- 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) | 0.38 | -28.37 | 0.12 | -98.79 | 83.71 | -14.75 | 115.17 | 50.35 | 0.00 | 0 | 257.87 | 50.33 | 184.78 | 74.47 |
| 2022 (9) | 0.53 | -4.6 | 9.93 | 464.2 | 98.19 | 27.83 | 76.60 | 82.51 | 0.00 | 0 | 171.54 | -17.29 | 105.91 | -11.02 |
| 2021 (8) | 0.55 | 9.0 | 1.76 | -49.13 | 76.81 | 2.37 | 41.97 | -64.85 | 0.00 | 0 | 207.40 | -12.13 | 119.03 | -25.38 |
| 2020 (7) | 0.51 | 18.0 | 3.46 | 37.3 | 75.03 | -2.87 | 119.41 | 31.71 | 0.00 | 0 | 236.04 | 19.64 | 159.52 | 47.47 |
| 2019 (6) | 0.43 | -7.5 | 2.52 | -8.03 | 77.25 | 3.54 | 90.66 | -52.2 | 0.00 | 0 | 197.30 | 11.87 | 108.17 | 16.15 |
| 2018 (5) | 0.46 | 6.25 | 2.74 | 88.97 | 74.61 | 15.96 | 189.66 | 39.95 | 0.04 | -17.69 | 176.36 | -8.11 | 93.13 | -7.96 |
| 2017 (4) | 0.44 | 0.76 | 1.45 | 46.46 | 64.34 | 5.13 | 135.52 | 87.83 | 0.05 | -50.87 | 191.92 | 1.6 | 101.18 | -4.02 |
| 2016 (3) | 0.43 | -6.29 | 0.99 | -68.06 | 61.2 | 12.52 | 72.15 | 34.28 | 0.10 | -20.51 | 188.90 | 12.21 | 105.42 | 28.36 |
| 2015 (2) | 0.46 | 1.65 | 3.1 | -22.69 | 54.39 | 19.91 | 53.73 | 28.14 | 0.13 | -6.63 | 168.34 | 1.03 | 82.13 | -12.29 |
| 2014 (1) | 0.46 | -7.98 | 4.01 | 36.86 | 45.36 | 16.16 | 41.93 | -4.14 | 0.14 | 0 | 166.63 | -11.45 | 93.64 | -7.93 |
| 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) | 0.32 | -19.56 | -36.68 | 0.12 | 0.0 | -98.8 | 413.05 | -12.32 | 359.4 | 0.00 | 0 | 0 | 307.91 | 28.12 | 67.32 | 223.82 | 28.12 | 70.35 |
| 24Q2 (19) | 0.40 | 13.11 | -21.54 | 0.12 | 0.0 | -98.79 | 471.11 | -4.66 | 337.14 | 0.00 | 0 | 0 | 240.33 | -12.93 | 30.64 | 174.70 | -10.27 | 38.41 |
| 24Q1 (18) | 0.35 | -6.25 | -26.3 | 0.12 | 0.0 | -98.79 | 494.15 | 43.34 | 394.94 | 0.00 | 0 | 0 | 276.02 | 7.04 | 45.89 | 194.69 | 5.36 | 66.15 |
| 23Q4 (17) | 0.38 | -25.76 | -28.37 | 0.12 | -98.8 | -98.79 | 344.75 | 283.44 | 216.52 | 0.00 | 0 | 0 | 257.87 | 40.12 | 50.33 | 184.78 | 40.63 | 74.47 |
| 23Q3 (16) | 0.51 | -0.33 | -1.99 | 9.99 | 0.5 | 584.25 | 89.91 | -16.57 | -12.95 | 0.00 | 0 | 0 | 184.03 | 0.04 | -17.22 | 131.39 | 4.1 | 12.2 |
| 23Q2 (15) | 0.51 | 6.25 | -6.28 | 9.94 | -0.1 | 455.31 | 107.77 | 7.94 | 65.65 | 0.00 | 0 | 0 | 183.96 | -2.77 | -12.46 | 126.22 | 7.71 | 15.26 |
