- 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) | 0.51 | -26.95 | 0.1 | -98.2 | 34.58 | -47.96 | 50.30 | -53.77 | 0.00 | 0 | 140.30 | 18.53 | 117.79 | 14.64 |
| 2022 (9) | 0.70 | 44.41 | 5.57 | 2685.0 | 66.45 | 85.05 | 108.80 | -48.48 | 0.00 | 0 | 118.37 | -18.24 | 102.75 | -17.63 |
| 2021 (8) | 0.48 | -11.41 | 0.2 | -73.68 | 35.91 | 1.18 | 211.18 | 68.77 | 0.00 | 0 | 144.77 | 9.62 | 124.74 | 29.87 |
| 2020 (7) | 0.55 | 8.69 | 0.76 | 280.0 | 35.49 | 2.9 | 125.13 | -49.28 | 0.00 | 0 | 132.06 | -11.51 | 96.05 | -4.52 |
| 2019 (6) | 0.50 | 5.18 | 0.2 | 0 | 34.49 | 6.65 | 246.73 | 68.62 | 0.00 | 0 | 149.23 | -7.85 | 100.60 | -22.62 |
| 2018 (5) | 0.48 | 0.97 | 0 | 0 | 32.34 | 14.48 | 146.32 | -30.29 | 0.00 | 0 | 161.95 | -2.36 | 130.01 | 3.36 |
| 2017 (4) | 0.47 | 15.17 | 1.73 | 765.0 | 28.25 | 10.14 | 209.90 | 72.83 | 0.00 | 0 | 165.86 | -9.52 | 125.78 | -14.25 |
| 2016 (3) | 0.41 | -11.18 | 0.2 | 100.0 | 25.65 | 5.73 | 121.45 | -68.46 | 0.00 | 0 | 183.31 | 11.53 | 146.69 | 6.3 |
| 2015 (2) | 0.46 | 26.53 | 0.1 | -9.09 | 24.26 | 2.97 | 385.10 | 12.16 | 0.00 | 0 | 164.36 | -18.15 | 138.00 | -25.01 |
| 2014 (1) | 0.36 | -6.17 | 0.11 | -21.43 | 23.56 | 21.63 | 343.34 | -5.52 | 0.00 | 0 | 200.81 | 8.11 | 184.02 | 6.19 |
| 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) | 0.52 | -5.02 | 6.67 | 0 | 0 | -100.0 | 423.27 | 8.83 | 232.13 | 0.00 | 0 | 0 | 143.66 | 3.76 | 2.42 | 122.69 | -0.34 | 8.8 |
| 24Q2 (19) | 0.55 | 19.35 | 2.76 | 0 | 0 | 0 | 388.94 | 44.39 | 692.14 | 0.00 | 0 | 0 | 138.46 | -12.2 | 5.06 | 123.11 | -10.05 | 13.35 |
| 24Q1 (18) | 0.46 | -9.52 | -16.09 | 0 | -100.0 | -100.0 | 269.37 | 39.45 | 1542.5 | 0.00 | 0 | 0 | 157.70 | 12.4 | 14.13 | 136.86 | 16.19 | 20.91 |
| 23Q4 (17) | 0.51 | 4.0 | -26.95 | 0.1 | 0.0 | -98.2 | 193.17 | 51.58 | 268.86 | 0.00 | 0 | 0 | 140.30 | 0.03 | 18.53 | 117.79 | 4.45 | 14.64 |
| 23Q3 (16) | 0.49 | -8.5 | -35.77 | 0.1 | 0 | -95.39 | 127.44 | 159.55 | -55.11 | 0.00 | 0 | 0 | 140.26 | 6.43 | 25.14 | 112.77 | 3.83 | 75.08 |
| 23Q2 (15) | 0.54 | -2.55 | -15.42 | 0 | -100.0 | -100.0 | 49.10 | 199.39 | -65.65 | 0.00 | 0 | 0 | 131.79 | -4.62 | 9.67 | 108.61 | -4.05 | 66.04 |
