- 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) | 0.40 | 9.26 | 2.65 | 11.81 | 15.58 | -8.46 | 19.45 | -45.47 | 0.00 | 0 | 158.84 | -7.85 | 105.91 | -6.02 |
| 2022 (9) | 0.37 | -11.4 | 2.37 | 11.27 | 17.02 | -30.78 | 35.67 | -63.38 | 0.00 | 0 | 172.38 | 4.23 | 112.69 | 1.04 |
| 2021 (8) | 0.42 | 2.73 | 2.13 | 74.59 | 24.59 | 49.85 | 97.41 | 31.71 | 0.00 | 0 | 165.39 | -1.27 | 111.53 | 16.33 |
| 2020 (7) | 0.41 | 17.69 | 1.22 | 258.82 | 16.41 | -2.03 | 73.96 | 388.18 | 0.00 | 0 | 167.52 | -18.22 | 95.87 | -30.45 |
| 2019 (6) | 0.35 | -26.43 | 0.34 | -92.99 | 16.75 | -12.58 | 15.15 | 38.48 | 0.00 | 0 | 204.84 | 36.38 | 137.84 | 77.7 |
| 2018 (5) | 0.47 | -4.16 | 4.85 | 33.98 | 19.16 | -0.98 | 10.94 | -58.15 | 0.00 | 0 | 150.20 | 4.02 | 77.57 | -17.08 |
| 2017 (4) | 0.49 | 13.14 | 3.62 | 76.59 | 19.35 | 3.7 | 26.14 | -35.66 | 0.00 | 0 | 144.40 | -13.05 | 93.55 | -17.5 |
| 2016 (3) | 0.43 | 0.07 | 2.05 | -27.82 | 18.66 | -3.91 | 40.63 | 48.07 | 0.08 | -89.23 | 166.08 | -11.46 | 113.40 | -10.12 |
| 2015 (2) | 0.43 | -12.23 | 2.84 | -40.08 | 19.42 | -4.71 | 27.44 | 148.33 | 0.78 | -66.6 | 187.57 | 1.33 | 126.17 | 0.23 |
| 2014 (1) | 0.49 | -3.76 | 4.74 | 1.5 | 20.38 | -4.54 | 11.05 | -17.1 | 2.33 | 0 | 185.10 | 1.25 | 125.88 | 0.0 |
| 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) | 0.42 | -0.92 | -3.3 | 2.56 | 3.23 | -21.23 | 20.08 | -30.88 | 21.04 | 0.00 | 0 | 0 | 156.28 | 2.17 | 3.92 | 91.36 | 0.16 | -6.56 |
| 24Q2 (19) | 0.43 | 0.4 | -5.49 | 2.48 | 47.62 | -1.98 | 29.05 | 45.54 | 40.81 | 0.00 | 0 | 0 | 152.96 | 1.32 | 6.81 | 91.21 | -1.87 | 2.67 |
| 24Q1 (18) | 0.42 | 4.69 | 13.31 | 1.68 | -36.6 | -24.32 | 19.96 | 10.4 | -17.89 | 0.00 | 0 | 0 | 150.96 | -4.96 | -14.11 | 92.95 | -12.24 | -17.24 |
| 23Q4 (17) | 0.40 | -7.15 | 9.26 | 2.65 | -18.46 | 11.81 | 18.08 | 8.98 | -29.84 | 0.00 | 0 | 0 | 158.84 | 5.63 | -7.85 | 105.91 | 8.33 | -6.02 |
| 23Q3 (16) | 0.44 | -3.15 | 5.8 | 3.25 | 28.46 | 2.52 | 16.59 | -19.58 | -29.88 | 0.00 | 0 | 0 | 150.38 | 5.01 | -3.27 | 97.77 | 10.05 | -1.83 |
| 23Q2 (15) | 0.45 | 20.37 | -1.55 | 2.53 | 13.96 | 65.36 | 20.63 | -15.14 | -49.82 | 0.00 | 0 | 0 | 143.21 | -18.52 | -2.84 | 88.84 | -20.9 | -0.36 |
