- 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) | 0.18 | -6.76 | 7.0 | -26.32 | 105.76 | 10.65 | 74.71 | -7.18 | 0.00 | 0 | 466.95 | 16.06 | 149.38 | 23.06 |
| 2022 (9) | 0.19 | -4.86 | 9.5 | -13.64 | 95.58 | 3.63 | 80.49 | -29.92 | 0.00 | 0 | 402.32 | 13.79 | 121.39 | 11.75 |
| 2021 (8) | 0.20 | 9.28 | 11.0 | 29.41 | 92.23 | 0.2 | 114.85 | 39.21 | 0.00 | 0 | 353.55 | -15.63 | 108.63 | -13.89 |
| 2020 (7) | 0.19 | -11.32 | 8.5 | -39.29 | 92.05 | 0.65 | 82.50 | 44.03 | 0.00 | 0 | 419.03 | 32.42 | 126.15 | 41.11 |
| 2019 (6) | 0.21 | -9.55 | 14.0 | -33.33 | 91.46 | 2.74 | 57.28 | 32.93 | 0.00 | 0 | 316.44 | 24.03 | 89.40 | 27.4 |
| 2018 (5) | 0.23 | 0.39 | 21.0 | 1.45 | 89.02 | -2.07 | 43.09 | 10.54 | 0.00 | 0 | 255.14 | -1.02 | 70.17 | -16.93 |
| 2017 (4) | 0.23 | 15.86 | 20.7 | 100.97 | 90.9 | 3.74 | 38.98 | -78.56 | 0.00 | 0 | 257.78 | -26.22 | 84.47 | -49.59 |
| 2016 (3) | 0.20 | -5.8 | 10.3 | 198.55 | 87.62 | 37.75 | 181.82 | 119.83 | 0.00 | 0 | 349.37 | -9.05 | 167.57 | -29.44 |
| 2015 (2) | 0.21 | 10.87 | 3.45 | -27.37 | 63.61 | 5.75 | 82.71 | 83.43 | 0.00 | 0 | 384.12 | -18.62 | 237.47 | -37.36 |
| 2014 (1) | 0.19 | -5.9 | 4.75 | -20.83 | 60.15 | -8.0 | 45.09 | -40.32 | 0.00 | 0 | 472.01 | 5.08 | 379.08 | 11.66 |
| 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) | 0.22 | -2.32 | 5.39 | 16.0 | 88.24 | 60.0 | 59.55 | -36.64 | -41.23 | 0.00 | 0 | 0 | 316.56 | 1.63 | -13.76 | 89.74 | -3.36 | -25.58 |
| 24Q2 (19) | 0.22 | 1.71 | -0.63 | 8.5 | 41.67 | 6.25 | 93.98 | 59.94 | 18.24 | 0.00 | 0 | 0 | 311.47 | -1.56 | -0.43 | 92.86 | -5.24 | -9.59 |
| 24Q1 (18) | 0.22 | 19.75 | 4.49 | 6.0 | -14.29 | 0.0 | 58.76 | 1.15 | 2.64 | 0.00 | 0 | 0 | 316.42 | -32.24 | -8.55 | 97.99 | -34.4 | -5.24 |
| 23Q4 (17) | 0.18 | -11.42 | -6.76 | 7.0 | -30.0 | -26.32 | 58.09 | -42.67 | 12.38 | 0.00 | 0 | 0 | 466.95 | 27.22 | 16.06 | 149.38 | 23.88 | 23.06 |
| 23Q3 (16) | 0.20 | -7.9 | -8.92 | 10.0 | 25.0 | -37.42 | 101.32 | 27.48 | -9.23 | 0.00 | 0 | 0 | 367.05 | 17.34 | 20.43 | 120.58 | 17.4 | 32.03 |
| 23Q2 (15) | 0.22 | 6.95 | -5.9 | 8.0 | 33.33 | -36.0 | 79.48 | 38.83 | -13.78 | 0.00 | 0 | 0 | 312.81 | -9.6 | 14.5 | 102.71 | -0.68 | 34.79 |
