- 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) | 0.37 | 1.72 | 19.66 | 48.27 | 40.12 | 15.72 | 18.56 | -18.27 | 0.00 | 0 | 187.09 | 4.31 | 118.94 | 0.1 |
| 2022 (9) | 0.36 | 8.27 | 13.26 | 4.66 | 34.67 | 35.22 | 22.71 | -32.03 | 0.00 | 0 | 179.36 | -7.21 | 118.82 | -15.77 |
| 2021 (8) | 0.33 | -4.83 | 12.67 | -6.84 | 25.64 | 14.26 | 33.41 | 25.32 | 0.00 | 0 | 193.29 | 11.0 | 141.07 | 13.23 |
| 2020 (7) | 0.35 | -4.43 | 13.6 | 14.48 | 22.44 | -17.32 | 26.66 | 33.57 | 0.00 | 0 | 174.14 | 4.96 | 124.59 | 4.14 |
| 2019 (6) | 0.37 | -2.09 | 11.88 | -9.1 | 27.14 | 8.3 | 19.96 | 42.78 | 0.00 | 0 | 165.91 | 7.25 | 119.64 | 10.1 |
| 2018 (5) | 0.37 | 12.06 | 13.07 | 31.22 | 25.06 | -7.12 | 13.98 | -46.25 | 0.00 | 0 | 154.69 | -7.61 | 108.66 | -11.1 |
| 2017 (4) | 0.33 | -12.77 | 9.96 | -18.29 | 26.98 | -4.53 | 26.01 | 9.65 | 0.00 | 0 | 167.44 | 22.29 | 122.23 | 30.91 |
| 2016 (3) | 0.38 | 0.76 | 12.19 | -13.61 | 28.26 | -7.37 | 23.72 | -21.77 | 0.00 | 0 | 136.92 | -1.03 | 93.37 | -4.11 |
| 2015 (2) | 0.38 | 8.65 | 14.11 | 15.09 | 30.51 | 16.14 | 30.32 | 71.49 | 0.00 | 0 | 138.34 | -4.14 | 97.37 | 1.42 |
| 2014 (1) | 0.35 | -12.68 | 12.26 | -22.6 | 26.27 | -9.51 | 17.68 | -9.52 | 0.00 | 0 | 144.32 | 22.22 | 96.01 | 15.38 |
| 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) | 0.37 | -3.72 | -7.91 | 21.89 | 7.62 | -2.49 | 19.82 | 54.6 | -8.11 | 0.00 | 0 | 0 | 193.18 | 4.98 | 14.05 | 128.74 | 3.48 | 15.47 |
| 24Q2 (19) | 0.38 | 9.05 | -3.42 | 20.34 | 4.52 | -1.12 | 12.82 | -20.72 | -31.08 | 0.00 | 0 | 0 | 184.02 | -7.25 | 9.48 | 124.41 | -2.7 | 21.9 |
| 24Q1 (18) | 0.35 | -3.82 | -6.99 | 19.46 | -1.02 | 7.63 | 16.17 | -18.46 | 29.15 | 0.00 | 0 | 0 | 198.41 | 6.05 | 14.23 | 127.86 | 7.5 | 19.24 |
| 23Q4 (17) | 0.37 | -8.81 | 1.72 | 19.66 | -12.43 | 48.27 | 19.83 | -8.07 | 69.92 | 0.00 | 0 | 0 | 187.09 | 10.46 | 4.31 | 118.94 | 6.68 | 0.1 |
| 23Q3 (16) | 0.40 | 0.98 | 5.93 | 22.45 | 9.14 | 31.36 | 21.57 | 15.97 | -46.7 | 0.00 | 0 | 0 | 169.38 | 0.77 | -0.24 | 111.49 | 9.24 | -3.35 |
| 23Q2 (15) | 0.40 | 5.01 | 7.48 | 20.57 | 13.77 | 37.13 | 18.60 | 48.56 | -6.63 | 0.00 | 0 | 0 | 168.08 | -3.24 | -2.51 | 102.06 | -4.82 | -12.96 |
