- 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) | 0.69 | 25.97 | 1.04 | 67.74 | 0 | 0 | 5.11 | 0 | 0.00 | 0 | 131.37 | -26.97 | 128.04 | -25.63 |
| 2022 (9) | 0.55 | -18.66 | 0.62 | 24.0 | 0 | 0 | -7.58 | 0 | 0.00 | 0 | 179.89 | 21.95 | 172.16 | 30.08 |
| 2021 (8) | 0.68 | -10.15 | 0.5 | 0 | 0 | 0 | 116.93 | 619.57 | 0.00 | 0 | 147.51 | 17.68 | 132.35 | 8.95 |
| 2020 (7) | 0.75 | 13.74 | 0 | 0 | 0 | 0 | 16.25 | 198.17 | 0.00 | 0 | 125.35 | -10.23 | 121.48 | -9.8 |
| 2019 (6) | 0.66 | -0.72 | 0 | 0 | 0 | 0 | 5.45 | 0 | 0.00 | 0 | 139.64 | 0.14 | 134.68 | 0.21 |
| 2018 (5) | 0.67 | 8.31 | 0.03 | 0.0 | 0 | 0 | -19.10 | 0 | 0.00 | 0 | 139.44 | -8.05 | 134.40 | -7.61 |
| 2017 (4) | 0.62 | 13.3 | 0.03 | 0.0 | 0 | 0 | 11.74 | 0 | 0.00 | 0 | 151.64 | -10.45 | 145.47 | -9.77 |
| 2016 (3) | 0.54 | -5.23 | 0.03 | 0 | 0 | 0 | -5.45 | 0 | 0.00 | 0 | 169.33 | 3.25 | 161.23 | 3.99 |
| 2015 (2) | 0.57 | -9.09 | 0 | 0 | 0 | 0 | -4.98 | 0 | 0.00 | 0 | 164.00 | 9.28 | 155.04 | 6.94 |
| 2014 (1) | 0.63 | 7.73 | 0.04 | -92.59 | 0 | 0 | 7.35 | -14.83 | 0.00 | 0 | 150.08 | -6.71 | 144.98 | -6.02 |
| 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) | 0.63 | -10.64 | -4.65 | 0.8 | -15.79 | 45.45 | 1.99 | -78.74 | -43.47 | 0.00 | 0 | 0 | 148.58 | 11.63 | 9.19 | 142.30 | 8.97 | 7.36 |
| 24Q2 (19) | 0.71 | -0.43 | 7.08 | 0.95 | -37.5 | 1800.0 | 9.36 | -35.0 | 7.83 | 0.00 | 0 | 0 | 133.10 | -1.9 | -2.13 | 130.59 | -1.68 | -1.37 |
| 24Q1 (18) | 0.71 | 2.75 | 20.2 | 1.52 | 46.15 | 1588.89 | 14.40 | 310.26 | 74.55 | 0.00 | 0 | 0 | 135.68 | 3.28 | -18.16 | 132.82 | 3.73 | -17.15 |
| 23Q4 (17) | 0.69 | 4.3 | 25.97 | 1.04 | 89.09 | 67.74 | 3.51 | -0.28 | 122.27 | 0.00 | 0 | 0 | 131.37 | -3.46 | -26.97 | 128.04 | -3.4 | -25.63 |
| 23Q3 (16) | 0.67 | 0.35 | 3.66 | 0.55 | 1000.0 | 511.11 | 3.52 | -59.45 | 339.46 | 0.00 | 0 | 0 | 136.08 | 0.07 | -11.5 | 132.54 | 0.11 | -10.15 |
| 23Q2 (15) | 0.66 | 11.77 | -2.0 | 0.05 | -44.44 | -28.57 | 8.68 | 5.21 | 56.4 | 0.00 | 0 | 0 | 135.99 | -17.97 | -7.21 | 132.40 | -17.42 | -6.77 |
