- 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) | 0.25 | -12.61 | 0 | 0 | 269.13 | -7.04 | 1572.65 | 72.12 | 0.00 | 0 | 370.92 | 26.78 | 274.47 | 51.36 |
| 2022 (9) | 0.29 | -26.59 | 0 | 0 | 289.51 | -0.25 | 913.71 | 314.12 | 0.00 | 0 | 292.57 | 41.93 | 181.33 | 25.45 |
| 2021 (8) | 0.39 | -10.85 | 28.17 | -42.71 | 290.24 | 18.88 | 220.64 | 5.5 | 0.00 | 0 | 206.14 | 17.33 | 144.54 | 9.01 |
| 2020 (7) | 0.44 | 18.47 | 49.17 | 90.36 | 244.14 | 2.03 | 209.14 | -55.65 | 0.00 | 0 | 175.69 | -19.68 | 132.59 | -16.92 |
| 2019 (6) | 0.37 | 16.96 | 25.83 | 226.96 | 239.29 | 9.37 | 471.59 | -74.62 | 0.00 | 0 | 218.75 | -21.37 | 159.60 | -12.34 |
| 2018 (5) | 0.32 | 14.83 | 7.9 | 0 | 218.78 | 11.08 | 1858.37 | 0 | 0.00 | 0 | 278.20 | -14.62 | 182.07 | -12.68 |
| 2017 (4) | 0.28 | -6.57 | 0 | 0 | 196.96 | 4.41 | 0.00 | 0 | 0.00 | 0 | 325.85 | 14.97 | 208.51 | 12.22 |
| 2016 (3) | 0.30 | -21.83 | 0 | 0 | 188.64 | 12.15 | 905.28 | 2578.34 | 0.00 | 0 | 283.43 | -22.09 | 185.81 | -29.58 |
| 2015 (2) | 0.38 | -49.19 | 23.15 | -61.59 | 168.21 | 21.37 | 33.80 | 75.58 | 0.87 | -64.23 | 363.80 | 88.11 | 263.85 | 129.81 |
| 2014 (1) | 0.74 | -18.57 | 60.27 | 47.32 | 138.59 | 14.32 | 19.25 | 17.02 | 2.43 | 0 | 193.40 | 132.76 | 114.81 | 136.48 |
| 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) | 0.26 | -21.26 | -6.0 | 8.53 | 0 | 0 | 559.29 | -54.37 | -62.9 | 0.24 | 0 | 0 | 375.38 | 37.4 | 17.14 | 278.56 | 30.6 | 25.7 |
| 24Q2 (19) | 0.32 | -7.27 | -6.0 | 0 | 0 | 0 | 1225.65 | 6.7 | -36.18 | 0.00 | 0 | 0 | 273.20 | 12.65 | 14.86 | 213.29 | 16.59 | 30.08 |
| 24Q1 (18) | 0.35 | 39.3 | 26.49 | 0 | 0 | 0 | 1148.68 | -29.59 | -7.96 | 0.00 | 0 | 0 | 242.52 | -34.62 | -22.1 | 182.94 | -33.35 | -11.54 |
| 23Q4 (17) | 0.25 | -7.59 | -12.61 | 0 | 0 | 0 | 1631.39 | 8.21 | -4.5 | 0.00 | 0 | 0 | 370.92 | 15.75 | 26.78 | 274.47 | 23.86 | 51.36 |
| 23Q3 (16) | 0.27 | -21.26 | -5.73 | 0 | 0 | 0 | 1507.55 | -21.5 | -42.28 | 0.00 | 0 | 0 | 320.46 | 34.73 | 8.91 | 221.60 | 35.15 | 24.08 |
| 23Q2 (15) | 0.34 | 24.79 | -8.88 | 0 | 0 | 0 | 1920.38 | 53.88 | 127.29 | 0.00 | 0 | 0 | 237.85 | -23.6 | 13.77 | 163.97 | -20.71 | 16.37 |
