- 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) | 0.19 | -14.86 | 1.7 | -43.14 | 15.27 | -38.7 | 34.92 | -73.76 | 0.00 | 0 | 455.36 | 19.5 | 235.23 | 4.33 |
| 2022 (9) | 0.22 | -5.01 | 2.99 | 4.18 | 24.91 | 19.24 | 133.07 | -26.4 | 0.00 | 0 | 381.06 | 7.84 | 225.47 | 9.81 |
| 2021 (8) | 0.23 | -20.8 | 2.87 | -33.1 | 20.89 | 13.72 | 180.80 | 125.92 | 0.00 | 0 | 353.37 | 26.15 | 205.33 | 21.43 |
| 2020 (7) | 0.29 | 8.82 | 4.29 | 12.89 | 18.37 | -11.56 | 80.03 | -19.01 | 0.00 | 0 | 280.13 | -7.85 | 169.09 | -5.18 |
| 2019 (6) | 0.27 | -3.2 | 3.8 | 8.88 | 20.77 | -4.24 | 98.82 | 29.23 | 0.00 | 0 | 303.99 | 2.51 | 178.32 | 1.9 |
| 2018 (5) | 0.28 | -8.66 | 3.49 | -25.59 | 21.69 | 4.63 | 76.47 | 57.57 | 0.00 | 0 | 296.56 | 15.92 | 175.00 | 42.8 |
| 2017 (4) | 0.30 | 0.87 | 4.69 | 2.18 | 20.73 | -9.83 | 48.53 | -14.77 | 0.00 | 0 | 255.84 | -2.46 | 122.55 | -20.77 |
| 2016 (3) | 0.30 | -0.53 | 4.59 | 4.56 | 22.99 | -1.08 | 56.94 | -17.79 | 0.00 | 0 | 262.30 | 1.27 | 154.67 | 15.76 |
| 2015 (2) | 0.30 | -3.32 | 4.39 | 11.99 | 23.24 | -14.05 | 69.26 | -25.57 | 0.00 | 0 | 259.01 | 4.74 | 133.61 | 4.24 |
| 2014 (1) | 0.31 | -2.33 | 3.92 | 0.51 | 27.04 | 13.76 | 93.06 | 62.55 | 0.00 | 0 | 247.28 | 7.41 | 128.17 | 10.97 |
| 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) | 0.14 | -12.0 | -23.3 | 0.89 | 58.93 | -52.15 | 16.05 | -92.4 | -78.26 | 0.00 | 0 | 0 | 614.98 | 15.67 | 32.8 | 351.02 | 16.82 | 35.73 |
| 24Q2 (19) | 0.16 | -15.75 | -33.91 | 0.56 | -54.47 | -75.44 | 211.08 | 134.25 | 329.9 | 0.00 | 0 | 0 | 531.69 | 19.65 | 56.29 | 300.47 | 24.24 | 42.74 |
| 24Q1 (18) | 0.19 | 3.28 | -24.73 | 1.23 | -27.65 | -46.29 | 90.11 | 352.76 | 71.47 | 0.00 | 0 | 0 | 444.36 | -2.42 | 37.72 | 241.84 | 2.81 | 21.33 |
| 23Q4 (17) | 0.19 | 0.16 | -14.86 | 1.7 | -8.6 | -43.14 | -35.65 | -148.28 | -270.2 | 0.00 | 0 | 0 | 455.36 | -1.67 | 19.5 | 235.23 | -9.04 | 4.33 |
| 23Q3 (16) | 0.19 | -24.17 | -31.36 | 1.86 | -18.42 | -30.6 | 73.84 | 50.39 | -64.31 | 0.00 | 0 | 0 | 463.10 | 36.13 | 49.86 | 258.62 | 22.86 | 24.75 |
| 23Q2 (15) | 0.24 | -4.04 | -14.36 | 2.28 | -0.44 | -20.56 | 49.10 | -6.57 | -76.6 | 0.00 | 0 | 0 | 340.20 | 5.44 | 23.78 | 210.50 | 5.6 | 21.37 |
