- 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) | 0.27 | -15.34 | 10.82 | -29.37 | 62.4 | 6.65 | 57.57 | -23.81 | 0.27 | 19.59 | 228.51 | 17.73 | 155.81 | 10.01 |
| 2022 (9) | 0.32 | -1.32 | 15.32 | 8.81 | 58.51 | 27.09 | 75.56 | -46.35 | 0.22 | 215.76 | 194.09 | -8.86 | 141.63 | -14.12 |
| 2021 (8) | 0.33 | 7.33 | 14.08 | 148.76 | 46.04 | 6.95 | 140.83 | 36.62 | 0.07 | 0 | 212.96 | -2.4 | 164.92 | 11.18 |
| 2020 (7) | 0.30 | -7.65 | 5.66 | -34.57 | 43.05 | 9.35 | 103.08 | 81.0 | 0.00 | 0 | 218.20 | 9.47 | 148.34 | 3.32 |
| 2019 (6) | 0.33 | -3.29 | 8.65 | -8.66 | 39.37 | 10.19 | 56.95 | -2.58 | 0.00 | 0 | 199.33 | 1.96 | 143.58 | 1.73 |
| 2018 (5) | 0.34 | -0.09 | 9.47 | 1.07 | 35.73 | -7.17 | 58.46 | -31.44 | 0.41 | -21.11 | 195.49 | 1.75 | 141.14 | 2.03 |
| 2017 (4) | 0.34 | 4.57 | 9.37 | 50.64 | 38.49 | 4.76 | 85.27 | -34.16 | 0.52 | 272.66 | 192.12 | 6.97 | 138.33 | 9.81 |
| 2016 (3) | 0.33 | -1.03 | 6.22 | 19.16 | 36.74 | 10.63 | 129.52 | 12.39 | 0.14 | -77.42 | 179.60 | -18.75 | 125.97 | -19.07 |
| 2015 (2) | 0.33 | 0.06 | 5.22 | 37.37 | 33.21 | 0.76 | 115.24 | 57.45 | 0.61 | 26.47 | 221.05 | -5.01 | 155.65 | 1.38 |
| 2014 (1) | 0.33 | -0.51 | 3.8 | -17.75 | 32.96 | 7.92 | 73.19 | 85.43 | 0.48 | 0 | 232.72 | 0.18 | 153.53 | -7.79 |
| 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) | 0.20 | -22.24 | -28.37 | 5.33 | -6.65 | -59.03 | 135.59 | 36.67 | 84.43 | 0.82 | -7.68 | 59.29 | 290.06 | 34.11 | 38.74 | 184.96 | 29.26 | 28.34 |
| 24Q2 (19) | 0.26 | -13.63 | -20.64 | 5.71 | -38.67 | -52.38 | 99.21 | 17.77 | 84.03 | 0.89 | 8.68 | 54.1 | 216.28 | 13.31 | 18.85 | 143.09 | 11.45 | 11.77 |
| 24Q1 (18) | 0.30 | 11.66 | -13.3 | 9.31 | -13.96 | -34.2 | 84.24 | 103.48 | 28.57 | 0.82 | -40.28 | 8.42 | 190.87 | -16.47 | 12.11 | 128.39 | -17.6 | 5.56 |
| 23Q4 (17) | 0.27 | -4.48 | -15.34 | 10.82 | -16.83 | -29.37 | 41.40 | -43.69 | 22.38 | 1.38 | 165.82 | 32.36 | 228.51 | 9.3 | 17.73 | 155.81 | 8.11 | 10.01 |
| 23Q3 (16) | 0.29 | -13.85 | -20.43 | 13.01 | 8.51 | -38.25 | 73.52 | 36.38 | -29.59 | 0.52 | -10.69 | -32.0 | 209.06 | 14.89 | 16.37 | 144.12 | 12.58 | 5.43 |
| 23Q2 (15) | 0.33 | -5.64 | -10.6 | 11.99 | -15.27 | -18.1 | 53.91 | -17.72 | -56.39 | 0.58 | -23.53 | 165.56 | 181.97 | 6.88 | 9.72 | 128.02 | 5.25 | 3.38 |
