- 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) | 0.59 | -6.33 | 21.11 | 1.64 | 10.77 | 11.49 | 0.07 | 0 | 0.00 | 0 | 109.46 | -47.54 | 71.75 | -49.62 |
| 2022 (9) | 0.63 | -1.26 | 20.77 | 107.08 | 9.66 | 19.26 | -3.68 | 0 | 0.00 | 0 | 208.67 | 46.45 | 142.43 | 37.57 |
| 2021 (8) | 0.63 | 64.47 | 10.03 | 12.44 | 8.1 | -30.17 | -9.59 | 0 | 0.00 | 0 | 142.49 | 16.57 | 103.53 | 16.89 |
| 2020 (7) | 0.39 | 59.46 | 8.92 | 208.65 | 11.6 | -12.78 | 7.52 | -73.91 | 0.00 | 0 | 122.24 | -38.14 | 88.57 | -46.21 |
| 2019 (6) | 0.24 | -0.37 | 2.89 | 55.38 | 13.3 | -6.4 | 28.82 | 33.3 | 0.75 | -42.59 | 197.61 | -8.57 | 164.67 | -18.21 |
| 2018 (5) | 0.24 | -16.39 | 1.86 | -58.01 | 14.21 | -13.04 | 21.62 | 52.79 | 1.30 | -68.33 | 216.14 | -0.51 | 201.34 | 29.62 |
| 2017 (4) | 0.29 | -13.87 | 4.43 | -35.04 | 16.34 | -0.67 | 14.15 | 51.66 | 4.10 | -43.05 | 217.24 | 2.58 | 155.33 | 18.97 |
| 2016 (3) | 0.34 | -0.94 | 6.82 | -25.22 | 16.45 | 5.65 | 9.33 | 63.4 | 7.21 | 1725.85 | 211.77 | 100.2 | 130.56 | 100.43 |
| 2015 (2) | 0.34 | -5.91 | 9.12 | -15.08 | 15.57 | -6.99 | 5.71 | -21.02 | 0.39 | -65.33 | 105.78 | 7.55 | 65.14 | -2.7 |
| 2014 (1) | 0.36 | -10.29 | 10.74 | -27.48 | 16.74 | 6.42 | 7.23 | 58.9 | 1.14 | 0 | 98.35 | 5.49 | 66.95 | 13.69 |
| 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) | 0.55 | -7.0 | -4.89 | 19.86 | -12.12 | -5.34 | 0.11 | 10.0 | -98.66 | 5.91 | 0.0 | 0.0 | 135.20 | 11.77 | 18.43 | 73.44 | 2.0 | -6.37 |
| 24Q2 (19) | 0.59 | 0.42 | -11.08 | 22.6 | 4.92 | 12.66 | 0.10 | 105.1 | -86.84 | 5.91 | 0.0 | 0 | 120.96 | 14.26 | 5.13 | 72.00 | 10.34 | 86.53 |
| 24Q1 (18) | 0.59 | 0.34 | -8.13 | 21.54 | 2.04 | 53.97 | -1.96 | 73.51 | -221.31 | 5.91 | 0.0 | 0 | 105.86 | -3.29 | -36.57 | 65.25 | -9.06 | 9.54 |
| 23Q4 (17) | 0.59 | 1.49 | -6.33 | 21.11 | 0.62 | 1.64 | -7.40 | -190.24 | -348.48 | 5.91 | 0.0 | 0 | 109.46 | -4.12 | -47.54 | 71.75 | -8.53 | -49.62 |
| 23Q3 (16) | 0.58 | -13.05 | -11.55 | 20.98 | 4.59 | 3.3 | 8.20 | 978.95 | 1071.43 | 5.91 | 0 | 0 | 114.16 | -0.78 | -53.46 | 78.44 | 103.21 | -56.22 |
| 23Q2 (15) | 0.67 | 3.76 | -0.21 | 20.06 | 43.39 | 37.21 | 0.76 | 224.59 | 108.82 | 0.00 | 0 | 0 | 115.06 | -31.06 | -25.39 | 38.60 | -35.2 | -59.74 |
