- 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) | 0.56 | -2.34 | 181.55 | -4.34 | 97.98 | 12.57 | 126.49 | -58.15 | 0.00 | 0 | 177.60 | 2.31 | 8.24 | 37.79 |
| 2022 (9) | 0.57 | 1.8 | 189.78 | 10.67 | 87.04 | 79.5 | 302.28 | 319.66 | 0.00 | 0 | 173.59 | -1.02 | 5.98 | -22.03 |
| 2021 (8) | 0.56 | 22.43 | 171.48 | 50.84 | 48.49 | -47.28 | 72.03 | -86.3 | 0.00 | 0 | 175.38 | -18.15 | 7.67 | -40.59 |
| 2020 (7) | 0.46 | 9.91 | 113.68 | 51.63 | 91.98 | -4.37 | 525.74 | -21.46 | 0.00 | 0 | 214.26 | -14.45 | 12.91 | -17.35 |
| 2019 (6) | 0.42 | 2.48 | 74.97 | 27.8 | 96.18 | -20.55 | 669.43 | -64.75 | 0.24 | 22.73 | 250.44 | -4.25 | 15.62 | -39.25 |
| 2018 (5) | 0.41 | -24.42 | 58.66 | -37.6 | 121.06 | 73.61 | 1898.99 | 284.01 | 0.20 | -74.64 | 261.56 | 24.2 | 25.71 | -3.05 |
| 2017 (4) | 0.54 | -4.24 | 94.0 | -5.53 | 69.73 | 31.62 | 494.52 | -44.75 | 0.78 | -11.15 | 210.60 | 7.46 | 26.52 | 232.75 |
| 2016 (3) | 0.56 | -14.01 | 99.5 | -18.65 | 52.98 | 70.03 | 895.09 | 6686.13 | 0.88 | 0 | 195.98 | 29.98 | 7.97 | -47.04 |
| 2015 (2) | 0.66 | 4.9 | 122.31 | 0.68 | 31.16 | -40.18 | 13.19 | -69.38 | 0.00 | 0 | 150.78 | -7.16 | 15.05 | 58.25 |
| 2014 (1) | 0.62 | 5.08 | 121.48 | 10.83 | 52.09 | -36.73 | 43.08 | -79.16 | 0.00 | 0 | 162.41 | -4.73 | 9.51 | 61.19 |
| 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) | 0.61 | 1.76 | -3.62 | 202.93 | 13.99 | -1.75 | 73.56 | -19.27 | -13.09 | 0.00 | 0 | 0 | 163.63 | -1.68 | 3.66 | 6.66 | -6.72 | -37.76 |
| 24Q2 (19) | 0.60 | 7.37 | -3.34 | 178.03 | -0.39 | -9.1 | 91.12 | 266.83 | 377.82 | 0.00 | 0 | 0 | 166.42 | -6.93 | 3.36 | 7.14 | 11.04 | 72.88 |
| 24Q1 (18) | 0.56 | -0.64 | -2.85 | 178.73 | -1.55 | -5.78 | 24.84 | -92.23 | -41.04 | 0.00 | 0 | 0 | 178.82 | 0.69 | 2.86 | 6.43 | -21.97 | 65.3 |
| 23Q4 (17) | 0.56 | -11.22 | -2.34 | 181.55 | -12.1 | -4.34 | 319.68 | 277.69 | 35.65 | 0.00 | 0 | 0 | 177.60 | 12.5 | 2.31 | 8.24 | -22.99 | 37.79 |
| 23Q3 (16) | 0.63 | 2.06 | 9.8 | 206.55 | 5.46 | 15.28 | 84.64 | 343.84 | -32.48 | 0.00 | 0 | 0 | 157.86 | -1.96 | -8.84 | 10.70 | 159.08 | 138.84 |
| 23Q2 (15) | 0.62 | 7.91 | 9.87 | 195.86 | 3.25 | 26.89 | 19.07 | -54.74 | -92.74 | 0.00 | 0 | 0 | 161.01 | -7.38 | -8.95 | 4.13 | 6.17 | -18.7 |
