- 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) | 0.33 | -3.27 | 9.39 | -1.47 | 64.04 | 0.28 | 42.03 | -37.0 | 0.29 | 0 | 242.34 | -0.3 | 133.51 | 25.29 |
| 2022 (9) | 0.34 | -1.47 | 9.53 | 11.72 | 63.86 | 9.63 | 66.71 | 2.65 | 0.00 | 0 | 243.06 | 1.53 | 106.56 | -16.33 |
| 2021 (8) | 0.35 | 7.45 | 8.53 | 19.64 | 58.25 | -3.62 | 64.99 | -2.64 | 0.00 | 0 | 239.40 | -12.18 | 127.35 | -18.41 |
| 2020 (7) | 0.32 | -4.99 | 7.13 | -10.09 | 60.44 | -4.41 | 66.75 | -0.82 | 0.00 | 0 | 272.60 | 9.12 | 156.09 | 5.51 |
| 2019 (6) | 0.34 | -2.3 | 7.93 | 25.28 | 63.23 | 3.98 | 67.30 | -28.49 | 0.00 | 0 | 249.82 | -1.34 | 147.94 | -5.96 |
| 2018 (5) | 0.35 | -10.6 | 6.33 | -29.9 | 60.81 | -1.84 | 94.11 | 18.89 | 0.00 | 0 | 253.22 | 13.65 | 157.31 | 6.92 |
| 2017 (4) | 0.39 | 1.04 | 9.03 | 26.65 | 61.95 | -2.39 | 79.16 | 4.41 | 0.00 | 0 | 222.81 | -3.09 | 147.13 | -1.99 |
| 2016 (3) | 0.39 | 1.18 | 7.13 | 60.22 | 63.47 | -4.31 | 75.82 | 83.49 | 0.00 | 0 | 229.91 | -3.7 | 150.12 | 24.16 |
| 2015 (2) | 0.38 | 0.26 | 4.45 | -6.32 | 66.33 | 5.34 | 41.32 | 96.29 | 0.00 | 0 | 238.75 | 5.92 | 120.91 | 13.33 |
| 2014 (1) | 0.38 | 1.85 | 4.75 | 6.98 | 62.97 | 5.02 | 21.05 | 12.81 | 0.00 | 0 | 225.40 | 3.29 | 106.69 | 29.38 |
| 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) | 0.33 | -2.62 | -7.08 | 8.19 | -6.83 | -19.47 | 35.61 | -32.91 | -38.66 | 0.00 | 0 | -100.0 | 226.04 | 6.79 | 4.37 | 125.58 | 5.58 | 9.68 |
| 24Q2 (19) | 0.34 | 4.27 | -5.03 | 8.79 | -6.39 | -9.29 | 53.08 | -20.65 | 46.91 | 0.00 | -100.0 | -100.0 | 211.66 | -17.04 | -0.4 | 118.94 | -17.45 | 16.29 |
| 24Q1 (18) | 0.33 | -1.72 | -3.01 | 9.39 | 0.0 | -1.47 | 66.89 | 62.99 | 104.81 | 0.83 | -30.26 | 0 | 255.13 | 5.28 | 3.53 | 144.09 | 7.92 | 23.51 |
| 23Q4 (17) | 0.33 | -6.89 | -3.27 | 9.39 | -7.67 | -1.47 | 41.04 | -29.3 | -2.05 | 1.19 | 116.51 | 0 | 242.34 | 11.89 | -0.3 | 133.51 | 16.6 | 25.29 |
| 23Q3 (16) | 0.36 | -0.48 | 1.54 | 10.17 | 4.95 | 33.29 | 58.05 | 60.67 | -45.57 | 0.55 | 38.78 | 0 | 216.58 | 1.91 | -12.21 | 114.50 | 11.95 | 3.08 |
| 23Q2 (15) | 0.36 | 6.49 | -3.64 | 9.69 | 1.68 | 22.19 | 36.13 | 10.62 | -2.98 | 0.40 | 0 | 0 | 212.52 | -13.76 | -3.57 | 102.28 | -12.33 | -6.19 |
