- 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) | 0.17 | -11.52 | 1.42 | -53.14 | 37.11 | -19.33 | 31.55 | -69.23 | 0.27 | 0 | 468.66 | 35.02 | 356.85 | 30.43 |
| 2022 (9) | 0.19 | -16.94 | 3.03 | 11.4 | 46.0 | -11.89 | 102.52 | -55.37 | 0.00 | 0 | 347.10 | 15.04 | 273.60 | 12.53 |
| 2021 (8) | 0.23 | 5.8 | 2.72 | -36.3 | 52.21 | 49.0 | 229.71 | 207.22 | 0.13 | 0 | 301.71 | 5.81 | 243.13 | 2.55 |
| 2020 (7) | 0.22 | 26.86 | 4.27 | -5.11 | 35.04 | 8.38 | 74.77 | 186.15 | 0.00 | 0 | 285.13 | -35.34 | 237.09 | -38.68 |
| 2019 (6) | 0.17 | -22.82 | 4.5 | -39.11 | 32.33 | -7.39 | 26.13 | -6.11 | 0.37 | 58.88 | 440.95 | 40.15 | 386.63 | 50.08 |
| 2018 (5) | 0.22 | 2.33 | 7.39 | -3.9 | 34.91 | -4.88 | 27.83 | -13.95 | 0.23 | -26.74 | 314.63 | 3.4 | 257.62 | 15.13 |
| 2017 (4) | 0.21 | -16.8 | 7.69 | -35.76 | 36.7 | 1.49 | 32.34 | 27.17 | 0.32 | -68.66 | 304.28 | 11.76 | 223.76 | 14.33 |
| 2016 (3) | 0.26 | 7.89 | 11.97 | 7.26 | 36.16 | -2.66 | 25.43 | -12.07 | 1.02 | 196.76 | 272.25 | 34.76 | 195.72 | 34.08 |
| 2015 (2) | 0.24 | -13.04 | 11.16 | -20.11 | 37.15 | -9.19 | 28.92 | -16.3 | 0.34 | -66.93 | 202.03 | -15.17 | 145.97 | -10.45 |
| 2014 (1) | 0.28 | -3.61 | 13.97 | 11.58 | 40.91 | 12.05 | 34.55 | -4.19 | 1.04 | 0 | 238.15 | 44.69 | 163.00 | 27.27 |
| 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) | 0.18 | -20.83 | 12.24 | 0.03 | 50.0 | -97.96 | 53.86 | -60.73 | -10.05 | 0.00 | 0 | -100.0 | 404.30 | 26.36 | -19.36 | 288.85 | 17.14 | -20.37 |
| 24Q2 (19) | 0.22 | -5.32 | 2.11 | 0.02 | 0 | -98.58 | 137.15 | 25.87 | 1330.14 | 0.00 | 0 | -100.0 | 319.95 | 6.25 | -1.74 | 246.59 | 10.02 | -2.58 |
| 24Q1 (18) | 0.23 | 40.18 | 42.22 | 0 | -100.0 | -100.0 | 108.96 | 45.67 | 353.24 | 0.00 | -100.0 | 0 | 301.14 | -35.74 | -25.53 | 224.14 | -37.19 | -29.38 |
| 23Q4 (17) | 0.17 | 6.82 | -11.52 | 1.42 | -3.4 | -53.14 | 74.80 | 24.92 | 272.88 | 0.70 | -15.24 | 0 | 468.66 | -6.53 | 35.02 | 356.85 | -1.62 | 30.43 |
| 23Q3 (16) | 0.16 | -27.97 | -18.92 | 1.47 | 4.26 | -53.04 | 59.88 | 524.4 | -28.53 | 0.82 | -72.04 | 0 | 501.38 | 53.98 | 47.63 | 362.73 | 43.3 | 37.48 |
| 23Q2 (15) | 0.22 | 31.86 | -23.99 | 1.41 | -53.0 | -51.88 | 9.59 | -60.11 | -94.89 | 2.94 | 0 | 0 | 325.61 | -19.48 | 39.53 | 253.12 | -20.25 | 33.65 |
