- 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) | 0.16 | -0.06 | 0.6 | 0.0 | 6.07 | 22.63 | 22.96 | -70.62 | 0.00 | 0 | 617.59 | 149.65 | 551.80 | 224.7 |
| 2022 (9) | 0.16 | -7.46 | 0.6 | -25.0 | 4.95 | 20.44 | 78.14 | 33.55 | 0.00 | 0 | 247.38 | -0.87 | 169.94 | 3.13 |
| 2021 (8) | 0.17 | -20.38 | 0.8 | -38.46 | 4.11 | -3.07 | 58.51 | -40.09 | 0.00 | 0 | 249.56 | 10.04 | 164.79 | 3.27 |
| 2020 (7) | 0.22 | 100.55 | 1.3 | 0 | 4.24 | -0.24 | 97.66 | -97.36 | 0.00 | 0 | 226.78 | -57.58 | 159.57 | -60.3 |
| 2019 (6) | 0.11 | 1.87 | 0 | 0 | 4.25 | 3.16 | 3702.91 | 0 | 0.00 | 0 | 534.66 | -5.57 | 401.93 | -4.95 |
| 2018 (5) | 0.11 | 4.28 | 0 | 0 | 4.12 | 4.3 | 0.00 | 0 | 0.00 | 0 | 566.18 | -8.31 | 422.88 | -8.74 |
| 2017 (4) | 0.10 | -20.26 | 0 | 0 | 3.95 | 0.77 | 0.00 | 0 | 0.00 | 0 | 617.51 | 22.41 | 463.36 | 18.98 |
| 2016 (3) | 0.13 | 23.14 | 0 | 0 | 3.92 | 3.16 | 0.00 | 0 | 0.00 | 0 | 504.45 | -39.16 | 389.44 | -43.09 |
| 2015 (2) | 0.10 | -32.78 | 0 | 0 | 3.8 | 4.97 | 0.00 | 0 | 0.00 | 0 | 829.08 | 52.33 | 684.27 | 59.13 |
| 2014 (1) | 0.16 | 6.28 | 0 | 0 | 3.62 | 15.29 | 0.00 | 0 | 0.00 | 0 | 544.28 | -12.94 | 430.00 | -15.3 |
| 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 | -22.22 | -27.27 | 0.6 | 0.0 | 0.0 | 29.63 | -19.98 | 205.15 | 0.00 | 0 | 0 | 764.84 | 43.33 | 14.64 | 681.62 | 41.82 | 13.81 |
| 24Q2 (19) | 0.17 | 20.92 | -56.95 | 0.6 | 0.0 | 0.0 | 37.03 | 13.55 | -10.77 | 0.00 | 0 | 0 | 533.61 | -23.34 | 40.32 | 480.62 | -23.89 | 48.61 |
| 24Q1 (18) | 0.14 | -11.3 | -7.03 | 0.6 | 0.0 | 0.0 | 32.61 | 52.67 | -69.3 | 0.00 | 0 | 0 | 696.11 | 12.71 | 164.18 | 631.48 | 14.44 | 230.69 |
| 23Q4 (17) | 0.16 | -12.82 | -0.06 | 0.6 | 0.0 | 0.0 | 21.36 | 119.98 | -77.82 | 0.00 | 0 | 0 | 617.59 | -7.43 | 149.65 | 551.80 | -7.87 | 224.7 |
| 23Q3 (16) | 0.18 | -53.96 | 15.86 | 0.6 | 0.0 | 0.0 | 9.71 | -76.6 | -90.7 | 0.00 | 0 | 0 | 667.17 | 75.44 | 177.31 | 598.91 | 85.19 | 290.12 |
| 23Q2 (15) | 0.40 | 161.16 | 104.48 | 0.6 | 0.0 | 0.0 | 41.50 | -60.93 | -21.93 | 0.00 | 0 | 0 | 380.29 | 44.32 | 79.58 | 323.41 | 69.36 | 127.5 |
