- 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) | 0.42 | 25.06 | 0.35 | 0 | 54.38 | 26.91 | 154.05 | -28.44 | 0.00 | 0 | 196.03 | -13.64 | 141.84 | -10.64 |
| 2022 (9) | 0.34 | -18.89 | 0 | 0 | 42.85 | -22.03 | 215.28 | 160.82 | 0.00 | 0 | 226.98 | 27.92 | 158.73 | 41.69 |
| 2021 (8) | 0.42 | -22.91 | 0 | 0 | 54.96 | -10.14 | 82.54 | 15.59 | 0.00 | 0 | 177.44 | 27.17 | 112.03 | 4.5 |
| 2020 (7) | 0.54 | 7.44 | 1.14 | -32.94 | 61.16 | 22.05 | 71.41 | 2.57 | 0.00 | 0 | 139.53 | -5.49 | 107.21 | -4.53 |
| 2019 (6) | 0.50 | -9.27 | 1.7 | -38.41 | 50.11 | 30.94 | 69.62 | 29.84 | 0.00 | 0 | 147.64 | 8.64 | 112.30 | 27.32 |
| 2018 (5) | 0.56 | 64.78 | 2.76 | 0 | 38.27 | 117.32 | 53.62 | -59.11 | 0.00 | 0 | 135.90 | -34.16 | 88.20 | -39.98 |
| 2017 (4) | 0.34 | 21.16 | 0 | 0 | 17.61 | -12.78 | 131.14 | 330.53 | 0.00 | 0 | 206.41 | -29.5 | 146.96 | -42.45 |
| 2016 (3) | 0.28 | -32.54 | 0.64 | -87.38 | 20.19 | -17.79 | 30.46 | 303.98 | 0.00 | 0 | 292.79 | 46.67 | 255.36 | 63.33 |
| 2015 (2) | 0.41 | -11.76 | 5.07 | -1.36 | 24.56 | 1.28 | 7.54 | -22.98 | 7.62 | 93.39 | 199.63 | 14.14 | 156.35 | 17.94 |
| 2014 (1) | 0.47 | 6.85 | 5.14 | -11.53 | 24.25 | 24.87 | 9.79 | 28.31 | 3.94 | 0 | 174.90 | 2.39 | 132.57 | 1.52 |
| 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) | 0.30 | -18.55 | -28.65 | 0 | -100.0 | -100.0 | 63.38 | 148.16 | -87.97 | 0.00 | 0 | 0 | 271.64 | 20.86 | 37.71 | 207.63 | 18.82 | 44.74 |
| 24Q2 (19) | 0.36 | -12.86 | -14.94 | 0.37 | 2.78 | 48.0 | 25.54 | -48.18 | -96.03 | 0.00 | 0 | 0 | 224.75 | 12.21 | 18.0 | 174.75 | 16.74 | 19.29 |
| 24Q1 (18) | 0.42 | -1.3 | 25.13 | 0.36 | 2.86 | 1700.0 | 49.29 | 12.74 | -90.46 | 0.00 | 0 | 0 | 200.30 | 2.18 | -15.37 | 149.69 | 5.53 | -14.72 |
| 23Q4 (17) | 0.42 | 1.85 | 25.06 | 0.35 | -22.22 | 0 | 43.72 | -91.7 | -94.01 | 0.00 | 0 | 0 | 196.03 | -0.62 | -13.64 | 141.84 | -1.12 | -10.64 |
| 23Q3 (16) | 0.42 | -2.89 | 18.32 | 0.45 | 80.0 | 66.67 | 526.98 | -18.01 | 157.79 | 0.00 | 0 | 0 | 197.26 | 3.57 | -8.34 | 143.45 | -2.08 | -8.85 |
| 23Q2 (15) | 0.43 | 28.19 | 2.02 | 0.25 | 1150.0 | -86.63 | 642.76 | 24.43 | 297.75 | 0.00 | 0 | 0 | 190.46 | -19.53 | 4.36 | 146.49 | -16.54 | 10.66 |
