- 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) | 0.31 | -4.48 | 1.0 | 72.41 | 36.6 | 11.08 | 150.82 | 101.77 | 0.00 | 0 | 276.91 | 12.42 | 188.77 | 53.81 |
| 2022 (9) | 0.32 | -28.37 | 0.58 | -85.5 | 32.95 | 29.27 | 74.75 | 9.73 | 0.00 | 0 | 246.32 | 44.78 | 122.73 | 65.65 |
| 2021 (8) | 0.45 | 50.13 | 4.0 | 146.91 | 25.49 | 15.24 | 68.12 | -9.31 | 0.00 | 0 | 170.13 | -28.98 | 74.09 | -48.47 |
| 2020 (7) | 0.30 | -11.89 | 1.62 | 27.56 | 22.12 | -27.74 | 75.11 | 45.76 | 0.00 | 0 | 239.56 | 10.61 | 143.77 | 21.64 |
| 2019 (6) | 0.34 | -14.3 | 1.27 | 252.78 | 30.61 | -3.26 | 51.53 | -91.48 | 0.00 | 0 | 216.58 | 1.96 | 118.19 | 6.84 |
| 2018 (5) | 0.40 | 19.2 | 0.36 | -44.62 | 31.64 | 33.95 | 604.59 | 15.41 | 0.00 | 0 | 212.42 | -16.41 | 110.62 | -34.84 |
| 2017 (4) | 0.33 | 0.69 | 0.65 | 0 | 23.62 | 6.25 | 523.88 | -98.41 | 0.00 | 0 | 254.12 | -1.16 | 169.76 | 1.51 |
| 2016 (3) | 0.33 | 8.6 | 0 | 0 | 22.23 | 1.23 | 32937.00 | 5394.26 | 0.00 | 0 | 257.11 | -6.76 | 167.23 | -21.61 |
| 2015 (2) | 0.31 | 4.16 | 0 | 0 | 21.96 | 11.42 | 599.48 | -66.51 | 0.00 | 0 | 275.76 | 4.19 | 213.33 | 17.41 |
| 2014 (1) | 0.29 | 12.88 | 0 | 0 | 19.71 | 12.37 | 1790.26 | 2793.12 | 0.00 | 0 | 264.66 | -2.0 | 181.70 | -12.24 |
| 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) | 0.30 | -15.25 | -1.31 | 0.3 | -45.45 | -45.45 | 193.48 | -16.23 | 22.09 | 0.00 | 0 | 0 | 284.23 | 19.97 | 10.01 | 198.31 | 16.11 | 26.71 |
| 24Q2 (19) | 0.36 | -1.22 | -3.59 | 0.55 | 0.0 | 10.0 | 230.97 | 49.05 | 26.7 | 0.00 | 0 | 0 | 236.92 | -0.51 | 15.05 | 170.79 | 0.46 | 40.24 |
| 24Q1 (18) | 0.36 | 16.82 | -7.76 | 0.55 | -45.0 | 10.0 | 154.96 | 113.36 | -15.73 | 0.00 | 0 | 0 | 238.14 | -14.0 | 22.92 | 170.00 | -9.94 | 65.92 |
| 23Q4 (17) | 0.31 | 0.91 | -4.48 | 1.0 | 81.82 | 72.41 | 72.63 | -54.17 | 0.8 | 0.00 | 0 | 0 | 276.91 | 7.18 | 12.42 | 188.77 | 20.61 | 53.81 |
| 23Q3 (16) | 0.31 | -17.21 | -27.96 | 0.55 | 10.0 | -82.26 | 158.47 | -13.07 | 66.01 | 0.00 | 0 | 0 | 258.36 | 25.46 | 39.55 | 156.51 | 28.52 | 89.64 |
| 23Q2 (15) | 0.37 | -5.49 | -14.76 | 0.5 | 0.0 | -84.38 | 182.30 | -0.86 | 127.65 | 0.00 | 0 | 0 | 205.93 | 6.3 | 16.28 | 121.78 | 18.86 | 66.68 |
