- 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) | 0.85 | 3.92 | 38.51 | 106.27 | 6.09 | 34.73 | -0.42 | 0 | 0.00 | 0 | 153.94 | -25.79 | 18.30 | -36.57 |
| 2022 (9) | 0.82 | 4.13 | 18.67 | -35.33 | 4.52 | -38.59 | -1.89 | 0 | 0.00 | 0 | 207.45 | 25.61 | 28.85 | -39.75 |
| 2021 (8) | 0.79 | 0.67 | 28.87 | 87.59 | 7.36 | 98.92 | -1.80 | 0 | 0.00 | 0 | 165.16 | 17.49 | 47.88 | 27.92 |
| 2020 (7) | 0.78 | 3.47 | 15.39 | 266.43 | 3.7 | -51.51 | -0.94 | 0 | 0.00 | 0 | 140.57 | -14.04 | 37.43 | -12.18 |
| 2019 (6) | 0.76 | 29.04 | 4.2 | -60.93 | 7.63 | -48.31 | -1.12 | 0 | 19.67 | 0.0 | 163.53 | 51.03 | 42.62 | 54.36 |
| 2018 (5) | 0.59 | -13.33 | 10.75 | 30.46 | 14.76 | 46.57 | 2.32 | 0 | 19.67 | 222.76 | 108.28 | -22.7 | 27.61 | -34.5 |
| 2017 (4) | 0.68 | -3.11 | 8.24 | -35.17 | 10.07 | 15.75 | -0.20 | 0 | 6.09 | 0.0 | 140.07 | -15.58 | 42.15 | -40.8 |
| 2016 (3) | 0.70 | 7.13 | 12.71 | 287.5 | 8.7 | 508.39 | 4.64 | 0 | 6.09 | 0 | 165.92 | -19.86 | 71.20 | -2.51 |
| 2015 (2) | 0.65 | 1.72 | 3.28 | -33.06 | 1.43 | -14.88 | -9.07 | 0 | 0.00 | 0 | 207.03 | -32.35 | 73.03 | -51.65 |
| 2014 (1) | 0.64 | 78.24 | 4.9 | 206.25 | 1.68 | -95.03 | -10.37 | 0 | 0.00 | 0 | 306.01 | -21.56 | 151.04 | -22.88 |
| 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) | 0.86 | -1.51 | 2.24 | 32.8 | -20.06 | 11.34 | 7.78 | 636.55 | 3282.61 | 0.03 | 0 | 0 | 165.30 | 13.59 | 0.1 | 11.28 | 87.69 | -30.33 |
| 24Q2 (19) | 0.87 | 0.97 | 4.45 | 41.03 | 0.64 | 89.87 | -1.45 | -98.63 | 10.49 | 0.00 | 0 | 0 | 145.52 | -2.76 | -26.83 | 6.01 | -43.46 | -65.08 |
| 24Q1 (18) | 0.86 | 1.0 | 4.39 | 40.77 | 5.87 | 93.13 | -0.73 | -165.18 | 48.23 | 0.00 | 0 | 0 | 149.65 | -2.79 | -27.11 | 10.63 | -41.91 | -49.24 |
| 23Q4 (17) | 0.85 | 1.79 | 3.92 | 38.51 | 30.72 | 106.27 | 1.12 | 386.96 | 205.66 | 0.00 | 0 | 0 | 153.94 | -6.78 | -25.79 | 18.30 | 13.03 | -36.57 |
| 23Q3 (16) | 0.84 | 0.63 | 3.45 | 29.46 | 36.33 | 72.58 | 0.23 | 114.2 | 108.16 | 0.00 | 0 | 0 | 165.14 | -16.96 | -24.41 | 16.19 | -5.93 | -63.36 |
| 23Q2 (15) | 0.83 | 0.91 | 3.91 | 21.61 | 2.37 | 16.62 | -1.62 | -14.89 | -40.87 | 0.00 | 0 | 0 | 198.87 | -3.14 | -11.64 | 17.21 | -17.81 | -68.82 |
