- 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) | 0.66 | -2.27 | 5.7 | 0 | 40.98 | 3.38 | 384.93 | 61.36 | 0.00 | 0 | 92.84 | 2.95 | 27.08 | -2.76 |
| 2022 (9) | 0.68 | 1.7 | 0 | 0 | 39.64 | 11.63 | 238.56 | 337.4 | 0.00 | 0 | 90.18 | -3.87 | 27.85 | -13.62 |
| 2021 (8) | 0.67 | -1.87 | 0 | 0 | 35.51 | -3.08 | 54.54 | -13.37 | 0.00 | 0 | 93.81 | -0.56 | 32.24 | -5.37 |
| 2020 (7) | 0.68 | -2.09 | 0 | 0 | 36.64 | -19.63 | 62.96 | 68.39 | 0.00 | 0 | 94.34 | -6.35 | 34.07 | -18.18 |
| 2019 (6) | 0.69 | -6.21 | 33.97 | 7.33 | 45.59 | -8.03 | 37.39 | 16.08 | 0.00 | 0 | 100.74 | 12.9 | 41.64 | 71.78 |
| 2018 (5) | 0.74 | -0.14 | 31.65 | 12.08 | 49.57 | -2.88 | 32.21 | 3.3 | 0.00 | 0 | 89.23 | 10.9 | 24.24 | 222.34 |
| 2017 (4) | 0.74 | -5.38 | 28.24 | -60.64 | 51.04 | 47.39 | 31.18 | 111.96 | 0.00 | 0 | 80.46 | 19.38 | 7.52 | 78.2 |
| 2016 (3) | 0.78 | -2.61 | 71.75 | -3.22 | 34.63 | -1.87 | 14.71 | -23.54 | 0.00 | 0 | 67.40 | -2.28 | 4.22 | -15.94 |
| 2015 (2) | 0.80 | 5.69 | 74.14 | 186.37 | 35.29 | -35.26 | 19.24 | -86.74 | 0.16 | 0 | 68.97 | -14.3 | 5.02 | -33.16 |
| 2014 (1) | 0.76 | -0.18 | 25.89 | 158.38 | 54.51 | 31.29 | 145.05 | 41.09 | 0.00 | 0 | 80.48 | -7.05 | 7.51 | -15.43 |
| 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) | 0.65 | 0.11 | -1.02 | 8.1 | -5.81 | 0 | 40.43 | -62.41 | -89.33 | 0.00 | 0 | 0 | 96.65 | 0.55 | 2.88 | 26.43 | -2.58 | -3.89 |
| 24Q2 (19) | 0.65 | -0.67 | -2.11 | 8.6 | 40.98 | 0 | 107.56 | -28.08 | -88.73 | 0.00 | 0 | 0 | 96.12 | 1.21 | 5.46 | 27.13 | -5.67 | 1.92 |
| 24Q1 (18) | 0.65 | -1.36 | -2.59 | 6.1 | 7.02 | 0 | 149.55 | -20.11 | -59.8 | 0.00 | 0 | 0 | 94.97 | 2.29 | 5.3 | 28.76 | 6.2 | 6.05 |
| 23Q4 (17) | 0.66 | 0.91 | -2.27 | 5.7 | 0 | 0 | 187.19 | -50.58 | -37.56 | 0.00 | 0 | 0 | 92.84 | -1.17 | 2.95 | 27.08 | -1.53 | -2.76 |
| 23Q3 (16) | 0.66 | -1.0 | -3.1 | 0 | 0 | 0 | 378.81 | -60.3 | 302.39 | 0.00 | 0 | 0 | 93.94 | 3.07 | 3.42 | 27.50 | 3.31 | -7.03 |
| 23Q2 (15) | 0.66 | -1.16 | -1.95 | 0 | 0 | 0 | 954.25 | 156.49 | 182.79 | 0.00 | 0 | 0 | 91.14 | 1.05 | -0.96 | 26.62 | -1.84 | -10.22 |
