- 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) | 0.34 | -23.33 | 4.58 | -11.58 | 9.15 | -38.26 | -3.15 | 0 | 0.11 | 0.0 | 232.41 | 21.51 | 141.24 | 3.13 |
| 2022 (9) | 0.45 | -2.5 | 5.18 | 206.51 | 14.82 | 63.58 | 12.82 | 0 | 0.11 | 0 | 191.27 | -46.78 | 136.96 | -42.66 |
| 2021 (8) | 0.46 | 10.19 | 1.69 | -41.72 | 9.06 | 266.8 | -9.51 | 0 | 0.00 | 0 | 359.39 | 89.06 | 238.86 | 83.3 |
| 2020 (7) | 0.42 | 31.72 | 2.9 | 25.54 | 2.47 | 50.61 | -19.93 | 0 | 0.00 | 0 | 190.09 | -25.31 | 130.31 | -44.69 |
| 2019 (6) | 0.32 | -24.32 | 2.31 | 11.59 | 1.64 | -59.71 | -26.64 | 0 | 0.00 | 0 | 254.49 | 47.99 | 235.58 | 69.24 |
| 2018 (5) | 0.42 | 2.05 | 2.07 | 23.95 | 4.07 | -52.89 | -28.37 | 0 | 0.00 | 0 | 171.96 | -6.48 | 139.20 | -1.47 |
| 2017 (4) | 0.41 | -33.54 | 1.67 | 2.45 | 8.64 | -48.51 | -34.03 | 0 | 0.00 | 0 | 183.87 | 31.56 | 141.28 | 40.86 |
| 2016 (3) | 0.62 | 9.37 | 1.63 | -27.56 | 16.78 | -24.41 | -17.69 | 0 | 0.00 | 0 | 139.76 | -9.86 | 100.30 | -15.22 |
| 2015 (2) | 0.56 | -8.36 | 2.25 | -14.12 | 22.2 | -31.63 | -14.24 | 0 | 0.00 | 0 | 155.04 | -4.68 | 118.31 | -5.87 |
| 2014 (1) | 0.62 | 18.56 | 2.62 | 21.86 | 32.47 | 162.07 | -1.84 | 0 | 0.00 | 0 | 162.65 | -20.79 | 125.69 | -17.66 |
| 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) | 0.35 | 10.94 | 2.13 | 4.87 | 31.27 | 22.67 | -14.92 | -238.32 | -208.83 | 0.00 | 0 | 0 | 203.09 | -11.56 | -14.3 | 134.15 | 19.4 | -24.77 |
| 24Q2 (19) | 0.32 | -8.26 | -7.67 | 3.71 | 0.0 | -6.08 | -4.41 | -170.22 | -126.15 | 0.00 | 0 | -100.0 | 229.64 | -0.97 | -5.21 | 112.35 | -20.5 | -38.37 |
| 24Q1 (18) | 0.34 | 0.09 | -22.1 | 3.71 | -19.0 | -37.23 | 6.28 | 126.75 | 102.58 | 0.00 | 0 | -100.0 | 231.90 | -0.22 | 19.67 | 141.32 | 0.06 | -5.23 |
| 23Q4 (17) | 0.34 | 0.26 | -23.33 | 4.58 | 15.37 | -11.58 | -23.48 | -271.26 | -3302.9 | 0.00 | 0 | -100.0 | 232.41 | -1.92 | 21.51 | 141.24 | -20.79 | 3.13 |
| 23Q3 (16) | 0.34 | 0.29 | -29.51 | 3.97 | 0.51 | -26.62 | 13.71 | 803.08 | -29.4 | 0.00 | -100.0 | 0 | 236.97 | -2.18 | 33.65 | 178.32 | -2.18 | 50.3 |
| 23Q2 (15) | 0.34 | -22.6 | -43.23 | 3.95 | -33.16 | -50.13 | -1.95 | -162.9 | -122.36 | 5.14 | 0.0 | 0 | 242.26 | 25.02 | 62.57 | 182.29 | 22.24 | 68.76 |
