- 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) | 0.64 | 2.66 | 9.05 | 56.57 | 1092.43 | 5.61 | 224.37 | -32.42 | 0.00 | 0 | 98.48 | -5.44 | 64.39 | -10.2 |
| 2022 (9) | 0.62 | 1.38 | 5.78 | 14.46 | 1034.36 | 17.01 | 332.01 | 2.66 | 0.00 | 0 | 104.15 | -10.72 | 71.70 | -14.51 |
| 2021 (8) | 0.62 | 0.95 | 5.05 | 63.43 | 883.97 | 31.55 | 323.42 | 31.41 | 0.00 | 0 | 116.65 | 13.35 | 83.87 | 32.31 |
| 2020 (7) | 0.61 | 5.69 | 3.09 | 120.71 | 671.98 | 29.65 | 246.11 | 21.37 | 0.00 | 0 | 102.91 | 0.52 | 63.39 | -2.92 |
| 2019 (6) | 0.58 | 16.5 | 1.4 | 0 | 518.3 | 23.35 | 202.77 | -62.45 | 0.00 | 0 | 102.38 | -4.18 | 65.30 | -9.15 |
| 2018 (5) | 0.50 | -1.32 | 0 | 0 | 420.17 | 26.41 | 540.02 | 18.84 | 0.00 | 0 | 106.85 | 6.1 | 71.88 | -10.67 |
| 2017 (4) | 0.50 | 17.13 | 0.62 | -1.59 | 332.39 | 18.37 | 454.41 | 4.98 | 0.00 | 0 | 100.71 | -28.35 | 80.47 | -26.74 |
| 2016 (3) | 0.43 | 4.18 | 0.63 | -11.27 | 280.81 | 9.52 | 432.85 | -91.63 | 0.00 | 0 | 140.55 | -12.86 | 109.84 | -10.69 |
| 2015 (2) | 0.41 | 13.37 | 0.71 | 0 | 256.4 | 7.29 | 5172.79 | 3317.54 | 0.00 | 0 | 161.30 | -19.6 | 122.99 | -7.53 |
| 2014 (1) | 0.36 | -41.96 | 0 | 0 | 238.97 | 16.33 | 151.36 | 124.47 | 0.00 | 0 | 200.61 | 53.61 | 133.01 | 22.69 |
| 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) | 0.65 | -8.48 | 3.81 | 9.5 | 8.7 | 26.33 | 90.58 | -23.75 | -45.76 | 0.00 | 0 | 0 | 81.12 | -4.2 | -13.47 | 39.98 | -31.79 | -25.15 |
| 24Q2 (19) | 0.71 | 19.13 | 12.0 | 8.74 | 5.05 | 35.71 | 118.80 | -11.86 | -63.85 | 0.00 | 0 | 0 | 84.68 | -17.93 | -7.39 | 58.61 | -18.12 | 5.93 |
| 24Q1 (18) | 0.60 | -6.31 | 5.61 | 8.32 | -8.07 | 33.12 | 134.78 | -21.58 | -61.94 | 0.00 | 0 | 0 | 103.18 | 4.77 | -6.99 | 71.58 | 11.17 | -3.91 |
| 23Q4 (17) | 0.64 | 1.62 | 2.66 | 9.05 | 20.35 | 56.57 | 171.87 | 2.91 | -89.17 | 0.00 | 0 | 0 | 98.48 | 5.05 | -5.44 | 64.39 | 20.56 | -10.2 |
| 23Q3 (16) | 0.63 | -1.25 | 2.12 | 7.52 | 16.77 | 37.73 | 167.01 | -49.17 | -21.49 | 0.00 | 0 | 0 | 93.75 | 2.53 | -3.93 | 53.41 | -3.47 | -3.9 |
| 23Q2 (15) | 0.64 | 12.34 | -6.61 | 6.44 | 3.04 | 7.69 | 328.59 | -7.21 | 32.46 | 0.00 | 0 | 0 | 91.44 | -17.57 | -4.48 | 55.33 | -25.72 | -19.68 |
