- 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) | 0.49 | 17.06 | 0 | 0 | 32.43 | 5.29 | 30.88 | -14.95 | 0.00 | 0 | 213.35 | -46.36 | 194.72 | -47.41 |
| 2022 (9) | 0.42 | -3.59 | 0 | 0 | 30.8 | 9.96 | 36.31 | 12.62 | 0.00 | 0 | 397.78 | -18.47 | 370.28 | 80.6 |
| 2021 (8) | 0.44 | 17.85 | 0 | 0 | 28.01 | 9.2 | 32.24 | -10.82 | 0.00 | 0 | 487.88 | -9.94 | 205.03 | 2.39 |
| 2020 (7) | 0.37 | -3.79 | 0 | 0 | 25.65 | 6.88 | 36.15 | 1.66 | 0.00 | 0 | 541.73 | -3.55 | 200.25 | 0.49 |
| 2019 (6) | 0.39 | 169.2 | 0 | 0 | 24.0 | 5.63 | 35.56 | -98.88 | 0.00 | 0 | 561.65 | -18.56 | 199.28 | -38.64 |
| 2018 (5) | 0.14 | -43.97 | 0 | 0 | 22.72 | 6.87 | 3165.34 | 32.94 | 0.00 | 0 | 689.67 | 119.34 | 324.79 | 139.12 |
| 2017 (4) | 0.26 | 2.73 | 0 | 0 | 21.26 | 7.37 | 2380.95 | 11.99 | 0.00 | 0 | 314.43 | 0.28 | 135.83 | -40.62 |
| 2016 (3) | 0.25 | -12.61 | 0 | 0 | 19.8 | 13.79 | 2125.97 | 93.21 | 0.00 | 0 | 313.56 | 34.4 | 228.73 | 33.92 |
| 2015 (2) | 0.28 | 7.03 | 0.5 | 0 | 17.4 | 9.71 | 1100.34 | 134.48 | 0.00 | 0 | 233.31 | 20.91 | 170.80 | 27.96 |
| 2014 (1) | 0.27 | -8.97 | 0 | 0 | 15.86 | 7.38 | 469.26 | 27.08 | 0.00 | 0 | 192.96 | 32.93 | 133.48 | -0.43 |
| 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) | 0.48 | -12.28 | 0.61 | 1.0 | 0.0 | 0 | 27.76 | 10.29 | 11.71 | 0.00 | 0 | 0 | 166.67 | 21.49 | -50.16 | 152.59 | 20.34 | -41.3 |
| 24Q2 (19) | 0.55 | -4.3 | -0.61 | 1.0 | 0.0 | 0 | 25.17 | -5.48 | -33.57 | 0.00 | 0 | 0 | 137.19 | 4.59 | -33.25 | 126.80 | 6.02 | -25.6 |
| 24Q1 (18) | 0.57 | 16.4 | 11.8 | 1.0 | 0 | 0 | 26.63 | -2.1 | -32.82 | 0.00 | 0 | 0 | 131.17 | -38.52 | -40.42 | 119.60 | -38.58 | -41.65 |
| 23Q4 (17) | 0.49 | 2.96 | 17.06 | 0 | 0 | 0 | 27.20 | 9.46 | -33.8 | 0.00 | 0 | 0 | 213.35 | -36.2 | -46.36 | 194.72 | -25.1 | -47.41 |
| 23Q3 (16) | 0.48 | -13.35 | 9.06 | 0 | 0 | 0 | 24.85 | -34.42 | -30.53 | 0.00 | 0 | 0 | 334.38 | 62.7 | -15.58 | 259.96 | 52.54 | -17.51 |
| 23Q2 (15) | 0.55 | 7.65 | 7.34 | 0 | 0 | 0 | 37.89 | -4.41 | 8.38 | 0.00 | 0 | 0 | 205.52 | -6.64 | -17.27 | 170.42 | -16.85 | 7.01 |
| 23Q1 (14) | 0.51 | 21.88 | 22.58 | 0 | 0 | 0 | 39.64 | -3.53 | 18.12 | 0.00 | 0 | 0 | 220.14 | -44.66 | -57.4 | 204.96 | -44.65 | -15.5 |
| 22Q4 (13) | 0.42 | -4.07 | -3.59 | 0 | 0 | 0 | 41.09 | 14.87 | 30.32 | 0.00 | 0 | 0 | 397.78 | 0.43 | -18.47 | 370.28 | 17.5 | 80.6 |
| 22Q3 (12) | 0.44 | -14.72 | -2.57 | 0 | 0 | 0 | 35.77 | 2.32 | 22.25 | 0.00 | 0 | 0 | 396.07 | 59.43 | -25.98 | 315.14 | 97.88 | 34.72 |
| 22Q2 (11) | 0.52 | 22.94 | 22.38 | 0 | 0 | 0 | 34.96 | 4.17 | 17.79 | 0.00 | 0 | 0 | 248.43 | -51.93 | -58.14 | 159.26 | -34.34 | -46.07 |
| 22Q1 (10) | 0.42 | -4.14 | 17.66 | 0 | 0 | 0 | 33.56 | 6.44 | -18.33 | 0.00 | 0 | 0 | 516.76 | 5.92 | -10.63 | 242.55 | 18.3 | 3.32 |
| 21Q4 (9) | 0.44 | -3.06 | 17.85 | 0 | 0 | 0 | 31.53 | 7.76 | -19.97 | 0.00 | 0 | 0 | 487.88 | -8.83 | -9.94 | 205.03 | -12.35 | 2.39 |
| 21Q3 (8) | 0.45 | 7.13 | 19.79 | 0 | 0 | 0 | 29.26 | -1.42 | -18.22 | 0.00 | 0 | 0 | 535.12 | -9.83 | -7.15 | 233.92 | -20.78 | 4.4 |
| 21Q2 (7) | 0.42 | 18.2 | -9.6 | 0 | 0 | 0 | 29.68 | -27.77 | -15.51 | 0.00 | 0 | 0 | 593.46 | 2.64 | 98.35 | 295.29 | 25.79 | 176.05 |
| 21Q1 (6) | 0.36 | -3.99 | -2.55 | 0 | 0 | 0 | 41.09 | 4.29 | 19.41 | 0.00 | 0 | 0 | 578.21 | 6.73 | -3.37 | 234.75 | 17.23 | 18.48 |
| 20Q4 (5) | 0.37 | -1.46 | -3.79 | 0 | 0 | 0 | 39.40 | 10.12 | 20.6 | 0.00 | 0 | 0 | 541.73 | -6.0 | -3.55 | 200.25 | -10.63 | 0.49 |
| 20Q3 (4) | 0.38 | -19.16 | 0.0 | 0 | 0 | 0.0 | 35.78 | 1.85 | 0.0 | 0.00 | 0 | 0.0 | 576.31 | 92.62 | 0.0 | 224.06 | 109.46 | 0.0 |
| 20Q2 (3) | 0.47 | 27.42 | 0.0 | 0 | 0 | 0.0 | 35.13 | 2.09 | 0.0 | 0.00 | 0 | 0.0 | 299.20 | -50.0 | 0.0 | 106.97 | -46.01 | 0.0 |
| 20Q1 (2) | 0.37 | -5.21 | 0.0 | 0 | 0 | 0.0 | 34.41 | 5.33 | 0.0 | 0.00 | 0 | 0.0 | 598.37 | 6.54 | 0.0 | 198.13 | -0.58 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 32.67 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 561.65 | 0.0 | 0.0 | 199.28 | 0.0 | 0.0 |
