- 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 | -5.59 | 0.4 | 0.0 | 12.51 | 20.87 | 178.85 | 38.03 | 0.00 | 0 | 706.05 | 27.71 | 538.36 | 45.92 |
| 2022 (9) | 0.16 | 15.02 | 0.4 | 33.33 | 10.35 | 12.87 | 129.57 | -18.5 | 0.00 | 0 | 552.84 | -27.94 | 368.95 | -39.33 |
| 2021 (8) | 0.14 | -43.48 | 0.3 | 0.0 | 9.17 | 29.89 | 158.99 | 192.37 | 0.00 | 0 | 767.20 | 81.6 | 608.12 | 165.39 |
| 2020 (7) | 0.25 | -31.59 | 0.3 | -63.86 | 7.06 | 23.86 | 54.38 | -43.29 | 0.02 | 243.9 | 422.47 | 70.86 | 229.14 | 90.46 |
| 2019 (6) | 0.37 | 50.02 | 0.83 | 176.67 | 5.7 | 57.89 | 95.89 | 69.54 | 0.01 | -87.94 | 247.26 | -20.79 | 120.31 | -0.8 |
| 2018 (5) | 0.25 | -28.12 | 0.3 | -71.96 | 3.61 | -8.84 | 56.56 | 84.29 | 0.06 | -38.82 | 312.14 | 31.53 | 121.28 | -4.64 |
| 2017 (4) | 0.34 | 5.89 | 1.07 | 50.7 | 3.96 | 17.51 | 30.69 | -34.87 | 0.10 | 71.47 | 237.31 | -5.5 | 127.18 | 48.12 |
| 2016 (3) | 0.32 | -20.78 | 0.71 | -4.05 | 3.37 | 126.17 | 47.12 | 324.12 | 0.06 | -93.83 | 251.13 | 17.91 | 85.86 | 5.39 |
| 2015 (2) | 0.41 | -16.08 | 0.74 | 221.74 | 1.49 | 30.7 | 11.11 | 0 | 0.91 | 0 | 212.98 | 47.11 | 81.47 | 11.99 |
| 2014 (1) | 0.49 | 0 | 0.23 | 0 | 1.14 | 0 | -35.90 | 0 | 0.00 | 0 | 144.78 | 0 | 72.75 | 0 |
| 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) | 0.18 | 22.36 | 22.28 | 1.6 | 300.0 | 300.0 | 138.33 | -24.59 | -28.13 | 0.00 | 0 | 0 | 335.01 | -27.01 | -47.76 | 230.74 | -17.32 | -44.75 |
| 24Q2 (19) | 0.14 | -46.67 | -7.06 | 0.4 | 0.0 | 0.0 | 183.44 | 65.56 | -25.92 | 0.00 | 0 | 0 | 459.00 | 104.66 | -21.52 | 279.09 | 83.59 | -24.79 |
| 24Q1 (18) | 0.27 | 74.84 | 17.87 | 0.4 | 0.0 | 0 | 110.80 | -46.92 | 47.01 | 0.00 | 0 | 0 | 224.27 | -68.24 | -33.96 | 152.02 | -71.76 | -30.42 |
| 23Q4 (17) | 0.16 | 7.17 | -5.59 | 0.4 | 0.0 | 0.0 | 208.73 | 8.45 | 6.91 | 0.00 | 0 | 0 | 706.05 | 10.11 | 27.71 | 538.36 | 28.9 | 45.92 |
| 23Q3 (16) | 0.14 | -6.99 | -10.71 | 0.4 | 0.0 | 0.0 | 192.47 | -22.27 | 17.51 | 0.00 | 0 | 0 | 641.25 | 9.64 | 17.38 | 417.66 | 12.56 | 15.75 |
| 23Q2 (15) | 0.16 | -32.36 | 12.97 | 0.4 | 0 | 300.0 | 247.62 | 228.54 | 473.73 | 0.00 | 0 | 0 | 584.85 | 72.23 | -16.24 | 371.07 | 69.84 | -22.17 |
| 23Q1 (14) | 0.23 | 40.04 | -12.59 | 0 | -100.0 | -100.0 | 75.37 | -61.39 | -41.96 | 0.00 | 0 | 0 | 339.58 | -38.58 | 11.71 | 218.48 | -40.78 | -5.34 |
| 22Q4 (13) | 0.16 | 1.35 | 15.02 | 0.4 | 0.0 | 33.33 | 195.23 | 19.2 | -6.35 | 0.00 | 0 | 0 | 552.84 | 1.2 | -27.94 | 368.95 | 2.25 | -39.33 |
| 22Q3 (12) | 0.16 | 17.68 | -21.32 | 0.4 | 300.0 | 0 | 163.79 | 279.49 | 55.95 | 0.00 | 0 | 0 | 546.29 | -21.76 | 3.13 | 360.84 | -24.32 | 18.41 |
| 22Q2 (11) | 0.14 | -47.67 | -34.13 | 0.1 | -85.71 | 900.0 | 43.16 | -66.76 | -72.62 | 0.00 | 0 | 0 | 698.21 | 129.69 | 29.01 | 476.77 | 106.57 | 65.48 |
| 22Q1 (10) | 0.26 | 84.28 | -2.22 | 0.7 | 133.33 | 6900.0 | 129.86 | -37.71 | -21.24 | 0.00 | 0 | 0 | 303.98 | -60.38 | -16.04 | 230.80 | -62.05 | 14.21 |
| 21Q4 (9) | 0.14 | -30.67 | -43.48 | 0.3 | 0 | 0.0 | 208.46 | 98.48 | 121.3 | 0.00 | 0 | -100.0 | 767.20 | 44.83 | 81.6 | 608.12 | 99.55 | 165.39 |
| 21Q3 (8) | 0.21 | -1.48 | -48.59 | 0 | -100.0 | -100.0 | 105.03 | -33.38 | 108.39 | 0.00 | 0 | -100.0 | 529.72 | -2.12 | 134.23 | 304.74 | 5.77 | 310.26 |
| 21Q2 (7) | 0.21 | -22.32 | -46.01 | 0.01 | 0.0 | -98.92 | 157.65 | -4.39 | 600.04 | 0.00 | 0 | -100.0 | 541.22 | 49.49 | 128.93 | 288.12 | 42.58 | 334.9 |
| 21Q1 (6) | 0.27 | 6.52 | 0 | 0.01 | -96.67 | 0 | 164.88 | 75.03 | 0 | 0.00 | -100.0 | 0 | 362.04 | -14.3 | 0 | 202.08 | -11.81 | 0 |
| 20Q4 (5) | 0.25 | -36.94 | 0 | 0.3 | -74.79 | 0 | 94.20 | 86.9 | 0 | 0.05 | -88.0 | 0 | 422.47 | 86.81 | 0 | 229.14 | 208.48 | 0 |
| 20Q3 (4) | 0.40 | 3.48 | 0.0 | 1.19 | 27.96 | 0.0 | 50.40 | 123.8 | 0.0 | 0.42 | -55.13 | 0.0 | 226.15 | -4.34 | 0.0 | 74.28 | 12.12 | 0.0 |
| 20Q2 (3) | 0.39 | 0 | 0.0 | 0.93 | 0 | 0.0 | 22.52 | 0 | 0.0 | 0.93 | 0 | 0.0 | 236.41 | 0 | 0.0 | 66.25 | 0 | 0.0 |
