- 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) | 0.38 | -12.93 | 7.22 | -50.17 | 243.81 | -27.69 | 53.65 | -47.91 | 0.01 | 0 | 219.55 | 11.4 | 165.02 | 19.95 |
| 2022 (9) | 0.43 | -13.95 | 14.49 | -45.44 | 337.16 | 45.23 | 103.00 | -15.1 | 0.00 | 0 | 197.09 | 45.52 | 137.57 | 81.87 |
| 2021 (8) | 0.51 | -2.28 | 26.56 | 17.63 | 232.15 | 63.14 | 121.32 | 86.16 | 0.01 | -63.21 | 135.44 | 5.67 | 75.64 | -10.0 |
| 2020 (7) | 0.52 | 18.04 | 22.58 | 152.57 | 142.3 | -17.27 | 65.17 | -34.54 | 0.02 | 0 | 128.17 | -29.06 | 84.04 | -36.47 |
| 2019 (6) | 0.44 | 2.55 | 8.94 | 105.05 | 172.01 | 7.45 | 99.56 | 1.59 | 0.00 | 0 | 180.67 | -3.72 | 132.29 | -5.7 |
| 2018 (5) | 0.43 | -33.43 | 4.36 | -74.53 | 160.08 | 10.79 | 98.00 | 67.01 | 0.00 | 0 | 187.65 | 49.88 | 140.28 | 54.56 |
| 2017 (4) | 0.64 | -20.36 | 17.12 | -51.76 | 144.49 | 6.82 | 58.68 | 4.41 | 0.00 | 0 | 125.20 | 27.34 | 90.76 | 15.5 |
| 2016 (3) | 0.81 | 2.65 | 35.49 | 19.29 | 135.27 | -20.44 | 56.20 | -48.62 | 0.00 | 0 | 98.32 | -0.63 | 78.58 | 8.18 |
| 2015 (2) | 0.78 | 47.02 | 29.75 | 54.95 | 170.02 | 3.05 | 109.38 | 60.85 | 0.00 | 0 | 98.94 | -37.12 | 72.64 | -39.73 |
| 2014 (1) | 0.53 | -9.71 | 19.2 | -36.97 | 164.99 | 0 | 68.00 | 0 | 0.00 | 0 | 157.34 | 13.94 | 120.53 | 15.76 |
| 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) | 0.38 | -5.17 | 5.17 | 18.98 | 19.15 | 186.27 | 80.44 | 1.34 | 54.43 | 0.03 | -16.13 | 0 | 189.40 | 0.88 | -16.68 | 142.59 | -4.14 | -13.98 |
| 24Q2 (19) | 0.40 | 20.74 | -10.86 | 15.93 | 124.68 | 105.55 | 79.38 | -24.56 | 67.61 | 0.04 | 16.78 | 0 | 187.75 | -31.85 | 6.06 | 148.75 | -31.69 | 4.9 |
| 24Q1 (18) | 0.33 | -12.73 | -6.06 | 7.09 | -1.8 | -41.45 | 105.22 | 38.79 | 128.89 | 0.03 | -29.29 | 0 | 275.51 | 25.49 | 13.01 | 217.75 | 31.95 | 14.73 |
| 23Q4 (17) | 0.38 | 5.26 | -12.93 | 7.22 | 8.9 | -50.17 | 75.81 | 45.54 | 13.25 | 0.05 | 0 | 0 | 219.55 | -3.41 | 11.4 | 165.02 | -0.45 | 19.95 |
| 23Q3 (16) | 0.36 | -19.62 | -23.06 | 6.63 | -14.45 | -64.14 | 52.09 | 9.99 | -46.57 | 0.00 | 0 | 0 | 227.31 | 28.4 | 24.81 | 165.76 | 16.9 | 38.42 |
| 23Q2 (15) | 0.45 | 27.25 | -15.93 | 7.75 | -36.0 | -63.27 | 47.36 | 3.02 | -65.9 | 0.00 | 0 | 0 | 177.03 | -27.38 | 13.57 | 141.80 | -25.29 | 30.38 |
