- 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) | 0.36 | -9.44 | 3.2 | 156.0 | 26.57 | -11.58 | 33.93 | -96.33 | 0.79 | 0 | 248.79 | -0.51 | 113.29 | 40.89 |
| 2022 (9) | 0.39 | -5.14 | 1.25 | 0 | 30.05 | -3.56 | 923.59 | -72.47 | 0.00 | 0 | 250.07 | 0.53 | 80.41 | -53.96 |
| 2021 (8) | 0.41 | 29.53 | 0 | 0 | 31.16 | 19.8 | 3354.44 | 908.34 | 0.00 | 0 | 248.76 | -2.24 | 174.66 | 4.31 |
| 2020 (7) | 0.32 | -19.25 | 0 | 0 | 26.01 | 20.86 | 332.67 | 11.7 | 0.00 | 0 | 254.47 | 10.85 | 167.45 | 57.56 |
| 2019 (6) | 0.40 | 0.99 | 1.2 | 0 | 21.52 | -14.37 | 297.82 | 0 | 0.00 | 0 | 229.56 | -4.03 | 106.28 | -28.87 |
| 2018 (5) | 0.39 | 5.54 | 0 | 0 | 25.13 | 30.95 | 0.00 | 0 | 0.00 | 0 | 239.21 | -9.23 | 149.41 | -16.95 |
| 2017 (4) | 0.37 | 4.44 | 0 | 0 | 19.19 | 25.34 | 0.00 | 0 | 0.00 | 0 | 263.54 | -2.64 | 179.90 | -13.37 |
| 2016 (3) | 0.36 | 4.25 | 0 | 0 | 15.31 | 19.89 | 0.00 | 0 | 0.00 | 0 | 270.68 | -3.76 | 207.67 | 2.33 |
| 2015 (2) | 0.34 | 7.32 | 0 | 0 | 12.77 | 0.55 | 0.00 | 0 | 0.00 | 0 | 281.25 | -5.78 | 202.94 | 6.23 |
| 2014 (1) | 0.32 | -0.13 | 0 | 0 | 12.7 | 6.01 | 0.00 | 0 | 0.00 | 0 | 298.50 | 1.53 | 191.04 | 9.87 |
| 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) | 0.25 | -16.93 | -35.63 | 1.35 | -21.51 | -67.07 | 86.33 | 36.02 | 111.9 | 0.98 | -40.41 | 0 | 275.99 | 18.09 | 34.21 | 127.40 | 29.27 | 25.14 |
| 24Q2 (19) | 0.31 | -14.9 | -29.98 | 1.72 | -33.33 | -43.42 | 63.47 | 32.04 | 57.1 | 1.65 | -28.13 | 0 | 233.72 | 14.04 | 30.45 | 98.55 | 6.85 | 23.02 |
| 24Q1 (18) | 0.36 | 1.18 | -16.05 | 2.58 | -19.38 | 9.79 | 48.07 | 108.46 | 27.54 | 2.29 | -41.7 | 0 | 204.95 | -17.62 | 17.61 | 92.23 | -18.59 | 34.19 |
| 23Q4 (17) | 0.36 | -10.01 | -9.44 | 3.2 | -21.95 | 156.0 | 23.06 | -43.4 | -64.16 | 3.93 | 0 | 0 | 248.79 | 20.98 | -0.51 | 113.29 | 11.28 | 40.89 |
| 23Q3 (16) | 0.40 | -9.64 | -4.83 | 4.1 | 34.87 | 247.46 | 40.74 | 0.84 | -93.87 | 0.00 | 0 | 0 | 205.64 | 14.77 | -10.38 | 101.81 | 27.09 | 20.23 |
| 23Q2 (15) | 0.44 | 2.03 | -10.19 | 3.04 | 29.36 | 0 | 40.40 | 7.19 | -99.46 | 0.00 | 0 | 0 | 179.17 | 2.82 | -3.05 | 80.11 | 16.56 | -16.78 |