| 23Q1 (14) | 0.48 | -8.88 | -2.28 | 9.95 | 0.2 | 432.09 | 99.84 | -8.34 | 197.23 | 0.00 | 0 | -100.0 | 189.20 | 10.29 | -24.29 | 117.18 | 10.64 | -7.67 |
| 22Q4 (13) | 0.53 | 1.58 | -4.6 | 9.93 | 580.14 | 464.2 | 108.92 | 5.45 | 69.71 | 0.00 | 0 | -100.0 | 171.54 | -22.83 | -17.29 | 105.91 | -9.56 | -11.02 |
| 22Q3 (12) | 0.52 | -4.7 | -2.22 | 1.46 | -18.44 | -17.51 | 103.29 | 58.76 | 124.79 | 0.00 | 0 | -100.0 | 222.30 | 5.78 | -0.32 | 117.10 | 6.93 | -3.36 |
| 22Q2 (11) | 0.54 | 10.79 | -2.37 | 1.79 | -4.28 | 132.47 | 65.06 | 93.69 | 171.65 | 0.00 | -100.0 | 0 | 210.15 | -15.9 | 2.11 | 109.51 | -13.72 | -6.53 |
| 22Q1 (10) | 0.49 | -11.04 | 3.89 | 1.87 | 6.25 | 2.75 | 33.59 | -47.66 | 6.91 | 0.01 | 109.91 | 0 | 249.89 | 20.49 | -5.48 | 126.92 | 6.63 | -25.96 |
| 21Q4 (9) | 0.55 | 4.11 | 9.0 | 1.76 | -0.56 | -49.13 | 64.18 | 39.67 | -19.92 | 0.00 | -46.78 | 0 | 207.40 | -7.0 | -12.13 | 119.03 | -1.77 | -25.38 |
| 21Q3 (8) | 0.53 | -4.84 | 21.45 | 1.77 | 129.87 | -23.04 | 45.95 | 91.86 | -67.4 | 0.01 | 0 | 0 | 223.02 | 8.36 | 12.21 | 121.17 | 3.42 | 6.25 |
| 21Q2 (7) | 0.56 | 17.89 | 29.55 | 0.77 | -57.69 | -66.08 | 23.95 | -23.77 | -95.73 | 0.00 | 0 | 0 | 205.81 | -22.16 | 4.58 | 117.16 | -31.66 | 11.06 |
| 21Q1 (6) | 0.47 | -6.67 | 16.7 | 1.82 | -47.4 | 40.0 | 31.42 | -60.79 | -36.27 | 0.00 | 0 | 0 | 264.39 | 12.01 | 26.1 | 171.43 | 7.47 | 78.02 |
| 20Q4 (5) | 0.51 | 16.0 | 18.0 | 3.46 | 50.43 | 37.3 | 80.14 | -43.14 | -10.74 | 0.00 | 0 | 0 | 236.04 | 18.76 | 19.64 | 159.52 | 39.88 | 47.47 |
| 20Q3 (4) | 0.44 | 1.51 | 0.0 | 2.3 | 1.32 | 0.0 | 140.95 | -74.89 | 0.0 | 0.00 | 0 | 0.0 | 198.76 | 1.0 | 0.0 | 114.04 | 8.11 | 0.0 |
| 20Q2 (3) | 0.43 | 6.19 | 0.0 | 2.27 | 74.62 | 0.0 | 561.39 | 1038.72 | 0.0 | 0.00 | 0 | 0.0 | 196.80 | -6.14 | 0.0 | 105.49 | 9.54 | 0.0 |
| 20Q1 (2) | 0.41 | -5.63 | 0.0 | 1.3 | -48.41 | 0.0 | 49.30 | -45.09 | 0.0 | 0.00 | 0 | 0.0 | 209.67 | 6.27 | 0.0 | 96.30 | -10.97 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 2.52 | 0.0 | 0.0 | 89.78 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 197.30 | 0.0 | 0.0 | 108.17 | 0.0 | 0.0 |
