- 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) | 0.65 | -13.01 | 20.62 | -44.12 | 133.52 | -11.0 | 3.35 | -72.36 | 0.00 | 0 | 154.01 | 14.45 | 77.98 | 28.17 |
| 2022 (9) | 0.75 | 9.65 | 36.9 | 113.17 | 150.02 | 5.06 | 12.12 | -74.68 | 0.00 | 0 | 134.57 | -9.42 | 60.84 | -35.98 |
| 2021 (8) | 0.68 | -2.56 | 17.31 | 12.92 | 142.8 | 39.36 | 47.87 | 130.92 | 0.00 | 0 | 148.56 | 2.97 | 95.04 | 0.4 |
| 2020 (7) | 0.70 | 11.63 | 15.33 | 37.0 | 102.47 | 18.81 | 20.73 | 239.84 | 0.00 | 0 | 144.28 | -10.95 | 94.66 | -5.19 |
| 2019 (6) | 0.63 | -9.17 | 11.19 | -45.76 | 86.25 | 0.78 | 6.10 | -45.24 | 0.00 | 0 | 162.02 | 9.47 | 99.84 | 9.35 |
| 2018 (5) | 0.69 | 24.71 | 20.63 | 176.17 | 85.58 | 37.28 | 11.14 | -28.18 | 0.00 | 0 | 148.01 | -20.88 | 91.30 | -18.42 |
| 2017 (4) | 0.55 | -16.11 | 7.47 | -48.23 | 62.34 | -22.63 | 15.51 | -22.14 | 0.00 | 0 | 187.08 | 22.22 | 111.92 | 21.51 |
| 2016 (3) | 0.66 | -3.33 | 14.43 | -15.56 | 80.57 | 43.67 | 19.92 | -55.27 | 0.00 | 0 | 153.07 | 3.71 | 92.11 | 26.79 |
| 2015 (2) | 0.68 | 55.48 | 17.09 | 285.78 | 56.08 | 30.57 | 44.53 | -37.71 | 0.00 | 0 | 147.60 | -36.49 | 72.65 | -33.15 |
| 2014 (1) | 0.44 | 40.19 | 4.43 | 397.75 | 42.95 | 42.88 | 71.49 | -60.58 | 0.00 | 0 | 232.42 | -29.53 | 108.67 | -32.6 |
| 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) | 0.60 | -4.44 | -16.91 | 5.43 | -52.49 | -85.22 | 16.71 | -8.24 | 305.58 | 0.00 | 0 | 0 | 165.49 | 4.79 | 20.22 | 101.73 | 13.41 | 35.89 |
| 24Q2 (19) | 0.63 | 1.94 | -16.32 | 11.43 | -24.45 | -69.72 | 18.21 | 184.09 | 543.46 | 0.00 | 0 | 0 | 157.93 | -2.05 | 19.22 | 89.70 | 6.52 | 48.14 |
| 24Q1 (18) | 0.62 | -4.53 | -19.98 | 15.13 | -26.62 | -62.72 | 6.41 | 59.85 | 139.18 | 0.00 | 0 | 0 | 161.24 | 4.69 | 24.58 | 84.21 | 7.99 | 58.2 |
| 23Q4 (17) | 0.65 | -10.66 | -13.01 | 20.62 | -43.89 | -44.12 | 4.01 | -2.67 | -40.5 | 0.00 | 0 | 0 | 154.01 | 11.88 | 14.45 | 77.98 | 4.17 | 28.17 |
| 23Q3 (16) | 0.73 | -3.75 | -3.3 | 36.75 | -2.65 | 9.21 | 4.12 | 45.58 | -60.35 | 0.00 | 0 | 0 | 137.66 | 3.92 | 2.85 | 74.86 | 23.63 | 11.27 |
