- 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) | 0.26 | -39.69 | 3.6 | -78.08 | 72.67 | -9.58 | 20.11 | -10.86 | 0.00 | 0 | 250.55 | 47.53 | 184.73 | 50.47 |
| 2022 (9) | 0.42 | -14.67 | 16.42 | -21.59 | 80.37 | 40.43 | 22.56 | -42.02 | 0.00 | 0 | 169.83 | 40.73 | 122.77 | 63.76 |
| 2021 (8) | 0.50 | 18.57 | 20.94 | 73.06 | 57.23 | 22.84 | 38.91 | -9.64 | 0.00 | 0 | 120.68 | -21.57 | 74.97 | -38.13 |
| 2020 (7) | 0.42 | 18.86 | 12.1 | 42.35 | 46.59 | -11.0 | 43.06 | -28.65 | 0.00 | 0 | 153.86 | -10.38 | 121.17 | -2.65 |
| 2019 (6) | 0.35 | 11.6 | 8.5 | 230.74 | 52.35 | 13.46 | 60.35 | -65.56 | 0.00 | 0 | 171.68 | -13.99 | 124.47 | -9.29 |
| 2018 (5) | 0.32 | 36.24 | 2.57 | 350.88 | 46.14 | 13.59 | 175.23 | -79.59 | 0.00 | 0 | 199.61 | -40.52 | 137.21 | -47.47 |
| 2017 (4) | 0.23 | 7.77 | 0.57 | 18.75 | 40.62 | -2.47 | 858.40 | 10.08 | 0.00 | 0 | 335.60 | -11.24 | 261.21 | -13.58 |
| 2016 (3) | 0.21 | -6.0 | 0.48 | -28.36 | 41.65 | 3.92 | 779.77 | 61.26 | 0.00 | 0 | 378.11 | 5.3 | 302.24 | 5.73 |
| 2015 (2) | 0.23 | -13.05 | 0.67 | -26.37 | 40.08 | 5.5 | 483.55 | 16.11 | 0.00 | 0 | 359.08 | 18.59 | 285.85 | 18.3 |
| 2014 (1) | 0.26 | -12.57 | 0.91 | 59.65 | 37.99 | 9.36 | 416.47 | 240.89 | 0.00 | 0 | 302.78 | 35.97 | 241.64 | 45.49 |
| 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) | 0.20 | -27.64 | -32.97 | 2.44 | -23.27 | -59.74 | 155.51 | -15.99 | 355.24 | 0.00 | 0 | 0 | 252.42 | 35.96 | 21.3 | 190.13 | 34.01 | 28.24 |
| 24Q2 (19) | 0.28 | -6.45 | -29.74 | 3.18 | 167.23 | -69.42 | 185.11 | 183.65 | 1318.47 | 0.00 | 0 | 0 | 185.66 | -8.31 | 6.1 | 141.88 | -4.48 | 4.71 |
| 24Q1 (18) | 0.30 | 16.02 | -35.82 | 1.19 | -66.94 | -92.97 | 65.26 | 83.99 | 346.37 | 0.00 | 0 | 0 | 202.49 | -19.18 | 31.38 | 148.54 | -19.59 | 23.06 |
| 23Q4 (17) | 0.26 | -14.64 | -39.69 | 3.6 | -40.59 | -78.08 | 35.47 | 3.83 | 109.51 | 0.00 | 0 | 0 | 250.55 | 20.4 | 47.53 | 184.73 | 24.6 | 50.47 |
| 23Q3 (16) | 0.30 | -24.16 | -33.64 | 6.06 | -41.73 | -68.78 | 34.16 | 161.76 | 46.42 | 0.00 | 0 | 0 | 208.10 | 18.92 | 35.39 | 148.26 | 9.42 | 31.06 |
| 23Q2 (15) | 0.39 | -14.54 | -23.98 | 10.4 | -38.57 | -52.88 | 13.05 | -10.74 | -47.97 | 0.00 | 0 | 0 | 174.99 | 13.53 | 29.33 | 135.50 | 12.25 | 42.86 |
