- 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) | 0.34 | -21.81 | 15.02 | -34.7 | 20.69 | 2.78 | 18.52 | 6.5 | 0.00 | 0 | 75.83 | -7.01 | 69.23 | -9.87 |
| 2022 (9) | 0.43 | 1.5 | 23.0 | 360.0 | 20.13 | 0.35 | 17.39 | 1.4 | 0.00 | 0 | 81.55 | -60.06 | 76.81 | -60.23 |
| 2021 (8) | 0.43 | -0.97 | 5.0 | 400.0 | 20.06 | 0.05 | 17.15 | -6.44 | 0.00 | 0 | 204.19 | -9.75 | 193.15 | -11.55 |
| 2020 (7) | 0.43 | -9.02 | 1.0 | -87.01 | 20.05 | -0.1 | 18.33 | 27.38 | 0.00 | 0 | 226.26 | 53.3 | 218.38 | 54.84 |
| 2019 (6) | 0.47 | -22.58 | 7.7 | -73.2 | 20.07 | 1.67 | 14.39 | 67.91 | 0.00 | 0 | 147.59 | 35.86 | 141.04 | 32.88 |
| 2018 (5) | 0.61 | 33.06 | 28.73 | 201.47 | 19.74 | 5.39 | 8.57 | 10.15 | 0.00 | 0 | 108.63 | -54.4 | 106.14 | -54.02 |
| 2017 (4) | 0.46 | -6.52 | 9.53 | -38.44 | 18.73 | 13.86 | 7.78 | 0 | 2.23 | -36.56 | 238.22 | 26.51 | 230.85 | 28.1 |
| 2016 (3) | 0.49 | 18.67 | 15.48 | -43.75 | 16.45 | -1.61 | -2.47 | 0 | 3.52 | 0.0 | 188.30 | 86.27 | 180.21 | 95.35 |
| 2015 (2) | 0.41 | -3.2 | 27.52 | 49.73 | 16.72 | 78.82 | 7.59 | -49.67 | 3.52 | -0.83 | 101.09 | -62.77 | 92.25 | -65.13 |
| 2014 (1) | 0.43 | 11.5 | 18.38 | 223.02 | 9.35 | 13.75 | 15.08 | -6.86 | 3.55 | 0 | 271.56 | -38.36 | 264.54 | -39.49 |
| 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) | 0.38 | -9.05 | -7.92 | 5.0 | 47.06 | -78.45 | 33.43 | 31.1 | 107.51 | 0.00 | 0 | 0 | 173.04 | 17.26 | 120.71 | 159.08 | 16.64 | 115.64 |
| 24Q2 (19) | 0.42 | -15.43 | -9.57 | 3.4 | -75.71 | -85.22 | 25.50 | -9.64 | 22.07 | 0.00 | 0 | 0 | 147.57 | 18.71 | 89.14 | 136.39 | 15.9 | 83.37 |
| 24Q1 (18) | 0.49 | 45.24 | 3.31 | 14.0 | -6.79 | -37.78 | 28.22 | 38.47 | 65.03 | 0.00 | 0 | 0 | 124.31 | 63.93 | 67.4 | 117.68 | 69.98 | 68.86 |
| 23Q4 (17) | 0.34 | -17.57 | -21.81 | 15.02 | -35.26 | -34.7 | 20.38 | 26.51 | 24.72 | 0.00 | 0 | 0 | 75.83 | -3.28 | -7.01 | 69.23 | -6.15 | -9.87 |
| 23Q3 (16) | 0.41 | -10.68 | -5.82 | 23.2 | 0.87 | 452.38 | 16.11 | -22.88 | 26.65 | 0.00 | 0 | 0 | 78.40 | 0.49 | -60.37 | 73.77 | -0.82 | -60.39 |
| 23Q2 (15) | 0.46 | -3.38 | -2.77 | 23.0 | 2.22 | 422.73 | 20.89 | 22.16 | 9.66 | 0.00 | 0 | 0 | 78.02 | 5.06 | -53.15 | 74.38 | 6.73 | -52.89 |
