- 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) | 0.53 | -1.26 | 0 | 0 | 11.78 | -5.08 | 3.81 | 0 | 0.00 | 0 | 138.17 | 7.61 | 61.92 | 75.21 |
| 2022 (9) | 0.53 | 10.04 | 0 | 0 | 12.41 | 14.48 | -21.35 | 0 | 0.00 | 0 | 128.40 | -6.49 | 35.34 | -23.56 |
| 2021 (8) | 0.49 | 7.9 | 0 | 0 | 10.84 | -20.7 | -24.15 | 0 | 0.00 | 0 | 137.31 | -14.62 | 46.23 | -21.83 |
| 2020 (7) | 0.45 | 1.17 | 0 | 0 | 13.67 | -13.48 | -15.83 | 0 | 0.00 | 0 | 160.83 | -9.8 | 59.14 | -7.29 |
| 2019 (6) | 0.44 | 54.95 | 0.05 | -61.54 | 15.8 | -3.13 | -3.80 | 0 | 0.00 | 0 | 178.30 | -31.03 | 63.79 | -40.05 |
| 2018 (5) | 0.29 | -9.9 | 0.13 | 333.33 | 16.31 | 1.12 | 56.32 | 0 | 0.00 | 0 | 258.51 | 11.99 | 106.40 | 30.03 |
| 2017 (4) | 0.32 | -5.3 | 0.03 | -25.0 | 16.13 | -15.99 | -533.02 | 0 | 0.00 | 0 | 230.83 | -3.49 | 81.83 | -19.77 |
| 2016 (3) | 0.34 | -1.35 | 0.04 | 100.0 | 19.2 | -13.86 | 5.58 | -98.96 | 0.00 | 0 | 239.18 | -8.93 | 101.99 | -34.1 |
| 2015 (2) | 0.34 | 6.1 | 0.02 | 0.0 | 22.29 | -15.7 | 536.56 | 61.46 | 0.00 | 0 | 262.64 | -3.7 | 154.77 | -0.37 |
| 2014 (1) | 0.32 | -10.01 | 0.02 | -95.12 | 26.44 | -17.86 | 332.32 | 74.97 | 0.00 | 0 | 272.73 | 14.52 | 155.35 | 45.7 |
| 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) | 0.55 | 2.99 | 4.86 | 0 | 0 | 0 | -12.33 | -4.49 | -302.8 | 0.00 | 0 | 0 | 134.38 | -3.34 | -2.03 | 56.31 | -7.2 | 5.57 |
| 24Q2 (19) | 0.53 | 1.15 | 2.63 | 0 | 0 | 0 | -11.80 | -290.94 | -395.0 | 0.00 | 0 | 0 | 139.03 | -1.26 | 2.73 | 60.68 | -8.81 | 36.24 |
| 24Q1 (18) | 0.53 | 0.28 | 2.86 | 0 | 0 | 0 | 6.18 | 114.58 | 162.98 | 0.00 | 0 | 0 | 140.81 | 1.91 | 4.86 | 66.54 | 7.46 | 87.07 |
| 23Q4 (17) | 0.53 | 0.36 | -1.26 | 0 | 0 | 0 | 2.88 | -52.63 | 117.59 | 0.00 | 0 | 0 | 138.17 | 0.73 | 7.61 | 61.92 | 16.09 | 75.21 |
| 23Q3 (16) | 0.53 | 0.81 | 2.68 | 0 | 0 | 0 | 6.08 | 52.0 | 127.09 | 0.00 | 0 | 0 | 137.17 | 1.36 | -1.83 | 53.34 | 19.76 | 59.18 |
| 23Q2 (15) | 0.52 | 1.38 | 7.03 | 0 | 0 | 0 | 4.00 | 70.21 | 108.32 | 0.00 | 0 | 0 | 135.33 | 0.78 | -0.12 | 44.54 | 25.22 | 10.63 |
| 23Q1 (14) | 0.51 | -3.73 | 10.49 | 0 | 0 | 0 | 2.35 | 114.36 | 23.04 | 0.00 | 0 | 0 | 134.28 | 4.58 | -6.05 | 35.57 | 0.65 | -20.9 |
| 22Q4 (13) | 0.53 | 4.36 | 10.04 | 0 | 0 | 0 | -16.37 | 27.05 | -1.87 | 0.00 | 0 | 0 | 128.40 | -8.1 | -6.49 | 35.34 | 5.46 | -23.56 |
| 22Q3 (12) | 0.51 | 5.07 | 6.9 | 0 | 0 | 0 | -22.44 | 53.33 | 40.34 | 0.00 | 0 | 0 | 139.72 | 3.12 | 0.76 | 33.51 | -16.77 | -5.45 |
| 22Q2 (11) | 0.49 | 4.67 | 2.57 | 0 | 0 | 0 | -48.08 | -2617.28 | -60.11 | 0.00 | 0 | 0 | 135.49 | -5.21 | -7.19 | 40.26 | -10.47 | -3.64 |
| 22Q1 (10) | 0.47 | -4.12 | -1.02 | 0 | 0 | 0 | 1.91 | 111.89 | 113.03 | 0.00 | 0 | 0 | 142.93 | 4.09 | -4.96 | 44.97 | -2.73 | -10.26 |
| 21Q4 (9) | 0.49 | 1.38 | 7.9 | 0 | 0 | 0 | -16.07 | 57.27 | -106.82 | 0.00 | 0 | 0 | 137.31 | -0.97 | -14.62 | 46.23 | 30.45 | -21.83 |
| 21Q3 (8) | 0.48 | 0.82 | 6.52 | 0 | 0 | 0 | -37.61 | -25.24 | -108.71 | 0.00 | 0 | 0 | 138.66 | -5.01 | -15.24 | 35.44 | -15.17 | -33.21 |
| 21Q2 (7) | 0.47 | 1.0 | 7.52 | 0 | 0 | -100.0 | -30.03 | -104.84 | -87.34 | 0.00 | 0 | 0 | 145.98 | -2.93 | -14.24 | 41.78 | -16.62 | -23.72 |
| 21Q1 (6) | 0.47 | 4.52 | 5.88 | 0 | 0 | -100.0 | -14.66 | -88.67 | 46.92 | 0.00 | 0 | 0 | 150.39 | -6.49 | -14.4 | 50.11 | -15.27 | -10.31 |
| 20Q4 (5) | 0.45 | 0.09 | 1.17 | 0 | 0 | -100.0 | -7.77 | 56.88 | -488.64 | 0.00 | 0 | 0 | 160.83 | -1.69 | -9.8 | 59.14 | 11.46 | -7.29 |
| 20Q3 (4) | 0.45 | 1.77 | 0.0 | 0 | -100.0 | 0.0 | -18.02 | -12.41 | 0.0 | 0.00 | 0 | 0.0 | 163.60 | -3.88 | 0.0 | 53.06 | -3.12 | 0.0 |
| 20Q2 (3) | 0.44 | -0.54 | 0.0 | 0.04 | 0.0 | 0.0 | -16.03 | 41.96 | 0.0 | 0.00 | 0 | 0.0 | 170.21 | -3.12 | 0.0 | 54.77 | -1.97 | 0.0 |
| 20Q1 (2) | 0.44 | -0.14 | 0.0 | 0.04 | -20.0 | 0.0 | -27.62 | -1992.42 | 0.0 | 0.00 | 0 | 0.0 | 175.69 | -1.46 | 0.0 | 55.87 | -12.42 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -1.32 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 178.30 | 0.0 | 0.0 | 63.79 | 0.0 | 0.0 |
