- 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) | 0.54 | -13.73 | 4.41 | 105.12 | 91.4 | 6.37 | 61.17 | -74.73 | 0.00 | 0 | 187.35 | 1.38 | 87.50 | -21.09 |
| 2022 (9) | 0.62 | 14.03 | 2.15 | 19.44 | 85.93 | 37.27 | 242.05 | 44.29 | 0.00 | 0 | 184.80 | -1.53 | 110.89 | -6.93 |
| 2021 (8) | 0.55 | 5.21 | 1.8 | -40.2 | 62.6 | 61.47 | 167.75 | -39.72 | 0.00 | 0 | 187.68 | -7.55 | 119.15 | -20.91 |
| 2020 (7) | 0.52 | 8.1 | 3.01 | 0 | 38.77 | -12.01 | 278.27 | -50.46 | 0.00 | 0 | 203.00 | -10.8 | 150.65 | -9.16 |
| 2019 (6) | 0.48 | 1.33 | 0 | 0 | 44.06 | -9.47 | 561.74 | 0 | 0.00 | 0 | 227.59 | 1.08 | 165.84 | -6.72 |
| 2018 (5) | 0.47 | -24.56 | 0 | 0 | 48.67 | 45.59 | 0.00 | 0 | 0.00 | 0 | 225.15 | 40.13 | 177.78 | 100.56 |
| 2017 (4) | 0.63 | -9.06 | 0 | 0 | 33.43 | 26.1 | 508.41 | -45.85 | 0.00 | 0 | 160.67 | 12.04 | 88.64 | 7.68 |
| 2016 (3) | 0.69 | -6.75 | 0 | 0 | 26.51 | 1.03 | 938.82 | 176.69 | 0.00 | 0 | 143.41 | 8.05 | 82.32 | 53.75 |
| 2015 (2) | 0.74 | -0.68 | 0 | 0 | 26.24 | 60.98 | 339.31 | 73.11 | 0.00 | 0 | 132.73 | 1.7 | 53.54 | 69.0 |
| 2014 (1) | 0.75 | 68.05 | 0 | 0 | 16.3 | 107.64 | 196.01 | -26.46 | 0.00 | 0 | 130.51 | 0.43 | 31.68 | -59.96 |
| 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) | 0.46 | -13.18 | -19.73 | 4.54 | -28.62 | -39.47 | 170.24 | 159.16 | 215.03 | 0.00 | 0 | 0 | 212.27 | 17.61 | 14.2 | 108.90 | 6.97 | 20.96 |
| 24Q2 (19) | 0.53 | -4.68 | -14.2 | 6.36 | 33.61 | 111.3 | 65.69 | -5.97 | -28.29 | 0.00 | 0 | 0 | 180.49 | 4.92 | -0.36 | 101.80 | 25.83 | 15.66 |
| 24Q1 (18) | 0.56 | 3.14 | -14.14 | 4.76 | 7.94 | 325.0 | 69.86 | -9.19 | 171.41 | 0.00 | 0 | 0 | 172.03 | -8.18 | -1.78 | 80.90 | -7.54 | -6.26 |
| 23Q4 (17) | 0.54 | -5.96 | -13.73 | 4.41 | -41.2 | 105.12 | 76.93 | 42.36 | -48.18 | 0.00 | 0 | 0 | 187.35 | 0.79 | 1.38 | 87.50 | -2.81 | -21.09 |
| 23Q3 (16) | 0.57 | -7.2 | -4.07 | 7.5 | 149.17 | 89.87 | 54.04 | -41.01 | -74.57 | 0.00 | 0 | 0 | 185.88 | 2.61 | 12.04 | 90.03 | 2.28 | -0.25 |
| 23Q2 (15) | 0.62 | -4.62 | -0.18 | 3.01 | 168.75 | 43.33 | 91.61 | 255.91 | -76.55 | 0.00 | 0 | 0 | 181.15 | 3.43 | 12.92 | 88.02 | 1.99 | 2.41 |
