- 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) | 0.88 | 23.34 | 2.55 | 14.86 | 0.37 | -63.0 | -13.08 | 0 | 0.00 | 0 | 40.43 | -60.51 | 33.12 | -53.31 |
| 2022 (9) | 0.71 | 15.12 | 2.22 | 12.12 | 1.0 | -50.5 | -17.06 | 0 | 0.00 | 0 | 102.37 | -22.19 | 70.93 | -30.41 |
| 2021 (8) | 0.62 | -11.54 | 1.98 | -27.21 | 2.02 | -7.76 | -9.52 | 0 | 0.00 | 0 | 131.56 | 20.87 | 101.92 | 6.8 |
| 2020 (7) | 0.70 | 10.28 | 2.72 | 7.94 | 2.19 | -44.97 | -13.94 | 0 | 0.00 | 0 | 108.84 | 1.44 | 95.43 | 25.73 |
| 2019 (6) | 0.64 | 8.28 | 2.52 | -17.38 | 3.98 | -28.93 | -16.59 | 0 | 0.00 | 0 | 107.30 | -34.17 | 75.90 | -33.95 |
| 2018 (5) | 0.59 | 5.86 | 3.05 | 25.0 | 5.6 | -26.8 | -14.98 | 0 | 0.00 | 0 | 163.00 | -2.24 | 114.91 | -1.62 |
| 2017 (4) | 0.55 | 0.0 | 2.44 | 11.93 | 7.65 | 20.09 | -0.60 | 0 | 0.00 | 0 | 166.74 | 14.11 | 116.80 | 6.72 |
| 2016 (3) | 0.55 | 12.38 | 2.18 | 2.83 | 6.37 | 15.82 | -11.30 | 0 | 0.00 | 0 | 146.12 | 4.52 | 109.45 | 9.96 |
| 2015 (2) | 0.49 | 17.24 | 2.12 | 14.59 | 5.5 | -5.98 | -18.81 | 0 | 0.00 | 0 | 139.80 | -12.93 | 99.54 | -12.67 |
| 2014 (1) | 0.42 | -0.31 | 1.85 | -18.86 | 5.85 | -9.86 | -19.53 | 0 | 0.00 | 0 | 160.56 | -12.92 | 113.98 | -12.59 |
| 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) | 0.56 | 10.48 | -33.02 | 1.22 | -3.17 | -52.34 | -15.79 | 4.19 | 1.99 | 0.00 | 0 | 0 | 56.83 | -8.24 | 17.86 | 55.31 | -7.48 | 43.96 |
| 24Q2 (19) | 0.51 | -45.63 | -35.17 | 1.26 | -47.72 | -48.15 | -16.48 | -9.43 | -42.19 | 0.00 | 0 | 0 | 61.93 | 124.06 | 6.61 | 59.78 | 157.12 | 45.17 |
| 24Q1 (18) | 0.94 | 6.2 | 26.64 | 2.41 | -5.49 | 9.05 | -15.06 | -20.96 | -26.24 | 0.00 | 0 | 0 | 27.64 | -31.63 | -55.95 | 23.25 | -29.8 | -43.58 |
| 23Q4 (17) | 0.88 | 5.01 | 23.34 | 2.55 | -0.39 | 14.86 | -12.45 | 22.72 | 38.97 | 0.00 | 0 | 0 | 40.43 | -16.16 | -60.51 | 33.12 | -13.79 | -53.31 |
| 23Q3 (16) | 0.84 | 6.93 | 29.42 | 2.56 | 5.35 | 43.82 | -16.11 | -39.0 | 8.15 | 0.00 | 0 | 0 | 48.22 | -16.99 | -52.76 | 38.42 | -6.7 | -39.82 |
| 23Q2 (15) | 0.78 | 6.2 | 22.62 | 2.43 | 9.95 | 27.89 | -11.59 | 2.85 | 24.4 | 0.00 | 0 | 0 | 58.09 | -7.41 | -48.35 | 41.18 | -0.07 | -48.82 |
