- 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) | 0.55 | 2.06 | 0.9 | 30.43 | 46.53 | -8.69 | 236.87 | -42.69 | 0.00 | 0 | 162.13 | -0.93 | 106.52 | 8.65 |
| 2022 (9) | 0.53 | -0.3 | 0.69 | 0.0 | 50.96 | 23.21 | 413.30 | 83.17 | 0.00 | 0 | 163.65 | -2.43 | 98.04 | -14.18 |
| 2021 (8) | 0.54 | 8.52 | 0.69 | -69.87 | 41.36 | 32.69 | 225.64 | 181.94 | 0.00 | 0 | 167.72 | -7.74 | 114.24 | 0.24 |
| 2020 (7) | 0.49 | -18.42 | 2.29 | -39.1 | 31.17 | -26.15 | 80.03 | 54.68 | 0.00 | 0 | 181.79 | 33.97 | 113.97 | 19.48 |
| 2019 (6) | 0.61 | -12.48 | 3.76 | -30.88 | 42.21 | 9.69 | 51.74 | 65.89 | 0.00 | 0 | 135.69 | 27.96 | 95.39 | 55.26 |
| 2018 (5) | 0.69 | 34.19 | 5.44 | 0.93 | 38.48 | 10.77 | 31.19 | -38.12 | 0.00 | 0 | 106.04 | -27.27 | 61.44 | -28.81 |
| 2017 (4) | 0.52 | -27.04 | 5.39 | 85.86 | 34.74 | 86.17 | 50.40 | 99.13 | 0.00 | 0 | 145.79 | 22.61 | 86.31 | 13.67 |
| 2016 (3) | 0.71 | 0 | 2.9 | 0 | 18.66 | 0 | 25.31 | 0 | 0.00 | 0 | 118.91 | 0 | 75.93 | 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) | 0.53 | -2.42 | -0.8 | 0.77 | 16.67 | -14.44 | 322.97 | -22.57 | -20.83 | 0.00 | 0 | 0 | 169.29 | 3.88 | 3.91 | 99.34 | 0.91 | 3.84 |
| 24Q2 (19) | 0.55 | -3.45 | -1.94 | 0.66 | 0.0 | -4.35 | 417.10 | 103.88 | 229.15 | 0.00 | 0 | 0 | 162.96 | 4.49 | 5.46 | 98.44 | 8.77 | 2.06 |
| 24Q1 (18) | 0.56 | 3.5 | 5.47 | 0.66 | -26.67 | -4.35 | 204.58 | -8.1 | 13.11 | 0.00 | 0 | 0 | 155.96 | -3.81 | -3.97 | 90.50 | -15.04 | -6.9 |
| 23Q4 (17) | 0.55 | 1.73 | 2.06 | 0.9 | 0.0 | 30.43 | 222.61 | -45.43 | -55.71 | 0.00 | 0 | 0 | 162.13 | -0.48 | -0.93 | 106.52 | 11.34 | 8.65 |
| 23Q3 (16) | 0.54 | -3.54 | -4.25 | 0.9 | 30.43 | 30.43 | 407.94 | 221.92 | -23.12 | 0.00 | 0 | 0 | 162.92 | 5.44 | 3.51 | 95.67 | -0.81 | 5.65 |
| 23Q2 (15) | 0.56 | 3.85 | -2.93 | 0.69 | 0.0 | 0.0 | 126.72 | -29.94 | -42.18 | 0.00 | 0 | 0 | 154.52 | -4.86 | -0.18 | 96.45 | -0.78 | 17.34 |
| 23Q1 (14) | 0.54 | 0.15 | -0.5 | 0.69 | 0.0 | 0.0 | 180.87 | -64.01 | -52.39 | 0.00 | 0 | 0 | 162.41 | -0.76 | -3.03 | 97.21 | -0.85 | -4.67 |
| 22Q4 (13) | 0.53 | -4.55 | -0.3 | 0.69 | 0.0 | 0.0 | 502.58 | -5.29 | -27.6 | 0.00 | 0 | 0 | 163.65 | 3.98 | -2.43 | 98.04 | 8.27 | -14.18 |
| 22Q3 (12) | 0.56 | -2.22 | 4.73 | 0.69 | 0.0 | 0.0 | 530.65 | 142.12 | 523.85 | 0.00 | 0 | 0 | 157.39 | 1.67 | -4.77 | 90.55 | 10.16 | -14.01 |
| 22Q2 (11) | 0.57 | 6.45 | 5.31 | 0.69 | 0.0 | -39.47 | 219.17 | -42.31 | -24.09 | 0.00 | 0 | 0 | 154.80 | -7.57 | -6.3 | 82.20 | -19.39 | -16.02 |
| 22Q1 (10) | 0.54 | 0.35 | 15.56 | 0.69 | 0.0 | -32.35 | 379.93 | -45.27 | 317.74 | 0.00 | 0 | 0 | 167.48 | -0.14 | -14.6 | 101.97 | -10.74 | -4.63 |
| 21Q4 (9) | 0.54 | 0.26 | 8.52 | 0.69 | 0.0 | -69.87 | 694.15 | 716.07 | 253.58 | 0.00 | 0 | 0 | 167.72 | 1.48 | -7.74 | 114.24 | 8.49 | 0.24 |
| 21Q3 (8) | 0.54 | -1.67 | 7.26 | 0.69 | -39.47 | -67.76 | 85.06 | -70.54 | -24.39 | 0.00 | 0 | 0 | 165.27 | 0.04 | -7.02 | 105.30 | 7.58 | -1.09 |
| 21Q2 (7) | 0.54 | 16.81 | -10.64 | 1.14 | 11.76 | -67.61 | 288.73 | 217.46 | 275.41 | 0.00 | 0 | 0 | 165.21 | -15.76 | 18.26 | 97.88 | -8.45 | 20.84 |
| 21Q1 (6) | 0.47 | -5.77 | -18.85 | 1.02 | -55.46 | -72.43 | 90.95 | -53.67 | 305.85 | 0.00 | 0 | 0 | 196.11 | 7.88 | 32.32 | 106.92 | -6.19 | 9.21 |
| 20Q4 (5) | 0.49 | -0.9 | -18.42 | 2.29 | 7.01 | -39.1 | 196.32 | 74.51 | 761.81 | 0.00 | 0 | 0 | 181.79 | 2.27 | 33.97 | 113.97 | 7.05 | 19.48 |
| 20Q3 (4) | 0.50 | -18.08 | 0.0 | 2.14 | -39.2 | 0.0 | 112.50 | 46.27 | 0.0 | 0.00 | 0 | 0.0 | 177.75 | 27.24 | 0.0 | 106.46 | 31.43 | 0.0 |
| 20Q2 (3) | 0.61 | 6.08 | 0.0 | 3.52 | -4.86 | 0.0 | 76.91 | 243.2 | 0.0 | 0.00 | 0 | 0.0 | 139.70 | -5.74 | 0.0 | 81.00 | -17.26 | 0.0 |
| 20Q1 (2) | 0.57 | -5.26 | 0.0 | 3.7 | -1.6 | 0.0 | 22.41 | -1.62 | 0.0 | 0.00 | 0 | 0.0 | 148.21 | 9.23 | 0.0 | 97.90 | 2.63 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 3.76 | 0.0 | 0.0 | 22.78 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 135.69 | 0.0 | 0.0 | 95.39 | 0.0 | 0.0 |
