- 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) | 0.30 | -10.45 | 0 | 0 | 27.72 | 16.62 | 87.20 | 76.8 | 0.00 | 0 | 219.59 | 25.9 | 212.43 | 27.01 |
| 2022 (9) | 0.34 | -2.92 | 0 | 0 | 23.77 | 41.32 | 49.32 | 700.65 | 0.00 | 0 | 174.42 | 13.96 | 167.26 | 14.7 |
| 2021 (8) | 0.35 | 5.43 | 0.02 | 0 | 16.82 | -38.81 | 6.16 | -89.05 | 0.00 | 0 | 153.05 | -21.12 | 145.82 | -22.39 |
| 2020 (7) | 0.33 | 3.86 | 0 | 0 | 27.49 | -8.06 | 56.27 | -20.84 | 0.00 | 0 | 194.02 | -3.57 | 187.89 | -3.52 |
| 2019 (6) | 0.32 | 98.31 | 0.12 | 0 | 29.9 | -0.53 | 71.08 | -99.84 | 0.00 | 0 | 201.20 | -24.76 | 194.74 | -23.97 |
| 2018 (5) | 0.16 | -1.06 | 0 | 0 | 30.06 | 3.26 | 44308.10 | 703.13 | 0.00 | 0 | 267.41 | 5.45 | 256.13 | 7.72 |
| 2017 (4) | 0.16 | -6.29 | 0.02 | -93.94 | 29.11 | -0.78 | 5516.92 | 636.88 | 0.00 | 0 | 253.60 | 4.57 | 237.78 | 5.38 |
| 2016 (3) | 0.17 | -5.76 | 0.33 | -83.5 | 29.34 | -4.77 | 748.69 | 72.37 | 0.00 | 0 | 242.51 | -6.53 | 225.65 | -10.11 |
| 2015 (2) | 0.18 | -4.8 | 2.0 | 16.96 | 30.81 | -4.73 | 434.35 | 129.29 | 0.03 | -80.75 | 259.46 | -1.79 | 251.03 | -0.95 |
| 2014 (1) | 0.19 | -8.37 | 1.71 | -29.34 | 32.34 | -1.34 | 189.43 | 98.65 | 0.16 | 0 | 264.18 | -3.97 | 253.45 | -3.87 |
| 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) | 0.28 | -22.91 | -9.42 | 0 | 0 | 0 | 70.42 | -16.75 | -26.02 | 0.00 | 0 | 0 | 219.75 | 34.93 | 8.45 | 212.62 | 33.7 | 8.18 |
| 24Q2 (19) | 0.37 | -5.11 | 0.3 | 0 | 0 | 0 | 84.59 | -32.28 | -3.7 | 0.00 | 0 | 0 | 162.86 | 18.79 | 0.75 | 159.03 | 19.18 | 1.33 |
| 24Q1 (18) | 0.39 | 28.93 | 0.23 | 0 | 0 | 0 | 124.91 | 124.05 | 16.44 | 0.00 | 0 | 0 | 137.10 | -37.57 | 5.45 | 133.44 | -37.18 | 6.96 |
| 23Q4 (17) | 0.30 | -3.96 | -10.45 | 0 | 0 | 0 | 55.75 | -41.43 | -18.24 | 0.00 | 0 | 0 | 219.59 | 8.38 | 25.9 | 212.43 | 8.08 | 27.01 |
| 23Q3 (16) | 0.31 | -14.64 | -7.04 | 0 | 0 | 0 | 95.19 | 8.37 | 39.19 | 0.00 | 0 | 0 | 202.62 | 25.35 | 21.78 | 196.55 | 25.24 | 23.79 |
| 23Q2 (15) | 0.37 | -5.17 | 9.2 | 0 | 0 | 0 | 87.84 | -18.11 | 1342.43 | 0.00 | 0 | 0 | 161.64 | 24.33 | -11.98 | 156.94 | 25.79 | -10.48 |