| 23Q1 (14) | 0.43 | 9.16 | -15.46 | 2.35 | 88.0 | 0 | 37.69 | -41.43 | -99.54 | 0.00 | 0 | 0 | 174.26 | -30.32 | 1.18 | 68.73 | -14.53 | -32.63 |
| 22Q4 (13) | 0.39 | -5.44 | -5.14 | 1.25 | 5.93 | 0 | 64.35 | -90.32 | -98.64 | 0.00 | 0 | 0 | 250.07 | 8.98 | 0.53 | 80.41 | -5.04 | -53.96 |
| 22Q3 (12) | 0.42 | -14.73 | 29.25 | 1.18 | 0 | 0 | 664.52 | -91.05 | -86.04 | 0.00 | 0 | 0 | 229.46 | 24.17 | -0.71 | 84.68 | -12.03 | -51.89 |
| 22Q2 (11) | 0.49 | -3.96 | 21.69 | 0 | 0 | 0 | 7424.71 | -8.86 | 165.6 | 0.00 | 0 | 0 | 184.80 | 7.3 | -1.22 | 96.26 | -5.65 | -32.9 |
| 22Q1 (10) | 0.51 | 22.48 | 19.68 | 0 | 0 | 0 | 8146.37 | 72.8 | 354.43 | 0.00 | 0 | 0 | 172.23 | -30.76 | -8.3 | 102.02 | -41.59 | -27.1 |
| 21Q4 (9) | 0.41 | 28.85 | 29.53 | 0 | 0 | 0 | 4714.44 | -0.98 | 792.7 | 0.00 | 0 | 0 | 248.76 | 7.64 | -2.24 | 174.66 | -0.76 | 4.31 |
| 21Q3 (8) | 0.32 | -19.72 | -13.41 | 0 | 0 | -100.0 | 4761.08 | 70.31 | 633.79 | 0.00 | 0 | 0 | 231.11 | 23.53 | -5.49 | 176.00 | 22.68 | 14.29 |
| 21Q2 (7) | 0.40 | -5.54 | -4.69 | 0 | 0 | -100.0 | 2795.50 | 55.94 | 951.97 | 0.00 | 0 | 0 | 187.09 | -0.39 | -12.69 | 143.46 | 2.51 | 22.32 |
| 21Q1 (6) | 0.42 | 32.56 | -9.46 | 0 | 0 | -100.0 | 1792.66 | 239.45 | 1102.32 | 0.00 | 0 | 0 | 187.82 | -26.19 | -3.92 | 139.95 | -16.42 | 39.85 |
| 20Q4 (5) | 0.32 | -13.86 | -19.25 | 0 | -100.0 | -100.0 | 528.11 | -18.61 | 616.57 | 0.00 | 0 | 0 | 254.47 | 4.06 | 10.85 | 167.45 | 8.74 | 57.56 |
| 20Q3 (4) | 0.37 | -11.63 | 0.0 | 0.55 | 83.33 | 0.0 | 648.83 | 144.16 | 0.0 | 0.00 | 0 | 0.0 | 244.53 | 14.12 | 0.0 | 153.99 | 31.3 | 0.0 |
| 20Q2 (3) | 0.42 | -10.27 | 0.0 | 0.3 | -62.5 | 0.0 | 265.74 | 78.23 | 0.0 | 0.00 | 0 | 0.0 | 214.28 | 9.61 | 0.0 | 117.28 | 17.2 | 0.0 |
| 20Q1 (2) | 0.47 | 18.22 | 0.0 | 0.8 | -33.33 | 0.0 | 149.10 | 102.31 | 0.0 | 0.00 | 0 | 0.0 | 195.49 | -14.84 | 0.0 | 100.07 | -5.84 | 0.0 |
| 19Q4 (1) | 0.40 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 73.70 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 229.56 | 0.0 | 0.0 | 106.28 | 0.0 | 0.0 |
