- 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) | 0.74 | 5.74 | 6.07 | 7.43 | 18.65 | -18.84 | 1.63 | -84.43 | 0.00 | 0 | 120.22 | -10.86 | 107.74 | -3.02 |
| 2022 (9) | 0.70 | 7.28 | 5.65 | 123.32 | 22.98 | -8.81 | 10.47 | 35.27 | 0.00 | 0 | 134.87 | -1.86 | 111.09 | 5.71 |
| 2021 (8) | 0.65 | -1.05 | 2.53 | -22.63 | 25.2 | -9.58 | 7.74 | -67.42 | 0.00 | 0 | 137.43 | -7.11 | 105.09 | 12.85 |
| 2020 (7) | 0.66 | 6.27 | 3.27 | 66.84 | 27.87 | 39.77 | 23.76 | 1000.0 | 0.00 | 0 | 147.95 | -4.57 | 93.12 | -20.62 |
| 2019 (6) | 0.62 | 1.85 | 1.96 | -25.76 | 19.94 | 18.55 | 2.16 | 71.43 | 0.00 | 0 | 155.03 | -3.38 | 117.31 | 17.25 |
| 2018 (5) | 0.61 | 8.95 | 2.64 | 7.32 | 16.82 | -10.05 | 1.26 | -58.82 | 0.00 | 0 | 160.45 | -8.96 | 100.05 | -12.8 |
| 2017 (4) | 0.56 | 4.17 | 2.46 | 42.2 | 18.7 | 28.52 | 3.06 | 0 | 0.00 | 0 | 176.24 | -6.28 | 114.73 | -4.13 |
| 2016 (3) | 0.53 | 15.3 | 1.73 | 124.68 | 14.55 | 4.3 | -14.22 | 0 | 0.00 | 0 | 188.04 | -19.11 | 119.67 | -33.79 |
| 2015 (2) | 0.46 | 22.88 | 0.77 | 140.62 | 13.95 | 4.97 | -15.10 | 0 | 0.00 | 0 | 232.47 | -26.54 | 180.74 | -27.39 |
| 2014 (1) | 0.38 | -18.6 | 0.32 | -75.0 | 13.29 | -0.89 | -0.64 | 0 | 0.00 | 0 | 316.45 | 32.22 | 248.93 | 21.86 |
| 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) | 0.57 | -3.45 | -15.73 | 4.51 | 15.64 | -26.19 | 11.34 | 103.96 | 4.52 | 3.60 | 0 | 0 | 156.04 | 11.59 | 23.29 | 123.46 | 18.21 | 17.01 |
| 24Q2 (19) | 0.59 | 5.65 | -14.79 | 3.9 | 27.87 | -41.0 | 5.56 | -64.9 | 239.35 | 0.00 | 0 | 0 | 139.83 | -4.98 | 11.31 | 104.44 | -11.38 | 13.35 |
| 24Q1 (18) | 0.56 | -24.14 | -15.54 | 3.05 | -49.75 | -49.17 | 15.84 | 5209.68 | 2362.86 | 0.00 | 0 | 0 | 147.16 | 22.41 | 8.93 | 117.85 | 9.38 | 7.21 |
| 23Q4 (17) | 0.74 | 8.91 | 5.74 | 6.07 | -0.65 | 7.43 | -0.31 | -102.86 | 86.7 | 0.00 | 0 | 0 | 120.22 | -5.01 | -10.86 | 107.74 | 2.11 | -3.02 |
| 23Q3 (16) | 0.68 | -2.38 | -2.94 | 6.11 | -7.56 | 50.49 | 10.85 | 371.93 | -68.11 | 0.00 | 0 | 0 | 126.56 | 0.75 | -7.47 | 105.51 | 14.51 | -1.79 |
| 23Q2 (15) | 0.69 | 4.73 | 6.13 | 6.61 | 10.17 | 52.3 | -3.99 | -470.0 | -130.0 | 0.00 | 0 | 0 | 125.62 | -7.02 | -13.17 | 92.14 | -16.18 | -10.31 |