| 23Q1 (14) | 0.39 | 15.19 | 18.83 | 0 | 0 | 0 | 107.27 | 57.31 | 57.13 | 0.00 | 0 | 0 | 130.01 | -25.46 | -25.59 | 124.76 | -25.41 | -25.28 |
| 22Q4 (13) | 0.34 | -0.3 | -2.92 | 0 | 0 | -100.0 | 68.19 | -0.29 | -6.69 | 0.00 | 0 | 0 | 174.42 | 4.83 | 13.96 | 167.26 | 5.34 | 14.7 |
| 22Q3 (12) | 0.34 | 0.27 | -16.05 | 0 | 0 | 0 | 68.39 | 1067.33 | 179.96 | 0.00 | 0 | 0 | 166.38 | -9.39 | 30.24 | 158.78 | -9.43 | 29.06 |
| 22Q2 (11) | 0.34 | 3.2 | 14.96 | 0 | 0 | 0 | -7.07 | -110.36 | 77.9 | 0.00 | 0 | 0 | 183.63 | 5.11 | -33.12 | 175.32 | 4.99 | -34.05 |
| 22Q1 (10) | 0.33 | -5.9 | 3.24 | 0 | -100.0 | 0 | 68.27 | -6.58 | -0.16 | 0.00 | 0 | 0 | 174.71 | 14.15 | -17.82 | 166.98 | 14.51 | -18.99 |
| 21Q4 (9) | 0.35 | -13.78 | 5.43 | 0.02 | 0 | 0 | 73.08 | 185.44 | 17.02 | 0.00 | 0 | 0 | 153.05 | 19.8 | -21.12 | 145.82 | 18.52 | -22.39 |
| 21Q3 (8) | 0.40 | 37.3 | 21.65 | 0 | 0 | -100.0 | -85.53 | -167.36 | -248.1 | 0.00 | 0 | 0 | 127.75 | -53.47 | -30.81 | 123.03 | -53.72 | -31.11 |
| 21Q2 (7) | 0.29 | -7.33 | -28.57 | 0 | 0 | -100.0 | -31.99 | -146.78 | -212.68 | 0.00 | 0 | 0 | 274.58 | 29.15 | 96.3 | 265.85 | 28.98 | 94.92 |
| 21Q1 (6) | 0.32 | -3.9 | 8.69 | 0 | 0 | -100.0 | 68.38 | 9.5 | -9.99 | 0.00 | 0 | 0 | 212.60 | 9.58 | -10.42 | 206.12 | 9.7 | -10.36 |
| 20Q4 (5) | 0.33 | -0.52 | 3.86 | 0 | -100.0 | -100.0 | 62.45 | 8.14 | 25.93 | 0.00 | 0 | 0 | 194.02 | 5.09 | -3.57 | 187.89 | 5.21 | -3.52 |
| 20Q3 (4) | 0.33 | -19.38 | 0.0 | 0.01 | -75.0 | 0.0 | 57.75 | 103.42 | 0.0 | 0.00 | 0 | 0.0 | 184.63 | 31.99 | 0.0 | 178.58 | 30.93 | 0.0 |
| 20Q2 (3) | 0.41 | 41.02 | 0.0 | 0.04 | 300.0 | 0.0 | 28.39 | -62.63 | 0.0 | 0.00 | 0 | 0.0 | 139.88 | -41.06 | 0.0 | 136.39 | -40.68 | 0.0 |
| 20Q1 (2) | 0.29 | -8.17 | 0.0 | 0.01 | -91.67 | 0.0 | 75.97 | 53.2 | 0.0 | 0.00 | 0 | 0.0 | 237.34 | 17.96 | 0.0 | 229.93 | 18.07 | 0.0 |
| 19Q4 (1) | 0.32 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 49.59 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 201.20 | 0.0 | 0.0 | 194.74 | 0.0 | 0.0 |