| 23Q1 (14) | 0.64 | 2.3 | -0.22 | 13.99 | -32.64 | 25.58 | -0.61 | 63.03 | 90.98 | 0.00 | 0 | 0 | 166.89 | -20.02 | 42.17 | 59.57 | -58.18 | -25.58 |
| 22Q4 (13) | 0.63 | -4.16 | -1.26 | 20.77 | 2.26 | 107.08 | -1.65 | -335.71 | 41.49 | 0.00 | 0 | 0 | 208.67 | -14.93 | 46.45 | 142.43 | -20.5 | 37.57 |
| 22Q3 (12) | 0.65 | -1.91 | 30.08 | 20.31 | 38.92 | 132.38 | 0.70 | 108.12 | 105.43 | 0.00 | 0 | 0 | 245.29 | 59.05 | 49.74 | 179.15 | 86.85 | 54.8 |
| 22Q2 (11) | 0.67 | 3.75 | 41.2 | 14.62 | 31.24 | 92.88 | -8.62 | -27.51 | 58.18 | 0.00 | 0 | 0 | 154.22 | 31.37 | -19.36 | 95.88 | 19.78 | -28.62 |
| 22Q1 (10) | 0.64 | 1.23 | 66.49 | 11.14 | 11.07 | 0.91 | -6.76 | -139.72 | -58.31 | 0.00 | 0 | 0 | 117.39 | -17.62 | -14.07 | 80.05 | -22.68 | -18.5 |
| 21Q4 (9) | 0.63 | 26.26 | 64.47 | 10.03 | 14.76 | 12.44 | -2.82 | 78.11 | -181.03 | 0.00 | 0 | 0 | 142.49 | -13.02 | 16.57 | 103.53 | -10.54 | 16.89 |
| 21Q3 (8) | 0.50 | 6.48 | 54.01 | 8.74 | 15.3 | 43.51 | -12.88 | 37.51 | -120.32 | 0.00 | 0 | 0 | 163.81 | -14.35 | 12.19 | 115.73 | -13.85 | -2.62 |
| 21Q2 (7) | 0.47 | 22.34 | 64.15 | 7.58 | -31.34 | 78.77 | -20.61 | -382.67 | -135.54 | 0.00 | 0 | 0 | 191.25 | 40.0 | 14.75 | 134.33 | 36.76 | 1.49 |
| 21Q1 (6) | 0.39 | 0.0 | 53.01 | 11.04 | 23.77 | 174.63 | -4.27 | -222.7 | 86.47 | 0.00 | 0 | 0 | 136.61 | 11.76 | -27.08 | 98.22 | 10.9 | -31.28 |
| 20Q4 (5) | 0.39 | 18.23 | 59.46 | 8.92 | 46.47 | 208.65 | 3.48 | -94.51 | 140.85 | 0.00 | 0 | 0 | 122.24 | -16.28 | -38.14 | 88.57 | -25.47 | -46.21 |
| 20Q3 (4) | 0.33 | 13.49 | 0.0 | 6.09 | 43.63 | 0.0 | 63.39 | 824.46 | 0.0 | 0.00 | 0 | 0.0 | 146.01 | -12.4 | 0.0 | 118.84 | -10.21 | 0.0 |
| 20Q2 (3) | 0.29 | 14.04 | 0.0 | 4.24 | 5.47 | 0.0 | -8.75 | 72.28 | 0.0 | 0.00 | 0 | 0.0 | 166.67 | -11.03 | 0.0 | 132.36 | -7.39 | 0.0 |
| 20Q1 (2) | 0.25 | 4.21 | 0.0 | 4.02 | 39.1 | 0.0 | -31.57 | -270.54 | 0.0 | 0.00 | 0 | 0.0 | 187.33 | -5.2 | 0.0 | 142.92 | -13.21 | 0.0 |
| 19Q4 (1) | 0.24 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | -8.52 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 197.61 | 0.0 | 0.0 | 164.67 | 0.0 | 0.0 |
