- 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) | 0.43 | -1.77 | 1.92 | -26.44 | 5.11 | -13.97 | -6.75 | 0 | 0.00 | 0 | 129.90 | 1.16 | 50.69 | 4.6 |
| 2022 (9) | 0.44 | -1.98 | 2.61 | 29.85 | 5.94 | -6.01 | -4.01 | 0 | 0.00 | 0 | 128.41 | -2.75 | 48.46 | 4.08 |
| 2021 (8) | 0.45 | 14.37 | 2.01 | 38.62 | 6.32 | 17.25 | 9.38 | 0 | 0.00 | 0 | 132.04 | -4.46 | 46.56 | -29.04 |
| 2020 (7) | 0.39 | -6.89 | 1.45 | -16.67 | 5.39 | -9.87 | -10.19 | 0 | 0.00 | 0 | 138.20 | 1.48 | 65.61 | 47.94 |
| 2019 (6) | 0.42 | 48.45 | 1.74 | 48.72 | 5.98 | -19.95 | -34.96 | 0 | 0.00 | 0 | 136.18 | -23.23 | 44.35 | -48.44 |
| 2018 (5) | 0.28 | -0.04 | 1.17 | 32.95 | 7.47 | 0.4 | 9.86 | 40.46 | 0.00 | 0 | 177.38 | -3.8 | 86.01 | -1.06 |
| 2017 (4) | 0.28 | 3.57 | 0.88 | -2.22 | 7.44 | -1.85 | 7.02 | 0 | 0.00 | 0 | 184.39 | 1.78 | 86.93 | -1.93 |
| 2016 (3) | 0.27 | -19.98 | 0.9 | -48.28 | 7.58 | 11.31 | -2.75 | 0 | 0.00 | 0 | 181.17 | 14.53 | 88.64 | 46.78 |
| 2015 (2) | 0.34 | 72.77 | 1.74 | 335.0 | 6.81 | -0.44 | -26.38 | 0 | 0.00 | 0 | 158.18 | -43.88 | 60.39 | -56.72 |
| 2014 (1) | 0.20 | 1.02 | 0.4 | 0 | 6.84 | 9.44 | 4.74 | -98.82 | 0.00 | 0 | 281.86 | -34.91 | 139.52 | -56.25 |
| 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) | 0.46 | 1.26 | 4.7 | 2.57 | 3.63 | 17.35 | -5.18 | -6.58 | -43.49 | 0.00 | 0 | 0 | 122.48 | -2.14 | -5.79 | 40.26 | -9.95 | -28.49 |
| 24Q2 (19) | 0.45 | 6.64 | 14.34 | 2.48 | 17.54 | 5.53 | -4.86 | 64.55 | 12.43 | 0.00 | 0 | 0 | 125.16 | -0.37 | -3.34 | 44.71 | 4.05 | -11.17 |
| 24Q1 (18) | 0.42 | -1.87 | -1.12 | 2.11 | 9.9 | -10.97 | -13.71 | 21.61 | -331.13 | 0.00 | 0 | 0 | 125.63 | -3.29 | 1.03 | 42.97 | -15.23 | -7.41 |
| 23Q4 (17) | 0.43 | -1.19 | -1.77 | 1.92 | -12.33 | -26.44 | -17.49 | -384.49 | -116.73 | 0.00 | 0 | 0 | 129.90 | -0.08 | 1.16 | 50.69 | -9.96 | 4.6 |
| 23Q3 (16) | 0.44 | 10.58 | -8.16 | 2.19 | -6.81 | -23.69 | -3.61 | 34.95 | -446.97 | 0.00 | 0 | 0 | 130.01 | 0.4 | -1.28 | 56.30 | 11.86 | 17.44 |
| 23Q2 (15) | 0.40 | -7.77 | -17.63 | 2.35 | -0.84 | -8.91 | -5.55 | -74.53 | -46.05 | 0.00 | 0 | 0 | 129.49 | 4.13 | 0.26 | 50.33 | 8.45 | 22.82 |
