- 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) | 0.62 | 0.0 | 37.33 | 61.39 | 0 | 0 | 3.14 | 30.83 | 0.00 | 0 | 176.55 | 5.59 | 163.27 | 2.67 |
| 2022 (9) | 0.62 | -6.05 | 23.13 | -8.72 | 0 | 0 | 2.40 | -83.11 | 0.00 | 0 | 167.21 | 7.03 | 159.03 | 18.58 |
| 2021 (8) | 0.66 | 3.66 | 25.34 | 75.12 | 0 | 0 | 14.21 | -40.47 | 0.00 | 0 | 156.23 | -0.93 | 134.11 | -11.09 |
| 2020 (7) | 0.64 | 73.52 | 14.47 | 0 | 0 | 0 | 23.87 | -30.53 | 0.00 | 0 | 157.70 | -36.37 | 150.84 | -36.46 |
| 2019 (6) | 0.37 | 27.81 | 0 | 0 | 0 | 0 | 34.36 | 106.99 | 0.00 | 0 | 247.83 | -21.72 | 237.40 | -16.31 |
| 2018 (5) | 0.29 | -40.28 | 0 | 0 | 0 | 0 | 16.60 | -28.45 | 0.00 | 0 | 316.61 | 79.36 | 283.66 | 92.19 |
| 2017 (4) | 0.48 | 23.81 | 5.7 | -37.91 | 0 | 0 | 23.20 | 0 | 0.00 | 0 | 176.52 | -15.98 | 147.59 | -10.26 |
| 2016 (3) | 0.39 | -19.08 | 9.18 | 246.42 | 0 | 0 | -5.57 | 0 | 0.00 | 0 | 210.10 | 19.69 | 164.46 | 22.04 |
| 2015 (2) | 0.48 | -10.04 | 2.65 | -77.29 | 0 | 0 | -0.45 | 0 | 0.00 | 0 | 175.54 | 5.73 | 134.76 | -4.7 |
| 2014 (1) | 0.53 | -0.45 | 11.67 | 33.37 | 0 | 0 | 6.20 | -59.05 | 0.00 | 0 | 166.03 | -1.5 | 141.40 | -1.02 |
| 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) | 0.66 | 2.53 | 8.21 | 24.6 | -20.72 | -29.09 | -0.29 | -103.84 | -104.93 | 0.00 | 0 | 0 | 160.95 | -3.93 | -5.48 | 145.85 | -6.66 | -6.42 |
| 24Q2 (19) | 0.64 | -0.39 | 5.81 | 31.03 | -22.73 | 48.4 | 7.55 | -30.09 | -49.67 | 0.00 | 0 | 0 | 167.54 | -0.96 | -1.95 | 156.25 | -0.99 | -4.31 |
| 24Q1 (18) | 0.65 | 4.16 | 5.94 | 40.16 | 7.58 | 106.16 | 10.80 | 364.71 | 392.68 | 0.00 | 0 | 0 | 169.17 | -4.18 | -0.8 | 157.81 | -3.34 | -2.86 |
| 23Q4 (17) | 0.62 | 1.71 | 0.0 | 37.33 | 7.61 | 61.39 | -4.08 | -169.39 | 52.28 | 0.00 | 0 | 0 | 176.55 | 3.68 | 5.59 | 163.27 | 4.76 | 2.67 |
| 23Q3 (16) | 0.61 | 0.26 | 2.54 | 34.69 | 65.9 | 73.62 | 5.88 | -60.8 | 134.26 | 0.00 | 0 | 0 | 170.29 | -0.35 | -3.34 | 155.85 | -4.56 | -7.47 |
| 23Q2 (15) | 0.61 | -0.26 | -2.11 | 20.91 | 7.34 | 2.7 | 15.00 | 506.5 | -1.19 | 0.00 | 0 | 0 | 170.88 | 0.21 | 2.23 | 163.29 | 0.51 | 0.62 |
