- 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) | 0.35 | 4.48 | 0 | 0 | 3.46 | 93.3 | 18.71 | -67.65 | 0.00 | 0 | 358.82 | -4.81 | 321.43 | 2.42 |
| 2022 (9) | 0.33 | -22.19 | 0 | 0 | 1.79 | -32.71 | 57.84 | 1.9 | 0.00 | 0 | 376.94 | 41.04 | 313.82 | 35.75 |
| 2021 (8) | 0.43 | -18.0 | 0 | 0 | 2.66 | 3.91 | 56.76 | 0 | 0.00 | 0 | 267.25 | 59.86 | 231.18 | 69.21 |
| 2020 (7) | 0.52 | 51.81 | 0 | 0 | 2.56 | 20.19 | -80.90 | 0 | 0.00 | 0 | 167.18 | -38.08 | 136.62 | -42.67 |
| 2019 (6) | 0.34 | 87.13 | 0 | 0 | 2.13 | -5.33 | -73.72 | 0 | 0.00 | 0 | 270.00 | -37.74 | 238.31 | -26.38 |
| 2018 (5) | 0.18 | 13.7 | 0 | 0 | 2.25 | -14.45 | -24982.20 | 0 | 0.00 | 0 | 433.68 | -25.57 | 323.71 | -31.7 |
| 2017 (4) | 0.16 | 9.73 | 0 | 0 | 2.63 | -20.78 | 0.00 | 0 | 0.00 | 0 | 582.66 | -10.35 | 473.96 | -17.54 |
| 2016 (3) | 0.15 | 0.41 | 0 | 0 | 3.32 | -21.33 | 0.00 | 0 | 0.00 | 0 | 649.96 | -3.28 | 574.75 | 12.11 |
| 2015 (2) | 0.15 | -20.56 | 0 | 0 | 4.22 | -17.74 | 0.00 | 0 | 0.00 | 0 | 671.97 | 28.23 | 512.66 | 68.75 |
| 2014 (1) | 0.18 | -15.38 | 0 | 0 | 5.13 | -7.73 | 0.00 | 0 | 0.00 | 0 | 524.03 | 17.81 | 303.80 | 94.77 |
| 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) | 0.42 | 7.1 | 15.49 | 0.48 | 0 | 0 | 96.85 | 53.44 | 139.43 | 0.00 | 0 | 0 | 308.04 | -8.1 | -8.44 | 294.70 | -7.61 | -1.31 |
| 24Q2 (19) | 0.39 | 10.95 | 27.71 | 0 | 0 | 0 | 63.12 | -62.04 | 46.79 | 0.00 | 0 | 0 | 335.19 | -13.31 | -17.65 | 318.96 | -12.53 | -13.29 |
| 24Q1 (18) | 0.36 | 2.27 | 13.37 | 0 | 0 | 0 | 166.28 | 2273.59 | 63853.85 | 0.00 | 0 | 0 | 386.65 | 7.76 | -3.83 | 364.64 | 13.44 | 16.57 |
| 23Q4 (17) | 0.35 | -4.98 | 4.48 | 0 | 0 | 0 | -7.65 | -118.91 | -80.42 | 0.00 | 0 | 0 | 358.82 | 6.65 | -4.81 | 321.43 | 7.64 | 2.42 |
| 23Q3 (16) | 0.37 | 18.44 | 3.45 | 0 | 0 | 0 | 40.45 | -5.93 | -73.1 | 0.00 | 0 | 0 | 336.45 | -17.34 | -3.65 | 298.62 | -18.82 | -1.01 |
| 23Q2 (15) | 0.31 | -1.5 | -22.4 | 0 | 0 | 0 | 43.00 | 16438.46 | 162.68 | 0.00 | 0 | 0 | 407.05 | 1.24 | 36.7 | 367.86 | 17.59 | 43.93 |
| 23Q1 (14) | 0.31 | -5.75 | -20.9 | 0 | 0 | 0 | 0.26 | 106.13 | -99.51 | 0.00 | 0 | 0 | 402.06 | 6.66 | 36.96 | 312.82 | -0.32 | 31.35 |
| 22Q4 (13) | 0.33 | -5.92 | -22.19 | 0 | 0 | 0 | -4.24 | -102.82 | 66.38 | 0.00 | 0 | 0 | 376.94 | 7.95 | 41.04 | 313.82 | 4.03 | 35.75 |
| 22Q3 (12) | 0.35 | -11.16 | -11.52 | 0 | 0 | 0 | 150.35 | 818.45 | 41.93 | 0.00 | 0 | 0 | 349.19 | 17.27 | 37.82 | 301.66 | 18.02 | 34.21 |
| 22Q2 (11) | 0.40 | 0.4 | -13.26 | 0 | 0 | 0 | 16.37 | -68.97 | -85.08 | 0.00 | 0 | 0 | 297.77 | 1.43 | 66.84 | 255.59 | 7.32 | 68.25 |
| 22Q1 (10) | 0.40 | -7.28 | -22.83 | 0 | 0 | 0 | 52.76 | 518.4 | 73.9 | 0.00 | 0 | 0 | 293.57 | 9.85 | 72.36 | 238.16 | 3.02 | 64.76 |
| 21Q4 (9) | 0.43 | 6.99 | -18.0 | 0 | 0 | 0 | -12.61 | -111.9 | 39.32 | 0.00 | 0 | 0 | 267.25 | 5.48 | 59.86 | 231.18 | 2.85 | 69.21 |
| 21Q3 (8) | 0.40 | -12.91 | -17.4 | 0 | 0 | 0 | 105.93 | -3.47 | 2850.7 | 0.00 | 0 | 0 | 253.36 | 41.95 | 35.33 | 224.77 | 47.96 | 49.18 |
| 21Q2 (7) | 0.46 | -10.68 | -2.3 | 0 | 0 | 0 | 109.74 | 261.7 | 200.13 | 0.00 | 0 | 0 | 178.48 | 4.79 | -7.36 | 151.91 | 5.09 | -1.07 |
| 21Q1 (6) | 0.51 | -1.48 | 26.18 | 0 | 0 | 0 | 30.34 | 246.01 | 111.66 | 0.00 | 0 | 0 | 170.32 | 1.88 | -21.36 | 144.55 | 5.8 | -18.27 |
| 20Q4 (5) | 0.52 | 7.78 | 51.81 | 0 | 0 | 0 | -20.78 | -678.83 | 9.49 | 0.00 | 0 | 0 | 167.18 | -10.7 | -38.08 | 136.62 | -9.33 | -42.67 |
| 20Q3 (4) | 0.48 | 3.0 | 0.0 | 0 | 0 | 0.0 | 3.59 | 103.28 | 0.0 | 0.00 | 0 | 0.0 | 187.21 | -2.83 | 0.0 | 150.67 | -1.88 | 0.0 |
| 20Q2 (3) | 0.47 | 15.36 | 0.0 | 0 | 0 | 0.0 | -109.60 | 57.88 | 0.0 | 0.00 | 0 | 0.0 | 192.66 | -11.04 | 0.0 | 153.55 | -13.18 | 0.0 |
| 20Q1 (2) | 0.41 | 18.53 | 0.0 | 0 | 0 | 0.0 | -260.19 | -1033.23 | 0.0 | 0.00 | 0 | 0.0 | 216.58 | -19.79 | 0.0 | 176.86 | -25.79 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -22.96 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 270.00 | 0.0 | 0.0 | 238.31 | 0.0 | 0.0 |