| 23Q1 (14) | 0.25 | 16.83 | -15.41 | 2.29 | -23.41 | -24.92 | 52.55 | 645.69 | -77.63 | 0.00 | 0 | 0 | 322.66 | -15.33 | 22.15 | 199.33 | -11.59 | 26.17 |
| 22Q4 (13) | 0.22 | -19.25 | -5.01 | 2.99 | 11.57 | 4.18 | -9.63 | -104.65 | -111.13 | 0.00 | 0 | 0 | 381.06 | 23.31 | 7.84 | 225.47 | 8.76 | 9.81 |
| 22Q3 (12) | 0.27 | -5.39 | 7.06 | 2.68 | -6.62 | -30.75 | 206.91 | -1.41 | 157.54 | 0.00 | 0 | 0 | 309.02 | 12.44 | -4.25 | 207.31 | 19.53 | 3.33 |
| 22Q2 (11) | 0.29 | -5.21 | -4.58 | 2.87 | -5.9 | -25.07 | 209.87 | -10.64 | -49.67 | 0.00 | 0 | 0 | 274.84 | 4.05 | -4.86 | 173.44 | 9.79 | -7.57 |
| 22Q1 (10) | 0.30 | 31.18 | -12.31 | 3.05 | 6.27 | -24.13 | 234.87 | 171.34 | 157.14 | 0.00 | 0 | 0 | 264.14 | -25.25 | 13.77 | 157.98 | -23.06 | 8.35 |
| 21Q4 (9) | 0.23 | -9.0 | -20.8 | 2.87 | -25.84 | -33.1 | 86.56 | 7.74 | 2766.23 | 0.00 | 0 | 0 | 353.37 | 9.49 | 26.15 | 205.33 | 2.35 | 21.43 |
| 21Q3 (8) | 0.25 | -15.68 | -7.28 | 3.87 | 1.04 | -15.69 | 80.34 | -80.73 | 30.85 | 0.00 | 0 | 0 | 322.74 | 11.72 | 6.92 | 200.62 | 6.92 | 7.16 |
| 21Q2 (7) | 0.30 | -12.9 | 1.01 | 3.83 | -4.73 | 9.43 | 417.02 | 356.56 | 268.1 | 0.00 | 0 | 0 | 288.89 | 24.43 | 8.21 | 187.64 | 28.7 | 5.63 |
| 21Q1 (6) | 0.34 | 18.49 | 13.14 | 4.02 | -6.29 | 13.24 | 91.34 | 2924.5 | -40.34 | 0.00 | 0 | 0 | 232.18 | -17.12 | -10.07 | 145.80 | -13.77 | -9.55 |
| 20Q4 (5) | 0.29 | 6.54 | 8.82 | 4.29 | -6.54 | 12.89 | 3.02 | -95.08 | -85.95 | 0.00 | 0 | 0 | 280.13 | -7.2 | -7.85 | 169.09 | -9.68 | -5.18 |
| 20Q3 (4) | 0.27 | -8.14 | 0.0 | 4.59 | 31.14 | 0.0 | 61.40 | -45.8 | 0.0 | 0.00 | 0 | 0.0 | 301.85 | 13.06 | 0.0 | 187.22 | 5.39 | 0.0 |
| 20Q2 (3) | 0.30 | -2.44 | 0.0 | 3.5 | -1.41 | 0.0 | 113.29 | -26.0 | 0.0 | 0.00 | 0 | 0.0 | 266.98 | 3.41 | 0.0 | 177.64 | 10.21 | 0.0 |
| 20Q1 (2) | 0.30 | 13.96 | 0.0 | 3.55 | -6.58 | 0.0 | 153.09 | 612.05 | 0.0 | 0.00 | 0 | 0.0 | 258.17 | -15.07 | 0.0 | 161.19 | -9.61 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | 3.8 | 0.0 | 0.0 | 21.50 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 303.99 | 0.0 | 0.0 | 178.32 | 0.0 | 0.0 |
