- 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) | 0.30 | 15.62 | 2.23 | 60.43 | 10.45 | 12.61 | 18.67 | -14.24 | 0.00 | 0 | 237.99 | -13.78 | 156.25 | -14.42 |
| 2022 (9) | 0.26 | -38.13 | 1.39 | -66.67 | 9.28 | -46.51 | 21.77 | -50.39 | 0.00 | 0 | 276.02 | 42.58 | 182.58 | 29.89 |
| 2021 (8) | 0.41 | -11.29 | 4.17 | 78.97 | 17.35 | 42.92 | 43.88 | 53.7 | 0.00 | 0 | 193.59 | -11.3 | 140.57 | -4.24 |
| 2020 (7) | 0.47 | 14.77 | 2.33 | -2.51 | 12.14 | 106.11 | 28.55 | 197.71 | 0.00 | 0 | 218.25 | 19.75 | 146.80 | 37.87 |
| 2019 (6) | 0.41 | -10.6 | 2.39 | -11.48 | 5.89 | -17.39 | 9.59 | -25.2 | 0.86 | 66.47 | 182.26 | 11.8 | 106.48 | -0.4 |
| 2018 (5) | 0.46 | 2.29 | 2.7 | 20.54 | 7.13 | 16.31 | 12.82 | 46.01 | 0.52 | -46.65 | 163.02 | -6.2 | 106.91 | -18.48 |
| 2017 (4) | 0.45 | -12.23 | 2.24 | -6.28 | 6.13 | 15.01 | 8.78 | 9.34 | 0.97 | -12.33 | 173.80 | 20.94 | 131.14 | 33.84 |
| 2016 (3) | 0.51 | 10.68 | 2.39 | 27.13 | 5.33 | 22.81 | 8.03 | 71.95 | 1.11 | -51.74 | 143.71 | -3.16 | 97.98 | -9.94 |
| 2015 (2) | 0.46 | -12.28 | 1.88 | -22.31 | 4.34 | -17.18 | 4.67 | -23.57 | 2.29 | 51.41 | 148.40 | 3.91 | 108.79 | 3.24 |
| 2014 (1) | 0.52 | -10.94 | 2.42 | -5.84 | 5.24 | 12.93 | 6.11 | 86.28 | 1.52 | 0 | 142.82 | 24.09 | 105.38 | 64.37 |
| 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) | 0.38 | 16.48 | 13.69 | 4.22 | 113.13 | 71.54 | 22.02 | -34.77 | 52.28 | 0.00 | 0 | 0 | 194.33 | -8.82 | -10.53 | 133.33 | -9.86 | -10.78 |
| 24Q2 (19) | 0.33 | -1.2 | 1.98 | 1.98 | 11.86 | 30.26 | 33.76 | 32.97 | 0.24 | 0.00 | 0 | 0 | 213.12 | 0.25 | -4.52 | 147.92 | 2.9 | -5.77 |
| 24Q1 (18) | 0.33 | 12.53 | 13.07 | 1.77 | -20.63 | 40.48 | 25.39 | 119.07 | 0.95 | 0.00 | 0 | 0 | 212.59 | -10.67 | -9.73 | 143.75 | -8.0 | -10.21 |
| 23Q4 (17) | 0.30 | -12.22 | 15.62 | 2.23 | -9.35 | 60.43 | 11.59 | -19.85 | 174.64 | 0.00 | 0 | 0 | 237.99 | 9.57 | -13.78 | 156.25 | 4.56 | -14.42 |
| 23Q3 (16) | 0.34 | 4.48 | 2.89 | 2.46 | 61.84 | -7.87 | 14.46 | -57.07 | 18.43 | 0.00 | 0 | 0 | 217.21 | -2.69 | -3.88 | 149.44 | -4.8 | -5.78 |
| 23Q2 (15) | 0.32 | 9.55 | -20.08 | 1.52 | 20.63 | -31.84 | 33.68 | 33.92 | -10.5 | 0.00 | 0 | 0 | 223.22 | -5.22 | 17.76 | 156.98 | -1.94 | 19.07 |
