- 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) | 0.10 | -23.35 | 0 | 0 | 20.41 | -22.63 | 317.49 | -30.36 | 0.00 | 0 | 261.62 | 1.82 | 212.40 | -5.86 |
| 2022 (9) | 0.13 | -10.93 | 1.95 | -33.9 | 26.38 | 42.29 | 455.89 | 149.58 | 0.00 | 0 | 256.94 | 53.21 | 225.61 | 58.98 |
| 2021 (8) | 0.14 | -52.17 | 2.95 | -74.81 | 18.54 | 14.3 | 182.66 | 188.97 | 0.00 | 0 | 167.70 | -41.44 | 141.91 | -45.56 |
| 2020 (7) | 0.29 | 21.58 | 11.71 | 38.09 | 16.22 | -1.76 | 63.21 | -77.15 | 2.22 | 23.75 | 286.36 | -11.52 | 260.66 | -3.38 |
| 2019 (6) | 0.24 | 11.66 | 8.48 | 30.86 | 16.51 | -23.1 | 276.59 | 44.19 | 1.79 | 174.59 | 323.64 | -34.88 | 269.78 | -40.11 |
| 2018 (5) | 0.22 | -23.0 | 6.48 | 8.54 | 21.47 | 12.59 | 191.82 | 25.75 | 0.65 | 0 | 497.00 | 361.04 | 450.48 | 437.63 |
| 2017 (4) | 0.28 | 49.73 | 5.97 | 270.81 | 19.07 | 25.13 | 152.54 | 9.69 | 0.00 | 0 | 107.80 | -44.67 | 83.79 | -36.35 |
| 2016 (3) | 0.19 | -26.71 | 1.61 | -43.31 | 15.24 | 8.7 | 139.07 | 57.05 | 0.00 | 0 | 194.84 | 191.76 | 131.65 | 431.7 |
| 2015 (2) | 0.26 | -1.76 | 2.84 | 13.15 | 14.02 | -15.24 | 88.55 | 15.31 | 0.00 | 0 | 66.78 | -54.13 | 24.76 | -79.1 |
| 2014 (1) | 0.26 | -20.67 | 2.51 | -46.82 | 16.54 | 34.04 | 76.79 | 273.67 | 0.00 | 0 | 145.60 | 90.9 | 118.46 | 210.59 |
| 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) | 0.18 | 71.86 | 84.4 | 5.67 | 608.75 | 1034.0 | 1110.77 | -22.76 | 538.92 | 3.39 | 0 | 0 | 229.82 | 26.8 | -1.3 | 168.17 | 24.06 | -5.03 |
| 24Q2 (19) | 0.11 | -44.55 | -25.05 | 0.8 | 0 | -67.35 | 1438.01 | 0 | 530.46 | 0.00 | 0 | 0 | 181.25 | 29.58 | -0.55 | 135.56 | 21.65 | -4.89 |
| 24Q1 (18) | 0.19 | 98.54 | -29.73 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 139.87 | -46.54 | 12.64 | 111.43 | -47.54 | 8.45 |
| 23Q4 (17) | 0.10 | -2.53 | -23.35 | 0 | -100.0 | -100.0 | 23837.20 | 13611.36 | 6571.85 | 0.00 | 0 | 0 | 261.62 | 12.36 | 1.82 | 212.40 | 19.95 | -5.86 |
| 23Q3 (16) | 0.10 | -30.15 | -26.34 | 0.5 | -79.59 | -79.59 | 173.85 | -23.78 | -50.47 | 0.00 | 0 | 0 | 232.85 | 27.76 | 5.76 | 177.07 | 24.23 | -5.01 |
| 23Q2 (15) | 0.14 | -48.01 | -8.01 | 2.45 | 40.0 | -16.95 | 228.09 | 27.9 | -69.1 | 0.00 | 0 | 0 | 182.25 | 46.77 | 2.66 | 142.53 | 38.72 | -0.19 |
