- 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) | 0.52 | -12.75 | 17.38 | -32.37 | 57.66 | -27.17 | 6.28 | -79.56 | 0.00 | 0 | 147.88 | 10.99 | 91.52 | 13.56 |
| 2022 (9) | 0.60 | -6.9 | 25.7 | -2.95 | 79.17 | 16.75 | 30.73 | 343.43 | 0.00 | 0 | 133.24 | 15.76 | 80.59 | 51.91 |
| 2021 (8) | 0.64 | 13.65 | 26.48 | 39.96 | 67.81 | 1.18 | 6.93 | -15.18 | 0.00 | 0 | 115.10 | -3.0 | 53.05 | -28.47 |
| 2020 (7) | 0.57 | -6.43 | 18.92 | -20.57 | 67.02 | -7.08 | 8.17 | -15.16 | 0.03 | 0 | 118.66 | 5.58 | 74.16 | 17.86 |
| 2019 (6) | 0.61 | 0.03 | 23.82 | 5.87 | 72.13 | 8.66 | 9.63 | -0.82 | 0.00 | 0 | 112.39 | -0.25 | 62.92 | 6.75 |
| 2018 (5) | 0.61 | 7.87 | 22.5 | 24.24 | 66.38 | 4.31 | 9.71 | -1.42 | 0.29 | -74.96 | 112.67 | -9.39 | 58.94 | -9.23 |
| 2017 (4) | 0.56 | 4.89 | 18.11 | 8.31 | 63.64 | 4.23 | 9.85 | -42.57 | 1.15 | -4.01 | 124.34 | -6.49 | 64.93 | -16.72 |
| 2016 (3) | 0.54 | 10.64 | 16.72 | 35.6 | 61.06 | 10.86 | 17.15 | 6.19 | 1.20 | -38.47 | 132.97 | -7.79 | 77.97 | -8.59 |
| 2015 (2) | 0.48 | 2.43 | 12.33 | 1.31 | 55.08 | 2.27 | 16.15 | -49.77 | 1.95 | 91.75 | 144.20 | -8.54 | 85.30 | -11.83 |
| 2014 (1) | 0.47 | -6.9 | 12.17 | -6.02 | 53.86 | 29.1 | 32.15 | 91.37 | 1.02 | 0 | 157.67 | 11.89 | 96.74 | 8.3 |
| 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) | 0.51 | -0.41 | -6.53 | 13.77 | -0.58 | -23.71 | 2.05 | 151.64 | -82.74 | 1.36 | 0 | 0 | 147.56 | 0.53 | 0.47 | 90.91 | 1.93 | -1.96 |
| 24Q2 (19) | 0.52 | 5.8 | -9.74 | 13.85 | -1.84 | -30.4 | -3.97 | -510.77 | -204.2 | 0.00 | 0 | 0 | 146.78 | -6.35 | 4.13 | 89.19 | -7.26 | 3.99 |
| 24Q1 (18) | 0.49 | -6.82 | -10.71 | 14.11 | -18.81 | -35.13 | -0.65 | 89.68 | -104.28 | 0.00 | 0 | 0 | 156.73 | 5.98 | 8.27 | 96.17 | 5.08 | 13.25 |
| 23Q4 (17) | 0.52 | -4.8 | -12.75 | 17.38 | -3.71 | -32.37 | -6.30 | -153.03 | -204.48 | 0.00 | 0 | 0 | 147.88 | 0.69 | 10.99 | 91.52 | -1.3 | 13.56 |
| 23Q3 (16) | 0.55 | -3.83 | -8.77 | 18.05 | -9.3 | -34.48 | 11.88 | 211.81 | -86.67 | 0.00 | 0 | 0 | 146.87 | 4.19 | 10.5 | 92.73 | 8.11 | 12.37 |
| 23Q2 (15) | 0.57 | 4.67 | -11.42 | 19.9 | -8.51 | -30.27 | 3.81 | -74.92 | -71.07 | 0.00 | 0 | 0 | 140.96 | -2.63 | 18.73 | 85.77 | 1.0 | 60.08 |
