- 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) | 0.54 | -17.88 | 5.89 | -32.69 | 53.14 | 116.19 | 91.55 | 22.56 | 0.00 | 0 | 172.50 | 21.77 | 74.21 | -9.8 |
| 2022 (9) | 0.66 | 28.74 | 8.75 | 76.77 | 24.58 | 36.86 | 74.70 | -53.64 | 0.00 | 0 | 141.66 | -20.5 | 82.27 | -1.4 |
| 2021 (8) | 0.51 | 13.92 | 4.95 | 127.06 | 17.96 | -2.18 | 161.13 | 832.47 | 0.00 | 0 | 178.18 | -10.96 | 83.44 | -21.71 |
| 2020 (7) | 0.45 | -0.13 | 2.18 | -36.26 | 18.36 | -4.67 | 17.28 | -91.49 | 0.00 | 0 | 200.12 | -2.0 | 106.58 | 135.12 |
| 2019 (6) | 0.45 | -5.77 | 3.42 | -37.93 | 19.26 | -4.04 | 202.94 | 2318.83 | 0.00 | 0 | 204.20 | 7.22 | 45.33 | 17.13 |
| 2018 (5) | 0.48 | -21.15 | 5.51 | -33.37 | 20.07 | -7.64 | 8.39 | 76.63 | 0.00 | 0 | 190.45 | 29.14 | 38.70 | 0.89 |
| 2017 (4) | 0.60 | 33.67 | 8.27 | 106.75 | 21.73 | 87.65 | 4.75 | 0 | 0.00 | 0 | 147.47 | -22.68 | 38.36 | -39.4 |
| 2016 (3) | 0.45 | 10.59 | 4.0 | 27.8 | 11.58 | 8.02 | -0.54 | 0 | 1.86 | 0.0 | 190.72 | -10.23 | 63.30 | -7.77 |
| 2015 (2) | 0.41 | 1.87 | 3.13 | -21.55 | 10.72 | -5.22 | -1.26 | 0 | 1.86 | 0.0 | 212.45 | -3.13 | 68.63 | 58.24 |
| 2014 (1) | 0.40 | -14.01 | 3.99 | 79.73 | 11.31 | -35.92 | 4.64 | 0 | 1.86 | 0 | 219.32 | 17.6 | 43.37 | -36.03 |
| 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) | 0.64 | -2.52 | 3.55 | 8.17 | 33.72 | 29.89 | 65.55 | -18.63 | -24.81 | 0.00 | 0 | 0 | 137.88 | -0.12 | -9.0 | 78.21 | 2.88 | -3.24 |
| 24Q2 (19) | 0.66 | 0.66 | 0.06 | 6.11 | -3.02 | 10.29 | 80.56 | 64.61 | -11.69 | 0.00 | 0 | 0 | 138.04 | -3.68 | -3.11 | 76.02 | -14.93 | -8.76 |
| 24Q1 (18) | 0.65 | 21.02 | 4.64 | 6.3 | 6.96 | -1.56 | 48.94 | -52.59 | -37.4 | 0.00 | 0 | 0 | 143.32 | -16.92 | -3.91 | 89.36 | 20.42 | 21.63 |
| 23Q4 (17) | 0.54 | -12.79 | -17.88 | 5.89 | -6.36 | -32.69 | 103.23 | 18.41 | 94.15 | 0.00 | 0 | 0 | 172.50 | 13.85 | 21.77 | 74.21 | -8.19 | -9.8 |
| 23Q3 (16) | 0.62 | -5.81 | 9.28 | 6.29 | 13.54 | -23.94 | 87.18 | -4.43 | 27.33 | 0.00 | 0 | 0 | 151.51 | 6.35 | -6.01 | 80.83 | -2.99 | 35.96 |
| 23Q2 (15) | 0.66 | 5.27 | 21.92 | 5.54 | -13.44 | -22.95 | 91.22 | 16.68 | -10.59 | 0.00 | 0 | 0 | 142.47 | -4.48 | -15.6 | 83.32 | 13.41 | 24.81 |
