- 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) | 0.35 | 18.42 | 3.58 | 3877.78 | 61.92 | -9.47 | 64.44 | -88.28 | 0.00 | 0 | 164.89 | -32.89 | 84.77 | -40.45 |
| 2022 (9) | 0.29 | -11.31 | 0.09 | 0 | 68.4 | 7.5 | 549.84 | -15.48 | 0.00 | 0 | 245.70 | 13.17 | 142.34 | 37.67 |
| 2021 (8) | 0.33 | 6.58 | 0 | 0 | 63.63 | 5.47 | 650.58 | -48.42 | 0.00 | 0 | 217.11 | -4.72 | 103.39 | -29.7 |
| 2020 (7) | 0.31 | -1.94 | 0 | 0 | 60.33 | 4.27 | 1261.24 | 638.73 | 0.00 | 0 | 227.87 | 1.68 | 147.06 | 21.02 |
| 2019 (6) | 0.31 | -13.86 | 0.09 | -97.63 | 57.86 | 8.64 | 170.73 | 3.26 | 0.00 | 0 | 224.11 | 12.56 | 121.52 | 36.52 |
| 2018 (5) | 0.37 | 8.11 | 3.8 | 84.47 | 53.26 | -6.08 | 165.34 | -3.32 | 0.19 | -3.33 | 199.10 | -16.76 | 89.01 | -33.27 |
| 2017 (4) | 0.34 | -8.21 | 2.06 | 58.46 | 56.71 | 1.7 | 171.02 | -7.65 | 0.19 | 97.64 | 239.19 | 7.69 | 133.38 | 9.65 |
| 2016 (3) | 0.37 | -11.6 | 1.3 | -60.12 | 55.76 | 20.17 | 185.19 | 136.97 | 0.10 | 0 | 222.11 | 7.23 | 121.64 | 18.6 |
| 2015 (2) | 0.42 | -5.08 | 3.26 | -22.57 | 46.4 | 11.03 | 78.15 | 68.79 | 0.00 | 0 | 207.13 | -7.68 | 102.56 | -24.52 |
| 2014 (1) | 0.44 | -5.47 | 4.21 | -19.19 | 41.79 | 8.94 | 46.30 | 557.67 | 0.00 | 0 | 224.35 | -15.17 | 135.88 | -3.33 |
| 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) | 0.39 | -16.71 | 22.18 | 7.53 | -36.67 | 617.14 | 45.96 | 26.16 | -48.78 | 1.60 | -13.27 | 0 | 178.97 | 19.93 | -22.84 | 94.74 | 17.06 | -28.8 |
| 24Q2 (19) | 0.46 | 1.18 | 20.54 | 11.89 | 0.76 | 1881.67 | 36.43 | 627.97 | -66.65 | 1.84 | 0 | 0 | 149.23 | 2.22 | -23.1 | 80.93 | -0.01 | -30.06 |
| 24Q1 (18) | 0.46 | 32.73 | 25.39 | 11.8 | 229.61 | 0 | -6.90 | -122.16 | -119.58 | 0.00 | 0 | 0 | 145.99 | -11.46 | -27.11 | 80.94 | -4.52 | -23.03 |
| 23Q4 (17) | 0.35 | 9.24 | 18.42 | 3.58 | 240.95 | 3877.78 | 31.14 | -65.3 | -94.24 | 0.00 | 0 | 0 | 164.89 | -28.91 | -32.89 | 84.77 | -36.29 | -40.45 |
| 23Q3 (16) | 0.32 | -17.83 | 11.15 | 1.05 | 75.0 | 0 | 89.73 | -17.86 | -86.55 | 0.00 | 0 | 0 | 231.96 | 19.53 | -9.04 | 133.06 | 14.98 | -1.81 |
| 23Q2 (15) | 0.38 | 5.25 | 2.64 | 0.6 | 0 | -84.29 | 109.24 | 209.99 | -77.84 | 0.00 | 0 | 0 | 194.06 | -3.11 | -2.14 | 115.72 | 10.04 | 11.96 |
