- 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) | 0.28 | -11.23 | 0.39 | -44.29 | 8.79 | -26.81 | 15.54 | -82.33 | 0.00 | 0 | 224.14 | 11.1 | 168.67 | 37.19 |
| 2022 (9) | 0.32 | -27.24 | 0.7 | -75.44 | 12.01 | -48.34 | 87.96 | -1.3 | 0.00 | 0 | 201.74 | 29.15 | 122.95 | 67.17 |
| 2021 (8) | 0.44 | -31.62 | 2.85 | -30.49 | 23.25 | -10.58 | 89.12 | -65.8 | 0.00 | 0 | 156.20 | 27.56 | 73.55 | -1.02 |
| 2020 (7) | 0.64 | 29.42 | 4.1 | 4455.56 | 26.0 | 108.33 | 260.57 | 809.81 | 0.00 | 0 | 122.45 | -39.8 | 74.31 | -50.2 |
| 2019 (6) | 0.50 | -18.55 | 0.09 | -92.24 | 12.48 | -5.95 | 28.64 | 25.78 | 0.00 | 0 | 203.40 | 20.8 | 149.22 | 27.48 |
| 2018 (5) | 0.61 | 11.19 | 1.16 | -55.89 | 13.27 | 16.92 | 22.77 | -50.87 | 0.29 | -32.95 | 168.38 | 32.41 | 117.05 | 52.97 |
| 2017 (4) | 0.55 | 19.93 | 2.63 | 132.74 | 11.35 | 3.09 | 46.35 | -33.27 | 0.44 | -39.84 | 127.17 | -31.89 | 76.52 | -33.52 |
| 2016 (3) | 0.46 | -0.28 | 1.13 | 31.4 | 11.01 | 4.16 | 69.46 | 239.82 | 0.73 | 47.66 | 186.70 | 3.3 | 115.10 | -0.68 |
| 2015 (2) | 0.46 | -18.05 | 0.86 | -22.52 | 10.57 | 35.17 | 20.44 | 165.11 | 0.49 | -66.8 | 180.73 | 4.57 | 115.89 | 4.88 |
| 2014 (1) | 0.56 | 7.81 | 1.11 | 27.59 | 7.82 | 33.45 | 7.71 | 0 | 1.48 | 0 | 172.83 | -14.75 | 110.50 | -17.57 |
| 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) | 0.36 | 0.28 | 14.07 | 1.1 | -14.73 | 5.77 | 19.80 | 8.37 | 63.91 | 0.00 | 0 | 0 | 177.87 | -7.05 | -12.46 | 139.17 | -6.1 | -8.84 |
| 24Q2 (19) | 0.36 | 4.76 | 8.33 | 1.29 | 9.32 | -7.86 | 18.27 | 456.84 | -96.55 | 0.00 | 0 | 0 | 191.37 | -1.21 | -4.27 | 148.21 | -1.68 | -3.19 |
| 24Q1 (18) | 0.35 | 22.39 | 22.05 | 1.18 | 202.56 | 0 | -5.12 | 67.47 | -104.63 | 0.00 | 0 | 0 | 193.71 | -13.58 | -14.25 | 150.74 | -10.63 | -2.99 |
| 23Q4 (17) | 0.28 | -11.28 | -11.23 | 0.39 | -62.5 | -44.29 | -15.74 | -230.3 | -119.52 | 0.00 | 0 | 0 | 224.14 | 10.32 | 11.1 | 168.67 | 10.48 | 37.19 |
| 23Q3 (16) | 0.32 | -4.77 | -7.43 | 1.04 | -25.71 | 15.56 | 12.08 | -97.72 | -91.47 | 0.00 | 0 | 0 | 203.18 | 1.64 | 7.03 | 152.67 | -0.28 | 36.01 |
