- 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) | 0.20 | -35.89 | 0 | 0 | 24.55 | -27.13 | 105.21 | -19.31 | 0.00 | 0 | 432.80 | 47.36 | 365.10 | 66.7 |
| 2022 (9) | 0.32 | -23.82 | 1.17 | -67.59 | 33.69 | 36.23 | 130.39 | 18.42 | 0.06 | -67.44 | 293.70 | 49.28 | 219.01 | 57.91 |
| 2021 (8) | 0.41 | 13.5 | 3.61 | 1404.17 | 24.73 | 2.87 | 110.11 | 130.84 | 0.17 | 146.82 | 196.75 | -18.28 | 138.69 | -26.7 |
| 2020 (7) | 0.37 | 18.69 | 0.24 | -20.0 | 24.04 | 7.08 | 47.70 | 103.32 | 0.07 | 0 | 240.76 | -20.55 | 189.21 | -26.18 |
| 2019 (6) | 0.31 | -28.7 | 0.3 | -85.0 | 22.45 | 5.75 | 23.46 | 12.14 | 0.00 | 0 | 303.03 | 40.38 | 256.33 | 75.45 |
| 2018 (5) | 0.43 | -30.49 | 2.0 | -24.53 | 21.23 | 112.94 | 20.92 | 31.41 | 0.00 | 0 | 215.87 | 43.99 | 146.10 | 59.39 |
| 2017 (4) | 0.62 | 13.41 | 2.65 | 145.37 | 9.97 | 184.05 | 15.92 | 0 | 0.00 | 0 | 149.92 | -2.01 | 91.66 | 8.45 |
| 2016 (3) | 0.55 | -1.87 | 1.08 | 5.88 | 3.51 | 34.48 | -66.00 | 0 | 0.00 | 0 | 152.99 | 17.4 | 84.52 | -9.94 |
| 2015 (2) | 0.56 | 65.76 | 1.02 | 218.75 | 2.61 | 0 | -33.62 | 0 | 0.00 | 0 | 130.32 | -41.29 | 93.85 | -35.79 |
| 2014 (1) | 0.34 | 0 | 0.32 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 221.97 | 0 | 146.16 | 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) | 0.21 | -19.2 | 4.37 | 0.35 | -28.57 | 0 | 61.59 | -16.49 | -73.45 | 0.00 | 0 | 0 | 593.02 | 42.26 | 33.45 | 519.89 | 41.95 | 44.17 |
| 24Q2 (19) | 0.26 | 10.06 | -3.63 | 0.49 | -40.96 | -12.5 | 73.75 | 6.08 | -17.97 | 0.00 | 0 | 0 | 416.85 | -11.87 | 33.94 | 366.25 | -11.26 | 45.36 |
| 24Q1 (18) | 0.24 | 16.9 | -8.08 | 0.83 | 0 | 25.76 | 69.52 | -33.54 | 5.94 | 0.00 | 0 | -100.0 | 472.99 | 9.29 | 27.57 | 412.74 | 13.05 | 45.4 |
| 23Q4 (17) | 0.20 | 0.4 | -35.89 | 0 | 0 | -100.0 | 104.61 | -54.91 | -11.99 | 0.00 | 0 | -100.0 | 432.80 | -2.6 | 47.36 | 365.10 | 1.25 | 66.7 |
| 23Q3 (16) | 0.20 | -25.39 | -41.31 | 0 | -100.0 | -100.0 | 231.98 | 158.01 | 57.34 | 0.00 | 0 | -100.0 | 444.37 | 42.78 | 64.78 | 360.61 | 43.12 | 74.56 |
| 23Q2 (15) | 0.27 | 4.97 | -34.53 | 0.56 | -15.15 | -64.1 | 89.91 | 37.02 | -46.54 | 0.00 | -100.0 | -100.0 | 311.22 | -16.06 | 28.61 | 251.96 | -11.24 | 38.18 |
