- 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) | 0.32 | -3.46 | 3.62 | 4.62 | 12.89 | -25.53 | -32.67 | 0 | 0.00 | 0 | 234.03 | 8.82 | 203.26 | 12.54 |
| 2022 (9) | 0.33 | 2.46 | 3.46 | 249.49 | 17.31 | -31.9 | -13.36 | 0 | 0.00 | 0 | 215.07 | -41.96 | 180.61 | -44.47 |
| 2021 (8) | 0.32 | -5.36 | 0.99 | -71.95 | 25.42 | 51.67 | -21.95 | 0 | 0.00 | 0 | 370.57 | 83.43 | 325.25 | 88.65 |
| 2020 (7) | 0.34 | 119.02 | 3.53 | 478.69 | 16.76 | 36.37 | -18.11 | 0 | 0.00 | 0 | 202.02 | -62.19 | 172.41 | -65.82 |
| 2019 (6) | 0.16 | -5.83 | 0.61 | 0.0 | 12.29 | 11.73 | 37.70 | 29.15 | 0.00 | 0 | 534.34 | 7.18 | 504.46 | 13.9 |
| 2018 (5) | 0.16 | 39.58 | 0.61 | 0 | 11.0 | 59.19 | 29.19 | -85.33 | 0.00 | 0 | 498.56 | -26.14 | 442.88 | -31.74 |
| 2017 (4) | 0.12 | -28.44 | 0 | 0 | 6.91 | -21.57 | 198.92 | 304.31 | 0.00 | 0 | 674.97 | 34.86 | 648.78 | 35.89 |
| 2016 (3) | 0.16 | -53.42 | 0 | 0 | 8.81 | -4.86 | 49.20 | 998.21 | 0.00 | 0 | 500.49 | 157.51 | 477.43 | 188.18 |
| 2015 (2) | 0.35 | -28.09 | 0.87 | -74.18 | 9.26 | -28.66 | 4.48 | 0 | 0.13 | 0 | 194.36 | 43.91 | 165.67 | 46.83 |
| 2014 (1) | 0.49 | -9.9 | 3.37 | -37.24 | 12.98 | -42.59 | -57.12 | 0 | 0.00 | 0 | 135.06 | -6.41 | 112.83 | 13.27 |
| 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) | 0.26 | -2.61 | -15.86 | 2.46 | -10.87 | -40.0 | -31.81 | -683.5 | -30.96 | 0.00 | 0 | 0 | 280.22 | 6.37 | 19.45 | 245.33 | 1.86 | 22.19 |
| 24Q2 (19) | 0.27 | 3.71 | -17.02 | 2.76 | 0.36 | -32.35 | -4.06 | 80.27 | -31.82 | 0.00 | 0 | 0 | 263.43 | -3.45 | 20.22 | 240.85 | -2.4 | 28.87 |
| 24Q1 (18) | 0.26 | -18.71 | -21.69 | 2.75 | -24.03 | -27.06 | -20.58 | 70.37 | 46.92 | 0.00 | 0 | 0 | 272.83 | 16.58 | 26.14 | 246.78 | 21.41 | 42.27 |
| 23Q4 (17) | 0.32 | 2.48 | -3.46 | 3.62 | -11.71 | 4.62 | -69.45 | -185.92 | -70.6 | 0.00 | 0 | 0 | 234.03 | -0.24 | 8.82 | 203.26 | 1.24 | 12.54 |
| 23Q3 (16) | 0.31 | -3.96 | -5.37 | 4.1 | 0.49 | 305.94 | -24.29 | -688.64 | 16.21 | 0.00 | 0 | 0 | 234.60 | 7.06 | -27.66 | 200.77 | 7.42 | -23.57 |
| 23Q2 (15) | 0.32 | -2.12 | 5.28 | 4.08 | 8.22 | 684.62 | -3.08 | 92.06 | -109.14 | 0.00 | 0 | 0 | 219.12 | 1.31 | -37.78 | 186.90 | 7.75 | -38.5 |