| 23Q1 (14) | 0.33 | -1.36 | -15.13 | 0.02 | 0 | 0 | 516.58 | -29.25 | 166.7 | 0.00 | 0 | 0 | 236.67 | 4.27 | 25.63 | 175.53 | 10.58 | 44.55 |
| 22Q4 (13) | 0.34 | -3.64 | -18.89 | 0 | -100.0 | 0 | 730.15 | 257.18 | 994.84 | 0.00 | 0 | 0 | 226.98 | 5.46 | 27.92 | 158.73 | 0.86 | 41.69 |
| 22Q3 (12) | 0.35 | -16.27 | -21.31 | 0.27 | -85.56 | 0 | 204.42 | 26.5 | 13.58 | 0.00 | 0 | 0 | 215.22 | 17.92 | 31.71 | 157.37 | 18.88 | 40.03 |
| 22Q2 (11) | 0.42 | 6.63 | -20.71 | 1.87 | 0 | 297.87 | 161.60 | -16.57 | 133.97 | 0.00 | 0 | 0 | 182.51 | -3.12 | 25.29 | 132.38 | 9.02 | 26.8 |
| 22Q1 (10) | 0.39 | -5.72 | -25.35 | 0 | 0 | -100.0 | 193.69 | 190.43 | 217.06 | 0.00 | 0 | 0 | 188.38 | 6.17 | 30.43 | 121.43 | 8.39 | 12.0 |
| 21Q4 (9) | 0.42 | -6.51 | -22.91 | 0 | 0 | -100.0 | 66.69 | -62.95 | 416.18 | 0.00 | 0 | 0 | 177.44 | 8.59 | 27.17 | 112.03 | -0.31 | 4.5 |
| 21Q3 (8) | 0.45 | -15.63 | -15.14 | 0 | -100.0 | -100.0 | 179.98 | 160.58 | 121.73 | 0.00 | 0 | 0 | 163.41 | 12.18 | 16.16 | 112.38 | 7.64 | 4.86 |
| 21Q2 (7) | 0.53 | 0.4 | 9.35 | 0.47 | -60.17 | -9.62 | 69.07 | 13.06 | -33.5 | 0.00 | 0 | 0 | 145.67 | 0.86 | -2.82 | 104.40 | -3.71 | -7.26 |
| 21Q1 (6) | 0.53 | -2.64 | 15.91 | 1.18 | 3.51 | -32.18 | 61.09 | 372.83 | -22.41 | 0.00 | 0 | 0 | 144.43 | 3.51 | -8.72 | 108.42 | 1.13 | -8.66 |
| 20Q4 (5) | 0.54 | 2.91 | 7.44 | 1.14 | -54.4 | -32.94 | 12.92 | -84.08 | -92.64 | 0.00 | 0 | 0 | 139.53 | -0.82 | -5.49 | 107.21 | 0.04 | -4.53 |
| 20Q3 (4) | 0.53 | 8.71 | 0.0 | 2.5 | 380.77 | 0.0 | 81.17 | -21.85 | 0.0 | 0.00 | 0 | 0.0 | 140.68 | -6.14 | 0.0 | 107.17 | -4.8 | 0.0 |
| 20Q2 (3) | 0.48 | 6.42 | 0.0 | 0.52 | -70.11 | 0.0 | 103.87 | 31.93 | 0.0 | 0.00 | 0 | 0.0 | 149.89 | -5.27 | 0.0 | 112.57 | -5.16 | 0.0 |
| 20Q1 (2) | 0.46 | -9.76 | 0.0 | 1.74 | 2.35 | 0.0 | 78.73 | -55.15 | 0.0 | 0.00 | 0 | 0.0 | 158.23 | 7.17 | 0.0 | 118.70 | 5.7 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 1.7 | 0.0 | 0.0 | 175.56 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 147.64 | 0.0 | 0.0 | 112.30 | 0.0 | 0.0 |