| 23Q1 (14) | 0.48 | 9.91 | 1.1 | 22.5 | -2.17 | 462.5 | 17.10 | 4.65 | -21.23 | 0.00 | 0 | 0 | 74.26 | -8.94 | -54.46 | 69.69 | -9.27 | -54.77 |
| 22Q4 (13) | 0.43 | -0.71 | 1.5 | 23.0 | 447.62 | 360.0 | 16.34 | 28.46 | -21.71 | 0.00 | 0 | 0 | 81.55 | -58.78 | -60.06 | 76.81 | -58.76 | -60.23 |
| 22Q3 (12) | 0.44 | -7.79 | -0.88 | 4.2 | -4.55 | -18.45 | 12.72 | -33.23 | -16.04 | 0.00 | 0 | 0 | 197.83 | 18.79 | 6.95 | 186.24 | 17.95 | 7.65 |
| 22Q2 (11) | 0.47 | 0.47 | 17.02 | 4.4 | 10.0 | 780.0 | 19.05 | -12.25 | 29.15 | 0.00 | 0 | 0 | 166.54 | 2.13 | -40.98 | 157.90 | 2.48 | -41.56 |
| 22Q1 (10) | 0.47 | 10.34 | 9.09 | 4.0 | -20.0 | 300.0 | 21.71 | 4.02 | 23.77 | 0.00 | 0 | 0 | 163.07 | -20.14 | -29.09 | 154.08 | -20.23 | -30.59 |
| 21Q4 (9) | 0.43 | -3.04 | -0.97 | 5.0 | -2.91 | 400.0 | 20.87 | 37.76 | 35.7 | 0.00 | 0 | 0 | 204.19 | 10.38 | -9.75 | 193.15 | 11.64 | -11.55 |
| 21Q3 (8) | 0.44 | 8.87 | 1.33 | 5.15 | 930.0 | 157.5 | 15.15 | 2.71 | -44.79 | 0.00 | 0 | 0 | 184.98 | -34.44 | -15.14 | 173.01 | -35.96 | -17.48 |
| 21Q2 (7) | 0.40 | -6.34 | -18.09 | 0.5 | -50.0 | -78.26 | 14.75 | -15.91 | -1.86 | 0.00 | 0 | 0 | 282.17 | 22.7 | 76.15 | 270.17 | 21.71 | 75.23 |
| 21Q1 (6) | 0.43 | 0.16 | -1.53 | 1.0 | 0.0 | -60.0 | 17.54 | 14.04 | 12.22 | 0.00 | 0 | 0 | 229.97 | 1.64 | 12.07 | 221.98 | 1.65 | 12.62 |
| 20Q4 (5) | 0.43 | -0.78 | -9.02 | 1.0 | -50.0 | -87.01 | 15.38 | -43.95 | -0.39 | 0.00 | 0 | 0 | 226.26 | 3.79 | 53.3 | 218.38 | 4.16 | 54.84 |
| 20Q3 (4) | 0.43 | -12.0 | 0.0 | 2.0 | -13.04 | 0.0 | 27.44 | 82.57 | 0.0 | 0.00 | 0 | 0.0 | 217.99 | 36.08 | 0.0 | 209.66 | 35.98 | 0.0 |
| 20Q2 (3) | 0.49 | 12.6 | 0.0 | 2.3 | -8.0 | 0.0 | 15.03 | -3.84 | 0.0 | 0.00 | 0 | 0.0 | 160.19 | -21.93 | 0.0 | 154.18 | -21.78 | 0.0 |
| 20Q1 (2) | 0.44 | -7.46 | 0.0 | 2.5 | -67.53 | 0.0 | 15.63 | 1.23 | 0.0 | 0.00 | 0 | 0.0 | 205.20 | 39.03 | 0.0 | 197.10 | 39.75 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | 7.7 | 0.0 | 0.0 | 15.44 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 147.59 | 0.0 | 0.0 | 141.04 | 0.0 | 0.0 |
