- 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) | 0.24 | -5.93 | 1.3 | -5.11 | 25.01 | -6.33 | 53.42 | 5.49 | 0.06 | -40.63 | 383.60 | 11.29 | 191.57 | 26.13 |
| 2022 (9) | 0.26 | -24.01 | 1.37 | -62.15 | 26.7 | 12.52 | 50.64 | 21.5 | 0.09 | -76.7 | 344.67 | 43.68 | 151.88 | 43.11 |
| 2021 (8) | 0.34 | 3.82 | 3.62 | 5.23 | 23.73 | 2.86 | 41.68 | 13.76 | 0.40 | 0 | 239.89 | 22.69 | 106.13 | 35.99 |
| 2020 (7) | 0.33 | -0.97 | 3.44 | -0.58 | 23.07 | -1.2 | 36.64 | 16.54 | 0.00 | 0 | 195.52 | 8.1 | 78.04 | -12.95 |
| 2019 (6) | 0.33 | 27.79 | 3.46 | 104.73 | 23.35 | 1.83 | 31.44 | -75.46 | 0.00 | 0 | 180.87 | -29.82 | 89.65 | -17.31 |
| 2018 (5) | 0.26 | 9.86 | 1.69 | 62.5 | 22.93 | 1.01 | 128.10 | -43.38 | 0.00 | 0 | 257.74 | -19.37 | 108.42 | -23.72 |
| 2017 (4) | 0.24 | 11.36 | 1.04 | 89.09 | 22.7 | 2.16 | 226.25 | -3.08 | 0.00 | 0 | 319.64 | -7.61 | 142.13 | -22.63 |
| 2016 (3) | 0.21 | 11.69 | 0.55 | 10.0 | 22.22 | 0.86 | 233.44 | 26.78 | 0.00 | 0 | 345.97 | -4.22 | 183.71 | -4.9 |
| 2015 (2) | 0.19 | 2.49 | 0.5 | -15.25 | 22.03 | 13.09 | 184.13 | 59.77 | 0.07 | -58.14 | 361.21 | -10.1 | 193.18 | -9.63 |
| 2014 (1) | 0.18 | -11.0 | 0.59 | -9.23 | 19.48 | 12.15 | 115.25 | 21.92 | 0.18 | 0 | 401.80 | 8.21 | 213.76 | -8.99 |
| 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) | 0.23 | -15.89 | -12.04 | 1.6 | 68.42 | -18.37 | 59.79 | -37.92 | 36.73 | 0.30 | -9.59 | 11.13 | 437.79 | 28.34 | 29.1 | 208.95 | 17.2 | 35.59 |
| 24Q2 (19) | 0.27 | 27.27 | -5.9 | 0.95 | 50.79 | -2.06 | 96.31 | 34.01 | 68.32 | 0.33 | 346.67 | -14.81 | 341.13 | -27.28 | 17.9 | 178.29 | -24.19 | 36.21 |
| 24Q1 (18) | 0.21 | -12.81 | -0.98 | 0.63 | -51.54 | -23.17 | 71.87 | 5.96 | 77.72 | 0.07 | -43.74 | -88.81 | 469.09 | 22.29 | 1.86 | 235.19 | 22.77 | 29.5 |
| 23Q4 (17) | 0.24 | -5.75 | -5.93 | 1.3 | -33.67 | -5.11 | 67.83 | 55.11 | 28.95 | 0.13 | -51.08 | -60.7 | 383.60 | 13.12 | 11.29 | 191.57 | 24.32 | 26.13 |
| 23Q3 (16) | 0.26 | -10.03 | -6.6 | 1.96 | 102.06 | -22.83 | 43.73 | -23.58 | -18.06 | 0.27 | -30.7 | -30.51 | 339.11 | 17.2 | 11.73 | 154.10 | 17.73 | 27.44 |
| 23Q2 (15) | 0.29 | 33.93 | -9.6 | 0.97 | 18.29 | -50.76 | 57.22 | 41.49 | 11.24 | 0.39 | -41.3 | -61.4 | 289.35 | -37.17 | 10.76 | 130.89 | -27.93 | 23.93 |
