- 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) | 0.75 | -1.87 | 60.49 | 0.37 | 33.71 | 749.12 | 74.44 | 0 | 0.00 | 0 | 147.00 | 1.67 | 13.06 | -3.04 |
| 2022 (9) | 0.76 | 10.39 | 60.27 | 13.2 | 3.97 | -79.48 | -19.12 | 0 | 0.00 | 0 | 144.58 | 0.33 | 13.47 | 102.25 |
| 2021 (8) | 0.69 | 9.59 | 53.24 | 26.49 | 19.35 | -29.25 | 82.24 | -95.28 | 0.00 | 0 | 144.11 | -8.77 | 6.66 | -54.26 |
| 2020 (7) | 0.63 | 1.01 | 42.09 | 10.73 | 27.35 | 23.48 | 1741.30 | 46.24 | 0.00 | 0 | 157.96 | -1.16 | 14.56 | -41.76 |
| 2019 (6) | 0.62 | 12.3 | 38.01 | 53.58 | 22.15 | 52.23 | 1190.70 | -99.5 | 0.00 | 0 | 159.82 | -11.05 | 25.00 | -24.59 |
| 2018 (5) | 0.56 | 11.67 | 24.75 | 41.59 | 14.55 | 7.38 | 239947.00 | 0 | 0.00 | 0 | 179.67 | -10.24 | 33.15 | -32.62 |
| 2017 (4) | 0.50 | -0.02 | 17.48 | 9.59 | 13.55 | 26.52 | 0.00 | 0 | 0.00 | 0 | 200.17 | -0.02 | 49.20 | 43.99 |
| 2016 (3) | 0.50 | -4.38 | 15.95 | -5.51 | 10.71 | -37.11 | 204635.00 | 3866.72 | 0.00 | 0 | 200.22 | 4.6 | 34.17 | 5.46 |
| 2015 (2) | 0.52 | -4.39 | 16.88 | 18.87 | 17.03 | 132.65 | 5158.80 | -6.7 | 0.00 | 0 | 191.41 | 4.39 | 32.40 | 62.57 |
| 2014 (1) | 0.54 | 1.26 | 14.2 | 45.19 | 7.32 | -42.68 | 5529.00 | 731.99 | 0.00 | 0 | 183.36 | -1.15 | 19.93 | -40.54 |
| 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) | 0.77 | -2.84 | 2.04 | 70.35 | -1.21 | 25.24 | 1225.28 | 92.35 | 13052.22 | 0.00 | 0 | 0 | 140.38 | 3.28 | -4.08 | 10.84 | 2.17 | -7.11 |
| 24Q2 (19) | 0.79 | 2.89 | 6.69 | 71.21 | 9.3 | 34.61 | 637.02 | 275.91 | 5549.27 | 0.00 | 0 | 0 | 135.92 | -3.79 | -9.29 | 10.61 | 41.47 | -7.01 |
| 24Q1 (18) | 0.77 | 2.91 | 5.02 | 65.15 | 7.7 | 21.05 | -362.13 | -126.3 | -365.18 | 0.00 | 0 | 0 | 141.28 | -3.89 | -7.13 | 7.50 | -42.57 | -60.38 |
| 23Q4 (17) | 0.75 | -0.82 | -1.87 | 60.49 | 7.69 | 0.37 | 1376.82 | 14654.12 | 10244.25 | 0.00 | 0 | 0 | 147.00 | 0.44 | 1.67 | 13.06 | 11.91 | -3.04 |
| 23Q3 (16) | 0.75 | 1.59 | -0.78 | 56.17 | 6.18 | -5.72 | -9.46 | 19.08 | -13.57 | 0.00 | 0 | 0 | 146.35 | -2.33 | 0.71 | 11.67 | 2.28 | -13.04 |
| 23Q2 (15) | 0.74 | 1.28 | -1.21 | 52.9 | -1.71 | -8.14 | -11.69 | -108.56 | 65.74 | 0.00 | 0 | 0 | 149.84 | -1.51 | 1.48 | 11.41 | -39.73 | -26.53 |
