- 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) | 0.74 | 22.4 | 42.74 | 40.27 | 224.42 | -4.17 | -1.26 | 0 | 0.00 | 0 | 129.96 | -17.69 | 86.10 | -18.83 |
| 2022 (9) | 0.60 | -13.91 | 30.47 | -29.27 | 234.18 | -19.81 | 1.03 | -74.94 | 0.00 | 0 | 157.90 | 14.09 | 106.08 | 20.14 |
| 2021 (8) | 0.70 | 12.94 | 43.08 | 27.42 | 292.04 | 8.76 | 4.11 | 51.66 | 0.00 | 0 | 138.40 | -10.72 | 88.30 | -17.35 |
| 2020 (7) | 0.62 | 1.44 | 33.81 | 4.48 | 268.53 | 17.93 | 2.71 | 44.15 | 0.00 | 0 | 155.02 | -0.65 | 106.83 | -4.92 |
| 2019 (6) | 0.61 | 1.59 | 32.36 | 12.05 | 227.71 | -13.29 | 1.88 | 0 | 0.00 | 0 | 156.03 | -1.16 | 112.36 | 32.13 |
| 2018 (5) | 0.60 | -4.09 | 28.88 | -16.27 | 262.62 | -14.33 | -0.03 | 0 | 0.00 | 0 | 157.86 | 4.5 | 85.04 | -5.16 |
| 2017 (4) | 0.63 | -10.48 | 34.49 | -34.42 | 306.55 | 1.48 | 2.08 | 98.1 | 0.00 | 0 | 151.06 | 10.37 | 89.67 | 17.57 |
| 2016 (3) | 0.70 | 7.53 | 52.59 | 91.51 | 302.07 | -26.35 | 1.05 | -87.39 | 0.00 | 0 | 136.87 | -6.22 | 76.27 | -13.03 |
| 2015 (2) | 0.65 | 29.31 | 27.46 | 85.67 | 410.15 | 188.43 | 8.33 | 345.45 | 0.00 | 0 | 145.95 | -19.36 | 87.70 | 27.36 |
| 2014 (1) | 0.50 | 21.26 | 14.79 | 18.89 | 142.2 | 29.24 | 1.87 | 0 | 0.00 | 0 | 180.99 | -16.26 | 68.86 | -48.33 |
| 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) | 0.65 | -7.7 | -2.14 | 32.4 | -4.93 | 8.25 | 4.53 | 74.23 | 581.91 | 0.00 | 0 | 0 | 148.45 | 8.11 | 3.31 | 114.16 | 24.21 | -1.11 |
| 24Q2 (19) | 0.70 | -6.79 | 0.72 | 34.08 | -17.34 | 8.33 | 2.60 | 104.72 | 163.26 | 0.00 | 0 | 0 | 137.31 | 6.91 | -0.43 | 91.91 | 0.12 | -6.26 |
| 24Q1 (18) | 0.75 | 1.56 | 14.53 | 41.23 | -3.53 | 41.34 | 1.27 | 25.74 | 162.87 | 0.00 | 0 | 0 | 128.44 | -1.17 | -11.89 | 91.80 | 6.62 | -16.52 |
| 23Q4 (17) | 0.74 | 12.0 | 22.4 | 42.74 | 42.8 | 40.27 | 1.01 | 207.45 | 144.49 | 0.00 | 0 | 0 | 129.96 | -9.56 | -17.69 | 86.10 | -25.42 | -18.83 |
| 23Q3 (16) | 0.66 | -5.0 | -0.62 | 29.93 | -4.86 | -26.1 | -0.94 | 77.13 | -177.05 | 0.00 | 0 | 0 | 143.69 | 4.2 | -1.69 | 115.44 | 17.74 | 25.67 |
| 23Q2 (15) | 0.69 | 5.99 | -3.22 | 31.46 | 7.85 | -39.05 | -4.11 | -103.47 | -327.07 | 0.00 | 0 | 0 | 137.90 | -5.41 | 1.94 | 98.05 | -10.84 | 19.54 |
