- 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) | 0.20 | -21.38 | 0 | 0 | 13.33 | -24.99 | 104.50 | -76.93 | 0.00 | 0 | 398.36 | 32.12 | 218.04 | 33.3 |
| 2022 (9) | 0.25 | -30.38 | 0 | 0 | 17.77 | -21.61 | 452.89 | -82.46 | 0.00 | 0 | 301.51 | 37.92 | 163.57 | -10.93 |
| 2021 (8) | 0.36 | 35.95 | 0.14 | 0 | 22.67 | 95.43 | 2582.02 | 534.64 | 0.00 | 0 | 218.61 | -40.7 | 183.64 | -40.59 |
| 2020 (7) | 0.27 | 16.27 | 0 | 0 | 11.6 | 11.0 | 406.85 | 100.62 | 0.00 | 0 | 368.65 | -17.64 | 309.11 | -10.55 |
| 2019 (6) | 0.23 | -0.09 | 0.05 | 0.0 | 10.45 | 7.73 | 202.80 | -87.98 | 0.00 | 0 | 447.62 | 8.18 | 345.57 | 16.31 |
| 2018 (5) | 0.23 | -18.55 | 0.05 | 0 | 9.7 | -3.77 | 1687.11 | 0 | 0.00 | 0 | 413.76 | 31.13 | 297.10 | 27.88 |
| 2017 (4) | 0.28 | 8.7 | 0 | 0 | 10.08 | 12.75 | 0.00 | 0 | 0.00 | 0 | 315.54 | -10.13 | 232.33 | -16.44 |
| 2016 (3) | 0.26 | -13.34 | 0.01 | 0 | 8.94 | 19.68 | 0.00 | 0 | 0.00 | 0 | 351.09 | 17.75 | 278.05 | 16.1 |
| 2015 (2) | 0.30 | 8.9 | 0 | 0 | 7.47 | -1.71 | 17244.80 | 438.32 | 0.00 | 0 | 298.17 | -8.81 | 239.49 | -10.22 |
| 2014 (1) | 0.28 | -10.84 | 0 | 0 | 7.6 | 8.73 | 3203.44 | -6.92 | 0.00 | 0 | 326.98 | 21.51 | 266.75 | 16.44 |
| 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) | 0.17 | -8.11 | -26.07 | 0 | 0 | 0 | 95.80 | -71.18 | -71.83 | 0.00 | 0 | 0 | 600.71 | -0.77 | 61.11 | 371.74 | 19.92 | 95.62 |
| 24Q2 (19) | 0.18 | 10.08 | -43.23 | 0 | 0 | 0 | 332.39 | 41.82 | -8.5 | 0.00 | 0 | 0 | 605.35 | 15.27 | 172.59 | 310.00 | 7.03 | 145.54 |
| 24Q1 (18) | 0.17 | -16.69 | -27.32 | 0 | 0 | 0 | 234.37 | 172.65 | 213.67 | 0.00 | 0 | 0 | 525.18 | 31.84 | 55.75 | 289.63 | 32.83 | 63.17 |
| 23Q4 (17) | 0.20 | -12.26 | -21.38 | 0 | 0 | 0 | 85.96 | -74.73 | 288.26 | 0.00 | 0 | 0 | 398.36 | 6.84 | 32.12 | 218.04 | 14.74 | 33.3 |
| 23Q3 (16) | 0.23 | -29.44 | -26.35 | 0 | 0 | -100.0 | 340.13 | -6.37 | -19.13 | 0.00 | 0 | 0 | 372.86 | 67.9 | 46.95 | 190.03 | 50.52 | 23.89 |
| 23Q2 (15) | 0.32 | 40.92 | -16.72 | 0 | 0 | 0 | 363.26 | 276.18 | -78.51 | 0.00 | 0 | 0 | 222.07 | -34.14 | 8.79 | 126.25 | -28.87 | -19.85 |
| 23Q1 (14) | 0.23 | -9.88 | -19.83 | 0 | 0 | 0 | -206.19 | -351.58 | -106.83 | 0.00 | 0 | 0 | 337.19 | 11.83 | 17.52 | 177.50 | 8.52 | -22.63 |
| 22Q4 (13) | 0.25 | -17.8 | -30.38 | 0 | -100.0 | -100.0 | -45.66 | -110.86 | -101.21 | 0.00 | 0 | 0 | 301.51 | 18.83 | 37.92 | 163.57 | 6.64 | -10.93 |
| 22Q3 (12) | 0.31 | -20.22 | -1.41 | 0.63 | 0 | 0 | 420.61 | -75.11 | -86.43 | 0.00 | 0 | 0 | 253.74 | 24.31 | -19.17 | 153.38 | -2.62 | -43.8 |
| 22Q2 (11) | 0.39 | 35.65 | 48.04 | 0 | 0 | -100.0 | 1690.20 | -44.03 | -33.77 | 0.00 | 0 | 0 | 204.12 | -28.86 | -47.24 | 157.51 | -31.34 | -53.86 |
| 22Q1 (10) | 0.28 | -21.74 | 7.48 | 0 | -100.0 | 0 | 3019.94 | -19.65 | 174.87 | 0.00 | 0 | 0 | 286.92 | 31.25 | -23.55 | 229.41 | 24.92 | -25.3 |
| 21Q4 (9) | 0.36 | 16.4 | 35.95 | 0.14 | 0 | 0 | 3758.48 | 21.25 | 372.7 | 0.00 | 0 | 0 | 218.61 | -30.36 | -40.7 | 183.64 | -32.72 | -40.59 |
| 21Q3 (8) | 0.31 | 19.8 | 33.25 | 0 | -100.0 | 0 | 3099.85 | 21.46 | 601.75 | 0.00 | 0 | 0 | 313.92 | -18.86 | -26.64 | 272.94 | -20.04 | -19.74 |
| 21Q2 (7) | 0.26 | -1.51 | -7.29 | 0.02 | 0 | 0 | 2552.14 | 132.3 | 510.01 | 0.00 | 0 | 0 | 386.89 | 3.09 | 11.56 | 341.36 | 11.15 | 24.54 |
| 21Q1 (6) | 0.26 | -1.01 | 29.45 | 0 | 0 | 0 | 1098.66 | 38.18 | 1751.47 | 0.00 | 0 | 0 | 375.28 | 1.8 | -27.29 | 307.12 | -0.64 | -20.27 |
| 20Q4 (5) | 0.27 | 14.08 | 16.27 | 0 | 0 | -100.0 | 795.11 | 80.0 | 329.35 | 0.00 | 0 | 0 | 368.65 | -13.85 | -17.64 | 309.11 | -9.11 | -10.55 |
| 20Q3 (4) | 0.23 | -16.65 | 0.0 | 0 | 0 | 0.0 | 441.73 | 5.58 | 0.0 | 0.00 | 0 | 0.0 | 427.90 | 23.39 | 0.0 | 340.09 | 24.08 | 0.0 |
| 20Q2 (3) | 0.28 | 37.52 | 0.0 | 0 | 0 | 0.0 | 418.38 | 605.06 | 0.0 | 0.00 | 0 | 0.0 | 346.80 | -32.81 | 0.0 | 274.09 | -28.84 | 0.0 |
| 20Q1 (2) | 0.20 | -11.09 | 0.0 | 0 | -100.0 | 0.0 | 59.34 | -67.96 | 0.0 | 0.00 | 0 | 0.0 | 516.14 | 15.31 | 0.0 | 385.18 | 11.46 | 0.0 |
| 19Q4 (1) | 0.23 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 185.19 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 447.62 | 0.0 | 0.0 | 345.57 | 0.0 | 0.0 |
