- 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) | 0.42 | -2.75 | 4.62 | -22.87 | 25.16 | -22.44 | 7.01 | -85.63 | 0.00 | 0 | 239.41 | 2.72 | 155.48 | 71.95 |
| 2022 (9) | 0.43 | -8.1 | 5.99 | -35.87 | 32.44 | 0.0 | 48.79 | -60.69 | 0.00 | 0 | 233.06 | 56.76 | 90.42 | 28.06 |
| 2021 (8) | 0.47 | 17.52 | 9.34 | 107.56 | 32.44 | 25.93 | 124.11 | 20.27 | 0.00 | 0 | 148.67 | -0.63 | 70.61 | -7.86 |
| 2020 (7) | 0.40 | 17.86 | 4.5 | 58.45 | 25.76 | 31.5 | 103.19 | 93.93 | 0.00 | 0 | 149.61 | -10.17 | 76.63 | -37.09 |
| 2019 (6) | 0.34 | -23.85 | 2.84 | -60.77 | 19.59 | 3.87 | 53.21 | 76.31 | 0.00 | 0 | 166.54 | -3.72 | 121.80 | -11.0 |
| 2018 (5) | 0.45 | -9.82 | 7.24 | -20.09 | 18.86 | 5.54 | 30.18 | 50.75 | 0.69 | -54.17 | 172.98 | 11.25 | 136.85 | 5.05 |
| 2017 (4) | 0.50 | 29.43 | 9.06 | 81.56 | 17.87 | 1.65 | 20.02 | -65.12 | 1.50 | 51.62 | 155.49 | -29.49 | 130.27 | -29.08 |
| 2016 (3) | 0.38 | 22.13 | 4.99 | 78.21 | 17.58 | -6.74 | 57.40 | -86.15 | 0.99 | 5.34 | 220.52 | -27.21 | 183.68 | -21.41 |
| 2015 (2) | 0.31 | 22.55 | 2.8 | 211.11 | 18.85 | -14.36 | 414.38 | 54.1 | 0.94 | 0 | 302.94 | 4.42 | 233.73 | 6.75 |
| 2014 (1) | 0.26 | -26.97 | 0.9 | 0.0 | 22.01 | 53.06 | 268.91 | 0 | 0.00 | 0 | 290.13 | 46.39 | 218.96 | 43.33 |
| 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) | 0.41 | -1.41 | -4.87 | 8.46 | 129.27 | 33.23 | 30.40 | 116.37 | 88.0 | 0.00 | 0 | 0 | 153.36 | -37.23 | -33.78 | 108.94 | -34.49 | -20.91 |
| 24Q2 (19) | 0.42 | -9.37 | -7.58 | 3.69 | -19.78 | -44.59 | 14.05 | 22.6 | 36.28 | 0.00 | 0 | 0 | 244.31 | 16.5 | 11.58 | 166.30 | 17.42 | 48.54 |
| 24Q1 (18) | 0.46 | 9.87 | -4.73 | 4.6 | -0.43 | -32.15 | 11.46 | 50.59 | 279.06 | 0.00 | 0 | 0 | 209.71 | -12.41 | 7.07 | 141.63 | -8.91 | 70.49 |
| 23Q4 (17) | 0.42 | -3.1 | -2.75 | 4.62 | -27.24 | -22.87 | 7.61 | -52.94 | 123.97 | 0.00 | 0 | 0 | 239.41 | 3.38 | 2.72 | 155.48 | 12.87 | 71.95 |
| 23Q3 (16) | 0.43 | -4.21 | 2.02 | 6.35 | -4.65 | 14.21 | 16.17 | 56.84 | 37.15 | 0.00 | 0 | 0 | 231.58 | 5.76 | -3.98 | 137.75 | 23.04 | 85.37 |
| 23Q2 (15) | 0.45 | -6.58 | 0.33 | 6.66 | -1.77 | -29.45 | 10.31 | 261.09 | -86.24 | 0.00 | 0 | 0 | 218.96 | 11.79 | 39.68 | 111.96 | 34.78 | 82.82 |