| 23Q1 (14) | 0.82 | 0.54 | 4.03 | 21.11 | 13.07 | 21.53 | -1.41 | -33.02 | 59.13 | 0.00 | 0 | 0 | 205.32 | -1.03 | -12.37 | 20.94 | -27.42 | -58.48 |
| 22Q4 (13) | 0.82 | 1.34 | 4.13 | 18.67 | 9.37 | -35.33 | -1.06 | 62.41 | -15.22 | 0.00 | 0 | 0 | 207.45 | -5.04 | 25.61 | 28.85 | -34.71 | -39.75 |
| 22Q3 (12) | 0.81 | 1.08 | 5.55 | 17.07 | -7.88 | -29.78 | -2.82 | -145.22 | -514.71 | 0.00 | 0 | 0 | 218.46 | -2.94 | 22.37 | 44.19 | -19.95 | -19.35 |
| 22Q2 (11) | 0.80 | 1.02 | -4.98 | 18.53 | 6.68 | 6.8 | -1.15 | 66.67 | 74.67 | 0.00 | 0 | 0 | 225.08 | -3.93 | 34.26 | 55.20 | 9.46 | 194.09 |
| 22Q1 (10) | 0.79 | 0.64 | -4.87 | 17.37 | -39.83 | -3.77 | -3.45 | -275.0 | -20.21 | 0.00 | 0 | 0 | 234.29 | 41.86 | 38.07 | 50.43 | 5.33 | 53.24 |
| 21Q4 (9) | 0.79 | 2.72 | 0.67 | 28.87 | 18.76 | 87.59 | -0.92 | -235.29 | 82.8 | 0.00 | 0 | 0 | 165.16 | -7.49 | 17.49 | 47.88 | -12.61 | 27.92 |
| 21Q3 (8) | 0.77 | -9.0 | 5.74 | 24.31 | 40.12 | 233.01 | 0.68 | 114.98 | 135.05 | 0.00 | 0 | 0 | 178.53 | 6.49 | 5.46 | 54.79 | 191.9 | -4.21 |
| 21Q2 (7) | 0.84 | 1.14 | 19.49 | 17.35 | -3.88 | 199.14 | -4.54 | -58.19 | -138.41 | 0.00 | 0 | 0 | 167.65 | -1.2 | -5.29 | 18.77 | -42.97 | -69.75 |
| 21Q1 (6) | 0.83 | 6.49 | 17.47 | 18.05 | 17.28 | 319.77 | -2.87 | 46.36 | 60.85 | 0.00 | 0 | 0 | 169.69 | 20.72 | -13.71 | 32.91 | -12.08 | -52.2 |
| 20Q4 (5) | 0.78 | 7.9 | 3.47 | 15.39 | 110.82 | 266.43 | -5.35 | -175.77 | -295.26 | 0.00 | 0 | 0 | 140.57 | -16.96 | -14.04 | 37.43 | -34.56 | -12.18 |
| 20Q3 (4) | 0.72 | 2.82 | 0.0 | 7.3 | 25.86 | 0.0 | -1.94 | -116.41 | 0.0 | 0.00 | 0 | 0.0 | 169.28 | -4.37 | 0.0 | 57.20 | -7.82 | 0.0 |
| 20Q2 (3) | 0.70 | -0.56 | 0.0 | 5.8 | 34.88 | 0.0 | 11.82 | 261.26 | 0.0 | 0.00 | 0 | 0.0 | 177.02 | -9.98 | 0.0 | 62.05 | -9.88 | 0.0 |
| 20Q1 (2) | 0.71 | -6.21 | 0.0 | 4.3 | 2.38 | 0.0 | -7.33 | -367.52 | 0.0 | 0.00 | 0 | 0.0 | 196.64 | 20.25 | 0.0 | 68.85 | 61.54 | 0.0 |
| 19Q4 (1) | 0.76 | 0.0 | 0.0 | 4.2 | 0.0 | 0.0 | 2.74 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 163.53 | 0.0 | 0.0 | 42.62 | 0.0 | 0.0 |
