- 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) | 0.21 | -18.07 | 0.43 | -83.07 | 25.23 | 2.44 | 65.80 | -50.74 | 0.00 | 0 | 385.99 | 29.89 | 333.67 | 32.86 |
| 2022 (9) | 0.25 | -10.45 | 2.54 | 2.01 | 24.63 | -32.94 | 133.59 | -29.95 | 0.00 | 0 | 297.16 | -11.49 | 251.14 | -15.2 |
| 2021 (8) | 0.28 | 0.21 | 2.49 | 0 | 36.73 | -1.24 | 190.70 | -58.26 | 0.00 | 0 | 335.74 | 1.23 | 296.15 | 2.69 |
| 2020 (7) | 0.28 | 12.95 | 0 | 0 | 37.19 | 76.76 | 456.88 | 2.88 | 0.00 | 0 | 331.67 | -4.54 | 288.40 | -4.66 |
| 2019 (6) | 0.25 | 5.72 | 0 | 0 | 21.04 | 13.85 | 444.11 | 228.34 | 0.00 | 0 | 347.44 | -3.1 | 302.49 | -2.4 |
| 2018 (5) | 0.23 | -6.43 | 0 | 0 | 18.48 | 14.07 | 135.26 | 737.52 | 0.00 | 0 | 358.55 | 16.51 | 309.92 | 14.16 |
| 2017 (4) | 0.25 | -1.76 | 1.49 | -6.29 | 16.2 | -1.94 | 16.15 | -56.73 | 0.00 | 0 | 307.74 | -3.58 | 271.47 | 18.37 |
| 2016 (3) | 0.26 | -7.94 | 1.59 | 287.8 | 16.52 | -16.86 | 37.32 | -65.76 | 0.00 | 0 | 319.16 | -15.73 | 229.34 | -31.93 |
| 2015 (2) | 0.28 | 21.28 | 0.41 | -56.84 | 19.87 | 0.4 | 109.00 | -77.07 | 0.00 | 0 | 378.73 | 5.07 | 336.90 | 6.48 |
| 2014 (1) | 0.23 | 1.78 | 0.95 | 82.69 | 19.79 | 27.68 | 475.36 | 97.98 | 0.00 | 0 | 360.45 | 9.0 | 316.41 | 8.82 |
| 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) | 0.19 | -18.27 | -8.19 | 0.45 | -69.18 | 0.0 | 126.83 | 12.11 | 57.75 | 0.00 | 0 | 0 | 417.98 | 27.17 | 11.55 | 351.59 | 26.73 | 10.0 |
| 24Q2 (19) | 0.24 | -3.44 | -7.2 | 1.46 | -25.13 | -10.43 | 113.13 | 149.08 | 54.42 | 0.00 | 0 | 0 | 328.67 | 2.28 | 15.78 | 277.43 | 0.38 | 14.44 |
| 24Q1 (18) | 0.24 | 18.71 | -6.97 | 1.95 | 353.49 | -7.14 | 45.42 | -49.8 | 180.02 | 0.00 | 0 | 0 | 321.34 | -16.75 | 22.27 | 276.39 | -17.17 | 28.24 |
| 23Q4 (17) | 0.21 | -2.0 | -18.07 | 0.43 | -4.44 | -83.07 | 90.48 | 12.54 | 158.0 | 0.00 | 0 | 0 | 385.99 | 3.02 | 29.89 | 333.67 | 4.4 | 32.86 |
| 23Q3 (16) | 0.21 | -17.39 | 4.69 | 0.45 | -72.39 | 0 | 80.40 | 9.75 | -75.47 | 0.00 | 0 | 0 | 374.69 | 31.99 | -12.97 | 319.62 | 31.85 | -11.54 |
| 23Q2 (15) | 0.25 | -3.2 | -11.49 | 1.63 | -22.38 | 83.15 | 73.26 | 351.66 | -60.21 | 0.00 | 0 | 0 | 283.88 | 8.02 | -6.14 | 242.42 | 12.48 | -8.86 |
