- 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) | 0.44 | -7.19 | 9.38 | -37.67 | 191.13 | -17.06 | 25.08 | -25.78 | 0.00 | 0 | 164.29 | 6.74 | 98.34 | 6.1 |
| 2022 (9) | 0.48 | -10.2 | 15.05 | -39.31 | 230.43 | 23.58 | 33.79 | 22.96 | 0.00 | 0 | 153.91 | 19.6 | 92.69 | 40.44 |
| 2021 (8) | 0.53 | 1.22 | 24.8 | 18.49 | 186.46 | 6.65 | 27.48 | 84.31 | 0.41 | -55.49 | 128.69 | -0.32 | 66.00 | -4.69 |
| 2020 (7) | 0.52 | -2.16 | 20.93 | -27.02 | 174.84 | 2.36 | 14.91 | 19.95 | 0.91 | -42.02 | 129.10 | 3.61 | 69.25 | 5.07 |
| 2019 (6) | 0.54 | 1.53 | 28.68 | -13.25 | 170.81 | -5.81 | 12.43 | -8.06 | 1.58 | -34.34 | 124.60 | -7.62 | 65.91 | -5.25 |
| 2018 (5) | 0.53 | -5.93 | 33.06 | -18.97 | 181.34 | 4.92 | 13.52 | 41.42 | 2.40 | -41.79 | 134.88 | -0.33 | 69.56 | -1.57 |
| 2017 (4) | 0.56 | -10.46 | 40.8 | -18.4 | 172.84 | 6.11 | 9.56 | 31.5 | 4.13 | -20.54 | 135.32 | -6.87 | 70.67 | -2.44 |
| 2016 (3) | 0.63 | -4.05 | 50.0 | -18.41 | 162.89 | -8.14 | 7.27 | 51.14 | 5.19 | -39.7 | 145.31 | 18.03 | 72.44 | 32.7 |
| 2015 (2) | 0.65 | -1.86 | 61.28 | 15.17 | 177.32 | 2.57 | 4.81 | -31.87 | 8.61 | 69.82 | 123.11 | -12.56 | 54.59 | -15.25 |
| 2014 (1) | 0.67 | 2.94 | 53.21 | 31.64 | 172.88 | 9.97 | 7.06 | -19.77 | 5.07 | 0 | 140.80 | -6.94 | 64.41 | -9.56 |
| 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 | -2.31 | 0.83 | 15.04 | -7.33 | 6.74 | 20.11 | -0.35 | -18.38 | 0.04 | -6.1 | 0 | 148.18 | -1.01 | -6.21 | 86.88 | -7.1 | -7.15 |
| 24Q2 (19) | 0.47 | -7.91 | 1.03 | 16.23 | 14.62 | -16.25 | 20.18 | -39.09 | -8.02 | 0.04 | 0 | 0 | 149.69 | 8.51 | -1.44 | 93.52 | 4.36 | 2.69 |
| 24Q1 (18) | 0.51 | 15.95 | -0.1 | 14.16 | 50.96 | -3.93 | 33.13 | 45.37 | 4.25 | 0.00 | 0 | 0 | 137.95 | -16.03 | 0.05 | 89.61 | -8.88 | 5.25 |
| 23Q4 (17) | 0.44 | -3.34 | -7.19 | 9.38 | -33.43 | -37.67 | 22.79 | -7.51 | -5.63 | 0.00 | 0 | 0 | 164.29 | 3.99 | 6.74 | 98.34 | 5.1 | 6.1 |
| 23Q3 (16) | 0.46 | -2.12 | -12.55 | 14.09 | -27.3 | -45.35 | 24.64 | 12.31 | -22.9 | 0.00 | 0 | -100.0 | 157.99 | 4.02 | 7.44 | 93.57 | 2.75 | 17.31 |
| 23Q2 (15) | 0.47 | -8.93 | -16.03 | 19.38 | 31.48 | -37.86 | 21.94 | -30.96 | -35.58 | 0.00 | 0 | -100.0 | 151.88 | 10.15 | 15.29 | 91.07 | 6.96 | 19.14 |
