- 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 | -8.31 | 20.01 | -5.43 | 74.98 | -18.6 | 7.12 | -51.2 | 0.00 | 0 | 234.94 | 9.66 | 226.33 | 9.07 |
| 2022 (9) | 0.41 | 6.39 | 21.16 | 17.29 | 92.11 | -13.67 | 14.59 | -51.64 | 0.00 | 0 | 214.25 | -6.2 | 207.51 | -5.38 |
| 2021 (8) | 0.38 | 7.18 | 18.04 | 74.3 | 106.7 | 50.83 | 30.17 | 18.78 | 0.00 | 0 | 228.40 | -9.52 | 219.30 | -9.68 |
| 2020 (7) | 0.36 | -0.91 | 10.35 | -14.67 | 70.74 | -17.63 | 25.40 | 17.54 | 0.00 | 0 | 252.44 | 0.19 | 242.79 | 0.9 |
| 2019 (6) | 0.36 | -14.2 | 12.13 | -12.42 | 85.88 | -11.58 | 21.61 | 6.45 | 0.00 | 0 | 251.96 | 17.95 | 240.62 | 18.87 |
| 2018 (5) | 0.42 | -13.3 | 13.85 | -25.62 | 97.13 | -4.47 | 20.30 | 18.3 | 0.00 | 0 | 213.62 | 14.79 | 202.42 | 18.81 |
| 2017 (4) | 0.49 | -3.17 | 18.62 | 28.33 | 101.67 | 13.98 | 17.16 | -10.86 | 0.00 | 0 | 186.10 | 4.77 | 170.37 | 7.28 |
| 2016 (3) | 0.50 | 10.22 | 14.51 | 18.64 | 89.2 | -1.74 | 19.25 | 3.61 | 0.00 | 0 | 177.62 | -6.88 | 158.81 | -8.37 |
| 2015 (2) | 0.46 | -5.13 | 12.23 | -11.95 | 90.78 | -13.32 | 18.58 | 40.02 | 0.02 | -73.8 | 190.74 | 3.81 | 173.31 | 4.52 |
| 2014 (1) | 0.48 | -8.28 | 13.89 | -7.03 | 104.73 | 4.5 | 13.27 | 36.8 | 0.08 | 0 | 183.74 | 9.34 | 165.81 | 12.31 |
| 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) | 0.32 | -7.37 | -21.3 | 19.38 | 0.94 | -10.4 | 22.88 | 135.63 | 47.71 | 0.00 | 0 | 0 | 277.69 | 7.78 | 29.03 | 270.49 | 8.63 | 31.99 |
| 24Q2 (19) | 0.35 | -6.89 | -10.28 | 19.2 | -0.72 | -0.05 | 9.71 | 29.81 | 57.37 | 0.00 | 0 | 0 | 257.65 | 8.91 | 14.14 | 249.00 | 8.75 | 13.88 |
| 24Q1 (18) | 0.37 | -0.29 | -14.09 | 19.34 | -3.35 | -12.21 | 7.48 | 154.42 | 87.47 | 0.00 | 0 | 0 | 236.58 | 0.7 | 17.44 | 228.96 | 1.16 | 17.2 |
| 23Q4 (17) | 0.37 | -8.49 | -8.31 | 20.01 | -7.49 | -5.43 | 2.94 | -81.02 | -9.54 | 0.00 | 0 | 0 | 234.94 | 9.17 | 9.66 | 226.33 | 10.44 | 9.07 |
| 23Q3 (16) | 0.41 | 5.6 | 6.46 | 21.63 | 12.6 | 22.34 | 15.49 | 151.05 | -55.28 | 0.00 | 0 | 0 | 215.21 | -4.66 | -4.8 | 204.93 | -6.28 | -5.79 |
| 23Q2 (15) | 0.39 | -10.85 | -11.27 | 19.21 | -12.8 | -7.56 | 6.17 | 54.64 | 10.57 | 0.00 | 0 | 0 | 225.74 | 12.06 | 12.48 | 218.66 | 11.93 | 13.31 |