| 23Q1 (14) | 0.37 | 0.94 | -5.32 | 2.22 | -6.33 | 15.62 | 24.31 | -5.67 | -66.99 | 0.00 | 0 | 0 | 175.76 | 1.96 | -1.14 | 112.31 | -0.34 | -1.27 |
| 22Q4 (13) | 0.37 | -10.09 | -11.4 | 2.37 | -25.24 | 11.27 | 25.77 | 8.92 | -59.71 | 0.00 | 0 | 0 | 172.38 | 10.88 | 4.23 | 112.69 | 13.15 | 1.04 |
| 22Q3 (12) | 0.41 | -9.88 | 3.96 | 3.17 | 107.19 | 58.5 | 23.66 | -42.45 | -68.36 | 0.00 | 0 | 0 | 155.46 | 5.47 | -5.7 | 99.59 | 11.7 | -3.5 |
| 22Q2 (11) | 0.46 | 15.77 | 2.1 | 1.53 | -20.31 | -21.54 | 41.11 | -44.17 | -76.11 | 0.00 | 0 | 0 | 147.40 | -17.09 | -5.62 | 89.16 | -21.62 | -11.11 |
| 22Q1 (10) | 0.40 | -5.55 | -11.55 | 1.92 | -9.86 | 12.94 | 73.64 | 15.13 | -31.9 | 0.00 | 0 | 0 | 177.78 | 7.49 | 11.41 | 113.75 | 1.99 | 22.79 |
| 21Q4 (9) | 0.42 | 5.5 | 2.73 | 2.13 | 6.5 | 74.59 | 63.96 | -14.46 | -51.35 | 0.00 | 0 | 0 | 165.39 | 0.33 | -1.27 | 111.53 | 8.07 | 16.33 |
| 21Q3 (8) | 0.40 | -11.5 | 2.75 | 2.0 | 2.56 | 17.65 | 74.77 | -56.55 | -9.4 | 0.00 | 0 | 0 | 164.85 | 5.55 | -4.17 | 103.20 | 2.89 | 8.47 |
| 21Q2 (7) | 0.45 | 0.29 | 9.16 | 1.95 | 14.71 | 35.42 | 172.10 | 59.16 | 232.24 | 0.00 | 0 | 0 | 156.18 | -2.12 | -5.43 | 100.30 | 8.27 | 0.74 |
| 21Q1 (6) | 0.45 | 9.7 | 16.94 | 1.7 | 39.34 | -12.82 | 108.13 | -17.75 | 97.5 | 0.00 | 0 | 0 | 159.57 | -4.75 | -10.05 | 92.64 | -3.37 | -11.54 |
| 20Q4 (5) | 0.41 | 5.52 | 17.69 | 1.22 | -28.24 | 258.82 | 131.47 | 59.3 | 124.74 | 0.00 | 0 | 0 | 167.52 | -2.62 | -18.22 | 95.87 | 0.77 | -30.45 |
| 20Q3 (4) | 0.39 | -5.97 | 0.0 | 1.7 | 18.06 | 0.0 | 82.53 | 59.32 | 0.0 | 0.00 | 0 | 0.0 | 172.02 | 4.17 | 0.0 | 95.14 | -4.44 | 0.0 |
| 20Q2 (3) | 0.41 | 7.43 | 0.0 | 1.44 | -26.15 | 0.0 | 51.80 | -5.39 | 0.0 | 0.00 | 0 | 0.0 | 165.14 | -6.91 | 0.0 | 99.56 | -4.93 | 0.0 |
| 20Q1 (2) | 0.38 | 10.4 | 0.0 | 1.95 | 473.53 | 0.0 | 54.75 | -6.41 | 0.0 | 0.00 | 0 | 0.0 | 177.40 | -13.4 | 0.0 | 104.72 | -24.03 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 58.50 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 204.84 | 0.0 | 0.0 | 137.84 | 0.0 | 0.0 |