| 23Q1 (14) | 0.51 | 7.71 | -9.09 | 14.74 | -2.06 | -40.03 | 31.78 | 31.59 | -34.27 | 0.00 | 0 | -100.0 | 137.88 | -10.42 | 11.68 | 85.14 | -8.15 | 22.22 |
| 22Q4 (13) | 0.48 | -8.92 | -10.2 | 15.05 | -41.62 | -39.31 | 24.15 | -24.44 | -5.0 | 0.00 | -100.0 | -100.0 | 153.91 | 4.67 | 19.6 | 92.69 | 16.21 | 40.44 |
| 22Q3 (12) | 0.52 | -6.01 | 3.29 | 25.78 | -17.35 | 22.35 | 31.96 | -6.17 | 2.44 | 0.43 | -69.89 | -82.87 | 147.05 | 11.62 | 6.74 | 79.76 | 4.34 | 2.92 |
| 22Q2 (11) | 0.56 | -1.42 | 6.95 | 31.19 | 26.89 | 37.89 | 34.06 | -29.56 | 43.11 | 1.44 | 49.44 | -55.75 | 131.74 | 6.71 | -0.81 | 76.44 | 9.73 | -1.53 |
| 22Q1 (10) | 0.57 | 6.4 | 3.78 | 24.58 | -0.89 | 13.48 | 48.35 | 90.2 | 63.68 | 0.97 | -50.52 | -60.57 | 123.46 | -4.06 | 0.55 | 69.66 | 5.55 | -1.57 |
| 21Q4 (9) | 0.53 | 4.77 | 1.22 | 24.8 | 17.7 | 18.49 | 25.42 | -18.53 | 134.07 | 1.95 | -23.06 | -63.32 | 128.69 | -6.59 | -0.32 | 66.00 | -14.84 | -4.69 |
| 21Q3 (8) | 0.51 | -2.69 | -1.99 | 21.07 | -6.85 | -21.17 | 31.20 | 31.09 | 81.71 | 2.54 | -22.23 | 102.14 | 137.77 | 3.73 | 17.99 | 77.50 | -0.17 | 18.9 |
| 21Q2 (7) | 0.52 | -4.33 | -3.77 | 22.62 | 4.43 | -22.43 | 23.80 | -19.43 | -14.39 | 3.26 | 33.19 | 24.97 | 132.81 | 8.16 | 8.53 | 77.63 | 9.69 | 13.28 |
| 21Q1 (6) | 0.54 | 3.77 | -3.76 | 21.66 | 3.49 | -27.19 | 29.54 | 172.01 | 593.43 | 2.45 | -53.98 | -96.27 | 122.79 | -4.89 | 0.43 | 70.77 | 2.19 | -0.37 |
| 20Q4 (5) | 0.52 | 1.45 | -2.16 | 20.93 | -21.7 | -27.02 | 10.86 | -36.75 | -21.19 | 5.33 | 324.04 | -14.0 | 129.10 | 10.57 | 4.15 | 69.25 | 6.24 | 5.63 |
| 20Q3 (4) | 0.52 | -4.45 | 0.0 | 26.73 | -8.33 | 0.0 | 17.17 | -38.24 | 0.0 | 1.26 | -51.92 | 0.0 | 116.76 | -4.58 | 0.0 | 65.18 | -4.89 | 0.0 |
| 20Q2 (3) | 0.54 | -4.33 | 0.0 | 29.16 | -1.98 | 0.0 | 27.80 | 552.58 | 0.0 | 2.61 | -96.03 | 0.0 | 122.37 | 0.08 | 0.0 | 68.53 | -3.52 | 0.0 |
| 20Q1 (2) | 0.57 | 5.5 | 0.0 | 29.75 | 3.73 | 0.0 | 4.26 | -69.09 | 0.0 | 65.71 | 961.3 | 0.0 | 122.27 | -1.36 | 0.0 | 71.03 | 8.34 | 0.0 |
| 19Q4 (1) | 0.54 | 0.0 | 0.0 | 28.68 | 0.0 | 0.0 | 13.78 | 0.0 | 0.0 | 6.19 | 0.0 | 0.0 | 123.95 | 0.0 | 0.0 | 65.56 | 0.0 | 0.0 |