| 23Q1 (14) | 0.44 | -1.5 | -8.92 | 5.91 | 14.09 | -6.34 | 3.10 | 549.28 | -87.68 | 5.14 | 71.43 | 0 | 193.78 | 1.31 | 6.99 | 149.12 | 8.88 | 28.92 |
| 22Q4 (13) | 0.45 | -7.82 | -2.5 | 5.18 | -4.25 | 206.51 | -0.69 | -103.55 | 89.27 | 3.00 | 0 | 0 | 191.27 | 7.88 | -46.78 | 136.96 | 15.44 | -42.66 |
| 22Q3 (12) | 0.49 | -19.23 | 14.06 | 5.41 | -31.69 | 268.03 | 19.42 | 122.71 | 309.27 | 0.00 | 0 | 0 | 177.30 | 18.98 | -60.37 | 118.64 | 9.83 | -60.79 |
| 22Q2 (11) | 0.60 | 24.19 | 38.71 | 7.92 | 25.52 | 442.47 | 8.72 | -65.34 | 168.66 | 0.00 | 0 | 0 | 149.02 | -17.72 | -64.05 | 108.02 | -6.61 | -62.52 |
| 22Q1 (10) | 0.48 | 5.44 | -9.73 | 6.31 | 273.37 | 332.19 | 25.16 | 491.29 | 354.4 | 0.00 | 0 | 0 | 181.12 | -49.6 | -46.08 | 115.67 | -51.57 | -46.79 |
| 21Q4 (9) | 0.46 | 7.84 | 10.19 | 1.69 | 14.97 | -41.72 | -6.43 | 30.71 | 79.77 | 0.00 | 0 | 0 | 359.39 | -19.66 | 89.06 | 238.86 | -21.05 | 83.3 |
| 21Q3 (8) | 0.43 | -1.78 | 15.38 | 1.47 | 0.68 | -46.55 | -9.28 | 26.93 | 67.29 | 0.00 | 0 | 0 | 447.35 | 7.91 | 109.13 | 302.56 | 4.99 | 58.47 |
| 21Q2 (7) | 0.43 | -19.18 | 25.35 | 1.46 | 0.0 | -40.65 | -12.70 | -28.41 | -19.7 | 0.00 | 0 | 0 | 414.55 | 23.41 | 81.58 | 288.17 | 32.57 | 38.52 |
| 21Q1 (6) | 0.54 | 28.71 | 49.89 | 1.46 | -49.66 | -44.49 | -9.89 | 68.88 | -13.16 | 0.00 | 0 | 0 | 335.90 | 76.71 | 39.85 | 217.37 | 66.81 | -1.54 |
| 20Q4 (5) | 0.42 | 12.92 | 31.72 | 2.9 | 5.45 | 25.54 | -31.78 | -12.02 | -2.81 | 0.00 | 0 | 0 | 190.09 | -11.14 | -25.31 | 130.31 | -31.75 | -44.69 |
| 20Q3 (4) | 0.37 | 6.71 | 0.0 | 2.75 | 11.79 | 0.0 | -28.37 | -167.39 | 0.0 | 0.00 | 0 | 0.0 | 213.91 | -6.3 | 0.0 | 190.93 | -8.22 | 0.0 |
| 20Q2 (3) | 0.35 | -3.35 | 0.0 | 2.46 | -6.46 | 0.0 | -10.61 | -21.4 | 0.0 | 0.00 | 0 | 0.0 | 228.30 | -4.95 | 0.0 | 208.04 | -5.77 | 0.0 |
| 20Q1 (2) | 0.36 | 13.11 | 0.0 | 2.63 | 13.85 | 0.0 | -8.74 | 71.72 | 0.0 | 0.00 | 0 | 0.0 | 240.18 | -5.62 | 0.0 | 220.78 | -6.28 | 0.0 |
| 19Q4 (1) | 0.32 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | -30.91 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 254.49 | 0.0 | 0.0 | 235.58 | 0.0 | 0.0 |