| 23Q2 (15) | 0.75 | -2.52 | -0.36 | 37.75 | -7.0 | 23.33 | 2.83 | 5.6 | -86.35 | 0.00 | 0 | 0 | 132.47 | 2.35 | -0.24 | 60.55 | 13.75 | -10.38 |
| 23Q1 (14) | 0.77 | 3.78 | 6.76 | 40.59 | 10.0 | 69.48 | 2.68 | -60.24 | -92.35 | 0.00 | 0 | 0 | 129.43 | -3.82 | -6.91 | 53.23 | -12.51 | -31.78 |
| 22Q4 (13) | 0.75 | -0.69 | 9.65 | 36.9 | 9.66 | 113.17 | 6.74 | -35.13 | -90.05 | 0.00 | 0 | 0 | 134.57 | 0.54 | -9.42 | 60.84 | -9.57 | -35.98 |
| 22Q3 (12) | 0.75 | -0.82 | 5.94 | 33.65 | 9.93 | 104.06 | 10.39 | -49.9 | -80.89 | 0.00 | 0 | 0 | 133.85 | 0.8 | -5.88 | 67.28 | -0.41 | -28.27 |
| 22Q2 (11) | 0.76 | 4.44 | 4.41 | 30.61 | 27.81 | 86.65 | 20.74 | -40.83 | -55.75 | 0.00 | 0 | 0 | 132.79 | -4.5 | -4.41 | 67.56 | -13.42 | -29.92 |
| 22Q1 (10) | 0.72 | 6.59 | 0.03 | 23.95 | 38.36 | 34.55 | 35.05 | -48.28 | 27.18 | 0.00 | 0 | 0 | 139.04 | -6.41 | 0.15 | 78.03 | -17.9 | -15.8 |
| 21Q4 (9) | 0.68 | -4.05 | -2.56 | 17.31 | 4.97 | 12.92 | 67.77 | 24.67 | 221.95 | 0.00 | 0 | 0 | 148.56 | 4.47 | 2.97 | 95.04 | 1.32 | 0.4 |
| 21Q3 (8) | 0.71 | -2.25 | 3.26 | 16.49 | 0.55 | 4.7 | 54.36 | 15.98 | 355.66 | 0.00 | 0 | 0 | 142.21 | 2.38 | -3.07 | 93.80 | -2.71 | -3.01 |
| 21Q2 (7) | 0.73 | 0.06 | 18.31 | 16.4 | -7.87 | 164.52 | 46.87 | 70.07 | 56.7 | 0.00 | 0 | 0 | 138.91 | 0.06 | -16.1 | 96.41 | 4.04 | -7.04 |
| 21Q1 (6) | 0.72 | 3.83 | 14.67 | 17.8 | 16.11 | 42.74 | 27.56 | 30.93 | 52.1 | 0.00 | 0 | 0 | 138.83 | -3.78 | -13.33 | 92.67 | -2.1 | -2.38 |
| 20Q4 (5) | 0.70 | 1.69 | 11.63 | 15.33 | -2.67 | 37.12 | 21.05 | 76.45 | 484.72 | 0.00 | 0 | 0 | 144.28 | -1.66 | -10.95 | 94.66 | -2.12 | -5.19 |
| 20Q3 (4) | 0.69 | 11.99 | 0.0 | 15.75 | 154.03 | 0.0 | 11.93 | -60.11 | 0.0 | 0.00 | 0 | 0.0 | 146.71 | -11.39 | 0.0 | 96.71 | -6.75 | 0.0 |
| 20Q2 (3) | 0.61 | -3.02 | 0.0 | 6.2 | -50.28 | 0.0 | 29.91 | 65.07 | 0.0 | 0.00 | 0 | 0.0 | 165.56 | 3.36 | 0.0 | 103.71 | 9.25 | 0.0 |
| 20Q1 (2) | 0.63 | 1.07 | 0.0 | 12.47 | 11.54 | 0.0 | 18.12 | 403.33 | 0.0 | 0.00 | 0 | 0.0 | 160.18 | -1.14 | 0.0 | 94.93 | -4.92 | 0.0 |
| 19Q4 (1) | 0.63 | 0.0 | 0.0 | 11.18 | 0.0 | 0.0 | 3.60 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 162.02 | 0.0 | 0.0 | 99.84 | 0.0 | 0.0 |