| 23Q1 (14) | 0.26 | -18.47 | -31.71 | 0.66 | -43.59 | -58.23 | 65.62 | -44.79 | -17.84 | 0.27 | 7.39 | -21.94 | 370.77 | 26.24 | 27.56 | 283.86 | 29.61 | 28.66 |
| 22Q4 (13) | 0.32 | -8.09 | -23.82 | 1.17 | -36.41 | -67.59 | 118.86 | -19.38 | 36.68 | 0.25 | 48.65 | -58.52 | 293.70 | 8.91 | 49.28 | 219.01 | 6.02 | 57.91 |
| 22Q3 (12) | 0.34 | -16.77 | -17.01 | 1.84 | 17.95 | -18.22 | 147.44 | -12.33 | 10.1 | 0.17 | -22.64 | 0 | 269.68 | 11.44 | 38.7 | 206.58 | 13.29 | 58.55 |
| 22Q2 (11) | 0.41 | 9.5 | -8.57 | 1.56 | -1.27 | -32.47 | 168.17 | 110.55 | 239.12 | 0.22 | -36.79 | -79.39 | 241.99 | -16.74 | 36.29 | 182.34 | -17.35 | 57.3 |
| 22Q1 (10) | 0.38 | -9.05 | -2.94 | 1.58 | -56.23 | 203.85 | 79.87 | -8.15 | -63.76 | 0.35 | -42.93 | 4.82 | 290.66 | 47.73 | 38.68 | 220.62 | 59.07 | 50.36 |
| 21Q4 (9) | 0.41 | 0.12 | 13.5 | 3.61 | 60.44 | 1404.17 | 86.96 | -35.07 | 140.62 | 0.61 | 0 | 141.68 | 196.75 | 1.19 | -18.28 | 138.69 | 6.45 | -26.7 |
| 21Q3 (8) | 0.41 | -8.31 | 18.8 | 2.25 | -2.6 | 332.69 | 133.92 | 170.05 | 732.32 | 0.00 | -100.0 | -100.0 | 194.43 | 9.51 | -33.57 | 130.29 | 12.4 | -45.9 |
| 21Q2 (7) | 0.45 | 16.25 | 7.6 | 2.31 | 344.23 | 108.11 | 49.59 | -77.5 | -32.3 | 1.07 | 221.43 | 75.47 | 177.55 | -15.29 | -27.54 | 115.92 | -21.0 | -43.45 |
| 21Q1 (6) | 0.39 | 6.35 | 42.55 | 0.52 | 116.67 | 0 | 220.40 | 509.85 | -46.76 | 0.33 | 31.58 | 0 | 209.59 | -12.95 | -39.41 | 146.73 | -22.45 | -50.9 |
| 20Q4 (5) | 0.37 | 4.79 | 18.73 | 0.24 | -53.85 | -20.0 | 36.14 | 124.61 | -33.77 | 0.25 | -78.89 | 0 | 240.76 | -17.74 | -20.58 | 189.21 | -21.43 | -26.24 |
| 20Q3 (4) | 0.35 | -16.95 | 0.0 | 0.52 | -53.15 | 0.0 | 16.09 | -78.03 | 0.0 | 1.20 | 96.52 | 0.0 | 292.68 | 19.44 | 0.0 | 240.82 | 17.48 | 0.0 |
| 20Q2 (3) | 0.42 | 54.0 | 0.0 | 1.11 | 0 | 0.0 | 73.25 | -82.3 | 0.0 | 0.61 | 0 | 0.0 | 245.04 | -29.17 | 0.0 | 204.98 | -31.41 | 0.0 |
| 20Q1 (2) | 0.27 | -11.41 | 0.0 | 0 | -100.0 | 0.0 | 413.95 | 658.57 | 0.0 | 0.00 | 0 | 0.0 | 345.94 | 14.11 | 0.0 | 298.83 | 16.5 | 0.0 |
| 19Q4 (1) | 0.31 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 54.57 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 303.16 | 0.0 | 0.0 | 256.51 | 0.0 | 0.0 |
