- 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) | 0.30 | -31.04 | 0 | 0 | 6.68 | 28.46 | 9.29 | 407.65 | 0.00 | 0 | 375.73 | -19.75 | 195.45 | -36.43 |
| 2022 (9) | 0.44 | -6.32 | 0 | 0 | 5.2 | -8.93 | 1.83 | -74.69 | 0.00 | 0 | 468.22 | 256.74 | 307.44 | 356.21 |
| 2021 (8) | 0.47 | 1.39 | 2.39 | -8.08 | 5.71 | 9.39 | 7.23 | 0 | 5.82 | 269.97 | 131.25 | -32.79 | 67.39 | -36.3 |
| 2020 (7) | 0.46 | 22.37 | 2.6 | 65.61 | 5.22 | 13.97 | -0.66 | 0 | 1.57 | 0.0 | 195.28 | 41.34 | 105.80 | 54.07 |
| 2019 (6) | 0.38 | 3.1 | 1.57 | 25.6 | 4.58 | -39.42 | -4.88 | 0 | 1.57 | 0.0 | 138.16 | -19.95 | 68.67 | -41.84 |
| 2018 (5) | 0.37 | -15.74 | 1.25 | -15.54 | 7.56 | -3.57 | 24.59 | 104.41 | 1.57 | -36.43 | 172.59 | 12.14 | 118.07 | 50.71 |
| 2017 (4) | 0.43 | -20.22 | 1.48 | -43.51 | 7.84 | 5.95 | 12.03 | 26.1 | 2.48 | -38.1 | 153.90 | 11.63 | 78.34 | 23.99 |
| 2016 (3) | 0.54 | -6.05 | 2.62 | -12.08 | 7.4 | 9.47 | 9.54 | 20.3 | 4.00 | -39.58 | 137.86 | 13.73 | 63.18 | 9.36 |
| 2015 (2) | 0.58 | -5.75 | 2.98 | -14.61 | 6.76 | 2.42 | 7.93 | 66.95 | 6.62 | -33.33 | 121.22 | -18.05 | 57.77 | -28.27 |
| 2014 (1) | 0.61 | 2.13 | 3.49 | -11.87 | 6.6 | -1.93 | 4.75 | 0 | 9.93 | 0 | 147.92 | 0.56 | 80.54 | 1.92 |
| 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) | 0.28 | -6.8 | -25.96 | 0 | 0 | 0 | 2.69 | 8.03 | -80.8 | 0.00 | 0 | 0 | 440.84 | 21.12 | 44.44 | 260.66 | 23.42 | 43.65 |
| 24Q2 (19) | 0.31 | 5.16 | -27.37 | 0 | 0 | 0 | 2.49 | 85.82 | -52.39 | 0.00 | 0 | 0 | 363.98 | -9.82 | -2.64 | 211.20 | -4.74 | -7.39 |
| 24Q1 (18) | 0.29 | -3.65 | -30.49 | 0 | 0 | 0 | 1.34 | -91.01 | -72.26 | 0.00 | 0 | 0 | 403.61 | 7.42 | -12.6 | 221.71 | 13.44 | -23.81 |
| 23Q4 (17) | 0.30 | -21.6 | -31.04 | 0 | 0 | 0 | 14.90 | 6.35 | 774.21 | 0.00 | 0 | -100.0 | 375.73 | 23.11 | -19.75 | 195.45 | 7.71 | -36.43 |
| 23Q3 (16) | 0.38 | -8.58 | -11.32 | 0 | 0 | -100.0 | 14.01 | 167.88 | 438.41 | 0.00 | 0 | -100.0 | 305.20 | -18.37 | 224.85 | 181.46 | -20.43 | 254.48 |
| 23Q2 (15) | 0.42 | 0.65 | -4.43 | 0 | 0 | -100.0 | 5.23 | 8.28 | 490.3 | 0.00 | 0 | -100.0 | 373.86 | -19.04 | 189.43 | 228.05 | -21.63 | 222.1 |