| 23Q1 (14) | 0.38 | 5.19 | 6.16 | 18.08 | 36.35 | 18.02 | 12.52 | 7.28 | -34.17 | 0.00 | 0 | 0 | 173.70 | -3.16 | -4.82 | 107.23 | -9.75 | -17.66 |
| 22Q4 (13) | 0.36 | -5.04 | 8.27 | 13.26 | -22.41 | 4.66 | 11.67 | -71.16 | -53.71 | 0.00 | 0 | 0 | 179.36 | 5.64 | -7.21 | 118.82 | 3.0 | -15.77 |
| 22Q3 (12) | 0.38 | 2.46 | 10.01 | 17.09 | 13.93 | 22.95 | 40.47 | 103.16 | -18.09 | 0.00 | 0 | 0 | 169.79 | -1.52 | -6.54 | 115.36 | -1.61 | -10.48 |
| 22Q2 (11) | 0.37 | 3.73 | 12.01 | 15.0 | -2.09 | 21.36 | 19.92 | 4.73 | -13.2 | 0.00 | 0 | 0 | 172.41 | -5.53 | -8.71 | 117.25 | -9.97 | -9.43 |
| 22Q1 (10) | 0.36 | 7.27 | 3.15 | 15.32 | 20.92 | 12.23 | 19.02 | -24.55 | -47.69 | 0.00 | 0 | 0 | 182.50 | -5.58 | 2.02 | 130.23 | -7.68 | -1.21 |
| 21Q4 (9) | 0.33 | -3.51 | -4.83 | 12.67 | -8.85 | -6.84 | 25.21 | -48.98 | 307.27 | 0.00 | 0 | 0 | 193.29 | 6.4 | 11.0 | 141.07 | 9.48 | 13.23 |
| 21Q3 (8) | 0.34 | 4.33 | -11.18 | 13.9 | 12.46 | -21.34 | 49.41 | 115.29 | -39.11 | 0.00 | 0 | 0 | 181.67 | -3.81 | 14.78 | 128.86 | -0.46 | 18.16 |
| 21Q2 (7) | 0.33 | -4.48 | -10.94 | 12.36 | -9.45 | -4.63 | 22.95 | -36.88 | 13.84 | 0.00 | 0 | 0 | 188.87 | 5.58 | 15.06 | 129.46 | -1.8 | 11.3 |
| 21Q1 (6) | 0.35 | -1.03 | -3.08 | 13.65 | 0.37 | 17.47 | 36.36 | 487.4 | 604.65 | 0.00 | 0 | 0 | 178.88 | 2.72 | 7.95 | 131.83 | 5.81 | 10.57 |
| 20Q4 (5) | 0.35 | -9.94 | -4.43 | 13.6 | -23.03 | 14.48 | 6.19 | -92.37 | -75.13 | 0.00 | 0 | 0 | 174.14 | 10.03 | 4.96 | 124.59 | 14.24 | 4.14 |
| 20Q3 (4) | 0.39 | 4.61 | 0.0 | 17.67 | 36.34 | 0.0 | 81.15 | 302.53 | 0.0 | 0.00 | 0 | 0.0 | 158.27 | -3.58 | 0.0 | 109.06 | -6.24 | 0.0 |
| 20Q2 (3) | 0.37 | 3.95 | 0.0 | 12.96 | 11.53 | 0.0 | 20.16 | 290.7 | 0.0 | 0.00 | 0 | 0.0 | 164.15 | -0.94 | 0.0 | 116.32 | -2.44 | 0.0 |
| 20Q1 (2) | 0.36 | -2.41 | 0.0 | 11.62 | -2.19 | 0.0 | 5.16 | -79.27 | 0.0 | 0.00 | 0 | 0.0 | 165.70 | -0.13 | 0.0 | 119.23 | -0.34 | 0.0 |
| 19Q4 (1) | 0.37 | 0.0 | 0.0 | 11.88 | 0.0 | 0.0 | 24.89 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 165.91 | 0.0 | 0.0 | 119.64 | 0.0 | 0.0 |