| 23Q1 (14) | 0.17 | -12.78 | -28.84 | 3.0 | -0.99 | 6.38 | 24.04 | 19.84 | -91.04 | 0.00 | 0 | -100.0 | 404.38 | 16.5 | 30.68 | 317.40 | 16.01 | 26.02 |
| 22Q4 (13) | 0.19 | -2.12 | -16.94 | 3.03 | -3.19 | 11.4 | 20.06 | -76.06 | -89.23 | 0.00 | 0 | -100.0 | 347.10 | 2.2 | 15.04 | 273.60 | 3.7 | 12.53 |
| 22Q3 (12) | 0.19 | -32.47 | -13.16 | 3.13 | 6.83 | -25.12 | 83.78 | -55.35 | -67.9 | 0.00 | 0 | -100.0 | 339.63 | 45.53 | 16.32 | 263.84 | 39.31 | 12.33 |
| 22Q2 (11) | 0.29 | 23.45 | 28.6 | 2.93 | 3.9 | -29.9 | 187.62 | -30.09 | -28.11 | 0.00 | -100.0 | -100.0 | 233.37 | -24.59 | -20.08 | 189.39 | -24.81 | -19.36 |
| 22Q1 (10) | 0.23 | 1.8 | 1.89 | 2.82 | 3.68 | -34.11 | 268.39 | 44.1 | 24.49 | 0.50 | -28.51 | 0 | 309.45 | 2.57 | 15.38 | 251.87 | 3.59 | 15.54 |
| 21Q4 (9) | 0.23 | 2.33 | 5.8 | 2.72 | -34.93 | -36.3 | 186.25 | -28.63 | 89.7 | 0.70 | 67.97 | 0 | 301.71 | 3.33 | 5.81 | 243.13 | 3.52 | 2.55 |
| 21Q3 (8) | 0.22 | 0.0 | 7.02 | 4.18 | 0.0 | -4.35 | 260.98 | 0.0 | 104.21 | 0.41 | -12.84 | 0 | 291.99 | 0.0 | 1.85 | 234.87 | 0.0 | -3.26 |
| 21Q2 (7) | 0.22 | -2.2 | -10.09 | 4.18 | -2.34 | -5.86 | 260.98 | 21.05 | 527.81 | 0.48 | 0 | 0 | 291.99 | 8.87 | 12.22 | 234.87 | 7.74 | 5.46 |
| 21Q1 (6) | 0.23 | 5.71 | 22.55 | 4.28 | 0.23 | -5.52 | 215.59 | 119.59 | 223.22 | 0.00 | 0 | -100.0 | 268.21 | -5.93 | -34.64 | 218.00 | -8.05 | -38.28 |
| 20Q4 (5) | 0.22 | 3.51 | 26.86 | 4.27 | -2.29 | -5.11 | 98.18 | -23.18 | 83.07 | 0.00 | 0 | -100.0 | 285.13 | -0.55 | -35.34 | 237.09 | -2.35 | -38.68 |
| 20Q3 (4) | 0.21 | -15.99 | 0.0 | 4.37 | -1.58 | 0.0 | 127.80 | 207.43 | 0.0 | 0.00 | 0 | 0.0 | 286.70 | 10.19 | 0.0 | 242.79 | 9.02 | 0.0 |
| 20Q2 (3) | 0.25 | 33.32 | 0.0 | 4.44 | -1.99 | 0.0 | 41.57 | -37.68 | 0.0 | 0.00 | -100.0 | 0.0 | 260.19 | -36.59 | 0.0 | 222.70 | -36.95 | 0.0 |
| 20Q1 (2) | 0.19 | 9.42 | 0.0 | 4.53 | 0.67 | 0.0 | 66.70 | 24.37 | 0.0 | 0.95 | -10.1 | 0.0 | 410.35 | -6.94 | 0.0 | 353.22 | -8.64 | 0.0 |
| 19Q4 (1) | 0.17 | 0.0 | 0.0 | 4.5 | 0.0 | 0.0 | 53.63 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 440.95 | 0.0 | 0.0 | 386.63 | 0.0 | 0.0 |