| 23Q1 (14) | 0.65 | 8.54 | -8.88 | 29.17 | -4.27 | -46.43 | -2.02 | 11.01 | -130.61 | 0.00 | 0 | 0 | 145.78 | -7.68 | 8.11 | 109.97 | 3.67 | 16.47 |
| 22Q4 (13) | 0.60 | -9.06 | -13.91 | 30.47 | -24.77 | -29.27 | -2.27 | -286.07 | -164.12 | 0.00 | 0 | 0 | 157.90 | 8.03 | 14.09 | 106.08 | 15.48 | 20.14 |
| 22Q3 (12) | 0.66 | -7.49 | -2.97 | 40.5 | -21.54 | -4.1 | 1.22 | -32.6 | -66.94 | 0.00 | 0 | 0 | 146.16 | 8.04 | 3.29 | 91.86 | 12.0 | 1.31 |
| 22Q2 (11) | 0.72 | -0.21 | 4.99 | 51.62 | -5.2 | 23.82 | 1.81 | -72.58 | -60.22 | 0.00 | 0 | 0 | 135.28 | 0.33 | -4.33 | 82.02 | -13.13 | -5.08 |
| 22Q1 (10) | 0.72 | 2.54 | 9.11 | 54.45 | 26.39 | 35.04 | 6.60 | 86.44 | 39.83 | 0.00 | 0 | 0 | 134.84 | -2.57 | -7.82 | 94.42 | 6.93 | -7.08 |
| 21Q4 (9) | 0.70 | 2.5 | 12.94 | 43.08 | 2.01 | 27.42 | 3.54 | -4.07 | 620.59 | 0.00 | 0 | 0 | 138.40 | -2.2 | -10.72 | 88.30 | -2.61 | -17.35 |
| 21Q3 (8) | 0.68 | 0.1 | 7.32 | 42.23 | 1.3 | 20.31 | 3.69 | -18.9 | -13.18 | 0.00 | 0 | 0 | 141.51 | 0.08 | -6.06 | 90.67 | 4.93 | -15.98 |
| 21Q2 (7) | 0.68 | 3.71 | 7.07 | 41.69 | 3.4 | 25.35 | 4.55 | -3.6 | 94.44 | 0.00 | 0 | 0 | 141.40 | -3.34 | -6.02 | 86.41 | -14.96 | -1.8 |
| 21Q1 (6) | 0.66 | 6.14 | -2.95 | 40.32 | 19.25 | 0.72 | 4.72 | 794.12 | 21.34 | 0.00 | 0 | 0 | 146.28 | -5.64 | 3.19 | 101.61 | -4.89 | 12.95 |
| 20Q4 (5) | 0.62 | -2.61 | 1.44 | 33.81 | -3.68 | 4.48 | -0.68 | -116.0 | -119.15 | 0.00 | 0 | 0 | 155.02 | 2.91 | -0.65 | 106.83 | -1.0 | 4.47 |
| 20Q3 (4) | 0.64 | -0.13 | 0.0 | 35.1 | 5.53 | 0.0 | 4.25 | 81.62 | 0.0 | 0.00 | 0 | 0.0 | 150.64 | 0.13 | 0.0 | 107.91 | 22.64 | 0.0 |
| 20Q2 (3) | 0.64 | -6.0 | 0.0 | 33.26 | -16.91 | 0.0 | 2.34 | -39.85 | 0.0 | 0.00 | 0 | 0.0 | 150.45 | 6.13 | 0.0 | 87.99 | -2.19 | 0.0 |
| 20Q1 (2) | 0.68 | 10.94 | 0.0 | 40.03 | 23.7 | 0.0 | 3.89 | 9.58 | 0.0 | 0.00 | 0 | 0.0 | 141.76 | -9.15 | 0.0 | 89.96 | -12.03 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 32.36 | 0.0 | 0.0 | 3.55 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 156.03 | 0.0 | 0.0 | 102.26 | 0.0 | 0.0 |