| 23Q1 (14) | 0.49 | 12.16 | -12.12 | 6.78 | 13.19 | -32.6 | -6.40 | 79.84 | -102.46 | 0.00 | 0 | 0 | 195.87 | -15.96 | 45.64 | 83.07 | -8.13 | 19.2 |
| 22Q4 (13) | 0.43 | 1.64 | -8.1 | 5.99 | 7.73 | -35.87 | -31.75 | -369.3 | -119.43 | 0.00 | 0 | 0 | 233.06 | -3.36 | 56.76 | 90.42 | 21.68 | 28.06 |
| 22Q3 (12) | 0.43 | -5.79 | -10.83 | 5.56 | -41.1 | -39.57 | 11.79 | -84.27 | -91.24 | 0.00 | 0 | 0 | 241.17 | 53.85 | 71.15 | 74.31 | 21.34 | 10.6 |
| 22Q2 (11) | 0.45 | -18.17 | -6.8 | 9.44 | -6.16 | 9.64 | 74.94 | -71.21 | -31.79 | 0.00 | 0 | 0 | 156.76 | 16.56 | 19.55 | 61.24 | -12.13 | -4.58 |
| 22Q1 (10) | 0.55 | 17.29 | 12.03 | 10.06 | 7.71 | 101.2 | 260.26 | 59.26 | 343.52 | 0.00 | 0 | 0 | 134.49 | -9.54 | 10.21 | 69.69 | -1.3 | 10.41 |
| 21Q4 (9) | 0.47 | -1.38 | 17.52 | 9.34 | 1.52 | 107.56 | 163.42 | 21.43 | 189.65 | 0.00 | 0 | 0 | 148.67 | 5.51 | -0.63 | 70.61 | 5.09 | -7.86 |
| 21Q3 (8) | 0.48 | -1.52 | 23.41 | 9.2 | 6.85 | 104.44 | 134.58 | 22.5 | 34.89 | 0.00 | 0 | 0 | 140.91 | 7.46 | -9.18 | 67.19 | 4.69 | -15.55 |
| 21Q2 (7) | 0.49 | -1.64 | 17.9 | 8.61 | 72.2 | 72.2 | 109.86 | 87.22 | -34.71 | 0.00 | 0 | 0 | 131.13 | 7.46 | -9.5 | 64.18 | 1.68 | -27.94 |
| 21Q1 (6) | 0.49 | 23.03 | 11.95 | 5.0 | 11.11 | 56.25 | 58.68 | 4.01 | -41.01 | 0.00 | 0 | 0 | 122.03 | -18.43 | -7.67 | 63.12 | -17.63 | -9.83 |
| 20Q4 (5) | 0.40 | 3.56 | 17.86 | 4.5 | 0.0 | 58.45 | 56.42 | -43.45 | -33.74 | 0.00 | 0 | 0 | 149.61 | -3.58 | -10.17 | 76.63 | -3.68 | -39.26 |
| 20Q3 (4) | 0.39 | -5.93 | 0.0 | 4.5 | -10.0 | 0.0 | 99.77 | -40.71 | 0.0 | 0.00 | 0 | 0.0 | 155.16 | 7.08 | 0.0 | 79.56 | -10.68 | 0.0 |
| 20Q2 (3) | 0.41 | -6.6 | 0.0 | 5.0 | 56.25 | 0.0 | 168.27 | 69.17 | 0.0 | 0.00 | 0 | 0.0 | 144.90 | 9.63 | 0.0 | 89.07 | 27.24 | 0.0 |
| 20Q1 (2) | 0.44 | 29.52 | 0.0 | 3.2 | 12.68 | 0.0 | 99.47 | 16.82 | 0.0 | 0.00 | 0 | 0.0 | 132.17 | -20.64 | 0.0 | 70.00 | -44.52 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 2.84 | 0.0 | 0.0 | 85.15 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 166.54 | 0.0 | 0.0 | 126.17 | 0.0 | 0.0 |