| 23Q1 (14) | 0.21 | 6.86 | 9.17 | 6.0 | -36.84 | -36.84 | 57.25 | 10.76 | -20.31 | 0.00 | 0 | 0 | 346.01 | -14.0 | -17.04 | 103.41 | -14.81 | -12.25 |
| 22Q4 (13) | 0.19 | -13.48 | -4.86 | 9.5 | -40.55 | -13.64 | 51.69 | -53.69 | -53.11 | 0.00 | 0 | 0 | 402.32 | 32.0 | 13.79 | 121.39 | 32.91 | 11.75 |
| 22Q3 (12) | 0.22 | -4.84 | 2.33 | 15.98 | 27.84 | 6.53 | 111.62 | 21.09 | -31.29 | 0.00 | 0 | 0 | 304.79 | 11.56 | 0.19 | 91.33 | 19.86 | 4.93 |
| 22Q2 (11) | 0.24 | 24.08 | 21.52 | 12.5 | 31.58 | 31.58 | 92.18 | 28.31 | -12.58 | 0.00 | 0 | 0 | 273.20 | -34.5 | -31.67 | 76.20 | -35.34 | -40.44 |
| 22Q1 (10) | 0.19 | -6.87 | -0.16 | 9.5 | -13.64 | -5.0 | 71.84 | -34.83 | -15.33 | 0.00 | 0 | 0 | 417.09 | 17.97 | 2.24 | 117.84 | 8.48 | -2.7 |
| 21Q4 (9) | 0.20 | -6.94 | 9.28 | 11.0 | -26.67 | 29.41 | 110.24 | -32.13 | 21.6 | 0.00 | 0 | 0 | 353.55 | 16.22 | -15.63 | 108.63 | 24.8 | -13.89 |
| 21Q3 (8) | 0.22 | 13.0 | 2.1 | 15.0 | 57.89 | 3.45 | 162.44 | 54.04 | 7.45 | 0.00 | 0 | 0 | 304.20 | -23.91 | -2.79 | 87.04 | -31.96 | -11.8 |
| 21Q2 (7) | 0.19 | 1.95 | -17.81 | 9.5 | -5.0 | -26.92 | 105.45 | 24.28 | 86.37 | 0.00 | 0 | 0 | 399.81 | -2.0 | 52.93 | 127.93 | 5.63 | 61.81 |
| 21Q1 (6) | 0.19 | 1.93 | -9.09 | 10.0 | 17.65 | -33.33 | 84.85 | -6.41 | 120.45 | 0.00 | 0 | 0 | 407.96 | -2.64 | 26.32 | 121.11 | -4.0 | 42.68 |
| 20Q4 (5) | 0.19 | -13.05 | -11.32 | 8.5 | -41.38 | -39.29 | 90.66 | -40.03 | 69.33 | 0.00 | 0 | 0 | 419.03 | 33.91 | 32.42 | 126.15 | 27.84 | 41.11 |
| 20Q3 (4) | 0.21 | -9.03 | 0.0 | 14.5 | 11.54 | 0.0 | 151.18 | 167.2 | 0.0 | 0.00 | 0 | 0.0 | 312.93 | 19.69 | 0.0 | 98.68 | 24.82 | 0.0 |
| 20Q2 (3) | 0.24 | 12.77 | 0.0 | 13.0 | -13.33 | 0.0 | 56.58 | 47.0 | 0.0 | 0.00 | 0 | 0.0 | 261.44 | -19.05 | 0.0 | 79.06 | -6.86 | 0.0 |
| 20Q1 (2) | 0.21 | -0.57 | 0.0 | 15.0 | 7.14 | 0.0 | 38.49 | -28.11 | 0.0 | 0.00 | 0 | 0.0 | 322.96 | 2.06 | 0.0 | 84.88 | -5.06 | 0.0 |
| 19Q4 (1) | 0.21 | 0.0 | 0.0 | 14.0 | 0.0 | 0.0 | 53.54 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 316.44 | 0.0 | 0.0 | 89.40 | 0.0 | 0.0 |