| 23Q1 (14) | 0.15 | -4.65 | 7.33 | 0.6 | 0.0 | 0.0 | 106.21 | 10.28 | 52.73 | 0.00 | 0 | 0 | 263.50 | 6.52 | -10.18 | 190.96 | 12.37 | -2.37 |
| 22Q4 (13) | 0.16 | 1.07 | -7.46 | 0.6 | 0.0 | -25.0 | 96.31 | -7.79 | 37.74 | 0.00 | 0 | 0 | 247.38 | 2.82 | -0.87 | 169.94 | 10.7 | 3.13 |
| 22Q3 (12) | 0.16 | -18.75 | -9.32 | 0.6 | 0.0 | -25.0 | 104.45 | 96.48 | 46.41 | 0.00 | 0 | 0 | 240.59 | 13.61 | 0.29 | 153.52 | 7.99 | -0.2 |
| 22Q2 (11) | 0.20 | 37.08 | 16.98 | 0.6 | 0.0 | -25.0 | 53.16 | -23.55 | -24.71 | 0.00 | 0 | 0 | 211.77 | -27.81 | -14.08 | 142.16 | -27.32 | -9.67 |
| 22Q1 (10) | 0.14 | -17.8 | -18.4 | 0.6 | -25.0 | -25.0 | 69.54 | -0.54 | 92.68 | 0.00 | 0 | 0 | 293.35 | 17.55 | 12.15 | 195.60 | 18.7 | 10.59 |
| 21Q4 (9) | 0.17 | -0.97 | -20.38 | 0.8 | 0.0 | -38.46 | 69.92 | -1.99 | 102.26 | 0.00 | 0 | 0 | 249.56 | 4.03 | 10.04 | 164.79 | 7.13 | 3.27 |
| 21Q3 (8) | 0.18 | 4.83 | -22.2 | 0.8 | 0.0 | -46.67 | 71.34 | 1.03 | -10.99 | 0.00 | 0 | 0 | 239.90 | -2.67 | 9.63 | 153.82 | -2.26 | -3.65 |
| 21Q2 (7) | 0.17 | -4.39 | -8.46 | 0.8 | 0.0 | 433.33 | 70.61 | 95.65 | -82.36 | 0.00 | 0 | 0 | 246.47 | -5.78 | -22.37 | 157.37 | -11.03 | -34.12 |
| 21Q1 (6) | 0.18 | -19.79 | 63.56 | 0.8 | -38.46 | 433.33 | 36.09 | 4.4 | -97.34 | 0.00 | 0 | 0 | 261.58 | 15.35 | -51.46 | 176.87 | 10.84 | -58.36 |
| 20Q4 (5) | 0.22 | -3.23 | 100.55 | 1.3 | -13.33 | 0 | 34.57 | -56.87 | -97.21 | 0.00 | 0 | 0 | 226.78 | 3.63 | -57.58 | 159.57 | -0.04 | -60.3 |
| 20Q3 (4) | 0.23 | 23.35 | 0.0 | 1.5 | 900.0 | 0.0 | 80.15 | -79.97 | 0.0 | 0.00 | 0 | 0.0 | 218.83 | -31.07 | 0.0 | 159.64 | -33.17 | 0.0 |
| 20Q2 (3) | 0.18 | 70.83 | 0.0 | 0.15 | 0.0 | 0.0 | 400.19 | -70.51 | 0.0 | 0.00 | 0 | 0.0 | 317.49 | -41.08 | 0.0 | 238.87 | -43.76 | 0.0 |
| 20Q1 (2) | 0.11 | -1.65 | 0.0 | 0.15 | 0 | 0.0 | 1356.82 | 9.59 | 0.0 | 0.00 | 0 | 0.0 | 538.87 | 0.79 | 0.0 | 424.75 | 5.68 | 0.0 |
| 19Q4 (1) | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1238.09 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 534.66 | 0.0 | 0.0 | 401.93 | 0.0 | 0.0 |
