- 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) | 0.65 | -3.2 | 8.65 | -28.63 | 227.89 | -2.12 | 9.14 | -27.92 | 0.00 | 0 | 136.24 | 2.86 | 75.24 | -2.77 |
| 2022 (9) | 0.67 | -3.03 | 12.12 | 8.8 | 232.82 | 9.31 | 12.68 | -51.99 | 0.00 | 0 | 132.45 | 2.74 | 77.38 | 4.17 |
| 2021 (8) | 0.69 | 1.15 | 11.14 | 68.79 | 213.0 | 23.26 | 26.41 | 12.34 | 0.00 | 0 | 128.92 | -3.57 | 74.28 | -0.64 |
| 2020 (7) | 0.68 | -2.27 | 6.6 | -30.53 | 172.81 | 27.98 | 23.51 | 0.77 | 0.00 | 0 | 133.69 | 2.8 | 74.76 | 1.14 |
| 2019 (6) | 0.70 | 6.02 | 9.5 | 91.53 | 135.03 | 8.78 | 23.33 | -25.89 | 0.00 | 0 | 130.05 | -13.53 | 73.92 | -19.43 |
| 2018 (5) | 0.66 | 4.82 | 4.96 | 215.92 | 124.13 | 18.69 | 31.48 | -32.75 | 0.00 | 0 | 150.40 | -6.29 | 91.75 | -17.88 |
| 2017 (4) | 0.63 | 5.93 | 1.57 | 52.43 | 104.58 | 12.44 | 46.81 | 4.42 | 0.00 | 0 | 160.50 | -6.16 | 111.72 | 5.57 |
| 2016 (3) | 0.59 | 0 | 1.03 | 0 | 93.01 | 0 | 44.83 | 0 | 0.00 | 0 | 171.03 | 0 | 105.83 | 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) | 0.75 | 1.08 | 12.19 | 27.18 | 22.76 | 231.87 | 5.34 | -16.56 | -45.84 | 4.27 | -11.43 | 0 | 113.72 | -0.14 | -14.37 | 62.88 | -5.33 | -18.01 |
| 24Q2 (19) | 0.74 | 6.8 | 10.36 | 22.14 | 31.32 | 215.38 | 6.40 | -14.78 | -31.48 | 4.82 | 4.82 | 0 | 113.88 | -6.22 | -13.48 | 66.42 | 6.17 | -15.45 |
| 24Q1 (18) | 0.69 | 7.19 | 7.41 | 16.86 | 94.91 | 59.21 | 7.51 | -26.59 | 4.02 | 4.60 | 0 | 0 | 121.43 | -10.87 | -11.35 | 62.56 | -16.85 | -11.61 |
| 23Q4 (17) | 0.65 | -3.04 | -3.2 | 8.65 | 5.62 | -28.63 | 10.23 | 3.75 | 18.13 | 0.00 | 0 | 0 | 136.24 | 2.58 | 2.86 | 75.24 | -1.89 | -2.77 |
| 23Q3 (16) | 0.67 | -0.57 | -6.28 | 8.19 | 16.67 | -54.68 | 9.86 | 5.57 | -1.3 | 0.00 | 0 | 0 | 132.81 | 0.9 | 5.47 | 76.69 | -2.38 | 21.9 |
| 23Q2 (15) | 0.67 | 3.94 | -7.66 | 7.02 | -33.71 | -45.58 | 9.34 | 29.36 | -52.42 | 0.00 | 0 | 0 | 131.63 | -3.9 | 6.25 | 78.56 | 10.99 | 26.46 |
| 23Q1 (14) | 0.65 | -3.4 | -6.08 | 10.59 | -12.62 | -18.66 | 7.22 | -16.63 | -66.01 | 0.00 | 0 | 0 | 136.97 | 3.41 | 5.16 | 70.78 | -8.53 | 5.88 |
| 22Q4 (13) | 0.67 | -6.13 | -3.03 | 12.12 | -32.93 | 8.8 | 8.66 | -13.31 | -63.48 | 0.00 | 0 | 0 | 132.45 | 5.19 | 2.74 | 77.38 | 23.0 | 4.17 |
| 22Q3 (12) | 0.71 | -2.02 | 0.07 | 18.07 | 40.08 | 44.1 | 9.99 | -49.11 | -41.72 | 0.00 | 0 | 0 | 125.92 | 1.64 | 0.41 | 62.91 | 1.27 | -11.92 |
| 22Q2 (11) | 0.73 | 5.71 | 5.44 | 12.9 | -0.92 | 10.07 | 19.63 | -7.58 | -67.58 | 0.00 | 0 | 0 | 123.89 | -4.88 | -4.3 | 62.12 | -7.08 | -22.93 |
| 22Q1 (10) | 0.69 | -0.26 | 19.81 | 13.02 | 16.88 | 864.44 | 21.24 | -10.42 | -46.62 | 0.00 | 0 | 0 | 130.25 | 1.03 | -17.24 | 66.85 | -10.0 | -28.39 |
| 21Q4 (9) | 0.69 | -3.12 | 1.15 | 11.14 | -11.16 | 68.79 | 23.71 | 38.33 | -0.25 | 0.00 | 0 | 0 | 128.92 | 2.81 | -3.57 | 74.28 | 4.0 | -0.64 |
| 21Q3 (8) | 0.71 | 3.24 | 6.42 | 12.54 | 7.0 | 87.16 | 17.14 | -71.69 | -40.79 | 0.00 | 0 | 0 | 125.40 | -3.14 | -7.62 | 71.42 | -11.39 | -17.39 |
| 21Q2 (7) | 0.69 | 20.1 | 0.73 | 11.72 | 768.15 | 67.43 | 60.55 | 52.17 | 192.23 | 0.00 | 0 | 0 | 129.46 | -17.75 | -2.87 | 80.60 | -13.66 | -0.05 |
| 21Q1 (6) | 0.57 | -15.8 | 0 | 1.35 | -79.55 | 0 | 39.79 | 67.4 | 0 | 0.00 | 0 | 0 | 157.39 | 17.73 | 0 | 93.35 | 24.87 | 0 |
| 20Q4 (5) | 0.68 | 1.93 | 0 | 6.6 | -1.49 | 0 | 23.77 | -17.89 | 0 | 0.00 | 0 | 0 | 133.69 | -1.52 | 0 | 74.76 | -13.52 | 0 |
| 20Q3 (4) | 0.67 | -2.28 | 0.0 | 6.7 | -4.29 | 0.0 | 28.95 | 39.72 | 0.0 | 0.00 | 0 | 0.0 | 135.75 | 1.85 | 0.0 | 86.45 | 7.2 | 0.0 |
| 20Q2 (3) | 0.68 | 0 | 0.0 | 7.0 | 0 | 0.0 | 20.72 | 0 | 0.0 | 0.00 | 0 | 0.0 | 133.29 | 0 | 0.0 | 80.64 | 0 | 0.0 |
