- 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) | 0.52 | 14.43 | 14.99 | 123.4 | 57.74 | 38.9 | 28.15 | 96.99 | 0.85 | 0 | 112.52 | -7.63 | 77.68 | -10.5 |
| 2022 (9) | 0.46 | -11.97 | 6.71 | -37.05 | 41.57 | 47.2 | 14.29 | 0.14 | 0.00 | 0 | 121.81 | 23.18 | 86.79 | 32.58 |
| 2021 (8) | 0.52 | 10.97 | 10.66 | 14.99 | 28.24 | 41.41 | 14.27 | -65.21 | 0.00 | 0 | 98.89 | -18.59 | 65.46 | -26.55 |
| 2020 (7) | 0.47 | -15.69 | 9.27 | -20.63 | 19.97 | -8.73 | 41.02 | 0 | 0.07 | 0 | 121.47 | 31.73 | 89.12 | 32.19 |
| 2019 (6) | 0.55 | 10.49 | 11.68 | 54.09 | 21.88 | -42.68 | -12.51 | 0 | 0.00 | 0 | 92.21 | -22.39 | 67.42 | -29.69 |
| 2018 (5) | 0.50 | 11.13 | 7.58 | 124.26 | 38.17 | 22.81 | 24.42 | -25.75 | 0.00 | 0 | 118.81 | -25.51 | 95.89 | -23.24 |
| 2017 (4) | 0.45 | 48.8 | 3.38 | 5533.33 | 31.08 | 36.68 | 32.89 | 179.44 | 0.00 | 0 | 159.50 | -42.94 | 124.92 | -48.53 |
| 2016 (3) | 0.30 | -34.7 | 0.06 | -98.1 | 22.74 | 29.79 | 11.77 | 60.79 | 0.00 | 0 | 279.54 | 96.09 | 242.69 | 101.64 |
| 2015 (2) | 0.46 | -1.04 | 3.15 | -20.05 | 17.52 | 25.32 | 7.32 | 0 | 0.00 | 0 | 142.56 | 27.37 | 120.36 | 26.08 |
| 2014 (1) | 0.47 | -7.78 | 3.94 | -34.88 | 13.98 | -38.98 | -21.52 | 0 | 0.00 | 0 | 111.93 | 10.6 | 95.46 | 12.9 |
| 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) | 0.55 | -3.32 | 8.27 | 24.61 | 2.71 | 58.57 | 9.90 | -50.6 | -63.72 | 8.83 | 107.29 | 188.41 | 115.81 | 8.93 | -3.28 | 74.34 | 1.92 | -11.45 |
| 24Q2 (19) | 0.57 | 0.44 | 16.09 | 23.96 | 42.62 | 116.44 | 20.04 | -40.88 | -33.58 | 4.26 | 25.07 | 133.17 | 106.32 | 6.76 | -16.07 | 72.94 | 5.42 | -19.72 |
| 24Q1 (18) | 0.56 | 8.18 | 19.8 | 16.8 | 12.07 | 111.85 | 33.90 | 17.26 | 29.49 | 3.40 | -11.55 | 202.57 | 99.59 | -11.49 | -17.62 | 69.19 | -10.93 | -19.86 |
| 23Q4 (17) | 0.52 | 3.06 | 14.43 | 14.99 | -3.41 | 123.4 | 28.91 | 5.94 | 81.14 | 3.85 | 25.76 | 0 | 112.52 | -6.03 | -7.63 | 77.68 | -7.47 | -10.5 |
| 23Q3 (16) | 0.51 | 3.66 | 2.74 | 15.52 | 40.2 | 72.64 | 27.29 | -9.55 | 109.92 | 3.06 | 67.59 | 0 | 119.74 | -5.47 | 14.46 | 83.95 | -7.61 | 13.42 |
| 23Q2 (15) | 0.49 | 3.65 | -1.89 | 11.07 | 39.6 | 20.46 | 30.17 | 15.24 | 656.14 | 1.83 | 62.3 | 0 | 126.67 | 4.78 | 25.96 | 90.86 | 5.24 | 34.85 |
