66 | 65.44 | 3.1 | 20.62 | 148.0 | 2.24 | -54.1 | -90.46 | 0.00 | 0 | 0 | 204.52 | 7.98 | -24.08 | 176.00 | 7.27 | -0.26 |
| 23Q1 (14) | 0.21 | 0.44 | 12.03 | 2.57 | 0.39 | 43.58 | 4.88 | -82.4 | -90.06 | 0.00 | 0 | 0 | 189.40 | -3.35 | 3.93 | 164.07 | 40.06 | 86.29 |
| 22Q4 (13) | 0.20 | 89.9 | -20.18 | 2.56 | 194.25 | -13.8 | 27.72 | -85.19 | 137.71 | 0.00 | 0 | -100.0 | 195.96 | -42.59 | 26.88 | 117.14 | -48.54 | 135.17 |
| 22Q3 (12) | 0.11 | -22.32 | -43.36 | 0.87 | -30.4 | -45.62 | 187.23 | 697.06 | 1464.16 | 0.00 | 0 | -100.0 | 341.36 | 26.72 | 66.89 | 227.65 | 29.02 | 83.8 |
| 22Q2 (11) | 0.14 | -24.39 | -40.92 | 1.25 | -30.17 | -45.41 | 23.49 | -52.17 | 1960.53 | 0.00 | 0 | -100.0 | 269.39 | 47.83 | -3.94 | 176.45 | 100.35 | 6.69 |
| 22Q1 (10) | 0.18 | -28.44 | -21.39 | 1.79 | -39.73 | -21.83 | 49.11 | 166.82 | 167.34 | 0.00 | -100.0 | -100.0 | 182.23 | 17.99 | -36.04 | 88.07 | 76.81 | -37.53 |
| 21Q4 (9) | 0.26 | 34.75 | -15.7 | 2.97 | 85.62 | -13.66 | -73.50 | -714.04 | -201.37 | 0.12 | -91.43 | -95.48 | 154.45 | -24.49 | -26.17 | 49.81 | -59.79 | -36.06 |
| 21Q3 (8) | 0.19 | -18.97 | -34.69 | 1.6 | -30.13 | -45.76 | 11.97 | 950.0 | 354.68 | 1.40 | -69.85 | 0 | 204.54 | -27.07 | 7.21 | 123.86 | -25.11 | 29.95 |
| 21Q2 (7) | 0.24 | 0.6 | -16.27 | 2.29 | 0.0 | -7.66 | 1.14 | -93.79 | -77.25 | 4.64 | 0.0 | 0 | 280.45 | -1.56 | 128.71 | 165.38 | 17.3 | 160.36 |
| 21Q1 (6) | 0.23 | -23.25 | -18.88 | 2.29 | -33.43 | -7.29 | 18.37 | -74.67 | 2425.32 | 4.64 | 75.0 | 0 | 284.90 | 36.19 | 131.7 | 140.99 | 80.99 | 106.25 |
| 20Q4 (5) | 0.30 | 4.39 | -1.39 | 3.44 | 16.61 | 21.99 | 72.51 | 1642.77 | 253.71 | 2.65 | 0 | 0 | 209.19 | 9.64 | 68.97 | 77.90 | -18.27 | 26.11 |
| 20Q3 (4) | 0.29 | 3.88 | 0.0 | 2.95 | 18.95 | 0.0 | -4.70 | -193.81 | 0.0 | 0.00 | 0 | 0.0 | 190.79 | 55.59 | 0.0 | 95.31 | 50.05 | 0.0 |
| 20Q2 (3) | 0.28 | -2.53 | 0.0 | 2.48 | 0.4 | 0.0 | 5.01 | 734.18 | 0.0 | 0.00 | 0 | 0.0 | 122.62 | -0.28 | 0.0 | 63.52 | -7.08 | 0.0 |
| 20Q1 (2) | 0.29 | -6.7 | 0.0 | 2.47 | -12.41 | 0.0 | -0.79 | -103.85 | 0.0 | 0.00 | 0 | 0.0 | 122.96 | -0.68 | 0.0 | 68.36 | 10.67 | 0.0 |
| 19Q4 (1) | 0.31 | 0.0 | 0.0 | 2.82 | 0.0 | 0.0 | 20.50 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 123.80 | 0.0 | 0.0 | 61.77 | 0.0 | 0.0 |