| 23Q1 (14) | 0.62 | -5.03 | 14.86 | 6.4 | -26.86 | -8.83 | 78.18 | 47.04 | -48.41 | 0.00 | 0 | 0 | 149.15 | 5.29 | -11.31 | 73.47 | -10.7 | -3.76 |
| 22Q4 (13) | 0.66 | 16.06 | 28.74 | 8.75 | 5.8 | 76.77 | 53.17 | -22.35 | -90.58 | 0.00 | 0 | 0 | 141.66 | -12.12 | -20.5 | 82.27 | 38.39 | -1.4 |
| 22Q3 (12) | 0.57 | 5.08 | 10.95 | 8.27 | 15.02 | 154.46 | 68.47 | -32.89 | -79.67 | 0.00 | 0 | 0 | 161.20 | -4.5 | -9.27 | 59.45 | -10.95 | -26.9 |
| 22Q2 (11) | 0.54 | -0.83 | 10.92 | 7.19 | 2.42 | 98.07 | 102.03 | -32.67 | -87.08 | 0.00 | 0 | 0 | 168.80 | 0.37 | -9.14 | 66.76 | -12.55 | -30.57 |
| 22Q1 (10) | 0.54 | 6.44 | 13.65 | 7.02 | 41.82 | 111.45 | 151.54 | -73.16 | 1739.08 | 0.00 | 0 | 0 | 168.17 | -5.62 | -10.57 | 76.34 | -8.51 | -25.75 |
| 21Q4 (9) | 0.51 | 0.02 | 13.92 | 4.95 | 52.31 | 127.06 | 564.51 | 67.63 | -52.8 | 0.00 | 0 | 0 | 178.18 | 0.29 | -10.96 | 83.44 | 2.59 | -21.71 |
| 21Q3 (8) | 0.51 | 5.06 | -2.83 | 3.25 | -10.47 | -26.8 | 336.75 | -57.35 | 2988.08 | 0.00 | 0 | 0 | 177.67 | -4.37 | 2.0 | 81.33 | -15.42 | -9.86 |
| 21Q2 (7) | 0.49 | 1.61 | -6.93 | 3.63 | 9.34 | 7.4 | 789.57 | 9482.16 | 1486.12 | 0.00 | 0 | 0 | 185.79 | -1.2 | 5.52 | 96.16 | -6.48 | 3.6 |
| 21Q1 (6) | 0.48 | 6.69 | 11.62 | 3.32 | 52.29 | -23.68 | 8.24 | -99.31 | -50.86 | 0.00 | 0 | 0 | 188.05 | -6.03 | -12.55 | 102.82 | -3.53 | 17.62 |
| 20Q4 (5) | 0.45 | -14.69 | -0.13 | 2.18 | -50.9 | -36.26 | 1196.00 | 10357.29 | 2503.54 | 0.00 | 0 | 0 | 200.12 | 14.89 | -2.0 | 106.58 | 18.12 | 135.12 |
| 20Q3 (4) | 0.53 | 0.63 | 0.0 | 4.44 | 31.36 | 0.0 | -11.66 | -123.42 | 0.0 | 0.00 | 0 | 0.0 | 174.19 | -1.07 | 0.0 | 90.23 | -2.79 | 0.0 |
| 20Q2 (3) | 0.52 | 21.86 | 0.0 | 3.38 | -22.3 | 0.0 | 49.78 | 196.84 | 0.0 | 0.00 | 0 | 0.0 | 176.07 | -18.12 | 0.0 | 92.82 | 6.18 | 0.0 |
| 20Q1 (2) | 0.43 | -4.54 | 0.0 | 4.35 | 27.19 | 0.0 | 16.77 | 133.7 | 0.0 | 0.00 | 0 | 0.0 | 215.03 | 5.3 | 0.0 | 87.42 | 92.85 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 3.42 | 0.0 | 0.0 | -49.76 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 204.20 | 0.0 | 0.0 | 45.33 | 0.0 | 0.0 |