| 23Q1 (14) | 0.57 | -8.93 | -1.35 | 6.25 | 8.13 | -0.48 | 354.13 | -77.69 | 21.17 | 0.00 | 0 | 0 | 110.93 | 6.51 | -9.17 | 74.49 | 3.89 | -15.4 |
| 22Q4 (13) | 0.62 | 1.09 | 1.38 | 5.78 | 5.86 | 14.46 | 1587.41 | 646.24 | 339.37 | 0.00 | 0 | 0 | 104.15 | 6.72 | -10.72 | 71.70 | 29.0 | -14.51 |
| 22Q3 (12) | 0.62 | -9.7 | 0.93 | 5.46 | -8.7 | 62.02 | 212.72 | -14.25 | -21.63 | 0.00 | 0 | 0 | 97.59 | 1.94 | -14.87 | 55.58 | -19.32 | -25.44 |
| 22Q2 (11) | 0.68 | 18.66 | 2.35 | 5.98 | -4.78 | 127.38 | 248.06 | -15.12 | -25.05 | 0.00 | 0 | 0 | 95.73 | -21.62 | -10.95 | 68.89 | -21.76 | -20.34 |
| 22Q1 (10) | 0.58 | -6.4 | 1.46 | 6.28 | 24.36 | 107.95 | 292.25 | -19.11 | -12.08 | 0.00 | 0 | 0 | 122.13 | 4.7 | 5.01 | 88.05 | 4.98 | 8.77 |
| 21Q4 (9) | 0.62 | 0.64 | 0.95 | 5.05 | 49.85 | 63.43 | 361.29 | 33.11 | 26.17 | 0.00 | 0 | 0 | 116.65 | 1.76 | 13.35 | 83.87 | 12.52 | 32.31 |
| 21Q3 (8) | 0.61 | -8.43 | 3.5 | 3.37 | 28.14 | 34.8 | 271.43 | -17.99 | 25.69 | 0.00 | 0 | 0 | 114.63 | 6.63 | 16.8 | 74.54 | -13.81 | 35.38 |
| 21Q2 (7) | 0.67 | 17.63 | 10.74 | 2.63 | -12.91 | 34.87 | 330.96 | -0.44 | 34.32 | 0.00 | 0 | 0 | 107.50 | -7.57 | 16.87 | 86.48 | 6.83 | 45.91 |
| 21Q1 (6) | 0.57 | -6.87 | 1.45 | 3.02 | -2.27 | 115.71 | 332.41 | 16.08 | 44.14 | 0.00 | 0 | 0 | 116.30 | 13.01 | 8.25 | 80.95 | 27.7 | 12.52 |
| 20Q4 (5) | 0.61 | 3.18 | 5.69 | 3.09 | 23.6 | 120.71 | 286.36 | 32.6 | 35.38 | 0.00 | 0 | 0 | 102.91 | 4.86 | 0.52 | 63.39 | 15.13 | -2.92 |
| 20Q3 (4) | 0.59 | -2.02 | 0.0 | 2.5 | 28.21 | 0.0 | 215.96 | -12.35 | 0.0 | 0.00 | 0 | 0.0 | 98.14 | 6.7 | 0.0 | 55.06 | -7.1 | 0.0 |
| 20Q2 (3) | 0.60 | 7.75 | 0.0 | 1.95 | 39.29 | 0.0 | 246.39 | 6.84 | 0.0 | 0.00 | 0 | 0.0 | 91.98 | -14.39 | 0.0 | 59.27 | -17.61 | 0.0 |
| 20Q1 (2) | 0.56 | -2.98 | 0.0 | 1.4 | 0.0 | 0.0 | 230.62 | 9.02 | 0.0 | 0.00 | 0 | 0.0 | 107.44 | 4.94 | 0.0 | 71.94 | 10.17 | 0.0 |
| 19Q4 (1) | 0.58 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | 211.53 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 102.38 | 0.0 | 0.0 | 65.30 | 0.0 | 0.0 |
