- 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 | 1.36 | 3.0 | 0 | 0 | 0 | 12.56 | 0 | 0.00 | 0 | 161.63 | -5.06 | 136.77 | -9.9 |
| 2022 (9) | 0.55 | -7.76 | 0 | 0 | 0 | 0 | -3.35 | 0 | 0.00 | 0 | 170.24 | 8.43 | 151.79 | 5.82 |
| 2021 (8) | 0.60 | 16.66 | 0 | 0 | 0 | 0 | 192.83 | 324.08 | 0.00 | 0 | 157.01 | -9.57 | 143.44 | 7.09 |
| 2020 (7) | 0.51 | 42.71 | 0 | 0 | 0 | 0 | 45.47 | 17.4 | 0.00 | 0 | 173.62 | -26.9 | 133.94 | -30.87 |
| 2019 (6) | 0.36 | 12.64 | 0 | 0 | 0 | 0 | 38.73 | 113.04 | 0.00 | 0 | 237.52 | -14.13 | 193.76 | -13.67 |
| 2018 (5) | 0.32 | 26.55 | 0 | 0 | 0 | 0 | 18.18 | -87.84 | 0.00 | 0 | 276.62 | -20.43 | 224.44 | -20.9 |
| 2017 (4) | 0.25 | 7.51 | 0 | 0 | 0 | 0 | 149.56 | 48.3 | 0.00 | 0 | 347.63 | -4.72 | 283.76 | -4.91 |
| 2016 (3) | 0.23 | -14.64 | 0 | 0 | 0 | 0 | 100.85 | 353.26 | 0.00 | 0 | 364.84 | 14.48 | 298.40 | 17.16 |
| 2015 (2) | 0.27 | -52.84 | 0 | 0 | 0 | 0 | 22.25 | -48.55 | 0.00 | 0 | 318.69 | 99.11 | 254.69 | 70.2 |
| 2014 (1) | 0.58 | 0.95 | 0 | 0 | 0 | 0 | 43.25 | 111.49 | 0.00 | 0 | 160.06 | 2.17 | 149.64 | 4.88 |
| 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 | -5.08 | -3.88 | 0.5 | 0 | 0 | 2.43 | -82.92 | -83.51 | 0.00 | 0 | 0 | 164.95 | 4.46 | -1.54 | 145.76 | 0.61 | -5.24 |
| 24Q2 (19) | 0.58 | 4.82 | 6.94 | 0 | -100.0 | 0 | 14.23 | -2.93 | 140.78 | 0.00 | 0 | 0 | 157.91 | -3.27 | -10.11 | 144.87 | 2.94 | -9.51 |
| 24Q1 (18) | 0.55 | -1.61 | 2.73 | 3.5 | 16.67 | 0 | 14.66 | 14.8 | -11.53 | 0.00 | 0 | 0 | 163.25 | 1.0 | -8.07 | 140.73 | 2.9 | -12.71 |
| 23Q4 (17) | 0.56 | -1.81 | 1.36 | 3.0 | 0 | 0 | 12.77 | -13.36 | 1403.06 | 0.00 | 0 | 0 | 161.63 | -3.52 | -5.06 | 136.77 | -11.08 | -9.9 |
| 23Q3 (16) | 0.57 | 5.6 | -16.13 | 0 | 0 | 0 | 14.74 | 149.41 | 1651.58 | 0.00 | 0 | 0 | 167.53 | -4.63 | 18.66 | 153.82 | -3.92 | 22.63 |
| 23Q2 (15) | 0.54 | 0.69 | -19.65 | 0 | 0 | 0 | 5.91 | -64.33 | 116.51 | 0.00 | 0 | 0 | 175.67 | -1.08 | 23.27 | 160.10 | -0.7 | 20.2 |
| 23Q1 (14) | 0.54 | -2.92 | -12.05 | 0 | 0 | 0 | 16.57 | 1790.82 | -53.44 | 0.00 | 0 | 0 | 177.58 | 4.31 | 13.0 | 161.23 | 6.22 | 9.54 |
| 22Q4 (13) | 0.55 | -18.75 | -7.76 | 0 | 0 | 0 | -0.98 | -3.16 | -100.56 | 0.00 | 0 | 0 | 170.24 | 20.58 | 8.43 | 151.79 | 21.02 | 5.82 |
| 22Q3 (12) | 0.68 | 1.16 | 22.83 | 0 | 0 | 0 | -0.95 | 97.35 | -100.78 | 0.00 | 0 | 0 | 141.18 | -0.93 | -14.6 | 125.43 | -5.83 | -16.93 |
| 22Q2 (11) | 0.67 | 10.22 | 42.06 | 0 | 0 | 0 | -35.80 | -200.59 | -112.38 | 0.00 | 0 | 0 | 142.51 | -9.32 | -25.87 | 133.19 | -9.51 | -21.79 |
| 22Q1 (10) | 0.61 | 1.82 | 36.34 | 0 | 0 | -100.0 | 35.59 | -79.79 | -83.56 | 0.00 | 0 | 0 | 157.15 | 0.09 | -20.43 | 147.19 | 2.61 | -15.6 |
| 21Q4 (9) | 0.60 | 8.2 | 16.66 | 0 | 0 | 0 | 176.12 | 44.85 | 85.57 | 0.00 | 0 | 0 | 157.01 | -5.03 | -9.57 | 143.44 | -5.01 | 7.09 |
| 21Q3 (8) | 0.55 | 17.0 | 20.41 | 0 | 0 | 0 | 121.59 | -57.94 | 644.12 | 0.00 | 0 | 0 | 165.32 | -14.0 | -15.31 | 151.00 | -11.33 | -9.6 |
| 21Q2 (7) | 0.47 | 5.78 | 15.3 | 0 | -100.0 | 0 | 289.07 | 33.53 | 74.43 | 0.00 | 0 | 0 | 192.24 | -2.66 | -11.64 | 170.30 | -2.35 | -6.89 |
| 21Q1 (6) | 0.45 | -12.88 | 11.45 | 0.5 | 0 | 0 | 216.48 | 128.09 | 318.18 | 0.00 | 0 | 0 | 197.50 | 13.75 | -11.05 | 174.39 | 30.2 | -2.74 |
| 20Q4 (5) | 0.51 | 11.68 | 42.71 | 0 | 0 | 0 | 94.91 | 480.84 | 168.94 | 0.00 | 0 | 0 | 173.62 | -11.06 | -26.9 | 133.94 | -19.81 | -30.87 |
| 20Q3 (4) | 0.46 | 12.03 | 0.0 | 0 | 0 | 0.0 | 16.34 | -90.14 | 0.0 | 0.00 | 0 | 0.0 | 195.20 | -10.28 | 0.0 | 167.03 | -8.68 | 0.0 |
| 20Q2 (3) | 0.41 | 2.25 | 0.0 | 0 | 0 | 0.0 | 165.72 | 267.02 | 0.0 | 0.00 | 0 | 0.0 | 217.56 | -2.01 | 0.0 | 182.91 | 2.01 | 0.0 |
| 20Q1 (2) | 0.40 | 11.55 | 0.0 | 0 | 0 | 0.0 | -99.22 | -381.16 | 0.0 | 0.00 | 0 | 0.0 | 222.03 | -6.52 | 0.0 | 179.30 | -7.46 | 0.0 |
| 19Q4 (1) | 0.36 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 35.29 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 237.52 | 0.0 | 0.0 | 193.76 | 0.0 | 0.0 |