| 23Q1 (14) | 0.67 | -1.03 | 1.19 | 0 | 0 | -100.0 | 372.04 | 24.09 | 50.73 | 0.00 | 0 | 0 | 90.19 | 0.01 | -3.8 | 27.12 | -2.62 | -14.5 |
| 22Q4 (13) | 0.68 | 0.06 | 1.7 | 0 | 0 | 0 | 299.81 | 218.47 | 311.83 | 0.00 | 0 | 0 | 90.18 | -0.72 | -3.87 | 27.85 | -5.85 | -13.62 |
| 22Q3 (12) | 0.68 | 0.18 | 0.8 | 0 | 0 | 0 | 94.14 | -72.1 | 247.64 | 0.00 | 0 | 0 | 90.83 | -1.29 | -1.11 | 29.58 | -0.24 | -6.57 |
| 22Q2 (11) | 0.68 | 2.01 | 1.03 | 0 | -100.0 | 0 | 337.44 | 36.71 | 290.96 | 0.00 | 0 | 0 | 92.02 | -1.85 | -0.74 | 29.65 | -6.53 | -9.24 |
| 22Q1 (10) | 0.66 | -0.54 | -1.32 | 0.05 | 0 | 0 | 246.83 | 239.05 | 46.58 | 0.00 | 0 | 0 | 93.75 | -0.06 | 1.32 | 31.72 | -1.61 | -5.17 |
| 21Q4 (9) | 0.67 | -0.82 | -1.87 | 0 | 0 | 0 | 72.80 | 168.83 | 30.23 | 0.00 | 0 | 0 | 93.81 | 2.13 | -0.56 | 32.24 | 1.83 | -5.37 |
| 21Q3 (8) | 0.67 | 0.4 | -1.91 | 0 | 0 | 0 | 27.08 | -68.62 | -85.1 | 0.00 | 0 | 0 | 91.85 | -0.93 | -3.52 | 31.66 | -3.09 | -6.85 |
| 21Q2 (7) | 0.67 | -0.37 | -4.26 | 0 | 0 | -100.0 | 86.31 | -48.74 | -17.17 | 0.00 | 0 | 0 | 92.71 | 0.19 | -2.12 | 32.67 | -2.33 | -9.78 |
| 21Q1 (6) | 0.67 | -1.09 | -3.84 | 0 | 0 | -100.0 | 168.39 | 201.23 | 544.19 | 0.00 | 0 | 0 | 92.53 | -1.92 | -4.85 | 33.45 | -1.82 | -12.04 |
| 20Q4 (5) | 0.68 | -0.86 | -2.09 | 0 | 0 | -100.0 | 55.90 | -69.23 | 96.76 | 0.00 | 0 | 0 | 94.34 | -0.9 | -6.35 | 34.07 | 0.24 | -18.18 |
| 20Q3 (4) | 0.69 | -2.0 | 0.0 | 0 | -100.0 | 0.0 | 181.69 | 74.37 | 0.0 | 0.00 | 0 | 0.0 | 95.20 | 0.51 | 0.0 | 33.99 | -6.13 | 0.0 |
| 20Q2 (3) | 0.70 | 0.07 | 0.0 | 1.33 | -96.07 | 0.0 | 104.20 | 298.62 | 0.0 | 0.00 | 0 | 0.0 | 94.72 | -2.6 | 0.0 | 36.21 | -4.79 | 0.0 |
| 20Q1 (2) | 0.70 | 0.71 | 0.0 | 33.84 | -0.38 | 0.0 | 26.14 | -7.99 | 0.0 | 0.00 | 0 | 0.0 | 97.25 | -3.46 | 0.0 | 38.03 | -8.67 | 0.0 |
| 19Q4 (1) | 0.69 | 0.0 | 0.0 | 33.97 | 0.0 | 0.0 | 28.41 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 100.74 | 0.0 | 0.0 | 41.64 | 0.0 | 0.0 |