| 23Q1 (14) | 0.43 | -2.52 | -4.49 | 2.37 | -9.2 | -1.66 | -3.18 | 60.59 | -55.88 | 0.00 | 0 | 0 | 124.35 | -3.16 | -6.12 | 46.41 | -4.23 | 6.42 |
| 22Q4 (13) | 0.44 | -7.61 | -1.98 | 2.61 | -9.06 | 29.85 | -8.07 | -1122.73 | -146.81 | 0.00 | 0 | 0 | 128.41 | -2.49 | -2.75 | 48.46 | 1.08 | 4.08 |
| 22Q3 (12) | 0.48 | -0.83 | 3.52 | 2.87 | 11.24 | 63.07 | -0.66 | 82.63 | -117.14 | 0.00 | 0 | 0 | 131.69 | 1.97 | 2.39 | 47.94 | 16.98 | 13.47 |
| 22Q2 (11) | 0.48 | 6.94 | 13.34 | 2.58 | 7.05 | 46.59 | -3.80 | -86.27 | -122.33 | 0.00 | 0 | 0 | 129.15 | -2.5 | -3.19 | 40.98 | -6.03 | -38.36 |
| 22Q1 (10) | 0.45 | 0.04 | 7.87 | 2.41 | 19.9 | 56.49 | -2.04 | -111.83 | 40.7 | 0.00 | 0 | 0 | 132.46 | 0.32 | -0.38 | 43.61 | -6.34 | -29.03 |
| 21Q4 (9) | 0.45 | -2.43 | 14.37 | 2.01 | 14.2 | 38.62 | 17.24 | 347.79 | 208.09 | 0.00 | 0 | 0 | 132.04 | 2.66 | -4.46 | 46.56 | 10.2 | -29.04 |
| 21Q3 (8) | 0.46 | 8.58 | 9.82 | 1.76 | 0.0 | -8.33 | 3.85 | -77.38 | 61.76 | 0.00 | 0 | 0 | 128.62 | -3.59 | -0.75 | 42.25 | -36.45 | -12.98 |
| 21Q2 (7) | 0.42 | 1.77 | -3.15 | 1.76 | 14.29 | -16.98 | 17.02 | 594.77 | 212.86 | 0.00 | 0 | 0 | 133.41 | 0.34 | 6.69 | 66.48 | 8.19 | 66.08 |
| 21Q1 (6) | 0.42 | 6.08 | -1.65 | 1.54 | 6.21 | -25.96 | -3.44 | 78.43 | 73.88 | 0.00 | 0 | 0 | 132.96 | -3.79 | 0.08 | 61.45 | -6.34 | 35.71 |
| 20Q4 (5) | 0.39 | -6.32 | -6.89 | 1.45 | -24.48 | -16.67 | -15.95 | -770.17 | 81.35 | 0.00 | 0 | 0 | 138.20 | 6.64 | 1.48 | 65.61 | 35.14 | 47.94 |
| 20Q3 (4) | 0.42 | -4.24 | 0.0 | 1.92 | -9.43 | 0.0 | 2.38 | 115.78 | 0.0 | 0.00 | 0 | 0.0 | 129.59 | 3.63 | 0.0 | 48.55 | 21.28 | 0.0 |
| 20Q2 (3) | 0.44 | 3.35 | 0.0 | 2.12 | 1.92 | 0.0 | -15.08 | -14.5 | 0.0 | 0.00 | 0 | 0.0 | 125.05 | -5.87 | 0.0 | 40.03 | -11.59 | 0.0 |
| 20Q1 (2) | 0.42 | 0.43 | 0.0 | 2.08 | 19.54 | 0.0 | -13.17 | 84.6 | 0.0 | 0.00 | 0 | 0.0 | 132.85 | -2.45 | 0.0 | 45.28 | 2.1 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 1.74 | 0.0 | 0.0 | -85.52 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 136.18 | 0.0 | 0.0 | 44.35 | 0.0 | 0.0 |
