- 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) | 0.59 | 4.38 | 9.86 | 93.33 | 4.09 | -26.83 | -5.77 | 0 | 6.90 | 0.0 | 156.58 | -35.09 | 119.27 | -33.58 |
| 2022 (9) | 0.57 | 14.08 | 5.1 | 142.86 | 5.59 | -51.69 | 6.75 | -94.59 | 6.90 | 0 | 241.22 | -15.12 | 179.56 | -25.46 |
| 2021 (8) | 0.50 | 48.45 | 2.1 | 75.0 | 11.57 | 117.48 | 124.84 | 337.57 | 0.00 | 0 | 284.18 | -9.59 | 240.89 | -5.03 |
| 2020 (7) | 0.34 | -25.58 | 1.2 | -62.26 | 5.32 | 56.47 | 28.53 | 242.5 | 0.00 | 0 | 314.34 | 44.63 | 253.64 | 37.62 |
| 2019 (6) | 0.45 | 16.94 | 3.18 | 152.38 | 3.4 | -72.09 | 8.33 | -84.19 | 2.00 | 534.57 | 217.34 | -10.3 | 184.31 | -13.87 |
| 2018 (5) | 0.39 | -37.22 | 1.26 | -58.0 | 12.18 | 81.79 | 52.69 | 68.61 | 0.32 | -67.49 | 242.29 | 80.44 | 213.99 | 149.12 |
| 2017 (4) | 0.61 | 13.94 | 3.0 | 27.66 | 6.7 | 119.67 | 31.25 | 25.1 | 0.97 | -56.74 | 134.28 | -7.93 | 85.90 | 50.54 |
| 2016 (3) | 0.54 | 49.92 | 2.35 | 186.59 | 3.05 | 57.22 | 24.98 | 26.74 | 2.24 | 21.12 | 145.85 | -33.73 | 57.06 | -50.14 |
| 2015 (2) | 0.36 | -8.92 | 0.82 | 36.67 | 1.94 | -32.17 | 19.71 | -69.73 | 1.85 | 108.72 | 220.09 | 1.21 | 114.44 | -22.46 |
| 2014 (1) | 0.39 | 21.38 | 0.6 | 0 | 2.86 | 204.26 | 65.12 | 0 | 0.89 | 0 | 217.46 | 32.82 | 147.58 | 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) | 0.59 | 0.73 | 3.59 | 10.45 | 4.19 | 113.27 | -4.22 | 75.39 | -460.68 | 125.00 | 0.0 | 0.0 | 130.71 | -3.61 | -46.43 | 92.46 | -5.25 | -46.09 |
| 24Q2 (19) | 0.59 | -1.57 | 2.98 | 10.03 | -3.28 | 82.36 | -17.15 | -602.87 | -761.81 | 125.00 | 0.0 | 0.0 | 135.60 | -7.16 | -42.56 | 97.58 | -10.58 | -43.69 |
| 24Q1 (18) | 0.60 | 1.2 | 6.44 | 10.37 | 5.17 | 125.43 | -2.44 | 86.32 | 41.9 | 125.00 | 0.0 | 0 | 146.05 | -6.72 | -39.54 | 109.12 | -8.51 | -36.73 |
| 23Q4 (17) | 0.59 | 3.24 | 4.38 | 9.86 | 101.22 | 93.33 | -17.84 | -1624.79 | -184.08 | 125.00 | 0.0 | 0 | 156.58 | -35.83 | -35.09 | 119.27 | -30.46 | -33.58 |
| 23Q3 (16) | 0.57 | 0.14 | 7.71 | 4.9 | -10.91 | 44.12 | 1.17 | 158.79 | -86.28 | 125.00 | 0.0 | 0 | 244.02 | 3.36 | 9.95 | 171.51 | -1.03 | 2.66 |
| 23Q2 (15) | 0.57 | 1.74 | 9.2 | 5.5 | 19.57 | 511.11 | -1.99 | 52.62 | -116.71 | 125.00 | 0 | 0 | 236.09 | -2.27 | -5.9 | 173.30 | 0.48 | -9.0 |