| 23Q1 (14) | 0.65 | 3.64 | 9.87 | 1.12 | -47.91 | -25.33 | 25.74 | -82.66 | -93.59 | 0.00 | 0 | 0 | 175.15 | -5.22 | 2.99 | 86.30 | -22.18 | -4.39 |
| 22Q4 (13) | 0.62 | 4.57 | 14.03 | 2.15 | -45.57 | 19.44 | 148.45 | -30.15 | -60.71 | 0.00 | 0 | 0 | 184.80 | 11.39 | -1.53 | 110.89 | 22.86 | -6.93 |
| 22Q3 (12) | 0.60 | -3.43 | 7.65 | 3.95 | 88.1 | 27.42 | 212.53 | -45.6 | 73.88 | 0.00 | 0 | -100.0 | 165.90 | 3.41 | -12.06 | 90.26 | 5.01 | -17.48 |
| 22Q2 (11) | 0.62 | 4.98 | 4.06 | 2.1 | 40.0 | -49.64 | 390.71 | -2.72 | 182.45 | 0.00 | 0 | -100.0 | 160.43 | -5.66 | -7.24 | 85.95 | -4.78 | -24.68 |
| 22Q1 (10) | 0.59 | 7.56 | 2.22 | 1.5 | -16.67 | -76.04 | 401.65 | 6.3 | 334.87 | 0.00 | 0 | -100.0 | 170.06 | -9.39 | -6.46 | 90.26 | -24.25 | -26.41 |
| 21Q4 (9) | 0.55 | -1.28 | 5.21 | 1.8 | -41.94 | -40.2 | 377.86 | 209.14 | 114.96 | 0.00 | -100.0 | 0 | 187.68 | -0.52 | -7.55 | 119.15 | 8.93 | -20.91 |
| 21Q3 (8) | 0.55 | -6.65 | 9.15 | 3.1 | -25.66 | 72.22 | 122.23 | -11.64 | -4.86 | 0.41 | 9.13 | 0 | 188.66 | 9.08 | -12.24 | 109.38 | -4.15 | -18.28 |
| 21Q2 (7) | 0.59 | 3.12 | 12.1 | 4.17 | -33.39 | 0 | 138.33 | 49.77 | -84.39 | 0.37 | -60.22 | 0 | 172.95 | -4.87 | -14.77 | 114.12 | -6.95 | -16.97 |
| 21Q1 (6) | 0.58 | 10.71 | 46.3 | 6.26 | 107.97 | 0 | 92.36 | -47.46 | -79.91 | 0.94 | 0 | 0 | 181.81 | -10.44 | -38.86 | 122.65 | -18.59 | -36.46 |
| 20Q4 (5) | 0.52 | 2.42 | 8.1 | 3.01 | 67.22 | 0 | 175.78 | 36.82 | -66.71 | 0.00 | 0 | 0 | 203.00 | -5.57 | -10.8 | 150.65 | 12.56 | -9.16 |
| 20Q3 (4) | 0.51 | -4.13 | 0.0 | 1.8 | 0 | 0.0 | 128.48 | -85.5 | 0.0 | 0.00 | 0 | 0.0 | 214.98 | 5.94 | 0.0 | 133.84 | -2.62 | 0.0 |
| 20Q2 (3) | 0.53 | 34.59 | 0.0 | 0 | 0 | 0.0 | 886.22 | 92.79 | 0.0 | 0.00 | 0 | 0.0 | 202.92 | -31.76 | 0.0 | 137.44 | -28.79 | 0.0 |
| 20Q1 (2) | 0.39 | -18.2 | 0.0 | 0 | 0 | 0.0 | 459.69 | -12.95 | 0.0 | 0.00 | 0 | 0.0 | 297.36 | 30.66 | 0.0 | 193.02 | 16.39 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 528.10 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 227.59 | 0.0 | 0.0 | 165.84 | 0.0 | 0.0 |