| 23Q1 (14) | 0.55 | -21.23 | 27.12 | 4.8 | -13.82 | 3900.0 | 16.40 | -68.68 | -86.41 | 0.00 | 0 | 0 | 138.18 | 16.74 | -16.95 | 113.19 | 10.16 | -18.71 |
| 22Q4 (13) | 0.70 | -8.55 | 44.41 | 5.57 | 156.68 | 2685.0 | 52.37 | -81.55 | -50.05 | 0.00 | 0 | 0 | 118.37 | 5.61 | -18.24 | 102.75 | 59.52 | -17.63 |
| 22Q3 (12) | 0.76 | 20.49 | 57.75 | 2.17 | 2311.11 | 50.69 | 283.89 | 98.61 | -26.51 | 0.00 | 0 | 0 | 112.08 | -6.73 | -22.0 | 64.41 | -1.53 | -48.3 |
| 22Q2 (11) | 0.63 | 46.46 | 58.73 | 0.09 | -25.0 | 0 | 142.94 | 18.42 | -85.48 | 0.00 | 0 | 0 | 120.17 | -27.77 | -32.84 | 65.41 | -53.02 | -58.49 |
| 22Q1 (10) | 0.43 | -10.52 | 0.49 | 0.12 | -40.0 | 71.43 | 120.71 | 15.13 | -13.07 | 0.00 | 0 | 0 | 166.38 | 14.93 | 2.81 | 139.24 | 11.62 | 7.41 |
| 21Q4 (9) | 0.48 | -0.1 | -11.41 | 0.2 | -86.11 | -73.68 | 104.85 | -72.86 | 116.99 | 0.00 | 0 | 0 | 144.77 | 0.74 | 9.62 | 124.74 | 0.13 | 29.87 |
| 21Q3 (8) | 0.48 | 21.24 | -4.31 | 1.44 | 0 | 15.2 | 386.30 | -60.75 | 177.61 | 0.00 | 0 | 0 | 143.70 | -19.69 | -4.66 | 124.58 | -20.95 | 14.43 |
| 21Q2 (7) | 0.40 | -7.28 | -24.61 | 0 | -100.0 | -100.0 | 984.11 | 608.71 | 355.8 | 0.00 | 0 | 0 | 178.93 | 10.57 | 25.37 | 157.59 | 21.57 | 65.52 |
| 21Q1 (6) | 0.43 | -21.11 | -10.64 | 0.07 | -90.79 | 0.0 | 138.86 | 187.38 | -62.57 | 0.00 | 0 | 0 | 161.83 | 22.54 | 2.58 | 129.63 | 34.96 | 41.35 |
| 20Q4 (5) | 0.55 | 7.9 | 8.69 | 0.76 | -39.2 | 280.0 | 48.32 | -65.27 | -50.92 | 0.00 | 0 | 0 | 132.06 | -12.39 | -11.51 | 96.05 | -11.78 | -4.52 |
| 20Q3 (4) | 0.51 | -4.48 | 0.0 | 1.25 | 861.54 | 0.0 | 139.15 | -35.55 | 0.0 | 0.00 | 0 | 0.0 | 150.73 | 5.61 | 0.0 | 108.87 | 14.35 | 0.0 |
| 20Q2 (3) | 0.53 | 9.91 | 0.0 | 0.13 | 85.71 | 0.0 | 215.91 | -41.8 | 0.0 | 0.00 | 0 | 0.0 | 142.72 | -9.53 | 0.0 | 95.21 | 3.82 | 0.0 |
| 20Q1 (2) | 0.48 | -4.05 | 0.0 | 0.07 | -65.0 | 0.0 | 370.97 | 276.77 | 0.0 | 0.00 | 0 | 0.0 | 157.76 | 5.72 | 0.0 | 91.71 | -8.84 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 98.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 149.23 | 0.0 | 0.0 | 100.60 | 0.0 | 0.0 |
