- 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) | 0.28 | -14.4 | 1.0 | 0.0 | 4.32 | 32.52 | 3.59 | 0 | 0.00 | 0 | 268.03 | 20.59 | 159.33 | 30.89 |
| 2022 (9) | 0.33 | 80.33 | 1.0 | 300.0 | 3.26 | 25.38 | -31.12 | 0 | 0.00 | 0 | 222.27 | -47.29 | 121.73 | -51.72 |
| 2021 (8) | 0.18 | -24.45 | 0.25 | -68.75 | 2.6 | -36.89 | 3.70 | 0 | 0.00 | 0 | 421.66 | 86.82 | 252.14 | 91.26 |
| 2020 (7) | 0.24 | -28.72 | 0.8 | -52.38 | 4.12 | -61.92 | -18.11 | 0 | 0.00 | 0 | 225.70 | 23.56 | 131.83 | 11.84 |
| 2019 (6) | 0.34 | -0.64 | 1.68 | 55.56 | 10.82 | 0.19 | 3.23 | -0.92 | 0.00 | 0 | 182.67 | 10.2 | 117.87 | 58.62 |
| 2018 (5) | 0.34 | -14.74 | 1.08 | -63.88 | 10.8 | -20.24 | 3.26 | -34.67 | 0.00 | 0 | 165.76 | 2.92 | 74.31 | -13.43 |
| 2017 (4) | 0.40 | 1.18 | 2.99 | -20.27 | 13.54 | 10.44 | 4.99 | 169.73 | 0.50 | -34.48 | 161.06 | 1.98 | 85.84 | 1.24 |
| 2016 (3) | 0.40 | -12.88 | 3.75 | -3.1 | 12.26 | -7.4 | 1.85 | 0 | 0.76 | -51.44 | 157.94 | 14.57 | 84.79 | 30.15 |
| 2015 (2) | 0.46 | 6.82 | 3.87 | 8.71 | 13.24 | 13.07 | -0.30 | 0 | 1.57 | 0 | 137.85 | -9.65 | 65.15 | -19.54 |
| 2014 (1) | 0.43 | 5.63 | 3.56 | -1.66 | 11.71 | -30.63 | -32.40 | 0 | 0.00 | 0 | 152.57 | -11.72 | 80.97 | -19.32 |
| 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) | 0.34 | -0.41 | 3.67 | 0.85 | 6.25 | -22.73 | 17.04 | 738.2 | -42.26 | 0.00 | 0 | 0 | 235.69 | 2.73 | 1.22 | 118.03 | 3.21 | -9.78 |
| 24Q2 (19) | 0.34 | 11.09 | -2.17 | 0.8 | 0.0 | -20.0 | -2.67 | 83.05 | 50.19 | 0.00 | 0 | 0 | 229.42 | -8.96 | 7.86 | 114.36 | -19.63 | 17.64 |
| 24Q1 (18) | 0.30 | 6.67 | -5.3 | 0.8 | -20.0 | -20.0 | -15.75 | -177.36 | 49.42 | 0.00 | 0 | 0 | 251.99 | -5.98 | 10.07 | 142.29 | -10.69 | 43.54 |
| 23Q4 (17) | 0.28 | -12.15 | -14.4 | 1.0 | -9.09 | 0.0 | 20.36 | -31.01 | 168.97 | 0.00 | 0 | 0 | 268.03 | 15.1 | 20.59 | 159.33 | 21.79 | 30.89 |
| 23Q3 (16) | 0.32 | -6.03 | 0.62 | 1.1 | 10.0 | 10.0 | 29.51 | 650.56 | 75.45 | 0.00 | 0 | 0 | 232.86 | 9.47 | -1.57 | 130.82 | 34.57 | -1.37 |
| 23Q2 (15) | 0.34 | 7.54 | 22.69 | 1.0 | 0.0 | 53.85 | -5.36 | 82.79 | 84.12 | 0.00 | 0 | 0 | 212.71 | -7.09 | -20.43 | 97.21 | -1.94 | -36.18 |
