- 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) | 0.84 | 1.27 | 103.54 | 7.57 | 36.57 | 46.81 | 0.00 | 0 | 0.00 | 0 | 123.96 | -4.57 | 3.56 | -17.21 |
| 2022 (9) | 0.83 | 1.47 | 96.25 | 5.62 | 24.91 | -37.33 | 863.36 | 481.15 | 0.00 | 0 | 129.89 | -3.76 | 4.30 | -30.53 |
| 2021 (8) | 0.82 | -2.04 | 91.13 | -1.57 | 39.75 | 39.18 | 148.56 | 135.59 | 0.00 | 0 | 134.96 | 0.35 | 6.19 | 26.58 |
| 2020 (7) | 0.83 | 2.5 | 92.58 | 145.57 | 28.56 | 2.33 | 63.06 | 172.75 | 0.00 | 0 | 134.49 | -10.4 | 4.89 | -79.98 |
| 2019 (6) | 0.81 | 8.45 | 37.7 | 45.11 | 27.91 | 107.97 | 23.12 | 28800.0 | 0.00 | 0 | 150.10 | -4.3 | 24.43 | -0.29 |
| 2018 (5) | 0.75 | 2.56 | 25.98 | 21.23 | 13.42 | 18.76 | 0.08 | -96.71 | 0.00 | 0 | 156.84 | -9.41 | 24.50 | 43.61 |
| 2017 (4) | 0.73 | 6.58 | 21.43 | 7.2 | 11.3 | -50.24 | 2.43 | -87.05 | 0.00 | 0 | 173.13 | 4.08 | 17.06 | 59.44 |
| 2016 (3) | 0.69 | -5.38 | 19.99 | -15.87 | 22.71 | 31.42 | 18.77 | -88.48 | 0.19 | 0 | 166.34 | 23.68 | 10.70 | -34.11 |
| 2015 (2) | 0.72 | -5.65 | 23.76 | 14.29 | 17.28 | 52.79 | 162.87 | 0 | 0.00 | 0 | 134.49 | 4.13 | 16.24 | 50.23 |
| 2014 (1) | 0.77 | 7.13 | 20.79 | 28.57 | 11.31 | -39.68 | 0.00 | 0 | 0.00 | 0 | 129.16 | -7.11 | 10.81 | -5.01 |
| 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) | 0.85 | 0.66 | -1.19 | 108.86 | 4.13 | -2.87 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 125.22 | -2.86 | 2.69 | 6.66 | -31.9 | 132.87 |
| 24Q2 (19) | 0.84 | 1.04 | -1.6 | 104.54 | -3.28 | -2.79 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 128.91 | 3.65 | 3.75 | 9.78 | 151.41 | 258.24 |
| 24Q1 (18) | 0.84 | -0.41 | 0.06 | 108.08 | 4.38 | 5.76 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 124.37 | 0.33 | -3.04 | 3.89 | 9.27 | 29.24 |
| 23Q4 (17) | 0.84 | -2.45 | 1.27 | 103.54 | -7.62 | 7.57 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 123.96 | 1.66 | -4.57 | 3.56 | 24.48 | -17.21 |
| 23Q3 (16) | 0.86 | 0.24 | 0.42 | 112.08 | 4.22 | 3.02 | 0.00 | 0 | 100.0 | 0.00 | 0 | 0 | 121.94 | -1.86 | -0.23 | 2.86 | 4.76 | -18.98 |
| 23Q2 (15) | 0.86 | 2.74 | 1.16 | 107.54 | 5.24 | 7.87 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 124.25 | -3.13 | -2.21 | 2.73 | -9.3 | -40.39 |
| 23Q1 (14) | 0.83 | 0.8 | 1.58 | 102.19 | 6.17 | 8.24 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 128.27 | -1.25 | -3.11 | 3.01 | -30.0 | -36.36 |
| 22Q4 (13) | 0.83 | -3.27 | 1.47 | 96.25 | -11.53 | 5.62 | 1071.50 | 104.79 | 17551.14 | 0.00 | 0 | 0 | 129.89 | 6.28 | -3.76 | 4.30 | 21.81 | -30.53 |
| 22Q3 (12) | 0.86 | 0.98 | 6.96 | 108.79 | 9.13 | 37.94 | -22384.00 | 0 | -94347.26 | 0.00 | 0 | 0 | 122.22 | -3.81 | -15.1 | 3.53 | -22.93 | -71.76 |
| 22Q2 (11) | 0.85 | 3.18 | 6.03 | 99.69 | 5.59 | 25.35 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 127.06 | -4.03 | -12.03 | 4.58 | -3.17 | -74.67 |
| 22Q1 (10) | 0.82 | 0.69 | 1.16 | 94.41 | 3.6 | 8.68 | 0.00 | 100.0 | -100.0 | 0.00 | 0 | 0 | 132.39 | -1.9 | -5.27 | 4.73 | -23.59 | -60.25 |
| 21Q4 (9) | 0.82 | 1.96 | -2.04 | 91.13 | 15.54 | -1.57 | -6.14 | 74.09 | -101.23 | 0.00 | 0 | 0 | 134.96 | -6.25 | 0.35 | 6.19 | -50.48 | 26.58 |
| 21Q3 (8) | 0.80 | 0.1 | -3.61 | 78.87 | -0.83 | -3.0 | -23.70 | -108.86 | -106.21 | 0.00 | 0 | 0 | 143.96 | -0.33 | 5.07 | 12.50 | -30.86 | 39.35 |
| 21Q2 (7) | 0.80 | -1.56 | -7.93 | 79.53 | -8.45 | 11.11 | 267.44 | -57.93 | 1898.8 | 0.00 | 0 | 0 | 144.44 | 3.36 | 9.28 | 18.08 | 51.93 | 179.88 |
| 21Q1 (6) | 0.81 | -2.5 | 2.37 | 86.87 | -6.17 | 124.76 | 635.73 | 27.83 | 1462.76 | 0.00 | 0 | 0 | 139.75 | 3.91 | -10.31 | 11.90 | 143.35 | -29.63 |
| 20Q4 (5) | 0.83 | 0.33 | 2.5 | 92.58 | 13.86 | 145.57 | 497.31 | 30.4 | 361.07 | 0.00 | 0 | 0 | 134.49 | -1.84 | -10.4 | 4.89 | -45.48 | -79.98 |
| 20Q3 (4) | 0.83 | -4.39 | 0.0 | 81.31 | 13.59 | 0.0 | 381.38 | 2750.37 | 0.0 | 0.00 | 0 | 0.0 | 137.01 | 3.65 | 0.0 | 8.97 | 38.85 | 0.0 |
| 20Q2 (3) | 0.87 | 9.45 | 0.0 | 71.58 | 85.2 | 0.0 | 13.38 | -67.11 | 0.0 | 0.00 | 0 | 0.0 | 132.18 | -15.17 | 0.0 | 6.46 | -61.8 | 0.0 |
| 20Q1 (2) | 0.79 | -2.37 | 0.0 | 38.65 | 2.52 | 0.0 | 40.68 | -62.28 | 0.0 | 0.00 | 0 | 0.0 | 155.81 | 3.8 | 0.0 | 16.91 | -30.78 | 0.0 |
| 19Q4 (1) | 0.81 | 0.0 | 0.0 | 37.7 | 0.0 | 0.0 | 107.86 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 150.10 | 0.0 | 0.0 | 24.43 | 0.0 | 0.0 |
