- 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) | 0.45 | -17.28 | 0 | 0 | 27.66 | 11.4 | 11873.10 | 399.08 | 0.00 | 0 | 159.60 | 15.36 | 69.82 | 148.29 |
| 2022 (9) | 0.55 | -1.44 | 0 | 0 | 24.83 | -39.07 | 2378.98 | 3459.75 | 0.00 | 0 | 138.35 | 27.84 | 28.12 | -22.83 |
| 2021 (8) | 0.56 | -15.47 | 3.38 | -65.55 | 40.75 | 74.15 | 66.83 | -34.27 | 0.20 | -44.53 | 108.22 | 14.34 | 36.44 | -2.59 |
| 2020 (7) | 0.66 | 29.4 | 9.81 | 211.43 | 23.4 | 30.14 | 101.67 | 131.54 | 0.37 | 0 | 94.65 | 1.17 | 37.41 | 63.01 |
| 2019 (6) | 0.51 | -10.4 | 3.15 | -61.35 | 17.98 | 11.89 | 43.91 | 36.07 | 0.00 | 0 | 93.56 | 4.19 | 22.95 | -15.84 |
| 2018 (5) | 0.57 | 9.1 | 8.15 | 26.36 | 16.07 | 3.15 | 32.27 | -9.89 | 0.00 | 0 | 89.80 | -4.01 | 27.27 | -23.57 |
| 2017 (4) | 0.52 | -5.14 | 6.45 | -1.53 | 15.58 | 0.06 | 35.81 | 50.65 | 0.35 | -72.61 | 93.55 | -9.1 | 35.68 | -9.0 |
| 2016 (3) | 0.55 | -2.23 | 6.55 | -16.56 | 15.57 | 17.42 | 23.77 | 37.48 | 1.28 | -45.51 | 102.92 | -2.41 | 39.21 | -4.44 |
| 2015 (2) | 0.56 | 6.43 | 7.85 | 14.43 | 13.26 | 4.41 | 17.29 | 15.88 | 2.35 | -33.24 | 105.46 | -16.99 | 41.03 | -10.82 |
| 2014 (1) | 0.53 | -20.1 | 6.86 | -33.4 | 12.7 | -12.11 | 14.92 | -61.31 | 3.52 | 0 | 127.04 | -16.73 | 46.01 | -23.7 |
| 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) | 0.41 | -18.37 | 4.01 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 179.64 | 20.06 | 7.56 | 45.92 | -15.65 | -16.33 |
| 24Q2 (19) | 0.50 | -5.12 | 0.73 | 0 | 0 | 0 | 176143.00 | 0 | 15.92 | 0.00 | 0 | 0 | 149.62 | 2.83 | 7.84 | 54.44 | -4.66 | -9.94 |
| 24Q1 (18) | 0.53 | 15.82 | -9.91 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 145.50 | -8.83 | 12.51 | 57.10 | -18.22 | 135.17 |
| 23Q4 (17) | 0.45 | 15.94 | -17.28 | 0 | 0 | 0 | 3086.84 | 0 | -27.58 | 0.00 | 0 | 0 | 159.60 | -4.44 | 15.36 | 69.82 | 27.22 | 148.29 |
| 23Q3 (16) | 0.39 | -20.95 | -30.74 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 167.02 | 20.38 | 26.63 | 54.88 | -9.21 | 133.33 |
| 23Q2 (15) | 0.50 | -15.14 | -13.47 | 0 | 0 | 0 | 151955.00 | 0 | 119364.58 | 0.00 | 0 | 0 | 138.74 | 7.28 | 8.43 | 60.45 | 148.97 | 283.32 |
| 23Q1 (14) | 0.58 | 6.34 | -1.24 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | -100.0 | 129.32 | -6.53 | 25.47 | 24.28 | -13.66 | -24.99 |
| 22Q4 (13) | 0.55 | -2.92 | -1.44 | 0 | 0 | -100.0 | 4262.41 | -91.78 | 3170.73 | 0.00 | 0 | -100.0 | 138.35 | 4.89 | 27.84 | 28.12 | 19.56 | -22.83 |
| 22Q3 (12) | 0.57 | -1.24 | -7.86 | 0 | 0 | -100.0 | 51867.70 | 40809.28 | 58813.79 | 0.00 | 0 | -100.0 | 131.90 | 3.09 | 32.22 | 23.52 | 49.14 | -33.22 |
| 22Q2 (11) | 0.57 | -3.13 | -13.32 | 0 | -100.0 | -100.0 | -127.41 | -203.61 | -404.23 | 0.00 | -100.0 | -100.0 | 127.95 | 24.14 | 32.82 | 15.77 | -51.28 | -54.36 |
| 22Q1 (10) | 0.59 | 6.13 | -11.84 | 3.52 | 4.14 | -57.64 | 122.97 | -5.64 | 228.62 | 1.35 | 106.43 | -21.41 | 103.07 | -4.76 | 11.13 | 32.37 | -11.17 | 9.88 |
| 21Q4 (9) | 0.56 | -9.25 | -15.47 | 3.38 | -60.28 | -65.55 | 130.32 | 48.02 | 39.02 | 0.66 | -7.5 | -29.99 | 108.22 | 8.48 | 14.34 | 36.44 | 3.46 | -2.59 |
| 21Q3 (8) | 0.61 | -7.09 | 12.64 | 8.51 | -5.02 | 123.95 | 88.04 | 110.22 | -36.7 | 0.71 | -51.16 | 0 | 99.76 | 3.56 | 1.25 | 35.22 | 1.94 | 70.47 |
| 21Q2 (7) | 0.66 | -1.48 | 19.02 | 8.96 | 7.82 | 214.39 | 41.88 | 11.92 | -60.58 | 1.45 | -15.73 | 0 | 96.33 | 3.86 | 5.37 | 34.55 | 17.28 | 77.09 |
| 21Q1 (6) | 0.67 | 1.75 | 19.96 | 8.31 | -15.29 | 111.45 | 37.42 | -60.08 | -54.54 | 1.72 | 83.89 | 0 | 92.75 | -2.01 | 10.26 | 29.46 | -21.25 | 78.11 |
| 20Q4 (5) | 0.66 | 20.94 | 29.4 | 9.81 | 158.16 | 211.43 | 93.74 | -32.6 | 28.34 | 0.94 | 0 | 0 | 94.65 | -3.94 | 1.21 | 37.41 | 81.07 | 63.08 |
| 20Q3 (4) | 0.54 | -1.82 | 0.0 | 3.8 | 33.33 | 0.0 | 139.08 | 30.91 | 0.0 | 0.00 | 0 | 0.0 | 98.53 | 7.78 | 0.0 | 20.66 | 5.89 | 0.0 |
| 20Q2 (3) | 0.55 | -0.7 | 0.0 | 2.85 | -27.48 | 0.0 | 106.24 | 29.07 | 0.0 | 0.00 | 0 | 0.0 | 91.42 | 8.68 | 0.0 | 19.51 | 17.96 | 0.0 |
| 20Q1 (2) | 0.56 | 9.75 | 0.0 | 3.93 | 24.76 | 0.0 | 82.31 | 12.69 | 0.0 | 0.00 | 0 | 0.0 | 84.12 | -10.05 | 0.0 | 16.54 | -27.9 | 0.0 |
| 19Q4 (1) | 0.51 | 0.0 | 0.0 | 3.15 | 0.0 | 0.0 | 73.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 93.52 | 0.0 | 0.0 | 22.94 | 0.0 | 0.0 |
