- 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) | 0.34 | -15.88 | 5.6 | 17.89 | 33.54 | -27.2 | 8.81 | -82.33 | 0.00 | 0 | 182.69 | -10.91 | 86.68 | -33.85 |
| 2022 (9) | 0.40 | 6.29 | 4.75 | 101.27 | 46.07 | 10.03 | 49.86 | -33.54 | 0.00 | 0 | 205.07 | -4.2 | 131.03 | -16.82 |
| 2021 (8) | 0.38 | 47.86 | 2.36 | 2260.0 | 41.87 | 13.22 | 75.02 | -54.83 | 0.00 | 0 | 214.06 | -24.67 | 157.52 | -30.4 |
| 2020 (7) | 0.26 | 0.12 | 0.1 | 0 | 36.98 | 17.4 | 166.08 | 87.79 | 0.00 | 0 | 284.18 | -10.73 | 226.33 | -11.64 |
| 2019 (6) | 0.26 | 5.25 | 0 | 0 | 31.5 | 2.41 | 88.44 | 0 | 0.00 | 0 | 318.35 | -12.62 | 256.15 | -10.6 |
| 2018 (5) | 0.24 | -11.67 | 0 | 0 | 30.76 | 13.8 | 0.00 | 0 | 0.00 | 0 | 364.31 | 18.58 | 286.51 | 19.74 |
| 2017 (4) | 0.28 | -1.99 | 0 | 0 | 27.03 | 14.58 | 0.00 | 0 | 0.00 | 0 | 307.24 | -5.14 | 239.27 | -8.31 |
| 2016 (3) | 0.28 | 10.39 | 0 | 0 | 23.59 | 5.41 | 0.00 | 0 | 0.00 | 0 | 323.88 | -9.55 | 260.96 | -5.82 |
| 2015 (2) | 0.26 | -3.52 | 0 | 0 | 22.38 | -4.93 | 0.00 | 0 | 0.00 | 0 | 358.06 | 11.31 | 277.08 | 20.63 |
| 2014 (1) | 0.26 | 4.51 | 0 | 0 | 23.54 | 9.03 | 0.00 | 0 | 0.00 | 0 | 321.69 | -3.66 | 229.70 | 1.71 |
| 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) | 0.23 | -26.36 | -45.79 | 6.2 | 8.01 | 10.71 | 9.93 | 57.37 | -27.47 | 0.00 | 0 | 0 | 174.47 | 2.01 | -1.68 | 122.40 | 8.66 | 41.77 |
| 24Q2 (19) | 0.31 | -9.81 | -30.38 | 5.74 | 0.53 | -9.18 | 6.31 | 180.9 | 29.04 | 0.00 | 0 | 0 | 171.03 | -4.79 | -2.42 | 112.64 | 13.4 | 33.25 |
| 24Q1 (18) | 0.35 | 1.74 | -25.16 | 5.71 | 1.96 | 33.72 | -7.80 | -461.11 | -149.65 | 0.00 | 0 | 0 | 179.63 | -1.67 | 6.66 | 99.33 | 14.59 | 10.15 |
| 23Q4 (17) | 0.34 | -19.78 | -15.88 | 5.6 | 0.0 | 17.89 | 2.16 | -84.22 | -90.38 | 0.00 | 0 | 0 | 182.69 | 2.95 | -10.91 | 86.68 | 0.39 | -33.85 |
| 23Q3 (16) | 0.42 | -5.41 | -12.89 | 5.6 | -11.39 | 14.29 | 13.69 | 179.96 | -74.48 | 0.00 | 0 | 0 | 177.45 | 1.24 | -1.28 | 86.34 | 2.14 | -27.69 |
| 23Q2 (15) | 0.45 | -3.06 | 5.84 | 6.32 | 48.01 | 375.19 | 4.89 | -68.87 | -94.17 | 0.00 | 0 | 0 | 175.27 | 4.07 | -11.31 | 84.53 | -6.27 | -39.53 |