| 23Q1 (14) | 0.66 | -5.04 | 4.87 | 6.0 | 6.19 | 58.73 | -0.70 | 69.96 | -136.84 | 0.00 | 0 | 0 | 135.10 | 0.17 | -10.64 | 109.92 | -1.05 | -3.34 |
| 22Q4 (13) | 0.70 | -0.03 | 7.28 | 5.65 | 39.16 | 123.32 | -2.33 | -106.85 | -106.72 | 0.00 | 0 | 0 | 134.87 | -1.39 | -1.86 | 111.09 | 3.41 | 5.71 |
| 22Q3 (12) | 0.70 | 6.74 | 5.18 | 4.06 | -6.45 | 140.24 | 34.02 | 155.79 | 921.62 | 0.00 | 0 | 0 | 136.77 | -5.46 | -6.89 | 107.43 | 4.58 | 26.14 |
| 22Q2 (11) | 0.65 | 3.49 | 2.88 | 4.34 | 14.81 | 16.98 | 13.30 | 600.0 | 50.11 | 0.00 | 0 | 0 | 144.67 | -4.31 | -5.64 | 102.73 | -9.66 | 1.89 |
| 22Q1 (10) | 0.63 | -2.85 | -3.62 | 3.78 | 49.41 | -11.27 | 1.90 | -94.52 | 38.69 | 0.00 | 0 | 0 | 151.19 | 10.01 | 1.63 | 113.72 | 8.21 | 37.68 |
| 21Q4 (9) | 0.65 | -1.99 | -1.05 | 2.53 | 49.7 | -22.63 | 34.66 | 940.84 | 703.83 | 0.00 | 0 | 0 | 137.43 | -6.44 | -7.11 | 105.09 | 23.39 | 12.85 |
| 21Q3 (8) | 0.66 | 4.41 | 9.52 | 1.69 | -54.45 | 42.02 | 3.33 | -62.42 | -92.04 | 0.00 | 0 | 0 | 146.89 | -4.19 | -8.14 | 85.17 | -15.52 | -23.97 |
| 21Q2 (7) | 0.63 | -3.05 | -6.39 | 3.71 | -12.91 | 64.89 | 8.86 | 546.72 | -85.37 | 0.00 | 0 | 0 | 153.31 | 3.05 | 7.24 | 100.82 | 22.06 | 15.69 |
| 21Q1 (6) | 0.65 | -0.26 | 11.48 | 4.26 | 30.28 | 176.62 | 1.37 | 123.87 | -83.67 | 0.00 | 0 | 0 | 148.77 | 0.55 | -9.28 | 82.60 | -11.3 | -26.03 |
| 20Q4 (5) | 0.66 | 8.48 | 6.27 | 3.27 | 174.79 | 66.84 | -5.74 | -113.72 | -149.36 | 0.00 | 0 | 0 | 147.95 | -7.47 | -4.57 | 93.12 | -16.87 | -20.62 |
| 20Q3 (4) | 0.61 | -10.75 | 0.0 | 1.19 | -47.11 | 0.0 | 41.85 | -30.87 | 0.0 | 0.00 | 0 | 0.0 | 159.90 | 11.85 | 0.0 | 112.02 | 28.54 | 0.0 |
| 20Q2 (3) | 0.68 | 15.44 | 0.0 | 2.25 | 46.1 | 0.0 | 60.54 | 621.57 | 0.0 | 0.00 | 0 | 0.0 | 142.96 | -12.82 | 0.0 | 87.15 | -21.95 | 0.0 |
| 20Q1 (2) | 0.59 | -4.92 | 0.0 | 1.54 | -21.43 | 0.0 | 8.39 | -27.86 | 0.0 | 0.00 | 0 | 0.0 | 163.99 | 5.78 | 0.0 | 111.66 | -4.82 | 0.0 |
| 19Q4 (1) | 0.62 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 11.63 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 155.03 | 0.0 | 0.0 | 117.31 | 0.0 | 0.0 |