| 23Q1 (14) | 0.37 | 25.34 | -6.11 | 0 | -100.0 | 0 | 35.24 | -93.48 | -93.4 | 0.00 | 0 | 0 | 200.28 | -18.49 | 6.77 | 105.16 | -26.12 | 9.89 |
| 22Q4 (13) | 0.29 | 2.53 | -11.31 | 0.09 | 0 | 0 | 540.84 | -18.92 | -13.45 | 0.00 | 0 | 0 | 245.70 | -3.65 | 13.17 | 142.34 | 5.04 | 37.67 |
| 22Q3 (12) | 0.28 | -24.12 | -12.89 | 0 | -100.0 | 0 | 667.01 | 35.31 | 65.57 | 0.00 | 0 | 0 | 255.00 | 28.59 | 16.68 | 135.51 | 31.1 | 21.89 |
| 22Q2 (11) | 0.37 | -3.72 | -10.83 | 3.82 | 0 | 51.59 | 492.94 | -7.72 | -34.5 | 0.00 | 0 | -100.0 | 198.30 | 5.71 | 14.17 | 103.36 | 8.0 | 9.67 |
| 22Q1 (10) | 0.39 | 18.4 | 1.59 | 0 | 0 | -100.0 | 534.16 | -14.52 | -69.44 | 0.00 | 0 | 0 | 187.58 | -13.6 | -0.11 | 95.70 | -7.44 | -15.74 |
| 21Q4 (9) | 0.33 | 0.7 | 6.58 | 0 | 0 | 0 | 624.87 | 55.11 | -49.64 | 0.00 | 0 | 0 | 217.11 | -0.65 | -4.72 | 103.39 | -7.0 | -29.7 |
| 21Q3 (8) | 0.33 | -22.32 | 14.28 | 0 | -100.0 | -100.0 | 402.85 | -46.47 | -78.51 | 0.00 | -100.0 | 0 | 218.54 | 25.82 | -10.5 | 111.17 | 17.95 | -29.77 |
| 21Q2 (7) | 0.42 | 9.68 | 9.91 | 2.52 | 2000.0 | 2700.0 | 752.54 | -56.95 | -38.08 | 0.14 | 0 | 0 | 173.69 | -7.51 | -6.28 | 94.25 | -17.02 | -14.22 |
| 21Q1 (6) | 0.38 | 24.21 | 17.37 | 0.12 | 0 | 0 | 1747.91 | 40.88 | 126.93 | 0.00 | 0 | 0 | 187.79 | -17.59 | -11.12 | 113.58 | -22.77 | -9.17 |
| 20Q4 (5) | 0.31 | 7.98 | -1.94 | 0 | -100.0 | -100.0 | 1240.72 | -33.81 | 646.84 | 0.00 | 0 | 0 | 227.87 | -6.68 | 1.68 | 147.06 | -7.1 | 21.02 |
| 20Q3 (4) | 0.29 | -25.29 | 0.0 | 0.05 | -44.44 | 0.0 | 1874.50 | 54.24 | 0.0 | 0.00 | 0 | 0.0 | 244.19 | 31.76 | 0.0 | 158.30 | 44.08 | 0.0 |
| 20Q2 (3) | 0.38 | 17.12 | 0.0 | 0.09 | 0 | 0.0 | 1215.32 | 57.78 | 0.0 | 0.00 | 0 | 0.0 | 185.33 | -12.29 | 0.0 | 109.87 | -12.14 | 0.0 |
| 20Q1 (2) | 0.33 | 3.78 | 0.0 | 0 | -100.0 | 0.0 | 770.25 | 363.64 | 0.0 | 0.00 | 0 | 0.0 | 211.29 | -5.72 | 0.0 | 125.05 | 2.9 | 0.0 |
| 19Q4 (1) | 0.31 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 166.13 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 224.11 | 0.0 | 0.0 | 121.52 | 0.0 | 0.0 |