| 23Q1 (14) | 0.47 | 3.33 | -5.97 | 7.93 | 18.18 | -15.55 | 26.18 | 64.04 | 6.38 | 1.12 | 0 | 0 | 120.89 | -0.76 | 20.65 | 86.34 | -0.52 | 29.14 |
| 22Q4 (13) | 0.46 | -7.47 | -11.97 | 6.71 | -25.36 | -37.05 | 15.96 | 22.77 | -23.82 | 0.00 | 0 | 0 | 121.81 | 16.44 | 23.18 | 86.79 | 17.25 | 32.58 |
| 22Q3 (12) | 0.49 | -1.0 | -4.2 | 8.99 | -2.18 | -26.55 | 13.00 | 225.81 | 33.61 | 0.00 | 0 | 0 | 104.61 | 4.03 | 4.97 | 74.02 | 9.85 | 10.03 |
| 22Q2 (11) | 0.50 | -0.66 | -1.05 | 9.19 | -2.13 | -14.91 | 3.99 | -83.79 | -69.21 | 0.00 | 0 | -100.0 | 100.56 | 0.36 | -0.54 | 67.38 | 0.78 | -0.88 |
| 22Q1 (10) | 0.50 | -3.26 | -2.17 | 9.39 | -11.91 | -12.16 | 24.61 | 17.47 | 107.15 | 0.00 | 0 | -100.0 | 100.20 | 1.32 | -4.83 | 66.86 | 2.14 | -10.33 |
| 21Q4 (9) | 0.52 | 0.7 | 10.97 | 10.66 | -12.91 | 14.99 | 20.95 | 115.31 | -36.88 | 0.00 | 0 | -100.0 | 98.89 | -0.77 | -18.59 | 65.46 | -2.69 | -26.55 |
| 21Q3 (8) | 0.51 | 2.25 | 25.3 | 12.24 | 13.33 | 66.08 | 9.73 | -24.92 | 100.21 | 0.00 | -100.0 | -100.0 | 99.66 | -1.43 | -25.15 | 67.27 | -1.04 | -31.97 |
| 21Q2 (7) | 0.50 | -1.78 | 22.82 | 10.8 | 1.03 | 43.05 | 12.96 | 9.09 | -89.38 | 0.32 | -56.45 | 111.11 | 101.11 | -3.97 | -28.81 | 67.98 | -8.83 | -38.12 |
| 21Q1 (6) | 0.51 | 9.72 | -8.75 | 10.69 | 15.32 | -18.4 | 11.88 | -64.21 | 597.07 | 0.74 | 27.48 | 0 | 105.29 | -13.32 | 16.92 | 74.56 | -16.34 | 11.08 |
| 20Q4 (5) | 0.47 | 13.71 | -15.69 | 9.27 | 25.78 | -20.63 | 33.19 | 582.92 | 7115.22 | 0.58 | -90.32 | 0 | 121.47 | -8.77 | 31.73 | 89.12 | -9.88 | 32.19 |
| 20Q3 (4) | 0.41 | 0.22 | 0.0 | 7.37 | -2.38 | 0.0 | 4.86 | -96.02 | 0.0 | 6.00 | 3826.67 | 0.0 | 133.14 | -6.25 | 0.0 | 98.89 | -9.98 | 0.0 |
| 20Q2 (3) | 0.41 | -27.02 | 0.0 | 7.55 | -42.37 | 0.0 | 122.07 | 5207.53 | 0.0 | 0.15 | 0 | 0.0 | 142.02 | 57.71 | 0.0 | 109.85 | 63.66 | 0.0 |
| 20Q1 (2) | 0.56 | 1.37 | 0.0 | 13.1 | 12.16 | 0.0 | -2.39 | -619.57 | 0.0 | 0.00 | 0 | 0.0 | 90.05 | -2.34 | 0.0 | 67.12 | -0.44 | 0.0 |
| 19Q4 (1) | 0.55 | 0.0 | 0.0 | 11.68 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 92.21 | 0.0 | 0.0 | 67.42 | 0.0 | 0.0 |
