- 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) | 0.34 | -25.13 | 16.85 | -51.9 | 168.93 | -30.14 | 27.13 | -48.04 | 0.00 | 0 | 169.86 | 27.27 | 119.12 | 57.96 |
| 2022 (9) | 0.45 | -7.2 | 35.03 | -5.68 | 241.81 | 55.56 | 52.21 | 11.75 | 0.00 | 0 | 133.46 | 16.56 | 75.41 | 25.64 |
| 2021 (8) | 0.49 | 19.58 | 37.14 | 180.73 | 155.44 | 37.0 | 46.72 | 8.55 | 0.08 | 0 | 114.50 | -24.43 | 60.02 | -30.61 |
| 2020 (7) | 0.41 | 12.01 | 13.23 | -20.73 | 113.46 | -11.66 | 43.04 | -3.24 | 0.00 | 0 | 151.51 | -0.96 | 86.50 | -9.69 |
| 2019 (6) | 0.36 | -11.96 | 16.69 | 25.58 | 128.43 | 27.54 | 44.48 | 6.9 | 0.00 | 0 | 152.98 | -7.88 | 95.78 | -11.31 |
| 2018 (5) | 0.41 | 22.34 | 13.29 | 9.93 | 100.7 | -3.06 | 41.61 | -38.02 | 0.01 | -87.99 | 166.07 | 0.75 | 107.99 | -0.06 |
| 2017 (4) | 0.34 | -9.04 | 12.09 | 43.25 | 103.88 | 14.41 | 67.13 | 32.46 | 0.11 | 12.4 | 164.83 | -9.84 | 108.06 | 1.15 |
| 2016 (3) | 0.37 | -2.11 | 8.44 | -49.1 | 90.8 | 0.38 | 50.68 | 240.13 | 0.10 | 0 | 182.81 | 45.48 | 106.83 | 65.35 |
| 2015 (2) | 0.38 | 10.35 | 16.58 | 36.8 | 90.46 | 6.11 | 14.90 | -38.61 | 0.00 | 0 | 125.66 | -24.93 | 64.61 | -24.49 |
| 2014 (1) | 0.34 | -3.6 | 12.12 | 53.22 | 85.25 | 22.86 | 24.27 | 23.07 | 0.23 | 0 | 167.38 | -15.93 | 85.57 | -12.15 |
| 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) | 0.35 | 0.8 | 4.89 | 20.1 | 4.42 | 125.84 | 11.70 | -79.36 | -71.28 | 0.00 | 0 | 0 | 154.86 | -3.5 | -12.27 | 112.09 | -2.58 | -3.39 |
| 24Q2 (19) | 0.35 | -0.14 | -8.56 | 19.25 | 42.59 | -10.13 | 56.68 | 35.47 | 86.63 | 0.00 | 0 | 0 | 160.48 | 2.24 | 3.95 | 115.06 | 12.54 | 18.39 |
| 24Q1 (18) | 0.35 | 3.52 | -21.43 | 13.5 | -19.88 | -56.48 | 41.84 | 108.37 | 94.7 | 0.00 | 0 | 0 | 156.96 | -7.59 | 20.33 | 102.24 | -14.17 | 38.63 |
| 23Q4 (17) | 0.34 | 0.66 | -25.13 | 16.85 | 89.33 | -51.9 | 20.08 | -50.71 | -23.97 | 0.00 | 0 | 0 | 169.86 | -3.77 | 27.27 | 119.12 | 2.67 | 57.96 |
| 23Q3 (16) | 0.34 | -12.12 | -30.56 | 8.9 | -58.45 | -77.31 | 40.74 | 34.15 | -33.46 | 0.00 | 0 | 0 | 176.52 | 14.34 | 40.88 | 116.02 | 19.37 | 60.74 |
| 23Q2 (15) | 0.38 | -14.2 | -27.28 | 21.42 | -30.95 | -51.37 | 30.37 | 41.32 | -60.47 | 0.00 | 0 | 0 | 154.38 | 18.35 | 33.77 | 97.19 | 31.78 | 54.29 |