| 23Q1 (14) | 0.57 | -0.12 | 9.08 | 189.69 | -0.05 | 27.89 | 42.13 | -82.12 | -94.15 | 0.00 | 0 | 0 | 173.84 | 0.14 | -8.07 | 3.89 | -34.95 | -53.41 |
| 22Q4 (13) | 0.57 | -0.17 | 1.8 | 189.78 | 5.92 | 10.67 | 235.67 | 87.99 | 72.19 | 0.00 | 0 | 0 | 173.59 | 0.25 | -1.02 | 5.98 | 33.48 | -22.03 |
| 22Q3 (12) | 0.57 | 2.12 | 1.4 | 179.17 | 16.07 | 21.55 | 125.36 | -52.31 | 2230.11 | 0.00 | 0 | 0 | 173.16 | -2.08 | -0.79 | 4.48 | -11.81 | -8.38 |
| 22Q2 (11) | 0.56 | 7.14 | 13.74 | 154.36 | 4.07 | 15.12 | 262.84 | -63.52 | 1345.76 | 0.00 | 0 | 0 | 176.84 | -6.48 | -11.66 | 5.08 | -39.16 | 58.75 |
| 22Q1 (10) | 0.52 | -6.79 | 12.01 | 148.32 | -13.51 | 23.88 | 720.56 | 426.46 | 293.15 | 0.00 | 0 | 0 | 189.10 | 7.82 | -10.01 | 8.35 | 8.87 | 21.54 |
| 21Q4 (9) | 0.56 | -0.57 | 22.43 | 171.48 | 16.34 | 50.84 | 136.87 | 2444.05 | -80.6 | 0.00 | 0 | 0 | 175.38 | 0.48 | -18.15 | 7.67 | 56.85 | -40.59 |
| 21Q3 (8) | 0.57 | 14.55 | 15.67 | 147.4 | 9.93 | 29.05 | 5.38 | -70.41 | -97.69 | 0.00 | 0 | 0 | 174.54 | -12.81 | -13.56 | 4.89 | 52.81 | -37.31 |
| 21Q2 (7) | 0.49 | 5.52 | 10.33 | 134.09 | 11.99 | 80.06 | 18.18 | -90.08 | -92.52 | 0.00 | 0 | 0 | 200.19 | -4.73 | -9.09 | 3.20 | -53.42 | -70.01 |
| 21Q1 (6) | 0.47 | 1.87 | 28.34 | 119.73 | 5.32 | 83.24 | 183.28 | -74.02 | -82.31 | 0.00 | 0 | -100.0 | 210.13 | -1.93 | -27.56 | 6.87 | -46.79 | -49.71 |
| 20Q4 (5) | 0.46 | -6.06 | 9.91 | 113.68 | -0.47 | 51.63 | 705.37 | 202.54 | 3.76 | 0.00 | 0 | -100.0 | 214.26 | 6.11 | -14.45 | 12.91 | 65.51 | -17.35 |
| 20Q3 (4) | 0.49 | 9.25 | 0.0 | 114.22 | 53.38 | 0.0 | 233.15 | -4.07 | 0.0 | 0.00 | 0 | 0.0 | 201.93 | -8.3 | 0.0 | 7.80 | -26.9 | 0.0 |
| 20Q2 (3) | 0.45 | 22.74 | 0.0 | 74.47 | 13.97 | 0.0 | 243.03 | -76.55 | 0.0 | 0.00 | -100.0 | 0.0 | 220.20 | -24.09 | 0.0 | 10.67 | -21.89 | 0.0 |
| 20Q1 (2) | 0.36 | -12.76 | 0.0 | 65.34 | -12.85 | 0.0 | 1036.19 | 52.43 | 0.0 | 0.81 | 5.38 | 0.0 | 290.07 | 15.82 | 0.0 | 13.66 | -12.55 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 74.97 | 0.0 | 0.0 | 679.79 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 250.44 | 0.0 | 0.0 | 15.62 | 0.0 | 0.0 |