| 23Q1 (14) | 0.28 | -3.76 | -22.47 | 0 | 0 | -100.0 | 1247.98 | -26.94 | 149.39 | 0.00 | 0 | 0 | 311.33 | 6.41 | 32.86 | 206.81 | 14.05 | 22.21 |
| 22Q4 (13) | 0.29 | -0.31 | -26.59 | 0 | 0 | -100.0 | 1708.25 | -34.6 | 413.48 | 0.00 | 0 | 0 | 292.57 | -0.57 | 41.93 | 181.33 | 1.53 | 25.45 |
| 22Q3 (12) | 0.29 | -23.89 | -33.35 | 0 | 0 | -100.0 | 2611.90 | 209.13 | 1128.61 | 0.00 | 0 | 0 | 294.25 | 40.75 | 62.51 | 178.59 | 26.75 | 35.22 |
| 22Q2 (11) | 0.38 | 6.17 | -24.17 | 0 | -100.0 | -100.0 | 844.91 | 68.84 | 345.53 | 0.00 | 0 | 0 | 209.06 | -10.78 | 35.39 | 140.90 | -16.74 | 20.0 |
| 22Q1 (10) | 0.36 | -8.87 | -15.78 | 28.17 | 0.0 | -42.71 | 500.41 | 50.42 | 166.56 | 0.00 | 0 | 0 | 234.33 | 13.68 | 25.57 | 169.22 | 17.07 | 18.39 |
| 21Q4 (9) | 0.39 | -9.49 | -10.85 | 28.17 | -42.71 | -42.71 | 332.68 | 56.49 | 99.89 | 0.00 | 0 | 0 | 206.14 | 13.85 | 17.33 | 144.54 | 9.44 | 9.01 |
| 21Q3 (8) | 0.43 | -13.41 | -7.43 | 49.17 | 0.0 | -12.17 | 212.59 | 12.1 | 2.15 | 0.00 | 0 | 0 | 181.07 | 17.27 | 9.3 | 132.07 | 12.48 | 3.93 |
| 21Q2 (7) | 0.50 | 17.91 | 2.84 | 49.17 | 0.0 | 53.51 | 189.64 | 1.02 | -39.91 | 0.00 | 0 | 0 | 154.41 | -17.26 | -2.46 | 117.42 | -17.85 | -2.97 |
| 21Q1 (6) | 0.42 | -3.53 | 17.1 | 49.17 | 0.0 | 90.36 | 187.73 | 12.8 | 2.91 | 0.00 | 0 | 0 | 186.61 | 6.22 | -16.4 | 142.93 | 7.8 | -12.23 |
| 20Q4 (5) | 0.44 | -6.02 | 18.47 | 49.17 | -12.17 | 90.36 | 166.43 | -20.03 | -33.3 | 0.00 | 0 | 0 | 175.69 | 6.05 | -19.68 | 132.59 | 4.34 | -16.92 |
| 20Q3 (4) | 0.47 | -3.79 | 0.0 | 55.98 | 74.77 | 0.0 | 208.12 | -34.05 | 0.0 | 0.00 | 0 | 0.0 | 165.66 | 4.65 | 0.0 | 127.07 | 5.01 | 0.0 |
| 20Q2 (3) | 0.49 | 34.26 | 0.0 | 32.03 | 24.0 | 0.0 | 315.57 | 72.98 | 0.0 | 0.00 | 0 | 0.0 | 158.30 | -29.08 | 0.0 | 121.01 | -25.69 | 0.0 |
| 20Q1 (2) | 0.36 | -2.4 | 0.0 | 25.83 | 0.0 | 0.0 | 182.43 | -26.89 | 0.0 | 0.00 | 0 | 0.0 | 223.21 | 2.04 | 0.0 | 162.85 | 2.04 | 0.0 |
| 19Q4 (1) | 0.37 | 0.0 | 0.0 | 25.83 | 0.0 | 0.0 | 249.53 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 218.75 | 0.0 | 0.0 | 159.60 | 0.0 | 0.0 |
