- 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) | 0.28 | -19.12 | 3.95 | 0 | 36.82 | -28.11 | 179.32 | -87.47 | 0.73 | 0 | 242.68 | 19.32 | 180.51 | 11.72 |
| 2022 (9) | 0.35 | 37.2 | 0 | 0 | 51.22 | 77.42 | 1431.52 | 221.4 | 0.00 | 0 | 203.39 | -32.82 | 161.58 | -38.73 |
| 2021 (8) | 0.26 | -2.84 | 0 | 0 | 28.87 | -0.79 | 445.40 | -20.29 | 0.00 | 0 | 302.76 | -9.84 | 263.72 | 5.98 |
| 2020 (7) | 0.26 | -18.49 | 0.4 | 0 | 29.1 | 3.78 | 558.79 | -20.41 | 0.08 | 0 | 335.80 | 46.36 | 248.83 | 41.0 |
| 2019 (6) | 0.32 | -3.4 | 0 | 0 | 28.04 | 66.31 | 702.05 | -66.08 | 0.00 | 0 | 229.43 | 14.9 | 176.48 | 26.19 |
| 2018 (5) | 0.33 | 26.9 | 0 | 0 | 16.86 | 35.75 | 2069.71 | 400.96 | 0.00 | 0 | 199.67 | -18.16 | 139.85 | -30.22 |
| 2017 (4) | 0.26 | -10.75 | 0 | 0 | 12.42 | -23.8 | 413.15 | 51.75 | 0.00 | 0 | 243.99 | -7.48 | 200.42 | -10.9 |
| 2016 (3) | 0.30 | 0 | 0.64 | 0 | 16.3 | 0 | 272.25 | 0 | 0.20 | -66.76 | 263.73 | 0 | 224.93 | 0 |
| 2015 (2) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.59 | 0.0 | 0.00 | 0 | 0.00 | 0 |
| 2014 (1) | 0.31 | -5.3 | 0.87 | -3.33 | 9.66 | 21.2 | 126.26 | -32.37 | 0.59 | 0 | 204.06 | 3.5 | 149.87 | -16.37 |
| 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) | 0.37 | -14.32 | 41.31 | 1.47 | 0.0 | -2.0 | 86.07 | -13.24 | -73.81 | 0.36 | -44.55 | -66.27 | 271.92 | 10.58 | 10.03 | 218.44 | 7.26 | 13.48 |
| 24Q2 (19) | 0.43 | 14.19 | 17.74 | 1.47 | -65.25 | 0 | 99.21 | -13.09 | -89.04 | 0.66 | -63.84 | 0 | 245.90 | 33.28 | 47.31 | 203.66 | 44.08 | 54.63 |
| 24Q1 (18) | 0.38 | 32.08 | -10.27 | 4.23 | 7.09 | 0 | 114.15 | 396.52 | -89.73 | 1.81 | -68.76 | 0 | 184.50 | -23.97 | 20.02 | 141.35 | -21.69 | 17.48 |
| 23Q4 (17) | 0.28 | 9.35 | -19.12 | 3.95 | 163.33 | 0 | 22.99 | -93.0 | -99.18 | 5.81 | 438.62 | 0 | 242.68 | -1.8 | 19.32 | 180.51 | -6.22 | 11.72 |
| 23Q3 (16) | 0.26 | -28.61 | -25.31 | 1.5 | 0 | 0 | 328.66 | -63.68 | -84.18 | 1.08 | 0 | 0 | 247.14 | 48.05 | 20.79 | 192.49 | 46.15 | 16.76 |
| 23Q2 (15) | 0.36 | -12.97 | 0.41 | 0 | 0 | 0 | 904.92 | -18.62 | -2.72 | 0.00 | 0 | 0 | 166.93 | 8.59 | -15.87 | 131.71 | 9.47 | -21.13 |
| 23Q1 (14) | 0.42 | 19.06 | 21.59 | 0 | 0 | 0 | 1111.96 | -60.14 | 107.96 | 0.00 | 0 | 0 | 153.73 | -24.42 | -28.46 | 120.32 | -25.54 | -35.51 |
| 22Q4 (13) | 0.35 | 0.98 | 37.2 | 0 | 0 | 0 | 2789.90 | 34.33 | 179.12 | 0.00 | 0 | 0 | 203.39 | -0.59 | -32.82 | 161.58 | -1.99 | -38.73 |
| 22Q3 (12) | 0.35 | -4.03 | 52.88 | 0 | 0 | -100.0 | 2076.87 | 123.26 | 350.32 | 0.00 | 0 | -100.0 | 204.60 | 3.12 | -44.09 | 164.86 | -1.28 | -47.82 |
| 22Q2 (11) | 0.36 | 5.37 | 16.25 | 0 | 0 | -100.0 | 930.25 | 73.98 | 203.47 | 0.00 | 0 | -100.0 | 198.41 | -7.66 | -26.15 | 166.99 | -10.5 | -28.84 |
| 22Q1 (10) | 0.34 | 34.35 | 18.94 | 0 | 0 | 0 | 534.69 | -46.51 | 250.8 | 0.00 | 0 | 0 | 214.88 | -29.03 | -25.94 | 186.58 | -29.25 | -25.76 |
| 21Q4 (9) | 0.26 | 12.52 | -2.84 | 0 | -100.0 | -100.0 | 999.54 | 116.73 | 138.68 | 0.00 | -100.0 | -100.0 | 302.76 | -17.26 | -9.84 | 263.72 | -16.53 | 5.98 |
| 21Q3 (8) | 0.23 | -27.02 | -35.57 | 0.1 | 0.0 | -93.24 | 461.20 | 50.45 | 17.75 | 0.08 | -29.75 | -67.56 | 365.93 | 36.2 | 61.71 | 315.96 | 34.63 | 90.56 |
| 21Q2 (7) | 0.31 | 7.81 | -31.47 | 0.1 | 0 | 0 | 306.54 | 101.12 | -67.08 | 0.12 | 0 | 0 | 268.68 | -7.4 | 58.1 | 234.68 | -6.62 | 85.72 |
| 21Q1 (6) | 0.29 | 9.75 | -13.51 | 0 | -100.0 | -100.0 | 152.42 | -63.6 | -81.38 | 0.00 | -100.0 | 0 | 290.16 | -13.59 | 26.44 | 251.31 | 1.0 | 47.98 |
| 20Q4 (5) | 0.26 | -25.38 | -18.49 | 0.4 | -72.97 | 0 | 418.77 | 6.92 | -43.52 | 0.34 | 33.05 | 0 | 335.80 | 48.39 | 46.36 | 248.83 | 50.07 | 41.0 |
| 20Q3 (4) | 0.35 | -22.38 | 0.0 | 1.48 | 0 | 0.0 | 391.68 | -57.93 | 0.0 | 0.25 | 0 | 0.0 | 226.29 | 33.16 | 0.0 | 165.81 | 31.22 | 0.0 |
| 20Q2 (3) | 0.46 | 36.07 | 0.0 | 0 | -100.0 | 0.0 | 931.11 | 13.73 | 0.0 | 0.00 | 0 | 0.0 | 169.94 | -25.95 | 0.0 | 126.36 | -25.6 | 0.0 |
| 20Q1 (2) | 0.33 | 3.43 | 0.0 | 0.1 | 0 | 0.0 | 818.72 | 10.42 | 0.0 | 0.00 | 0 | 0.0 | 229.49 | 0.03 | 0.0 | 169.83 | -3.77 | 0.0 |
| 19Q4 (1) | 0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 741.49 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 229.43 | 0.0 | 0.0 | 176.48 | 0.0 | 0.0 |