| 23Q1 (14) | 0.73 | -3.84 | 0.15 | 53.82 | -10.7 | -2.22 | 136.56 | 926.0 | 118.21 | 0.00 | 0 | 0 | 152.13 | 5.22 | -0.39 | 18.93 | 40.53 | 6.71 |
| 22Q4 (13) | 0.76 | 0.29 | 10.39 | 60.27 | 1.16 | 13.2 | 13.31 | 259.78 | 102.72 | 0.00 | 0 | 0 | 144.58 | -0.51 | 0.33 | 13.47 | 0.37 | 102.25 |
| 22Q3 (12) | 0.76 | 1.14 | 14.11 | 59.58 | 3.46 | 21.12 | -8.33 | 75.59 | -106.83 | 0.00 | 0 | 0 | 145.32 | -1.58 | -2.75 | 13.42 | -13.59 | 2.6 |
| 22Q2 (11) | 0.75 | 2.68 | 10.73 | 57.59 | 4.63 | 6.98 | -34.12 | 95.45 | -134.35 | 0.00 | 0 | 0 | 147.65 | -3.32 | 0.69 | 15.53 | -12.46 | 59.12 |
| 22Q1 (10) | 0.73 | 5.99 | 10.77 | 55.04 | 3.38 | 12.46 | -750.10 | -53.28 | -540.79 | 0.00 | 0 | 0 | 152.72 | 5.97 | 1.39 | 17.74 | 166.37 | 98.21 |
| 21Q4 (9) | 0.69 | 3.67 | 9.59 | 53.24 | 8.23 | 26.49 | -489.38 | -501.33 | -121.26 | 0.00 | 0 | 0 | 144.11 | -3.56 | -8.77 | 6.66 | -49.08 | -54.26 |
| 21Q3 (8) | 0.67 | -1.85 | 4.78 | 49.19 | -8.62 | 16.79 | 121.94 | 22.77 | -93.45 | 0.00 | 0 | 0 | 149.43 | 1.9 | -4.59 | 13.08 | 34.02 | -23.1 |
| 21Q2 (7) | 0.68 | 2.71 | 1.65 | 53.83 | 9.99 | 12.29 | 99.32 | -41.63 | -95.65 | 0.00 | 0 | 0 | 146.64 | -2.65 | -1.76 | 9.76 | 9.05 | -50.93 |
| 21Q1 (6) | 0.66 | 4.87 | -3.02 | 48.94 | 16.27 | -4.06 | 170.17 | -92.61 | -75.89 | 0.00 | 0 | 0 | 150.63 | -4.64 | 2.94 | 8.95 | -38.53 | -45.53 |
| 20Q4 (5) | 0.63 | -0.88 | 1.01 | 42.09 | -0.07 | 10.73 | 2301.51 | 23.63 | 1971.01 | 0.00 | 0 | 0 | 157.96 | 0.86 | -1.16 | 14.56 | -14.4 | -41.76 |
| 20Q3 (4) | 0.64 | -4.79 | 0.0 | 42.12 | -12.14 | 0.0 | 1861.60 | -18.52 | 0.0 | 0.00 | 0 | 0.0 | 156.62 | 4.93 | 0.0 | 17.01 | -14.48 | 0.0 |
| 20Q2 (3) | 0.67 | -2.01 | 0.0 | 47.94 | -6.02 | 0.0 | 2284.79 | 223.65 | 0.0 | 0.00 | 0 | 0.0 | 149.26 | 2.0 | 0.0 | 19.89 | 21.06 | 0.0 |
| 20Q1 (2) | 0.68 | 9.22 | 0.0 | 51.01 | 34.2 | 0.0 | 705.95 | 535.25 | 0.0 | 0.00 | 0 | 0.0 | 146.33 | -8.44 | 0.0 | 16.43 | -34.28 | 0.0 |
| 19Q4 (1) | 0.62 | 0.0 | 0.0 | 38.01 | 0.0 | 0.0 | 111.13 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 159.82 | 0.0 | 0.0 | 25.00 | 0.0 | 0.0 |