| 23Q1 (14) | 0.42 | -4.41 | -7.84 | 0 | 0 | -100.0 | 4.83 | 318.55 | -78.8 | 0.00 | -100.0 | -100.0 | 461.78 | -1.38 | 243.87 | 290.98 | -5.35 | 294.28 |
| 22Q4 (13) | 0.44 | 0.83 | -6.32 | 0 | -100.0 | -100.0 | -2.21 | 46.62 | -193.25 | 7.83 | 0.0 | -92.09 | 468.22 | 398.37 | 256.74 | 307.44 | 500.59 | 356.21 |
| 22Q3 (12) | 0.43 | -1.48 | -5.2 | 2.34 | 6.85 | 0.0 | -4.14 | -208.96 | -253.9 | 7.83 | 0.0 | -92.47 | 93.95 | -27.27 | -29.04 | 51.19 | -27.7 | -27.66 |
| 22Q2 (11) | 0.44 | -2.95 | -8.86 | 2.19 | -17.05 | -18.59 | -1.34 | -105.88 | 47.45 | 7.83 | 0.0 | -27.23 | 129.17 | -3.81 | -0.4 | 70.80 | -4.07 | -17.43 |
| 22Q1 (10) | 0.45 | -2.83 | 3.02 | 2.64 | 10.46 | 13.3 | 22.78 | 861.18 | -36.98 | 7.83 | -92.09 | -27.23 | 134.29 | 2.32 | -42.93 | 73.80 | 9.51 | -50.01 |
| 21Q4 (9) | 0.47 | 2.03 | 1.39 | 2.39 | 2.14 | -8.08 | 2.37 | -11.9 | -87.1 | 99.00 | -4.81 | 725.0 | 131.25 | -0.87 | -32.79 | 67.39 | -4.76 | -36.3 |
| 21Q3 (8) | 0.46 | -5.28 | 1.96 | 2.34 | -13.01 | 4.0 | 2.69 | 205.49 | 171.35 | 104.00 | 866.12 | 0 | 132.40 | 2.09 | -17.6 | 70.76 | -17.48 | -10.54 |
| 21Q2 (7) | 0.48 | 9.69 | 8.03 | 2.69 | 15.45 | 28.1 | -2.55 | -107.05 | 64.44 | 10.76 | 0.0 | 0 | 129.69 | -44.88 | -12.84 | 85.75 | -41.92 | 22.87 |
| 21Q1 (6) | 0.44 | -4.36 | 6.84 | 2.33 | -10.38 | 28.02 | 36.15 | 96.79 | 276.86 | 10.76 | -10.29 | 0 | 235.30 | 20.49 | 97.28 | 147.64 | 39.55 | 150.11 |
| 20Q4 (5) | 0.46 | 2.61 | 22.37 | 2.6 | 15.56 | 65.61 | 18.37 | 587.27 | 222.71 | 12.00 | 0 | 0 | 195.28 | 21.54 | 41.34 | 105.80 | 33.75 | 54.07 |
| 20Q3 (4) | 0.45 | 0.36 | 0.0 | 2.25 | 7.14 | 0.0 | -3.77 | 47.42 | 0.0 | 0.00 | 0 | 0.0 | 160.67 | 7.98 | 0.0 | 79.10 | 13.34 | 0.0 |
| 20Q2 (3) | 0.45 | 8.49 | 0.0 | 2.1 | 15.38 | 0.0 | -7.17 | 64.92 | 0.0 | 0.00 | 0 | 0.0 | 148.80 | 24.76 | 0.0 | 69.79 | 18.23 | 0.0 |
| 20Q1 (2) | 0.41 | 9.54 | 0.0 | 1.82 | 15.92 | 0.0 | -20.44 | -36.54 | 0.0 | 0.00 | 0 | 0.0 | 119.27 | -13.67 | 0.0 | 59.03 | -14.04 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | -14.97 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 138.16 | 0.0 | 0.0 | 68.67 | 0.0 | 0.0 |