| 23Q1 (14) | 0.33 | 0.21 | 7.59 | 3.77 | 8.96 | 277.0 | -38.77 | 4.77 | -179.93 | 0.00 | 0 | -100.0 | 216.29 | 0.57 | -41.98 | 173.46 | -3.96 | -47.18 |
| 22Q4 (13) | 0.33 | 0.46 | 2.46 | 3.46 | 242.57 | 249.49 | -40.71 | -40.43 | -191.5 | 0.00 | 0 | -100.0 | 215.07 | -33.68 | -41.96 | 180.61 | -31.24 | -44.47 |
| 22Q3 (12) | 0.33 | 6.84 | -12.68 | 1.01 | 94.23 | -76.46 | -28.99 | -186.0 | 48.32 | 0.00 | 0 | 0 | 324.31 | -7.91 | 93.62 | 262.68 | -13.57 | 100.15 |
| 22Q2 (11) | 0.31 | 0.03 | -19.66 | 0.52 | -48.0 | -88.7 | 33.71 | 343.39 | 168.1 | 0.00 | -100.0 | 0 | 352.16 | -5.53 | 101.94 | 303.91 | -7.45 | 122.87 |
| 22Q1 (10) | 0.31 | -4.57 | -13.09 | 1.0 | 1.01 | -71.43 | -13.85 | -131.13 | 21.4 | 0.60 | 0.0 | 0 | 372.76 | 0.59 | 92.12 | 328.39 | 0.97 | 106.87 |
| 21Q4 (9) | 0.32 | -14.38 | -5.36 | 0.99 | -76.92 | -71.95 | 44.49 | 179.3 | 255.13 | 0.60 | 0 | 0 | 370.57 | 121.24 | 83.43 | 325.25 | 147.83 | 88.65 |
| 21Q3 (8) | 0.38 | -1.7 | 21.8 | 4.29 | -6.74 | 20.17 | -56.10 | -13.33 | -157.34 | 0.00 | 0 | 0 | 167.50 | -3.95 | -23.55 | 131.24 | -3.75 | -30.5 |
| 21Q2 (7) | 0.38 | 8.22 | 66.01 | 4.6 | 31.43 | 118.01 | -49.50 | -180.93 | -464.51 | 0.00 | 0 | 0 | 174.39 | -10.12 | -40.12 | 136.36 | -14.1 | -45.76 |
| 21Q1 (6) | 0.35 | 3.92 | 85.59 | 3.5 | -0.85 | 65.88 | -17.62 | 38.56 | -23.3 | 0.00 | 0 | 0 | 194.02 | -3.96 | -42.7 | 158.74 | -7.93 | -48.72 |
| 20Q4 (5) | 0.34 | 10.18 | 119.02 | 3.53 | -1.12 | 478.69 | -28.68 | -31.56 | -1363.44 | 0.00 | 0 | 0 | 202.02 | -7.8 | -62.19 | 172.41 | -8.7 | -65.82 |
| 20Q3 (4) | 0.31 | 33.99 | 0.0 | 3.57 | 69.19 | 0.0 | -21.80 | -260.53 | 0.0 | 0.00 | 0 | 0.0 | 219.10 | -24.76 | 0.0 | 188.84 | -24.88 | 0.0 |
| 20Q2 (3) | 0.23 | 20.98 | 0.0 | 2.11 | 0.0 | 0.0 | 13.58 | 195.03 | 0.0 | 0.00 | 0 | 0.0 | 291.21 | -14.0 | 0.0 | 251.39 | -18.78 | 0.0 |
| 20Q1 (2) | 0.19 | 22.63 | 0.0 | 2.11 | 245.9 | 0.0 | -14.29 | -729.52 | 0.0 | 0.00 | 0 | 0.0 | 338.63 | -36.63 | 0.0 | 309.53 | -38.64 | 0.0 |
| 19Q4 (1) | 0.16 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 2.27 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 534.34 | 0.0 | 0.0 | 504.46 | 0.0 | 0.0 |