| 23Q1 (14) | 0.35 | -19.12 | -26.24 | 12.11 | -16.43 | -59.91 | 45.97 | -31.33 | -70.69 | 0.00 | 0 | -100.0 | 243.79 | 23.69 | 66.57 | 189.79 | 37.96 | 102.77 |
| 22Q4 (13) | 0.43 | -7.0 | -13.95 | 14.49 | -21.63 | -45.44 | 66.94 | -31.34 | -48.94 | 0.00 | 0 | -100.0 | 197.09 | 8.21 | 45.52 | 137.57 | 14.88 | 81.87 |
| 22Q3 (12) | 0.47 | -12.18 | -1.39 | 18.49 | -12.37 | -14.32 | 97.49 | -29.8 | -3.75 | 0.00 | 0 | -100.0 | 182.13 | 16.84 | 31.83 | 119.75 | 10.1 | 54.76 |
| 22Q2 (11) | 0.53 | 11.64 | 2.66 | 21.1 | -30.16 | 1.78 | 138.88 | -11.45 | 15.18 | 0.00 | -100.0 | -100.0 | 155.88 | 6.5 | 18.69 | 108.76 | 16.2 | 27.1 |
| 22Q1 (10) | 0.48 | -5.64 | 0.63 | 30.21 | 13.74 | 29.38 | 156.84 | 19.64 | 20.63 | 0.02 | -43.61 | -39.07 | 146.36 | 8.06 | 2.26 | 93.60 | 23.74 | -1.94 |
| 21Q4 (9) | 0.51 | 6.58 | -2.28 | 26.56 | 23.08 | 17.63 | 131.09 | 29.42 | 101.52 | 0.03 | -29.3 | -36.51 | 135.44 | -1.96 | 5.67 | 75.64 | -2.25 | -10.0 |
| 21Q3 (8) | 0.47 | -8.56 | 4.64 | 21.58 | 4.1 | 41.6 | 101.29 | -16.0 | 227.38 | 0.05 | 18.82 | -76.38 | 138.15 | 5.19 | -15.9 | 77.38 | -9.57 | -35.07 |
| 21Q2 (7) | 0.52 | 9.44 | 17.68 | 20.73 | -11.22 | 159.45 | 120.58 | -7.26 | 496.05 | 0.04 | 28.62 | -88.87 | 131.33 | -8.24 | -25.14 | 85.57 | -10.35 | -37.66 |
| 21Q1 (6) | 0.47 | -8.38 | 33.89 | 23.35 | 3.41 | 213.42 | 130.02 | 101.51 | 114.52 | 0.03 | -41.24 | 0 | 143.13 | 11.67 | -36.47 | 95.45 | 13.58 | -42.59 |
| 20Q4 (5) | 0.52 | 14.13 | 18.04 | 22.58 | 48.16 | 152.57 | -8626.37 | -27980.96 | -6406.29 | 0.05 | -73.7 | 0 | 128.17 | -21.97 | -29.06 | 84.04 | -29.48 | -36.47 |
| 20Q3 (4) | 0.45 | 2.84 | 0.0 | 15.24 | 90.74 | 0.0 | 30.94 | 52.94 | 0.0 | 0.20 | -44.0 | 0.0 | 164.26 | -6.37 | 0.0 | 119.17 | -13.18 | 0.0 |
| 20Q2 (3) | 0.44 | 24.51 | 0.0 | 7.99 | 7.25 | 0.0 | 20.23 | -66.62 | 0.0 | 0.36 | 0 | 0.0 | 175.44 | -22.13 | 0.0 | 137.26 | -17.45 | 0.0 |
| 20Q1 (2) | 0.35 | -19.22 | 0.0 | 7.45 | -16.67 | 0.0 | 60.61 | -55.69 | 0.0 | 0.00 | 0 | 0.0 | 225.30 | 24.7 | 0.0 | 166.27 | 25.69 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 8.94 | 0.0 | 0.0 | 136.79 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 180.67 | 0.0 | 0.0 | 132.29 | 0.0 | 0.0 |