| 23Q1 (14) | 0.26 | 4.54 | -21.4 | 2.1 | -17.32 | -21.05 | 16.22 | -53.75 | -78.34 | 0.00 | 0 | 0 | 262.81 | -11.56 | -3.77 | 215.53 | -14.18 | -9.47 |
| 22Q4 (13) | 0.25 | 25.22 | -10.45 | 2.54 | 0 | 2.01 | 35.07 | -89.3 | -96.44 | 0.00 | 0 | 0 | 297.16 | -30.98 | -11.49 | 251.14 | -30.49 | -15.2 |
| 22Q3 (12) | 0.20 | -30.15 | -28.07 | 0 | -100.0 | -100.0 | 327.74 | 78.01 | 116.27 | 0.00 | 0 | 0 | 430.55 | 42.35 | 30.59 | 361.31 | 35.84 | 26.13 |
| 22Q2 (11) | 0.29 | -14.04 | -31.39 | 0.89 | -66.54 | -87.6 | 184.11 | 145.91 | 30.24 | 0.00 | 0 | 0 | 302.46 | 10.75 | 41.15 | 265.99 | 11.72 | 39.81 |
| 22Q1 (10) | 0.33 | 19.11 | -14.88 | 2.66 | 6.83 | -24.65 | 74.87 | -92.4 | -66.08 | 0.00 | 0 | 0 | 273.11 | -18.65 | 19.61 | 238.08 | -19.61 | 17.86 |
| 21Q4 (9) | 0.28 | 0.57 | 0.21 | 2.49 | -18.63 | 0 | 985.48 | 550.31 | 58.25 | 0.00 | 0 | 0 | 335.74 | 1.83 | 1.23 | 296.15 | 3.38 | 2.69 |
| 21Q3 (8) | 0.28 | -33.37 | -12.02 | 3.06 | -57.38 | 74.86 | 151.54 | 7.2 | -79.67 | 0.00 | 0 | 0 | 329.70 | 53.86 | 15.33 | 286.46 | 50.57 | 12.29 |
| 21Q2 (7) | 0.42 | 6.65 | 32.76 | 7.18 | 103.4 | 0 | 141.36 | -35.95 | -72.37 | 0.00 | 0 | 0 | 214.28 | -6.16 | -24.14 | 190.25 | -5.82 | -25.82 |
| 21Q1 (6) | 0.39 | 40.23 | 16.78 | 3.53 | 0 | 1580.95 | 220.71 | -64.56 | 168.14 | 0.00 | 0 | 0 | 228.34 | -31.15 | -7.54 | 202.01 | -29.95 | -5.22 |
| 20Q4 (5) | 0.28 | -11.7 | 12.95 | 0 | -100.0 | 0 | 622.72 | -16.45 | 31.73 | 0.00 | 0 | 0 | 331.67 | 16.02 | -4.54 | 288.40 | 13.05 | -4.66 |
| 20Q3 (4) | 0.32 | 0.54 | 0.0 | 1.75 | 0 | 0.0 | 745.36 | 45.71 | 0.0 | 0.00 | 0 | 0.0 | 285.88 | 1.2 | 0.0 | 255.10 | -0.53 | 0.0 |
| 20Q2 (3) | 0.32 | -6.19 | 0.0 | 0 | -100.0 | 0.0 | 511.54 | 521.48 | 0.0 | 0.00 | 0 | 0.0 | 282.48 | 14.38 | 0.0 | 256.47 | 20.34 | 0.0 |
| 20Q1 (2) | 0.34 | 35.63 | 0.0 | 0.21 | 0 | 0.0 | 82.31 | -82.59 | 0.0 | 0.00 | 0 | 0.0 | 246.96 | -28.92 | 0.0 | 213.13 | -29.54 | 0.0 |
| 19Q4 (1) | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 472.74 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 347.44 | 0.0 | 0.0 | 302.49 | 0.0 | 0.0 |