| 23Q1 (14) | 0.59 | 7.68 | -9.16 | 0.09 | -85.48 | 800.0 | 8.25 | 152.35 | 134.33 | 0.00 | 0 | 0 | 165.79 | -7.84 | 8.45 | 160.32 | -6.88 | 8.35 |
| 22Q4 (13) | 0.55 | -14.17 | -18.66 | 0.62 | 588.89 | 24.0 | -15.76 | -972.11 | -121.07 | 0.00 | 0 | 0 | 179.89 | 16.99 | 21.95 | 172.16 | 16.71 | 30.08 |
| 22Q3 (12) | 0.64 | -5.13 | -5.66 | 0.09 | 28.57 | 0 | -1.47 | -126.49 | -241.35 | 0.00 | 0 | 0 | 153.76 | 4.91 | 4.64 | 147.51 | 3.87 | 4.39 |
| 22Q2 (11) | 0.68 | 3.6 | -4.11 | 0.07 | 600.0 | 0 | 5.55 | 123.1 | -98.38 | 0.00 | 0 | 0 | 146.56 | -4.13 | 2.58 | 142.02 | -4.01 | 2.14 |
| 22Q1 (10) | 0.65 | -3.57 | -5.64 | 0.01 | -98.0 | -98.0 | -24.03 | -132.13 | -133.92 | 0.00 | 0 | 0 | 152.87 | 3.63 | 13.8 | 147.96 | 11.79 | 14.15 |
| 21Q4 (9) | 0.68 | -0.46 | -10.15 | 0.5 | 0 | 0 | 74.79 | 7091.35 | 40.42 | 0.00 | 0 | 0 | 147.51 | 0.39 | 17.68 | 132.35 | -6.33 | 8.95 |
| 21Q3 (8) | 0.68 | -3.57 | -11.41 | 0 | 0 | 0 | 1.04 | -99.7 | -8.77 | 0.00 | 0 | 0 | 146.94 | 2.84 | 19.36 | 141.30 | 1.63 | 22.69 |
| 21Q2 (7) | 0.71 | 1.95 | -4.62 | 0 | -100.0 | -100.0 | 343.07 | 384.29 | 533.79 | 0.00 | 0 | 0 | 142.88 | 6.36 | 12.23 | 139.04 | 7.27 | 12.62 |
| 21Q1 (6) | 0.69 | -8.19 | -0.86 | 0.5 | 0 | 0 | 70.84 | 33.01 | 310.4 | 0.00 | 0 | 0 | 134.33 | 7.16 | 1.14 | 129.62 | 6.7 | 1.24 |
| 20Q4 (5) | 0.75 | -1.85 | 13.74 | 0 | 0 | 0 | 53.26 | 4571.93 | 632.6 | 0.00 | 0 | 0 | 125.35 | 1.82 | -10.23 | 121.48 | 5.48 | -9.8 |
| 20Q3 (4) | 0.77 | 3.81 | 0.0 | 0 | -100.0 | 0.0 | 1.14 | -97.89 | 0.0 | 0.00 | 0 | 0.0 | 123.11 | -3.3 | 0.0 | 115.17 | -6.71 | 0.0 |
| 20Q2 (3) | 0.74 | 5.98 | 0.0 | 0.5 | 0 | 0.0 | 54.13 | 260.77 | 0.0 | 0.00 | 0 | 0.0 | 127.31 | -4.15 | 0.0 | 123.46 | -3.57 | 0.0 |
| 20Q1 (2) | 0.70 | 5.33 | 0.0 | 0 | 0 | 0.0 | -33.67 | -563.14 | 0.0 | 0.00 | 0 | 0.0 | 132.82 | -4.88 | 0.0 | 128.03 | -4.94 | 0.0 |
| 19Q4 (1) | 0.66 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.27 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 139.64 | 0.0 | 0.0 | 134.68 | 0.0 | 0.0 |
