- 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) | 0.63 | 5.91 | 12.68 | -25.89 | 38.13 | -14.08 | -5.91 | 0 | 9.80 | 0.0 | 111.46 | -11.54 | 104.07 | -11.38 |
| 2022 (9) | 0.59 | 4.79 | 17.11 | 64.52 | 44.38 | -24.96 | 2.25 | -71.15 | 9.80 | 832.98 | 126.00 | -18.46 | 117.43 | -20.66 |
| 2021 (8) | 0.57 | 6.0 | 10.4 | 68.56 | 59.14 | 10.05 | 7.80 | -74.53 | 1.05 | 0 | 154.53 | -33.16 | 148.00 | -33.92 |
| 2020 (7) | 0.53 | -14.74 | 6.17 | -12.85 | 53.74 | -12.23 | 30.63 | 53.0 | 0.00 | 0 | 231.20 | 60.69 | 223.97 | 60.87 |
| 2019 (6) | 0.63 | 4.42 | 7.08 | 21.23 | 61.23 | 23.25 | 20.02 | -8.96 | 0.00 | 0 | 143.88 | 3.12 | 139.22 | 1.92 |
| 2018 (5) | 0.60 | -4.76 | 5.84 | -15.85 | 49.68 | 62.57 | 21.99 | 66.46 | 0.00 | 0 | 139.53 | 16.93 | 136.60 | 17.76 |
| 2017 (4) | 0.63 | -8.63 | 6.94 | 5.63 | 30.56 | 13.48 | 13.21 | -3.79 | 0.07 | -20.11 | 119.33 | 22.13 | 116.00 | 21.66 |
| 2016 (3) | 0.69 | 0 | 6.57 | 0 | 26.93 | 0 | 13.73 | 0 | 0.09 | 0 | 97.71 | 0 | 95.35 | 0 |
| 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) | 0.60 | -5.46 | -4.26 | 12.58 | 9.68 | -23.43 | 2.64 | 271.83 | -29.97 | 3.14 | -86.16 | 0 | 106.30 | 2.4 | -1.86 | 100.37 | 2.92 | -2.58 |
| 24Q2 (19) | 0.63 | 1.92 | 1.95 | 11.47 | -12.58 | -23.64 | 0.71 | -55.35 | -41.32 | 22.67 | 518.18 | 0 | 103.81 | -6.51 | -1.54 | 97.52 | -5.49 | -3.21 |
| 24Q1 (18) | 0.62 | -1.12 | 3.52 | 13.12 | 3.47 | -23.41 | 1.59 | 131.05 | 106.83 | 3.67 | 0 | -95.84 | 111.04 | -0.38 | -11.1 | 103.18 | -0.86 | -12.94 |
| 23Q4 (17) | 0.63 | 0.48 | 5.91 | 12.68 | -22.82 | -25.89 | -5.12 | -235.81 | -441.33 | 0.00 | 0 | -100.0 | 111.46 | 2.91 | -11.54 | 104.07 | 1.01 | -11.38 |
| 23Q3 (16) | 0.62 | 0.68 | 6.12 | 16.43 | 9.39 | 37.37 | 3.77 | 211.57 | 219.68 | 0.00 | 0 | 0 | 108.31 | 2.73 | -4.51 | 103.03 | 2.26 | -2.02 |
| 23Q2 (15) | 0.62 | 3.49 | 1.09 | 15.02 | -12.32 | 39.33 | 1.21 | 105.2 | -73.11 | 0.00 | -100.0 | 0 | 105.43 | -15.6 | -9.07 | 100.75 | -14.99 | -7.03 |
| 23Q1 (14) | 0.60 | 1.16 | 8.97 | 17.13 | 0.12 | 76.23 | -23.27 | -1651.33 | -536.59 | 88.17 | 0.0 | 1441.38 | 124.91 | -0.87 | -18.09 | 118.51 | 0.92 | -17.44 |
| 22Q4 (13) | 0.59 | 0.68 | 4.79 | 17.11 | 43.06 | 64.52 | 1.50 | 147.62 | -80.69 | 88.17 | 0 | 3646.28 | 126.00 | 11.09 | -18.46 | 117.43 | 11.68 | -20.66 |
| 22Q3 (12) | 0.59 | -4.09 | 7.51 | 11.96 | 10.95 | 63.17 | -3.15 | -170.0 | -170.79 | 0.00 | 0 | 0 | 113.42 | -2.18 | -26.75 | 105.15 | -2.97 | -28.5 |
| 22Q2 (11) | 0.61 | 11.55 | 22.75 | 10.78 | 10.91 | 88.79 | 4.50 | -15.57 | -64.84 | 0.00 | -100.0 | 0 | 115.95 | -23.96 | -31.81 | 108.37 | -24.5 | -32.78 |
| 22Q1 (10) | 0.55 | -2.71 | 10.11 | 9.72 | -6.54 | 54.78 | 5.33 | -31.4 | -19.0 | 5.72 | 143.05 | 0 | 152.49 | -1.32 | -8.4 | 143.54 | -3.01 | -8.71 |
| 21Q4 (9) | 0.57 | 3.29 | 6.0 | 10.4 | 41.88 | 68.56 | 7.77 | 74.61 | -79.41 | 2.35 | 0 | 0 | 154.53 | -0.2 | -33.16 | 148.00 | 0.64 | -33.92 |
| 21Q3 (8) | 0.55 | 9.51 | 8.31 | 7.33 | 28.37 | -10.28 | 4.45 | -65.23 | -85.91 | 0.00 | 0 | 0 | 154.84 | -8.94 | -18.82 | 147.06 | -8.78 | -19.43 |
| 21Q2 (7) | 0.50 | 0.06 | -6.6 | 5.71 | -9.08 | 11.31 | 12.80 | 94.53 | -69.93 | 0.00 | 0 | 0 | 170.05 | 2.15 | -3.43 | 161.21 | 2.52 | -5.52 |
| 21Q1 (6) | 0.50 | -6.34 | -15.07 | 6.28 | 1.78 | -14.56 | 6.58 | -82.56 | -36.73 | 0.00 | 0 | 0 | 166.47 | -28.0 | 8.44 | 157.24 | -29.79 | 6.0 |
| 20Q4 (5) | 0.53 | 5.54 | -14.74 | 6.17 | -24.48 | -12.85 | 37.73 | 19.44 | 41.36 | 0.00 | 0 | 0 | 231.20 | 21.22 | 60.69 | 223.97 | 22.7 | 60.87 |
| 20Q3 (4) | 0.51 | -5.57 | 0.0 | 8.17 | 59.26 | 0.0 | 31.59 | -25.79 | 0.0 | 0.00 | 0 | 0.0 | 190.73 | 8.31 | 0.0 | 182.53 | 6.98 | 0.0 |
| 20Q2 (3) | 0.54 | -9.01 | 0.0 | 5.13 | -30.2 | 0.0 | 42.57 | 309.33 | 0.0 | 0.00 | 0 | 0.0 | 176.09 | 14.7 | 0.0 | 170.62 | 15.02 | 0.0 |
| 20Q1 (2) | 0.59 | -5.98 | 0.0 | 7.35 | 3.81 | 0.0 | 10.40 | -61.03 | 0.0 | 0.00 | 0 | 0.0 | 153.52 | 6.7 | 0.0 | 148.34 | 6.55 | 0.0 |
| 19Q4 (1) | 0.63 | 0.0 | 0.0 | 7.08 | 0.0 | 0.0 | 26.69 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 143.88 | 0.0 | 0.0 | 139.22 | 0.0 | 0.0 |