| 23Q1 (14) | 0.35 | 9.03 | 1.62 | 14.15 | -7.64 | 15.32 | 65.52 | 93.67 | -31.13 | 0.76 | -27.09 | 162.37 | 170.26 | -12.28 | -11.79 | 121.63 | -14.12 | -16.41 |
| 22Q4 (13) | 0.32 | -10.23 | -1.32 | 15.32 | -27.29 | 8.81 | 33.83 | -67.6 | -71.72 | 1.04 | 36.57 | 259.84 | 194.09 | 8.04 | -8.86 | 141.63 | 3.61 | -14.12 |
| 22Q3 (12) | 0.36 | -3.21 | 17.25 | 21.07 | 43.92 | 174.35 | 104.42 | -15.54 | -34.04 | 0.76 | 248.77 | 142.16 | 179.65 | 8.32 | -14.61 | 136.70 | 10.38 | -8.19 |
| 22Q2 (11) | 0.37 | 7.26 | 14.13 | 14.64 | 19.32 | 177.27 | 123.63 | 29.95 | -8.85 | 0.22 | -24.45 | -27.51 | 165.85 | -14.07 | -14.24 | 123.84 | -14.89 | -10.4 |
| 22Q1 (10) | 0.35 | 5.88 | 17.27 | 12.27 | -12.86 | 123.09 | 95.14 | -20.48 | -39.61 | 0.29 | 0.0 | 20.23 | 193.01 | -9.37 | -12.24 | 145.51 | -11.77 | -5.9 |
| 21Q4 (9) | 0.33 | 6.67 | 7.33 | 14.08 | 83.33 | 148.76 | 119.64 | -24.42 | 5.53 | 0.29 | -8.09 | 0 | 212.96 | 1.22 | -2.4 | 164.92 | 10.77 | 11.18 |
| 21Q3 (8) | 0.31 | -5.79 | -0.81 | 7.68 | 45.45 | 13.61 | 158.30 | 16.71 | 56.08 | 0.31 | 4.4 | 0 | 210.39 | 8.79 | 2.7 | 148.89 | 7.72 | 4.7 |
| 21Q2 (7) | 0.32 | 10.21 | 0.43 | 5.28 | -4.0 | -1.12 | 135.64 | -13.9 | 12.12 | 0.30 | 25.3 | 0 | 193.39 | -12.06 | -0.12 | 138.22 | -10.62 | -1.01 |
| 21Q1 (6) | 0.29 | -3.09 | -19.26 | 5.5 | -2.83 | -37.85 | 157.53 | 38.95 | 91.69 | 0.24 | 0 | 0 | 219.92 | 0.79 | 26.5 | 154.64 | 4.25 | 21.37 |
| 20Q4 (5) | 0.30 | -1.43 | -7.65 | 5.66 | -16.27 | -34.57 | 113.37 | 11.78 | 132.03 | 0.00 | 0 | 0 | 218.20 | 6.51 | 9.47 | 148.34 | 4.31 | 3.32 |
| 20Q3 (4) | 0.31 | -4.61 | 0.0 | 6.76 | 26.59 | 0.0 | 101.42 | -16.17 | 0.0 | 0.00 | 0 | 0.0 | 204.86 | 5.81 | 0.0 | 142.21 | 1.85 | 0.0 |
| 20Q2 (3) | 0.32 | -11.4 | 0.0 | 5.34 | -39.66 | 0.0 | 120.98 | 47.21 | 0.0 | 0.00 | 0 | 0.0 | 193.62 | 11.37 | 0.0 | 139.63 | 9.59 | 0.0 |
| 20Q1 (2) | 0.36 | 10.84 | 0.0 | 8.85 | 2.31 | 0.0 | 82.18 | 68.19 | 0.0 | 0.00 | 0 | 0.0 | 173.85 | -12.78 | 0.0 | 127.41 | -11.26 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 8.65 | 0.0 | 0.0 | 48.86 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 199.33 | 0.0 | 0.0 | 143.58 | 0.0 | 0.0 |