| 23Q1 (14) | 0.56 | -0.76 | 5.31 | 4.6 | -9.8 | 411.11 | -4.20 | 33.12 | -119.48 | 0.00 | 0 | 0 | 241.57 | 0.15 | 2.01 | 172.47 | -3.95 | -8.65 |
| 22Q4 (13) | 0.57 | 6.53 | 14.08 | 5.1 | 50.0 | 142.86 | -6.28 | -173.62 | -106.22 | 0.00 | 0 | 0 | 241.22 | 8.69 | -15.12 | 179.56 | 7.48 | -25.46 |
| 22Q3 (12) | 0.53 | 1.52 | 18.99 | 3.4 | 277.78 | 23.64 | 8.53 | -28.38 | -93.61 | 0.00 | 0 | 0 | 221.94 | -11.54 | -3.61 | 167.06 | -12.28 | -9.42 |
| 22Q2 (11) | 0.53 | -1.89 | 21.94 | 0.9 | 0.0 | -47.06 | 11.91 | -44.76 | -93.39 | 0.00 | 0 | 0 | 250.90 | 5.95 | 3.83 | 190.44 | 0.87 | 0.05 |
| 22Q1 (10) | 0.54 | 7.51 | 39.69 | 0.9 | -57.14 | -25.0 | 21.56 | -78.64 | -79.02 | 0.00 | 0 | 0 | 236.82 | -16.67 | -11.7 | 188.80 | -21.62 | -10.61 |
| 21Q4 (9) | 0.50 | 11.11 | 48.45 | 2.1 | -23.64 | 75.0 | 100.93 | -24.43 | 115.85 | 0.00 | 0 | 0 | 284.18 | 23.42 | -9.59 | 240.89 | 30.61 | -5.03 |
| 21Q3 (8) | 0.45 | 4.04 | 21.67 | 2.75 | 61.76 | 41.03 | 133.55 | -25.92 | 202.08 | 0.00 | 0 | 0 | 230.26 | -4.71 | -17.6 | 184.44 | -3.1 | -20.06 |
| 21Q2 (7) | 0.43 | 12.4 | -7.08 | 1.7 | 41.67 | -31.45 | 180.27 | 75.43 | 447.27 | 0.00 | 0 | -100.0 | 241.65 | -9.9 | 5.97 | 190.34 | -9.88 | 5.53 |
| 21Q1 (6) | 0.38 | 14.25 | -14.71 | 1.2 | 0.0 | -48.94 | 102.76 | 119.76 | 1934.85 | 0.00 | 0 | -100.0 | 268.20 | -14.68 | 23.83 | 211.20 | -16.73 | 19.44 |
| 20Q4 (5) | 0.34 | -8.93 | -25.58 | 1.2 | -38.46 | -62.26 | 46.76 | 5.77 | 1280.81 | 0.00 | 0 | 0 | 314.34 | 12.49 | 44.63 | 253.64 | 9.93 | 37.62 |
| 20Q3 (4) | 0.37 | -20.54 | 0.0 | 1.95 | -21.37 | 0.0 | 44.21 | 34.21 | 0.0 | 0.00 | -100.0 | 0.0 | 279.44 | 22.54 | 0.0 | 230.73 | 27.92 | 0.0 |
| 20Q2 (3) | 0.46 | 3.16 | 0.0 | 2.48 | 5.53 | 0.0 | 32.94 | 552.28 | 0.0 | 1.65 | -85.86 | 0.0 | 228.04 | 5.29 | 0.0 | 180.37 | 2.0 | 0.0 |
| 20Q1 (2) | 0.45 | -0.31 | 0.0 | 2.35 | -26.1 | 0.0 | 5.05 | 227.53 | 0.0 | 11.67 | 0 | 0.0 | 216.58 | -0.35 | 0.0 | 176.83 | -4.06 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 3.18 | 0.0 | 0.0 | -3.96 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 217.34 | 0.0 | 0.0 | 184.31 | 0.0 | 0.0 |