| 23Q1 (14) | 0.46 | 14.35 | 31.63 | 4.27 | -10.11 | 106.28 | 15.71 | -30.02 | -83.97 | 0.00 | 0 | 0 | 168.42 | -17.87 | -23.96 | 90.18 | -31.18 | -46.71 |
| 22Q4 (13) | 0.40 | -16.92 | 6.29 | 4.75 | -3.06 | 101.27 | 22.45 | -58.15 | -22.21 | 0.00 | 0 | 0 | 205.07 | 14.09 | -4.2 | 131.03 | 9.73 | -16.82 |
| 22Q3 (12) | 0.49 | 14.93 | 23.8 | 4.9 | 268.42 | 68.97 | 53.64 | -36.09 | -43.52 | 0.00 | 0 | 0 | 179.75 | -9.04 | -15.05 | 119.41 | -14.58 | -23.93 |
| 22Q2 (11) | 0.42 | 20.56 | 22.84 | 1.33 | -35.75 | -40.09 | 83.93 | -14.35 | -3.74 | 0.00 | 0 | 0 | 197.61 | -10.78 | -16.16 | 139.79 | -17.4 | -20.64 |
| 22Q1 (10) | 0.35 | -7.66 | 26.94 | 2.07 | -12.29 | 187.5 | 97.99 | 239.54 | -70.26 | 0.00 | 0 | 0 | 221.49 | 3.47 | -20.09 | 169.23 | 7.43 | -21.34 |
| 21Q4 (9) | 0.38 | -3.24 | 47.86 | 2.36 | -18.62 | 2260.0 | 28.86 | -69.61 | -61.73 | 0.00 | 0 | 0 | 214.06 | 1.16 | -24.67 | 157.52 | 0.34 | -30.4 |
| 21Q3 (8) | 0.39 | 14.04 | 38.46 | 2.9 | 30.63 | 625.0 | 94.98 | 8.93 | -97.51 | 0.00 | 0 | 0 | 211.60 | -10.22 | -21.19 | 156.98 | -10.88 | -28.83 |
| 21Q2 (7) | 0.34 | 24.58 | 13.27 | 2.22 | 208.33 | 0 | 87.19 | -73.54 | -42.2 | 0.00 | 0 | 0 | 235.70 | -14.97 | -5.84 | 176.14 | -18.13 | -15.66 |
| 21Q1 (6) | 0.28 | 7.55 | 22.1 | 0.72 | 620.0 | 0 | 329.48 | 336.86 | 223.4 | 0.00 | 0 | 0 | 277.19 | -2.46 | -27.48 | 215.15 | -4.94 | -27.58 |
| 20Q4 (5) | 0.26 | -9.39 | 0.12 | 0.1 | -75.0 | 0 | 75.42 | -98.03 | 14.15 | 0.00 | 0 | 0 | 284.18 | 5.84 | -10.73 | 226.33 | 2.61 | -11.64 |
| 20Q3 (4) | 0.28 | -6.71 | 0.0 | 0.4 | 0 | 0.0 | 3820.40 | 2432.75 | 0.0 | 0.00 | 0 | 0.0 | 268.50 | 7.26 | 0.0 | 220.58 | 5.62 | 0.0 |
| 20Q2 (3) | 0.30 | 34.31 | 0.0 | 0 | 0 | 0.0 | 150.84 | 48.06 | 0.0 | 0.00 | 0 | 0.0 | 250.32 | -34.51 | 0.0 | 208.84 | -29.7 | 0.0 |
| 20Q1 (2) | 0.23 | -11.81 | 0.0 | 0 | 0 | 0.0 | 101.88 | 54.2 | 0.0 | 0.00 | 0 | 0.0 | 382.21 | 20.06 | 0.0 | 297.09 | 15.98 | 0.0 |
| 19Q4 (1) | 0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 66.07 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 318.35 | 0.0 | 0.0 | 256.15 | 0.0 | 0.0 |
