- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 0.60 | 11.52 | 12.35 | 23.75 | 40.81 | 58.42 | 0.98 | 0 | 0.00 | 0 | 160.03 | -8.69 | 124.85 | -1.22 |
| 2021 (9) | 0.54 | 15.87 | 9.98 | 14.71 | 25.76 | 7.42 | -4.85 | 0 | 0.00 | 0 | 175.26 | -13.49 | 126.39 | -16.13 |
| 2020 (8) | 0.46 | 13.45 | 8.7 | 3.45 | 23.98 | -19.96 | -5.94 | 0 | 0.00 | 0 | 202.60 | -12.48 | 150.69 | -15.42 |
| 2019 (7) | 0.41 | 42.37 | 8.41 | 44.5 | 29.96 | 6.47 | -20.25 | 0 | 0.00 | 0 | 231.49 | -30.88 | 178.16 | -31.62 |
| 2018 (6) | 0.29 | 29.43 | 5.82 | -16.5 | 28.14 | 0.57 | -52.25 | 0 | 0.00 | 0 | 334.89 | -14.76 | 260.53 | -23.36 |
| 2017 (5) | 0.22 | -9.06 | 6.97 | -17.51 | 27.98 | -34.93 | -11.69 | 0 | 0.00 | 0 | 392.86 | 10.99 | 339.95 | 14.62 |
| 2016 (4) | 0.24 | 5.4 | 8.45 | 4.06 | 43.0 | 3.46 | 0.51 | 0 | 0.00 | 0 | 353.95 | -4.89 | 296.59 | -7.83 |
| 2015 (3) | 0.23 | -21.71 | 8.12 | -31.42 | 41.56 | -26.18 | -3.32 | 0 | 0.00 | 0 | 372.15 | 28.31 | 321.77 | 32.94 |
| 2014 (2) | 0.30 | 26.04 | 11.84 | 85.58 | 56.3 | 8.88 | -11.11 | 0 | 0.00 | 0 | 290.05 | -19.22 | 242.04 | -17.7 |
| 2013 (1) | 0.23 | 31.72 | 6.38 | 0 | 51.71 | -13.15 | -14.88 | 0 | 0.00 | 0 | 359.04 | -22.14 | 294.10 | 0 |
| 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 | -1.33 | -0.92 | 10.03 | -8.82 | -22.01 | 2.48 | 372.53 | 20.39 | 0.00 | 0 | 0 | 181.41 | 1.32 | 0.7 | 145.44 | 6.23 | 3.53 |
| 24Q2 (19) | 0.54 | 7.41 | -5.46 | 11.0 | 1.01 | -12.49 | -0.91 | 59.01 | -125.63 | 0.00 | 0 | 0 | 179.04 | -6.83 | 5.5 | 136.91 | -4.76 | 3.78 |
| 24Q1 (18) | 0.50 | -3.8 | -13.83 | 10.89 | -17.19 | -10.74 | -2.22 | -311.11 | -156.2 | 0.00 | 0 | 0 | 192.17 | 3.94 | 15.83 | 143.76 | 1.53 | 12.84 |
| 23Q4 (17) | 0.52 | -2.81 | -13.58 | 13.15 | 2.26 | 6.48 | -0.54 | -126.21 | -129.67 | 0.00 | 0 | 0 | 184.88 | 2.63 | 15.53 | 141.60 | 0.8 | 13.42 |
| 23Q3 (16) | 0.53 | -5.85 | -8.76 | 12.86 | 2.31 | 1.26 | 2.06 | -41.97 | 316.84 | 0.00 | 0 | 0 | 180.15 | 6.15 | 10.12 | 140.48 | 6.49 | 10.75 |
| 23Q2 (15) | 0.57 | -2.11 | -1.99 | 12.57 | 3.03 | 2.61 | 3.55 | -10.13 | 367.11 | 0.00 | 0 | 0 | 169.71 | 2.29 | 2.34 | 131.92 | 3.55 | 1.51 |
| 23Q1 (14) | 0.58 | -3.52 | 7.37 | 12.2 | -1.21 | 12.96 | 3.95 | 117.03 | 21.91 | 0.00 | 0 | 0 | 165.91 | 3.67 | -5.16 | 127.40 | 2.04 | -5.65 |
| 22Q4 (13) | 0.60 | 2.6 | 11.52 | 12.35 | -2.76 | 23.75 | 1.82 | 291.58 | 250.41 | 0.00 | 0 | 0 | 160.03 | -2.18 | -8.69 | 124.85 | -1.57 | -1.22 |
| 22Q3 (12) | 0.58 | 1.14 | 21.89 | 12.7 | 3.67 | 26.62 | -0.95 | -225.0 | -113.38 | 0.00 | 0 | 0 | 163.60 | -1.34 | -16.4 | 126.84 | -2.4 | -10.21 |
| 22Q2 (11) | 0.58 | 7.24 | 13.19 | 12.25 | 13.43 | 14.59 | 0.76 | -76.54 | 258.33 | 0.00 | 0 | 0 | 165.83 | -5.2 | -10.28 | 129.96 | -3.75 | -5.46 |
| 22Q1 (10) | 0.54 | 0.2 | 14.21 | 10.8 | 8.22 | 20.67 | 3.24 | 367.77 | 201.57 | 0.00 | 0 | 0 | 174.93 | -0.19 | -12.3 | 135.03 | 6.84 | -9.13 |
| 21Q4 (9) | 0.54 | 12.14 | 15.87 | 9.98 | -0.5 | 14.71 | -1.21 | -117.04 | 22.93 | 0.00 | 0 | 0 | 175.26 | -10.44 | -13.49 | 126.39 | -10.53 | -16.13 |
| 21Q3 (8) | 0.48 | -6.07 | 13.31 | 10.03 | -6.17 | 33.91 | 7.10 | 1579.17 | 129.04 | 0.00 | 0 | 0 | 195.70 | 5.88 | -11.83 | 141.27 | 2.77 | -18.42 |
| 21Q2 (7) | 0.51 | 8.21 | 26.5 | 10.69 | 19.44 | 27.26 | -0.48 | 84.95 | -110.71 | 0.00 | 0 | 0 | 184.83 | -7.34 | -20.59 | 137.46 | -7.49 | -15.44 |
| 21Q1 (6) | 0.47 | 1.66 | 0 | 8.95 | 2.87 | 0 | -3.19 | -103.18 | 0 | 0.00 | 0 | 0 | 199.47 | -1.54 | 0 | 148.59 | -1.39 | 0 |
| 20Q4 (5) | 0.46 | 9.67 | 13.45 | 8.7 | 16.15 | 3.45 | -1.57 | 93.58 | 93.51 | 0.00 | 0 | 0 | 202.60 | -8.72 | -12.48 | 150.69 | -12.98 | -15.42 |
| 20Q3 (4) | 0.42 | 4.86 | 0.0 | 7.49 | -10.83 | 0.0 | -24.45 | -645.76 | 0.0 | 0.00 | 0 | 0.0 | 221.96 | -4.64 | 0.0 | 173.17 | 6.53 | 0.0 |
| 20Q2 (3) | 0.40 | 0 | 0.0 | 8.4 | 0 | 0.0 | 4.48 | 0 | 0.0 | 0.00 | 0 | 0.0 | 232.76 | 0 | 0.0 | 162.55 | 0 | 0.0 |