| 23Q2 (15) | 0.34 | 18.03 | -6.48 | 1.4 | 0 | 55.56 | 529.33 | 378.3 | 269.03 | 0.00 | 0 | 0 | 199.91 | -11.51 | 12.06 | 153.10 | -1.47 | 65.44 |
| 23Q1 (14) | 0.28 | -10.98 | -23.95 | 0 | -100.0 | -100.0 | 110.67 | 37.22 | 140.59 | 0.00 | 0 | 0 | 225.90 | 11.98 | 27.66 | 155.39 | 26.38 | 57.05 |
| 22Q4 (13) | 0.32 | -7.48 | -27.24 | 0.7 | -22.22 | -75.44 | 80.65 | -43.02 | 86.34 | 0.00 | 0 | 0 | 201.74 | 6.27 | 29.15 | 122.95 | 9.53 | 67.17 |
| 22Q3 (12) | 0.34 | -3.8 | -22.97 | 0.9 | 0.0 | -56.1 | 141.54 | -1.32 | 141.91 | 0.00 | 0 | 0 | 189.83 | 6.41 | 23.76 | 112.25 | 21.3 | 56.03 |
| 22Q2 (11) | 0.36 | -4.02 | -28.57 | 0.9 | -25.0 | -78.82 | 143.44 | 211.83 | 111.72 | 0.00 | 0 | 0 | 178.40 | 0.82 | 20.97 | 92.54 | -6.47 | -6.06 |
| 22Q1 (10) | 0.37 | -14.83 | -32.26 | 1.2 | -57.89 | -71.76 | 46.00 | 6.28 | -68.35 | 0.00 | 0 | 0 | 176.95 | 13.28 | 23.59 | 98.94 | 34.52 | 7.51 |
| 21Q4 (9) | 0.44 | -2.06 | -31.62 | 2.85 | 39.02 | -30.49 | 43.28 | -26.03 | -81.93 | 0.00 | 0 | 0 | 156.20 | 1.84 | 27.56 | 73.55 | 2.24 | -1.02 |
| 21Q3 (8) | 0.45 | -10.79 | -17.8 | 2.05 | -51.76 | -7.66 | 58.51 | -13.64 | -90.03 | 0.00 | 0 | 0 | 153.38 | 4.0 | 7.43 | 71.94 | -26.97 | -19.06 |
| 21Q2 (7) | 0.50 | -8.98 | 0.0 | 4.25 | 0.0 | 0 | 67.75 | -53.38 | -95.49 | 0.00 | 0 | 0 | 147.48 | 3.0 | 0.14 | 98.51 | 7.04 | 24.02 |
| 21Q1 (6) | 0.55 | -14.02 | 57.5 | 4.25 | 3.66 | 8400.0 | 145.32 | -39.34 | 246.0 | 0.00 | 0 | 0 | 143.18 | 16.93 | -29.24 | 92.03 | 23.85 | -36.94 |
| 20Q4 (5) | 0.64 | 17.74 | 29.42 | 4.1 | 84.68 | 4455.56 | 239.55 | -59.18 | 650.71 | 0.00 | 0 | 0 | 122.45 | -14.23 | -39.8 | 74.31 | -16.39 | -50.2 |
| 20Q3 (4) | 0.54 | 8.53 | 0.0 | 2.22 | 0 | 0.0 | 586.87 | -60.93 | 0.0 | 0.00 | 0 | 0.0 | 142.77 | -3.06 | 0.0 | 88.88 | 11.9 | 0.0 |
| 20Q2 (3) | 0.50 | 43.36 | 0.0 | 0 | -100.0 | 0.0 | 1501.93 | 3476.02 | 0.0 | 0.00 | 0 | 0.0 | 147.27 | -27.22 | 0.0 | 79.43 | -45.57 | 0.0 |
| 20Q1 (2) | 0.35 | -29.36 | 0.0 | 0.05 | -44.44 | 0.0 | 42.00 | 31.62 | 0.0 | 0.00 | 0 | 0.0 | 202.34 | -0.52 | 0.0 | 145.93 | -2.2 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 31.91 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 203.40 | 0.0 | 0.0 | 149.22 | 0.0 | 0.0 |