| 23Q1 (14) | 0.55 | -8.95 | -14.07 | 21.75 | -15.37 | -26.45 | 15.19 | 151.91 | 12.19 | 0.00 | 0 | 0 | 144.76 | 8.65 | 22.27 | 84.92 | 5.37 | 64.06 |
| 22Q4 (13) | 0.60 | -0.46 | -6.9 | 25.7 | -6.72 | -2.95 | 6.03 | -93.23 | -52.07 | 0.00 | 0 | 0 | 133.24 | 0.25 | 15.76 | 80.59 | -2.34 | 51.91 |
| 22Q3 (12) | 0.60 | -6.61 | -5.28 | 27.55 | -3.47 | 23.43 | 89.11 | 576.61 | 586.52 | 0.00 | 0 | -100.0 | 132.91 | 11.95 | 17.27 | 82.52 | 54.01 | 61.33 |
| 22Q2 (11) | 0.65 | 1.53 | 4.77 | 28.54 | -3.48 | 36.62 | 13.17 | -2.73 | 303.99 | 0.00 | 0 | -100.0 | 118.72 | 0.28 | 3.41 | 53.58 | 3.52 | -6.38 |
| 22Q1 (10) | 0.64 | -1.35 | 13.61 | 29.57 | 11.67 | 51.18 | 13.54 | 7.63 | 463.98 | 0.00 | 0 | -100.0 | 118.39 | 2.86 | 0.46 | 51.76 | -2.43 | -23.51 |
| 21Q4 (9) | 0.64 | 1.27 | 13.65 | 26.48 | 18.64 | 39.96 | 12.58 | -3.08 | -12.15 | 0.00 | -100.0 | -100.0 | 115.10 | 1.55 | -3.0 | 53.05 | 3.71 | -28.47 |
| 21Q3 (8) | 0.64 | 3.29 | 8.47 | 22.32 | 6.85 | -1.93 | 12.98 | 298.16 | 41.09 | 0.01 | -94.94 | -90.13 | 113.34 | -1.27 | -2.12 | 51.15 | -10.62 | -23.78 |
| 21Q2 (7) | 0.62 | 10.09 | 4.09 | 20.89 | 6.8 | 0.34 | 3.26 | 187.63 | -46.91 | 0.25 | 195.0 | 70.0 | 114.80 | -2.59 | 1.23 | 57.23 | -15.43 | -4.98 |
| 21Q1 (6) | 0.56 | -1.32 | -4.13 | 19.56 | 3.38 | -11.17 | -3.72 | -125.98 | -197.89 | 0.08 | 0.0 | 0 | 117.85 | -0.68 | 2.57 | 67.67 | -8.75 | 9.22 |
| 20Q4 (5) | 0.57 | -3.34 | -6.43 | 18.92 | -16.87 | -20.57 | 14.32 | 55.65 | 43.06 | 0.08 | -33.9 | 0 | 118.66 | 2.48 | 5.58 | 74.16 | 10.51 | 17.86 |
| 20Q3 (4) | 0.59 | -0.88 | 0.0 | 22.76 | 9.32 | 0.0 | 9.20 | 49.84 | 0.0 | 0.13 | -12.82 | 0.0 | 115.79 | 2.1 | 0.0 | 67.11 | 11.42 | 0.0 |
| 20Q2 (3) | 0.59 | 1.4 | 0.0 | 20.82 | -5.45 | 0.0 | 6.14 | 61.58 | 0.0 | 0.15 | 0 | 0.0 | 113.41 | -1.3 | 0.0 | 60.23 | -2.79 | 0.0 |
| 20Q1 (2) | 0.58 | -3.7 | 0.0 | 22.02 | -7.56 | 0.0 | 3.80 | -62.04 | 0.0 | 0.00 | 0 | 0.0 | 114.90 | 2.23 | 0.0 | 61.96 | -1.53 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 23.82 | 0.0 | 0.0 | 10.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 112.39 | 0.0 | 0.0 | 62.92 | 0.0 | 0.0 |