| 23Q1 (14) | 0.39 | 20.98 | -13.52 | 0.5 | -13.79 | -88.64 | 183.88 | 155.21 | 250.65 | 0.00 | 0 | 0 | 193.73 | -21.35 | 12.83 | 102.46 | -16.52 | 38.03 |
| 22Q4 (13) | 0.32 | -23.89 | -28.37 | 0.58 | -81.29 | -85.5 | 72.05 | -24.52 | 25.3 | 0.00 | 0 | 0 | 246.32 | 33.05 | 44.78 | 122.73 | 48.71 | 65.65 |
| 22Q3 (12) | 0.43 | -2.05 | 1.05 | 3.1 | -3.12 | 12.73 | 95.46 | 19.21 | -16.9 | 0.00 | 0 | 0 | 185.14 | 4.54 | 4.87 | 82.53 | 12.96 | 3.4 |
| 22Q2 (11) | 0.43 | -4.11 | 11.94 | 3.2 | -27.27 | 142.42 | 80.08 | 52.71 | 44.91 | 0.00 | 0 | 0 | 177.10 | 3.15 | -6.19 | 73.06 | -1.58 | -28.22 |
| 22Q1 (10) | 0.45 | 0.2 | 18.41 | 4.4 | 10.0 | 110.53 | 52.44 | -8.8 | -23.36 | 0.00 | 0 | 0 | 171.70 | 0.92 | -10.47 | 74.23 | 0.19 | -35.89 |
| 21Q4 (9) | 0.45 | 7.37 | 50.13 | 4.0 | 45.45 | 146.91 | 57.50 | -49.94 | 61.25 | 0.00 | 0 | 0 | 170.13 | -3.63 | -28.98 | 74.09 | -7.18 | -48.47 |
| 21Q3 (8) | 0.42 | 8.51 | 28.44 | 2.75 | 108.33 | -15.9 | 114.87 | 107.87 | 75.97 | 0.00 | 0 | 0 | 176.54 | -6.49 | -19.87 | 79.82 | -21.58 | -37.31 |
| 21Q2 (7) | 0.39 | 1.44 | 19.28 | 1.32 | -36.84 | 46.67 | 55.26 | -19.23 | -57.55 | 0.00 | 0 | 0 | 188.79 | -1.56 | -13.74 | 101.79 | -12.08 | 1.06 |
| 21Q1 (6) | 0.38 | 27.04 | 2.91 | 2.09 | 29.01 | 620.69 | 68.42 | 91.87 | -40.03 | 0.00 | 0 | 0 | 191.79 | -19.94 | -1.32 | 115.78 | -19.47 | 6.82 |
| 20Q4 (5) | 0.30 | -8.15 | -11.89 | 1.62 | -50.46 | 27.56 | 35.66 | -45.37 | -52.82 | 0.00 | 0 | 0 | 239.56 | 8.74 | 10.61 | 143.77 | 12.92 | 23.57 |
| 20Q3 (4) | 0.33 | 0.77 | 0.0 | 3.27 | 263.33 | 0.0 | 65.28 | -49.86 | 0.0 | 0.00 | 0 | 0.0 | 220.31 | 0.66 | 0.0 | 127.32 | 26.41 | 0.0 |
| 20Q2 (3) | 0.33 | -12.49 | 0.0 | 0.9 | 210.34 | 0.0 | 130.19 | 14.11 | 0.0 | 0.00 | 0 | 0.0 | 218.86 | 12.61 | 0.0 | 100.72 | -7.08 | 0.0 |
| 20Q1 (2) | 0.37 | 8.78 | 0.0 | 0.29 | -77.17 | 0.0 | 114.09 | 50.95 | 0.0 | 0.00 | 0 | 0.0 | 194.35 | -10.26 | 0.0 | 108.39 | -6.84 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 75.58 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 216.58 | 0.0 | 0.0 | 116.35 | 0.0 | 0.0 |