| 23Q1 (14) | 0.21 | -17.17 | -28.12 | 0.82 | -40.15 | -73.55 | 40.44 | -23.12 | -7.99 | 0.67 | 97.53 | -53.91 | 460.53 | 33.61 | 59.68 | 181.61 | 19.57 | 53.36 |
| 22Q4 (13) | 0.26 | -6.42 | -24.01 | 1.37 | -46.06 | -62.15 | 52.60 | -1.44 | 20.86 | 0.34 | -13.52 | -75.84 | 344.67 | 13.56 | 43.68 | 151.88 | 25.6 | 43.11 |
| 22Q3 (12) | 0.28 | -12.92 | -16.07 | 2.54 | 28.93 | -36.34 | 53.37 | 3.75 | 40.97 | 0.39 | -61.5 | -80.28 | 303.51 | 16.18 | 22.37 | 120.92 | 14.49 | 37.21 |
| 22Q2 (11) | 0.32 | 6.49 | -2.04 | 1.97 | -36.45 | -44.51 | 51.44 | 17.04 | 21.55 | 1.01 | -29.92 | 38.46 | 261.25 | -9.42 | 11.97 | 105.62 | -10.81 | -2.84 |
| 22Q1 (10) | 0.30 | -12.43 | -5.02 | 3.1 | -14.36 | -8.28 | 43.95 | 0.99 | 3.17 | 1.45 | 3.55 | 239.6 | 288.41 | 20.23 | 27.11 | 118.42 | 11.58 | 10.96 |
| 21Q4 (9) | 0.34 | 3.35 | 3.82 | 3.62 | -9.27 | 5.23 | 43.52 | 14.95 | 3.4 | 1.40 | -29.42 | 0 | 239.89 | -3.28 | 22.69 | 106.13 | 20.42 | 35.99 |
| 21Q3 (8) | 0.33 | 1.64 | -4.76 | 3.99 | 12.39 | -3.39 | 37.86 | -10.54 | -19.05 | 1.98 | 170.33 | 0 | 248.03 | 6.3 | 40.54 | 88.13 | -18.93 | 33.05 |
| 21Q2 (7) | 0.32 | 3.26 | -9.42 | 3.55 | 5.03 | 8.9 | 42.32 | -0.66 | 32.54 | 0.73 | 71.89 | 0 | 233.32 | 2.83 | 44.82 | 108.71 | 1.86 | 71.28 |
| 21Q1 (6) | 0.31 | -4.28 | 2.99 | 3.38 | -1.74 | 9.39 | 42.60 | 1.21 | 73.38 | 0.43 | 0 | 0 | 226.90 | 16.05 | 13.68 | 106.72 | 36.75 | 22.71 |
| 20Q4 (5) | 0.33 | -5.19 | -0.97 | 3.44 | -16.71 | -0.58 | 42.09 | -10.01 | 35.12 | 0.00 | 0 | 0 | 195.52 | 10.79 | 8.1 | 78.04 | 17.81 | -12.95 |
| 20Q3 (4) | 0.34 | -3.34 | 0.0 | 4.13 | 26.69 | 0.0 | 46.77 | 46.48 | 0.0 | 0.00 | 0 | 0.0 | 176.48 | 9.54 | 0.0 | 66.24 | 4.36 | 0.0 |
| 20Q2 (3) | 0.36 | 17.41 | 0.0 | 3.26 | 5.5 | 0.0 | 31.93 | 29.96 | 0.0 | 0.00 | 0 | 0.0 | 161.11 | -19.28 | 0.0 | 63.47 | -27.02 | 0.0 |
| 20Q1 (2) | 0.30 | -7.96 | 0.0 | 3.09 | -10.69 | 0.0 | 24.57 | -21.12 | 0.0 | 0.00 | 0 | 0.0 | 199.60 | 10.36 | 0.0 | 86.97 | -2.99 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 3.46 | 0.0 | 0.0 | 31.15 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 180.87 | 0.0 | 0.0 | 89.65 | 0.0 | 0.0 |