| 23Q1 (14) | 0.34 | -1.99 | 2.44 | 9.53 | 0.0 | 11.72 | 32.66 | -22.05 | -61.37 | 0.00 | 0 | 0 | 246.44 | 1.39 | -9.67 | 116.66 | 9.48 | -18.86 |
| 22Q4 (13) | 0.34 | -2.25 | -1.47 | 9.53 | 24.9 | 11.72 | 41.90 | -60.71 | -5.69 | 0.00 | 0 | 0 | 243.06 | -1.47 | 1.53 | 106.56 | -4.07 | -16.33 |
| 22Q3 (12) | 0.35 | -5.55 | 1.27 | 7.63 | -3.78 | 10.1 | 106.65 | 186.39 | 43.25 | 0.00 | 0 | 0 | 246.69 | 11.94 | 3.83 | 111.08 | 1.88 | -7.4 |
| 22Q2 (11) | 0.37 | 13.21 | 12.73 | 7.93 | -7.03 | 14.43 | 37.24 | -55.96 | -36.27 | 0.00 | 0 | 0 | 220.38 | -19.22 | -15.04 | 109.03 | -24.17 | -10.06 |
| 22Q1 (10) | 0.33 | -5.72 | -0.82 | 8.53 | 0.0 | 17.98 | 84.55 | 90.3 | -1.35 | 0.00 | 0 | 0 | 272.81 | 13.96 | 2.68 | 143.78 | 12.9 | -11.25 |
| 21Q4 (9) | 0.35 | 0.46 | 7.45 | 8.53 | 23.09 | 19.64 | 44.43 | -40.32 | -6.27 | 0.00 | 0 | 0 | 239.40 | 0.77 | -12.18 | 127.35 | 6.16 | -18.41 |
| 21Q3 (8) | 0.35 | 5.14 | 1.14 | 6.93 | 0.0 | 4.52 | 74.45 | 27.42 | -19.17 | 0.00 | 0 | 0 | 237.58 | -8.4 | -1.93 | 119.96 | -1.04 | -13.74 |
| 21Q2 (7) | 0.33 | -0.39 | -7.45 | 6.93 | -4.15 | 4.52 | 58.43 | -31.83 | 13.24 | 0.00 | 0 | 0 | 259.38 | -2.37 | 14.71 | 121.22 | -25.17 | 0.42 |
| 21Q1 (6) | 0.33 | 2.13 | -1.84 | 7.23 | 1.4 | -6.47 | 85.71 | 80.82 | 6.22 | 0.00 | 0 | 0 | 265.69 | -2.53 | 1.31 | 162.00 | 3.79 | 4.13 |
| 20Q4 (5) | 0.32 | -5.44 | -4.99 | 7.13 | 7.54 | -10.09 | 47.40 | -48.54 | -22.22 | 0.00 | 0 | 0 | 272.60 | 12.53 | 9.12 | 156.09 | 12.25 | 6.21 |
| 20Q3 (4) | 0.34 | -3.8 | 0.0 | 6.63 | 0.0 | 0.0 | 92.11 | 78.51 | 0.0 | 0.00 | 0 | 0.0 | 242.25 | 7.13 | 0.0 | 139.06 | 15.2 | 0.0 |
| 20Q2 (3) | 0.36 | 5.64 | 0.0 | 6.63 | -14.23 | 0.0 | 51.60 | -36.05 | 0.0 | 0.00 | 0 | 0.0 | 226.12 | -13.78 | 0.0 | 120.71 | -22.41 | 0.0 |
| 20Q1 (2) | 0.34 | -1.15 | 0.0 | 7.73 | -2.52 | 0.0 | 80.69 | 32.41 | 0.0 | 0.00 | 0 | 0.0 | 262.25 | 4.98 | 0.0 | 155.58 | 5.86 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 7.93 | 0.0 | 0.0 | 60.94 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 249.82 | 0.0 | 0.0 | 146.97 | 0.0 | 0.0 |
