- 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) | 0.56 | 5.92 | 0.11 | -45.0 | 13.12 | -44.24 | -251.82 | 0 | 0.00 | 0 | 156.50 | -14.92 | 130.88 | -26.69 |
| 2022 (9) | 0.53 | -1.51 | 0.2 | -33.33 | 23.53 | -35.92 | -127.13 | 0 | 0.00 | 0 | 183.94 | -0.25 | 178.52 | -0.99 |
| 2021 (8) | 0.53 | 7.0 | 0.3 | 0 | 36.72 | -19.51 | -54.56 | 0 | 0.00 | 0 | 184.41 | -9.69 | 180.31 | -9.26 |
| 2020 (7) | 0.50 | -5.04 | 0 | 0 | 45.62 | -10.39 | 42.55 | -88.64 | 0.00 | 0 | 204.19 | 5.63 | 198.70 | 5.21 |
| 2019 (6) | 0.53 | -9.01 | 0 | 0 | 50.91 | 2.66 | 374.46 | 0 | 0.00 | 0 | 193.30 | 13.93 | 188.86 | 12.6 |
| 2018 (5) | 0.58 | -3.05 | 0 | 0 | 49.59 | 32.38 | 0.00 | 0 | 0.00 | 0 | 169.67 | 2.73 | 167.73 | 2.51 |
| 2017 (4) | 0.60 | 22.23 | 0.01 | 0 | 37.46 | 19.64 | 760.25 | 0 | 0.00 | 0 | 165.16 | -18.22 | 163.63 | -18.41 |
| 2016 (3) | 0.49 | -10.95 | 0 | 0 | 31.31 | 29.54 | 0.00 | 0 | 0.00 | 0 | 201.96 | 11.81 | 200.55 | 15.67 |
| 2015 (2) | 0.55 | 3.87 | 0 | 0 | 24.17 | 64.53 | 0.00 | 0 | 0.00 | 0 | 180.63 | -3.25 | 173.38 | -5.49 |
| 2014 (1) | 0.53 | -21.79 | 0 | 0 | 14.69 | 384.82 | 0.00 | 0 | 0.00 | 0 | 186.70 | 29.43 | 183.46 | 30.85 |
| 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) | 0.53 | -5.37 | 4.78 | 0 | 0 | -100.0 | -411.30 | 42.82 | -38.11 | 0.00 | 0 | 0 | 163.98 | 1.91 | -6.32 | 154.28 | 1.39 | 8.39 |
| 24Q2 (19) | 0.56 | 2.26 | 26.31 | 0 | -100.0 | 0 | -719.30 | -518.54 | -215.77 | 0.00 | 0 | 0 | 160.91 | 3.69 | -18.52 | 152.16 | 18.04 | -18.85 |
| 24Q1 (18) | 0.55 | -1.69 | 24.18 | 0.09 | -18.18 | 0 | -116.29 | 60.69 | 23.04 | 0.00 | 0 | 0 | 155.19 | -0.84 | -22.65 | 128.90 | -1.51 | -32.67 |
| 23Q4 (17) | 0.56 | 10.13 | 5.92 | 0.11 | -15.38 | -45.0 | -295.84 | 0.66 | -126.06 | 0.00 | 0 | 0 | 156.50 | -10.59 | -14.92 | 130.88 | -8.05 | -26.69 |
| 23Q3 (16) | 0.51 | 14.08 | 4.87 | 0.13 | 0 | -74.0 | -297.81 | -30.74 | -247.5 | 0.00 | 0 | 0 | 175.04 | -11.37 | -13.52 | 142.34 | -24.09 | -26.98 |
| 23Q2 (15) | 0.44 | 0.54 | -12.29 | 0 | 0 | -100.0 | -227.79 | -50.74 | -66.84 | 0.00 | 0 | 0 | 197.49 | -1.57 | 2.1 | 187.50 | -2.06 | -0.21 |
| 23Q1 (14) | 0.44 | -16.14 | -0.99 | 0 | -100.0 | 0 | -151.11 | -15.47 | 22.36 | 0.00 | 0 | 0 | 200.64 | 9.08 | -9.68 | 191.45 | 7.24 | -10.78 |
| 22Q4 (13) | 0.53 | 9.03 | -1.51 | 0.2 | -60.0 | -33.33 | -130.87 | -52.71 | 26.47 | 0.00 | 0 | 0 | 183.94 | -9.13 | -0.25 | 178.52 | -8.41 | -0.99 |
| 22Q3 (12) | 0.48 | -4.58 | 4.57 | 0.5 | 0.0 | 66.67 | -85.70 | 37.23 | -555.2 | 0.00 | 0 | 0 | 202.41 | 4.65 | -7.49 | 194.92 | 3.74 | -7.85 |
| 22Q2 (11) | 0.51 | 13.5 | -13.25 | 0.5 | 0 | 0 | -136.53 | 29.85 | -207.42 | 0.00 | 0 | 0 | 193.42 | -12.93 | 12.45 | 187.90 | -12.43 | 12.27 |
| 22Q1 (10) | 0.45 | -16.59 | 1.64 | 0 | -100.0 | 0 | -194.62 | -9.34 | -104.3 | 0.00 | 0 | 0 | 222.14 | 20.46 | -5.34 | 214.57 | 19.0 | -5.87 |
| 21Q4 (9) | 0.53 | 15.76 | 7.0 | 0.3 | 0.0 | 0 | -177.99 | -1260.78 | -52.09 | 0.00 | 0 | 0 | 184.41 | -15.71 | -9.69 | 180.31 | -14.76 | -9.26 |
| 21Q3 (8) | 0.46 | -20.84 | -4.8 | 0.3 | 0 | 0 | -13.08 | -110.29 | 71.94 | 0.00 | 0 | 0 | 218.79 | 27.2 | 3.57 | 211.53 | 26.38 | 2.5 |
| 21Q2 (7) | 0.58 | 32.98 | 16.7 | 0 | 0 | 0 | 127.10 | 233.42 | 116.12 | 0.00 | 0 | 0 | 172.00 | -26.71 | -15.98 | 167.37 | -26.57 | -16.37 |
| 21Q1 (6) | 0.44 | -12.19 | -23.07 | 0 | 0 | 0 | -95.26 | 18.6 | -127.17 | 0.00 | 0 | 0 | 234.67 | 14.93 | 32.4 | 227.94 | 14.72 | 31.34 |
| 20Q4 (5) | 0.50 | 2.99 | -5.04 | 0 | 0 | 0 | -117.03 | -151.03 | -123.77 | 0.00 | 0 | 0 | 204.19 | -3.34 | 5.63 | 198.70 | -3.72 | 5.21 |
| 20Q3 (4) | 0.49 | -2.96 | 0.0 | 0 | 0 | 0.0 | -46.62 | -179.27 | 0.0 | 0.00 | 0 | 0.0 | 211.24 | 3.18 | 0.0 | 206.38 | 3.12 | 0.0 |
| 20Q2 (3) | 0.50 | -12.34 | 0.0 | 0 | 0 | 0.0 | 58.81 | -83.23 | 0.0 | 0.00 | 0 | 0.0 | 204.72 | 15.5 | 0.0 | 200.14 | 15.32 | 0.0 |
| 20Q1 (2) | 0.57 | 8.4 | 0.0 | 0 | 0 | 0.0 | 350.67 | -28.76 | 0.0 | 0.00 | 0 | 0.0 | 177.24 | -8.31 | 0.0 | 173.55 | -8.11 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 492.25 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 193.30 | 0.0 | 0.0 | 188.86 | 0.0 | 0.0 |