| 23Q1 (14) | 0.43 | 6.42 | 2.91 | 22.03 | 4.11 | 9.55 | 3.99 | 22.77 | -76.98 | 0.00 | 0 | 0 | 201.45 | -5.97 | -4.39 | 195.36 | -5.86 | -3.19 |
| 22Q4 (13) | 0.41 | 6.25 | 6.39 | 21.16 | 19.68 | 17.29 | 3.25 | -90.62 | -86.22 | 0.00 | 0 | 0 | 214.25 | -5.22 | -6.2 | 207.51 | -4.61 | -5.38 |
| 22Q3 (12) | 0.38 | -11.98 | -2.71 | 17.68 | -14.92 | 5.49 | 34.64 | 520.79 | -24.97 | 0.00 | 0 | 0 | 226.06 | 12.64 | -1.41 | 217.53 | 12.73 | -1.07 |
| 22Q2 (11) | 0.44 | 3.41 | 1.42 | 20.78 | 3.33 | 34.67 | 5.58 | -67.8 | -75.17 | 0.00 | 0 | 0 | 200.69 | -4.75 | -5.6 | 192.97 | -4.38 | -5.08 |
| 22Q1 (10) | 0.42 | 10.01 | 3.23 | 20.11 | 11.47 | 62.05 | 17.33 | -26.51 | -38.31 | 0.00 | 0 | 0 | 210.69 | -7.75 | -4.99 | 201.80 | -7.98 | -4.72 |
| 21Q4 (9) | 0.38 | -2.84 | 7.18 | 18.04 | 7.64 | 74.3 | 23.58 | -48.93 | -44.79 | 0.00 | 0 | 0 | 228.40 | -0.39 | -9.52 | 219.30 | -0.27 | -9.68 |
| 21Q3 (8) | 0.39 | -8.25 | 2.89 | 16.76 | 8.62 | 29.42 | 46.17 | 105.47 | 15.28 | 0.00 | 0 | 0 | 229.30 | 7.86 | -2.11 | 219.89 | 8.16 | -2.47 |
| 21Q2 (7) | 0.43 | 5.26 | 12.03 | 15.43 | 24.34 | 21.88 | 22.47 | -20.01 | 69.46 | 0.00 | 0 | 0 | 212.59 | -4.13 | -9.43 | 203.30 | -4.01 | -9.38 |
| 21Q1 (6) | 0.41 | 14.22 | 0.02 | 12.41 | 19.9 | 0.65 | 28.09 | -34.23 | 316.15 | 0.00 | 0 | 0 | 221.75 | -12.16 | 1.18 | 211.80 | -12.76 | 0.91 |
| 20Q4 (5) | 0.36 | -6.72 | -0.91 | 10.35 | -20.08 | -14.67 | 42.71 | 6.64 | 398.95 | 0.00 | 0 | 0 | 252.44 | 7.77 | 0.19 | 242.79 | 7.69 | 0.9 |
| 20Q3 (4) | 0.38 | -0.1 | 0.0 | 12.95 | 2.29 | 0.0 | 40.05 | 202.04 | 0.0 | 0.00 | 0 | 0.0 | 234.24 | -0.2 | 0.0 | 225.45 | 0.49 | 0.0 |
| 20Q2 (3) | 0.38 | -6.02 | 0.0 | 12.66 | 2.68 | 0.0 | 13.26 | 96.44 | 0.0 | 0.00 | 0 | 0.0 | 234.72 | 7.1 | 0.0 | 224.34 | 6.88 | 0.0 |
| 20Q1 (2) | 0.41 | 13.15 | 0.0 | 12.33 | 1.65 | 0.0 | 6.75 | -21.14 | 0.0 | 0.00 | 0 | 0.0 | 219.16 | -13.02 | 0.0 | 209.90 | -12.77 | 0.0 |
| 19Q4 (1) | 0.36 | 0.0 | 0.0 | 12.13 | 0.0 | 0.0 | 8.56 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 251.96 | 0.0 | 0.0 | 240.62 | 0.0 | 0.0 |
