- 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) | 0.17 | -24.91 | 0 | 0 | 5.14 | -6.72 | 1338.05 | 14.6 | 0.00 | 0 | 560.51 | 26.13 | 445.84 | 27.6 |
| 2022 (9) | 0.23 | -21.78 | 0 | 0 | 5.51 | 25.8 | 1167.54 | 794.94 | 0.00 | 0 | 444.38 | 16.56 | 349.40 | 29.31 |
| 2021 (8) | 0.30 | -17.98 | 0.06 | -78.57 | 4.38 | -2.01 | 130.46 | 142.85 | 0.05 | -88.2 | 381.24 | 9.73 | 270.21 | 22.23 |
| 2020 (7) | 0.36 | -19.14 | 0.28 | -40.43 | 4.47 | 9.29 | 53.72 | 258.61 | 0.42 | -91.07 | 347.45 | 29.7 | 221.07 | 43.54 |
| 2019 (6) | 0.45 | -22.32 | 0.47 | -56.88 | 4.09 | -14.26 | 14.98 | 18.05 | 4.67 | 218.7 | 267.88 | 48.55 | 154.01 | 46.05 |
| 2018 (5) | 0.58 | -11.29 | 1.09 | -20.44 | 4.77 | -13.59 | 12.69 | 194.43 | 1.46 | -81.7 | 180.33 | 14.08 | 105.45 | 9.32 |
| 2017 (4) | 0.65 | -3.51 | 1.37 | 4.58 | 5.52 | 21.32 | 4.31 | 0 | 8.00 | 1193.62 | 158.07 | 13.98 | 96.46 | 14.62 |
| 2016 (3) | 0.67 | 33.29 | 1.31 | 70.13 | 4.55 | -17.27 | -25.86 | 0 | 0.62 | 0.0 | 138.68 | -12.96 | 84.16 | -4.15 |
| 2015 (2) | 0.50 | 8.68 | 0.77 | 54.0 | 5.5 | 4.17 | -12.55 | 0 | 0.62 | 0.0 | 159.33 | -44.06 | 87.80 | -48.27 |
| 2014 (1) | 0.46 | 0 | 0.5 | 0 | 5.28 | 0 | 29.81 | 0 | 0.62 | 0 | 284.84 | 0 | 169.73 | 0 |
| 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) | 0.15 | -31.66 | -20.03 | 0 | 0 | 0 | 1251.67 | -6.56 | -25.29 | 0.00 | 0 | 0 | 635.28 | 53.16 | 20.94 | 493.14 | 51.92 | 19.77 |
| 24Q2 (19) | 0.22 | -0.98 | -4.49 | 0 | 0 | 0 | 1339.48 | -30.16 | 8.14 | 0.00 | 0 | 0 | 414.78 | 1.94 | 0.47 | 324.60 | -1.84 | -0.15 |
| 24Q1 (18) | 0.22 | 28.36 | 8.86 | 0 | 0 | 0 | 1917.88 | 172.02 | 16.13 | 0.00 | 0 | 0 | 406.87 | -27.41 | -17.91 | 330.69 | -25.83 | -16.48 |
| 23Q4 (17) | 0.17 | -7.93 | -24.91 | 0 | 0 | 0 | 705.04 | -57.92 | -30.69 | 0.00 | 0 | 0 | 560.51 | 6.71 | 26.13 | 445.84 | 8.28 | 27.6 |
| 23Q3 (16) | 0.19 | -18.38 | -33.33 | 0 | 0 | 0 | 1675.30 | 35.25 | 3.29 | 0.00 | 0 | 0 | 525.28 | 27.24 | 35.85 | 411.75 | 26.66 | 51.15 |
| 23Q2 (15) | 0.23 | 12.85 | -24.3 | 0 | 0 | 0 | 1238.63 | -25.0 | -6.81 | 0.00 | 0 | 0 | 412.83 | -16.7 | 17.8 | 325.08 | -17.9 | 29.61 |
| 23Q1 (14) | 0.21 | -11.47 | -20.97 | 0 | 0 | 0 | 1651.50 | 62.36 | 107.09 | 0.00 | 0 | 0 | 495.61 | 11.53 | 12.66 | 395.95 | 13.32 | 31.48 |
| 22Q4 (13) | 0.23 | -18.25 | -21.78 | 0 | 0 | -100.0 | 1017.16 | -37.29 | 126.82 | 0.00 | 0 | -100.0 | 444.38 | 14.92 | 16.56 | 349.40 | 28.26 | 29.31 |
| 22Q3 (12) | 0.28 | -7.32 | -16.26 | 0 | 0 | -100.0 | 1622.00 | 22.03 | 1007.32 | 0.00 | 0 | -100.0 | 386.67 | 10.34 | 16.74 | 272.42 | 8.62 | 18.39 |
| 22Q2 (11) | 0.31 | 17.81 | -13.96 | 0 | 0 | -100.0 | 1329.18 | 66.67 | 929.18 | 0.00 | 0 | -100.0 | 350.44 | -20.34 | 7.72 | 250.81 | -16.71 | 12.41 |
| 22Q1 (10) | 0.26 | -12.37 | -22.6 | 0 | -100.0 | -100.0 | 797.47 | 77.83 | 964.84 | 0.00 | -100.0 | 0 | 439.92 | 15.39 | 13.95 | 301.14 | 11.45 | 19.63 |
| 21Q4 (9) | 0.30 | -12.48 | 0 | 0.06 | -68.42 | 0 | 448.45 | 206.15 | 0 | 0.08 | -68.42 | 0 | 381.24 | 15.1 | 0 | 270.21 | 17.43 | 0 |
| 21Q3 (8) | 0.34 | -4.78 | 0 | 0.19 | -13.64 | 0 | 146.48 | 13.42 | 0 | 0.25 | -63.89 | 0 | 331.23 | 1.81 | 0 | 230.11 | 3.13 | 0 |
| 21Q2 (7) | 0.36 | 5.99 | 0 | 0.22 | -12.0 | 0 | 129.15 | 240.06 | 0 | 0.69 | 0 | 0 | 325.34 | -15.73 | 0 | 223.12 | -11.36 | 0 |
| 21Q1 (6) | 0.34 | 0 | 0 | 0.25 | 0 | 0 | -92.21 | 0 | 0 | 0.00 | 0 | 0 | 386.05 | 0 | 0 | 251.72 | 0 | 0 |