| 23Q1 (14) | 0.30 | 15.08 | -28.8 | 1.26 | -9.35 | -47.72 | 25.15 | 495.97 | -42.12 | 0.00 | 0 | 0 | 235.51 | -14.68 | 25.3 | 160.09 | -12.32 | 18.34 |
| 22Q4 (13) | 0.26 | -21.88 | -38.13 | 1.39 | -47.94 | -66.67 | 4.22 | -65.44 | -86.47 | 0.00 | 0 | 0 | 276.02 | 22.15 | 42.58 | 182.58 | 15.12 | 29.89 |
| 22Q3 (12) | 0.33 | -18.84 | -26.7 | 2.67 | 19.73 | -43.31 | 12.21 | -67.55 | -75.48 | 0.00 | 0 | 0 | 225.97 | 19.21 | 25.74 | 158.60 | 20.3 | 25.47 |
| 22Q2 (11) | 0.40 | -2.41 | -11.42 | 2.23 | -7.47 | -29.21 | 37.63 | -13.39 | -18.46 | 0.00 | 0 | 0 | 189.56 | 0.86 | 2.12 | 131.84 | -2.54 | -0.92 |
| 22Q1 (10) | 0.41 | 0.0 | -13.72 | 2.41 | -42.21 | -16.61 | 43.45 | 39.26 | -9.1 | 0.00 | 0 | 0 | 187.95 | -2.91 | 6.32 | 135.28 | -3.76 | 11.59 |
| 21Q4 (9) | 0.41 | -7.45 | -11.29 | 4.17 | -11.46 | 78.97 | 31.20 | -37.35 | 6.48 | 0.00 | 0 | 0 | 193.59 | 7.72 | -11.3 | 140.57 | 11.21 | -4.24 |
| 21Q3 (8) | 0.45 | -1.93 | -7.13 | 4.71 | 49.52 | 119.07 | 49.80 | 7.91 | 84.99 | 0.00 | 0 | 0 | 179.71 | -3.18 | -18.71 | 126.40 | -5.01 | -14.67 |
| 21Q2 (7) | 0.46 | -4.95 | -3.79 | 3.15 | 9.0 | 2.94 | 46.15 | -3.45 | 46.46 | 0.00 | 0 | 0 | 185.62 | 5.01 | 17.82 | 133.06 | 9.76 | 23.83 |
| 21Q1 (6) | 0.48 | 2.82 | 0.21 | 2.89 | 24.03 | 1.05 | 47.80 | 63.14 | 83.21 | 0.00 | 0 | 0 | 176.77 | -19.01 | 15.51 | 121.23 | -17.42 | 29.55 |
| 20Q4 (5) | 0.47 | -3.11 | 14.77 | 2.33 | 8.37 | -2.51 | 29.30 | 8.84 | 97.84 | 0.00 | 0 | -100.0 | 218.25 | -1.27 | 19.75 | 146.80 | -0.9 | 37.87 |
| 20Q3 (4) | 0.48 | 1.6 | 0.0 | 2.15 | -29.74 | 0.0 | 26.92 | -14.57 | 0.0 | 0.00 | 0 | 0.0 | 221.06 | 40.32 | 0.0 | 148.13 | 37.86 | 0.0 |
| 20Q2 (3) | 0.48 | -1.0 | 0.0 | 3.06 | 6.99 | 0.0 | 31.51 | 20.77 | 0.0 | 0.00 | 0 | 0.0 | 157.54 | 2.94 | 0.0 | 107.45 | 14.82 | 0.0 |
| 20Q1 (2) | 0.48 | 17.77 | 0.0 | 2.86 | 19.67 | 0.0 | 26.09 | 76.16 | 0.0 | 0.00 | -100.0 | 0.0 | 153.04 | -16.03 | 0.0 | 93.58 | -12.11 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 2.39 | 0.0 | 0.0 | 14.81 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | 182.26 | 0.0 | 0.0 | 106.48 | 0.0 | 0.0 |