| 23Q1 (14) | 0.46 | 9.02 | -9.55 | 16.93 | 3.11 | -24.15 | 14.62 | -13.64 | -56.35 | 0.00 | 0 | 0 | 154.13 | -9.24 | 32.54 | 120.71 | -1.68 | 65.24 |
| 22Q4 (13) | 0.42 | -6.08 | -14.67 | 16.42 | -15.4 | -21.59 | 16.93 | -27.43 | -18.57 | 0.00 | 0 | 0 | 169.83 | 10.49 | 40.73 | 122.77 | 8.53 | 63.76 |
| 22Q3 (12) | 0.45 | -13.13 | -6.71 | 19.41 | -12.05 | 2.43 | 23.33 | -6.98 | -23.96 | 0.00 | 0 | 0 | 153.70 | 13.6 | 24.04 | 113.12 | 19.26 | 45.64 |
| 22Q2 (11) | 0.52 | 1.69 | 7.1 | 22.07 | -1.12 | 40.93 | 25.08 | -25.11 | -56.01 | 0.00 | 0 | 0 | 135.30 | 16.35 | 4.4 | 94.85 | 29.84 | 0.78 |
| 22Q1 (10) | 0.51 | 2.84 | 10.19 | 22.32 | 6.59 | 63.4 | 33.49 | 61.09 | -49.23 | 0.00 | 0 | 0 | 116.29 | -3.64 | -16.26 | 73.05 | -2.56 | -30.03 |
| 21Q4 (9) | 0.50 | 2.69 | 18.57 | 20.94 | 10.5 | 73.06 | 20.79 | -32.24 | -73.77 | 0.00 | 0 | 0 | 120.68 | -2.61 | -21.57 | 74.97 | -3.48 | -38.13 |
| 21Q3 (8) | 0.48 | -0.27 | 24.06 | 18.95 | 21.01 | 82.21 | 30.68 | -46.18 | -46.94 | 0.00 | 0 | 0 | 123.91 | -4.39 | -23.97 | 77.67 | -17.48 | -39.03 |
| 21Q2 (7) | 0.48 | 4.62 | 20.29 | 15.66 | 14.64 | 92.86 | 57.01 | -13.57 | 1026.68 | 0.00 | 0 | 0 | 129.60 | -6.68 | -13.09 | 94.12 | -9.85 | -14.16 |
| 21Q1 (6) | 0.46 | 10.66 | 13.29 | 13.66 | 12.89 | 57.55 | 65.96 | -16.77 | 77.84 | 0.00 | 0 | 0 | 138.87 | -9.74 | -4.17 | 104.40 | -13.84 | -2.05 |
| 20Q4 (5) | 0.42 | 7.45 | 18.86 | 12.1 | 16.35 | 42.35 | 79.25 | 37.06 | 167.01 | 0.00 | 0 | 0 | 153.86 | -5.6 | -10.38 | 121.17 | -4.88 | -2.65 |
| 20Q3 (4) | 0.39 | -3.3 | 0.0 | 10.4 | 28.08 | 0.0 | 57.82 | 1042.69 | 0.0 | 0.00 | 0 | 0.0 | 162.98 | 9.29 | 0.0 | 127.39 | 16.19 | 0.0 |
| 20Q2 (3) | 0.40 | -1.47 | 0.0 | 8.12 | -6.34 | 0.0 | 5.06 | -86.36 | 0.0 | 0.00 | 0 | 0.0 | 149.12 | 2.91 | 0.0 | 109.64 | 2.87 | 0.0 |
| 20Q1 (2) | 0.41 | 16.11 | 0.0 | 8.67 | 2.0 | 0.0 | 37.09 | 24.97 | 0.0 | 0.00 | 0 | 0.0 | 144.91 | -15.59 | 0.0 | 106.58 | -14.37 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 8.5 | 0.0 | 0.0 | 29.68 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 171.68 | 0.0 | 0.0 | 124.47 | 0.0 | 0.0 |