| 23Q1 (14) | 0.45 | -1.35 | -16.44 | 31.02 | -11.45 | -27.3 | 21.49 | -18.63 | -69.65 | 0.00 | 0 | -100.0 | 130.44 | -2.26 | 19.09 | 73.75 | -2.2 | 36.93 |
| 22Q4 (13) | 0.45 | -6.64 | -7.2 | 35.03 | -10.71 | -5.68 | 26.41 | -56.87 | -51.53 | 0.00 | 0 | -100.0 | 133.46 | 6.51 | 16.56 | 75.41 | 4.47 | 25.64 |
| 22Q3 (12) | 0.48 | -7.98 | 5.0 | 39.23 | -10.94 | 36.93 | 61.23 | -20.3 | 25.6 | 0.00 | 0 | -100.0 | 125.30 | 8.57 | -1.38 | 72.18 | 14.59 | 5.46 |
| 22Q2 (11) | 0.53 | -1.41 | 10.17 | 44.05 | 3.23 | 67.55 | 76.83 | 8.5 | 317.55 | 0.00 | -100.0 | -100.0 | 115.41 | 5.37 | -7.86 | 62.99 | 16.95 | -1.13 |
| 22Q1 (10) | 0.53 | 9.56 | 18.12 | 42.67 | 14.89 | 140.53 | 70.81 | 29.95 | 5.07 | 0.19 | -27.61 | 0 | 109.53 | -4.34 | -17.19 | 53.86 | -10.26 | -25.67 |
| 21Q4 (9) | 0.49 | 5.63 | 19.58 | 37.14 | 29.63 | 180.73 | 54.49 | 11.77 | 21.71 | 0.26 | -11.86 | 0 | 114.50 | -9.88 | -24.43 | 60.02 | -12.3 | -30.61 |
| 21Q3 (8) | 0.46 | -3.44 | 23.6 | 28.65 | 8.98 | 85.56 | 48.75 | 164.95 | 21.09 | 0.29 | -61.99 | 0 | 127.05 | 1.44 | -24.45 | 68.44 | 7.42 | -37.67 |
| 21Q2 (7) | 0.48 | 5.7 | 10.65 | 26.29 | 48.2 | 44.77 | 18.40 | -72.7 | -38.5 | 0.77 | 0 | 0 | 125.25 | -5.31 | -0.55 | 63.71 | -12.08 | -15.11 |
| 21Q1 (6) | 0.45 | 10.92 | 32.3 | 17.74 | 34.09 | 12.14 | 67.39 | 50.52 | 18.5 | 0.00 | 0 | 0 | 132.27 | -12.7 | -16.07 | 72.46 | -16.23 | -18.51 |
| 20Q4 (5) | 0.41 | 9.18 | 12.01 | 13.23 | -14.31 | -20.73 | 44.77 | 11.2 | -55.59 | 0.00 | 0 | 0 | 151.51 | -9.91 | -0.96 | 86.50 | -21.22 | -9.69 |
| 20Q3 (4) | 0.37 | -13.56 | 0.0 | 15.44 | -14.98 | 0.0 | 40.26 | 34.56 | 0.0 | 0.00 | 0 | 0.0 | 168.17 | 33.53 | 0.0 | 109.80 | 46.3 | 0.0 |
| 20Q2 (3) | 0.43 | 26.37 | 0.0 | 18.16 | 14.79 | 0.0 | 29.92 | -47.39 | 0.0 | 0.00 | 0 | 0.0 | 125.94 | -20.09 | 0.0 | 75.05 | -15.6 | 0.0 |
| 20Q1 (2) | 0.34 | -6.09 | 0.0 | 15.82 | -5.21 | 0.0 | 56.87 | -43.59 | 0.0 | 0.00 | 0 | 0.0 | 157.60 | 3.02 | 0.0 | 88.92 | -7.16 | 0.0 |
| 19Q4 (1) | 0.36 | 0.0 | 0.0 | 16.69 | 0.0 | 0.0 | 100.82 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 152.98 | 0.0 | 0.0 | 95.78 | 0.0 | 0.0 |