| 23Q1 (14) | 0.74 | 3.43 | 21.06 | 2.21 | -0.45 | 11.62 | -11.93 | 41.52 | 14.85 | 0.00 | 0 | 0 | 62.74 | -38.71 | -48.33 | 41.21 | -41.9 | -57.94 |
| 22Q4 (13) | 0.71 | 10.18 | 15.12 | 2.22 | 24.72 | 12.12 | -20.40 | -16.31 | -36.55 | 0.00 | 0 | 0 | 102.37 | 0.29 | -22.19 | 70.93 | 11.11 | -30.41 |
| 22Q3 (12) | 0.65 | 1.31 | 7.05 | 1.78 | -6.32 | -1.11 | -17.54 | -14.42 | -160.62 | 0.00 | 0 | 0 | 102.07 | -9.25 | -15.92 | 63.84 | -20.66 | -28.69 |
| 22Q2 (11) | 0.64 | 4.85 | 5.82 | 1.9 | -4.04 | -3.55 | -15.33 | -9.42 | -116.53 | 0.00 | 0 | 0 | 112.47 | -7.37 | -5.9 | 80.46 | -17.89 | -21.52 |
| 22Q1 (10) | 0.61 | -1.64 | 2.02 | 1.98 | 0.0 | 0.0 | -14.01 | 6.22 | -45.79 | 0.00 | 0 | 0 | 121.42 | -7.71 | 2.18 | 97.99 | -3.86 | -5.77 |
| 21Q4 (9) | 0.62 | 2.46 | -11.54 | 1.98 | 10.0 | -27.21 | -14.94 | -121.99 | -7.64 | 0.00 | 0 | 0 | 131.56 | 8.38 | 20.87 | 101.92 | 13.84 | 6.8 |
| 21Q3 (8) | 0.61 | 0.15 | -7.42 | 1.8 | -8.63 | -23.4 | -6.73 | 4.94 | 66.63 | 0.00 | 0 | 0 | 121.39 | 1.56 | 29.73 | 89.53 | -12.67 | 25.8 |
| 21Q2 (7) | 0.60 | 1.09 | -7.01 | 1.97 | -0.51 | -18.6 | -7.08 | 26.33 | 46.61 | 0.00 | 0 | 0 | 119.52 | 0.58 | 16.97 | 102.52 | -1.41 | 34.24 |
| 21Q1 (6) | 0.60 | -14.72 | -5.41 | 1.98 | -27.21 | -13.91 | -9.61 | 30.76 | -0.63 | 0.00 | 0 | 0 | 118.83 | 9.18 | 10.52 | 103.99 | 8.97 | 29.39 |
| 20Q4 (5) | 0.70 | 7.23 | 10.28 | 2.72 | 15.74 | 7.94 | -13.88 | 31.18 | 62.82 | 0.00 | 0 | 0 | 108.84 | 16.32 | 1.44 | 95.43 | 34.09 | 25.73 |
| 20Q3 (4) | 0.65 | 0.58 | 0.0 | 2.35 | -2.89 | 0.0 | -20.17 | -52.11 | 0.0 | 0.00 | 0 | 0.0 | 93.57 | -8.43 | 0.0 | 71.17 | -6.81 | 0.0 |
| 20Q2 (3) | 0.65 | 2.83 | 0.0 | 2.42 | 5.22 | 0.0 | -13.26 | -38.85 | 0.0 | 0.00 | 0 | 0.0 | 102.18 | -4.97 | 0.0 | 76.37 | -4.98 | 0.0 |
| 20Q1 (2) | 0.63 | -0.57 | 0.0 | 2.3 | -8.73 | 0.0 | -9.55 | 74.42 | 0.0 | 0.00 | 0 | 0.0 | 107.52 | 0.21 | 0.0 | 80.37 | 5.89 | 0.0 |
| 19Q4 (1) | 0.64 | 0.0 | 0.0 | 2.52 | 0.0 | 0.0 | -37.33 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 107.30 | 0.0 | 0.0 | 75.90 | 0.0 | 0.0 |