| 23Q1 (14) | 0.32 | -3.58 | 55.05 | 1.0 | 0.0 | 66.67 | -31.14 | -5.49 | 83.83 | 0.00 | 0 | 0 | 228.94 | 3.0 | -38.18 | 99.13 | -18.57 | -55.2 |
| 22Q4 (13) | 0.33 | 3.26 | 80.33 | 1.0 | 0.0 | 300.0 | -29.52 | -275.51 | -200.72 | 0.00 | 0 | 0 | 222.27 | -6.05 | -47.29 | 121.73 | -8.23 | -51.72 |
| 22Q3 (12) | 0.32 | 14.58 | 13.21 | 1.0 | 53.85 | 47.06 | 16.82 | 149.82 | 137.3 | 0.00 | 0 | 0 | 236.58 | -11.5 | -4.41 | 132.64 | -12.91 | 42.12 |
| 22Q2 (11) | 0.28 | 35.91 | -10.22 | 0.65 | 8.33 | -49.22 | -33.76 | 82.47 | -95.6 | 0.00 | 0 | 0 | 267.31 | -27.82 | 35.82 | 152.31 | -31.17 | 30.13 |
| 22Q1 (10) | 0.21 | 12.14 | -20.73 | 0.6 | 140.0 | -31.03 | -192.63 | -757.22 | -2121.8 | 0.00 | 0 | 0 | 370.33 | -12.17 | 68.84 | 221.29 | -12.24 | 77.54 |
| 21Q4 (9) | 0.18 | -35.17 | -24.45 | 0.25 | -63.24 | -68.75 | 29.31 | 165.0 | 266.35 | 0.00 | 0 | 0 | 421.66 | 70.37 | 86.82 | 252.14 | 170.16 | 91.26 |
| 21Q3 (8) | 0.28 | -9.13 | 5.45 | 0.68 | -46.88 | -24.44 | -45.09 | -161.24 | -161.54 | 0.00 | 0 | 0 | 247.50 | 25.76 | 22.68 | 93.33 | -20.26 | -13.85 |
| 21Q2 (7) | 0.31 | 20.0 | 11.18 | 1.28 | 47.13 | 64.1 | -17.26 | -99.08 | -42.64 | 0.00 | 0 | 0 | 196.81 | -10.27 | -0.8 | 117.04 | -6.1 | 13.54 |
| 21Q1 (6) | 0.26 | 6.88 | -16.8 | 0.87 | 8.75 | -32.56 | -8.67 | 50.79 | 66.19 | 0.00 | 0 | 0 | 219.34 | -2.82 | 18.5 | 124.64 | -5.45 | 12.64 |
| 20Q4 (5) | 0.24 | -9.52 | -28.72 | 0.8 | -11.11 | -52.38 | -17.62 | -2.2 | -743.07 | 0.00 | 0 | 0 | 225.70 | 11.87 | 23.56 | 131.83 | 21.68 | 11.84 |
| 20Q3 (4) | 0.27 | -4.19 | 0.0 | 0.9 | 15.38 | 0.0 | -17.24 | -42.48 | 0.0 | 0.00 | 0 | 0.0 | 201.75 | 1.69 | 0.0 | 108.34 | 5.1 | 0.0 |
| 20Q2 (3) | 0.28 | -10.2 | 0.0 | 0.78 | -39.53 | 0.0 | -12.10 | 52.81 | 0.0 | 0.00 | 0 | 0.0 | 198.39 | 7.19 | 0.0 | 103.08 | -6.84 | 0.0 |
| 20Q1 (2) | 0.31 | -8.44 | 0.0 | 1.29 | -23.21 | 0.0 | -25.64 | -1035.77 | 0.0 | 0.00 | 0 | 0.0 | 185.09 | 1.32 | 0.0 | 110.65 | -6.13 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 1.68 | 0.0 | 0.0 | 2.74 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 182.67 | 0.0 | 0.0 | 117.87 | 0.0 | 0.0 |