| 23Q1 (14) | 0.61 | -1.68 | -1.77 | 19.48 | -15.78 | -6.21 | -3.69 | 56.84 | -264.73 | 0.00 | 0 | 0 | 170.53 | 1.99 | 2.27 | 162.46 | 2.16 | 0.28 |
| 22Q4 (13) | 0.62 | 4.29 | -6.05 | 23.13 | 15.77 | -8.72 | -8.55 | -440.64 | -1435.94 | 0.00 | 0 | 0 | 167.21 | -5.09 | 7.03 | 159.03 | -5.58 | 18.58 |
| 22Q3 (12) | 0.59 | -4.28 | -7.66 | 19.98 | -1.87 | 11.43 | 2.51 | -83.47 | -90.47 | 0.00 | 0 | 0 | 176.17 | 5.39 | 9.86 | 168.43 | 3.78 | 9.77 |
| 22Q2 (11) | 0.62 | 0.08 | -9.86 | 20.36 | -1.97 | 23.77 | 15.18 | 577.68 | -2.94 | 0.00 | 0 | 0 | 167.16 | 0.25 | 11.27 | 162.29 | 0.17 | 10.6 |
| 22Q1 (10) | 0.62 | -5.96 | -2.9 | 20.77 | -18.03 | 15.32 | 2.24 | 250.0 | -79.35 | 0.00 | 0 | 0 | 166.75 | 6.73 | 6.12 | 162.01 | 20.8 | 6.06 |
| 21Q4 (9) | 0.66 | 2.5 | 3.66 | 25.34 | 41.33 | 75.12 | 0.64 | -97.57 | -87.81 | 0.00 | 0 | 0 | 156.23 | -2.58 | -0.93 | 134.11 | -12.6 | -11.09 |
| 21Q3 (8) | 0.64 | -6.56 | 21.16 | 17.93 | 9.0 | 76.48 | 26.35 | 68.48 | -60.21 | 0.00 | 0 | 0 | 160.36 | 6.74 | -10.27 | 153.44 | 4.57 | 2.11 |
| 21Q2 (7) | 0.69 | 7.81 | 45.11 | 16.45 | -8.66 | 294.48 | 15.64 | 44.15 | -25.2 | 0.00 | 0 | 0 | 150.23 | -4.4 | -21.79 | 146.73 | -3.95 | -20.88 |
| 21Q1 (6) | 0.64 | 0.39 | 79.09 | 18.01 | 24.46 | 6332.14 | 10.85 | 106.67 | -68.98 | 0.00 | 0 | 0 | 157.14 | -0.36 | -37.78 | 152.76 | 1.27 | -36.08 |
| 20Q4 (5) | 0.64 | 19.81 | 73.52 | 14.47 | 42.42 | 0 | 5.25 | -92.07 | -84.39 | 0.00 | 0 | 0 | 157.70 | -11.76 | -36.37 | 150.84 | 0.38 | -36.46 |
| 20Q3 (4) | 0.53 | 11.9 | 0.0 | 10.16 | 143.65 | 0.0 | 66.23 | 216.74 | 0.0 | 0.00 | 0 | 0.0 | 178.71 | -6.97 | 0.0 | 150.27 | -18.97 | 0.0 |
| 20Q2 (3) | 0.47 | 33.05 | 0.0 | 4.17 | 1389.29 | 0.0 | 20.91 | -40.22 | 0.0 | 0.00 | 0 | 0.0 | 192.09 | -23.95 | 0.0 | 185.45 | -22.41 | 0.0 |
| 20Q1 (2) | 0.36 | -2.73 | 0.0 | 0.28 | 0 | 0.0 | 34.98 | 3.98 | 0.0 | 0.00 | 0 | 0.0 | 252.57 | 1.91 | 0.0 | 239.00 | 0.67 | 0.0 |
| 19Q4 (1) | 0.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 33.64 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 247.83 | 0.0 | 0.0 | 237.40 | 0.0 | 0.0 |