| 23Q1 (14) | 0.27 | 116.57 | 8.72 | 1.75 | -10.26 | -40.68 | 178.34 | -50.08 | -55.78 | 0.00 | 0 | 0 | 124.17 | -51.67 | 15.94 | 102.75 | -54.46 | 20.73 |
| 22Q4 (13) | 0.13 | -6.34 | -10.93 | 1.95 | -20.41 | -33.9 | 357.28 | 1.79 | -46.21 | 0.00 | 0 | 0 | 256.94 | 16.71 | 53.21 | 225.61 | 21.04 | 58.98 |
| 22Q3 (12) | 0.13 | -12.76 | 26.18 | 2.45 | -16.95 | 25.64 | 351.00 | -52.45 | 57.72 | 0.00 | 0 | 0 | 220.16 | 24.01 | 66.11 | 186.40 | 30.53 | 136.25 |
| 22Q2 (11) | 0.15 | -38.56 | 13.95 | 2.95 | 0.0 | -0.67 | 738.22 | 83.05 | 88.82 | 0.00 | 0 | 0 | 177.53 | 65.76 | 68.9 | 142.80 | 67.78 | 101.95 |
| 22Q1 (10) | 0.25 | 77.43 | 7.16 | 2.95 | 0.0 | -0.67 | 403.28 | -39.29 | 1018.98 | 0.00 | 0 | 0 | 107.10 | -36.14 | 24.8 | 85.11 | -40.03 | 29.33 |
| 21Q4 (9) | 0.14 | 32.67 | -52.17 | 2.95 | 51.28 | -74.81 | 664.27 | 198.48 | 483.51 | 0.00 | 0 | -100.0 | 167.70 | 26.53 | -41.44 | 141.91 | 79.86 | -45.56 |
| 21Q3 (8) | 0.11 | -21.22 | -63.99 | 1.95 | -34.34 | -82.38 | 222.55 | -43.08 | 349.14 | 0.00 | 0 | -100.0 | 132.54 | 26.1 | -47.08 | 78.90 | 11.58 | -63.05 |
| 21Q2 (7) | 0.13 | -42.22 | -60.13 | 2.97 | 0.0 | -73.39 | 390.96 | 984.79 | 1176.81 | 0.00 | 0 | -100.0 | 105.11 | 22.48 | -46.12 | 70.71 | 7.45 | -59.32 |
| 21Q1 (6) | 0.23 | -20.81 | -16.11 | 2.97 | -74.64 | -69.82 | 36.04 | -68.34 | 0 | 0.00 | -100.0 | -100.0 | 85.82 | -70.03 | -62.63 | 65.81 | -74.75 | -64.48 |
| 20Q4 (5) | 0.29 | -0.1 | 21.58 | 11.71 | 5.78 | 38.09 | 113.84 | 129.75 | 0 | 3.84 | -50.28 | -81.23 | 286.36 | 14.34 | -11.52 | 260.66 | 22.08 | -3.38 |
| 20Q3 (4) | 0.29 | -12.78 | 0.0 | 11.07 | -0.81 | 0.0 | 49.55 | 61.82 | 0.0 | 7.72 | -43.01 | 0.0 | 250.44 | 28.38 | 0.0 | 213.52 | 22.85 | 0.0 |
| 20Q2 (3) | 0.34 | 21.57 | 0.0 | 11.16 | 13.41 | 0.0 | 30.62 | 0 | 0.0 | 13.55 | -33.78 | 0.0 | 195.07 | -15.06 | 0.0 | 173.80 | -6.19 | 0.0 |
| 20Q1 (2) | 0.28 | 14.78 | 0.0 | 9.84 | 16.04 | 0.0 | 0.00 | 0 | 0.0 | 20.46 | 0.0 | 0.0 | 229.66 | -29.04 | 0.0 | 185.27 | -31.33 | 0.0 |
| 19Q4 (1) | 0.24 | 0.0 | 0.0 | 8.48 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 20.46 | 0.0 | 0.0 | 323.64 | 0.0 | 0.0 | 269.78 | 0.0 | 0.0 |
