- 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) | 0.51 | 3.49 | 123.64 | 6.68 | 209.55 | -11.4 | -1.96 | 0 | 19.49 | 0.0 | 113.16 | -54.96 | 46.30 | -56.74 |
| 2022 (9) | 0.49 | 1.77 | 115.9 | 10.99 | 236.51 | 7.35 | 4.75 | -30.66 | 19.49 | 1099.17 | 251.22 | 130.16 | 107.02 | 120.12 |
| 2021 (8) | 0.48 | 0.17 | 104.42 | 11.87 | 220.32 | 18.34 | 6.85 | 0 | 1.62 | -57.27 | 109.15 | 1.89 | 48.62 | 17.78 |
| 2020 (7) | 0.48 | 8.97 | 93.34 | 18.84 | 186.17 | -10.01 | -2.17 | 0 | 3.80 | 0.0 | 107.13 | -9.08 | 41.28 | -14.39 |
| 2019 (6) | 0.44 | 3.84 | 78.54 | 8.36 | 206.89 | -13.89 | -2.97 | 0 | 3.80 | 0.0 | 117.83 | -21.55 | 48.22 | -24.53 |
| 2018 (5) | 0.42 | 6.23 | 72.48 | 17.15 | 240.25 | 5.19 | 8.25 | -31.99 | 3.80 | 157.53 | 150.20 | 3.0 | 63.89 | -6.44 |
| 2017 (4) | 0.40 | 2.15 | 61.87 | 6.76 | 228.39 | 3.8 | 12.13 | 120.95 | 1.48 | -68.66 | 145.82 | -9.0 | 68.29 | -1.0 |
| 2016 (3) | 0.39 | 5.05 | 57.95 | 2.8 | 220.02 | 4.82 | 5.49 | -61.34 | 4.71 | 196.34 | 160.25 | -4.81 | 68.98 | 5.64 |
| 2015 (2) | 0.37 | 15.13 | 56.37 | 31.22 | 209.91 | -0.73 | 14.20 | 1073.55 | 1.59 | -95.33 | 168.34 | -23.59 | 65.30 | -35.69 |
| 2014 (1) | 0.32 | 5.14 | 42.96 | 18.31 | 211.45 | 4.72 | 1.21 | 0 | 34.07 | 0 | 220.31 | 0.45 | 101.54 | 0.74 |
| 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) | 0.52 | 2.98 | 2.37 | 139.2 | 6.28 | 12.62 | 1.71 | 168.13 | 174.03 | 12.11 | -8.34 | -92.34 | 112.84 | -1.67 | 5.78 | 49.00 | -6.38 | 13.43 |
| 24Q2 (19) | 0.50 | 0.44 | -2.51 | 130.97 | 2.76 | 4.4 | -2.51 | -229.38 | 55.34 | 13.21 | 0.0 | -91.64 | 114.76 | 1.69 | 1.58 | 52.34 | 12.46 | 14.63 |
| 24Q1 (18) | 0.50 | -0.89 | -0.97 | 127.45 | 3.08 | 3.12 | 1.94 | 41.61 | 233.79 | 13.21 | 61.26 | -91.64 | 112.85 | -0.27 | 4.92 | 46.54 | 0.52 | 4.47 |
| 23Q4 (17) | 0.51 | -0.14 | 3.49 | 123.64 | 0.03 | 6.68 | 1.37 | 159.31 | -49.07 | 8.19 | -94.81 | -94.81 | 113.16 | 6.08 | -54.96 | 46.30 | 7.18 | -56.74 |
| 23Q3 (16) | 0.51 | -1.93 | 4.69 | 123.6 | -1.47 | 10.09 | -2.31 | 58.9 | -125.52 | 158.02 | 0.0 | 1237.79 | 106.67 | -5.59 | -22.84 | 43.20 | -5.39 | -33.21 |
| 23Q2 (15) | 0.52 | 2.03 | 5.4 | 125.45 | 1.5 | 19.07 | -5.62 | -287.59 | -181.69 | 158.02 | 0.0 | 2030.73 | 112.98 | 5.04 | 2.02 | 45.66 | 2.49 | -14.21 |
| 23Q1 (14) | 0.51 | 3.58 | 4.73 | 123.59 | 6.64 | 19.71 | -1.45 | -153.9 | -26.09 | 158.02 | 0.0 | 0 | 107.56 | -57.18 | 3.55 | 44.55 | -58.37 | -8.71 |
| 22Q4 (13) | 0.49 | 1.01 | 1.77 | 115.9 | 3.23 | 10.99 | 2.69 | -70.28 | 126.63 | 158.02 | 1237.79 | 0 | 251.22 | 81.71 | 130.16 | 107.02 | 65.46 | 120.12 |
| 22Q3 (12) | 0.48 | -1.26 | 0.9 | 112.27 | 6.56 | 8.97 | 9.05 | 31.54 | 13.27 | 11.81 | 59.27 | 0 | 138.25 | 24.84 | 34.42 | 64.68 | 21.53 | 53.71 |
| 22Q2 (11) | 0.49 | 1.38 | 2.76 | 105.36 | 2.05 | 1.49 | 6.88 | 698.26 | -69.96 | 7.42 | 0 | 177.09 | 110.74 | 6.61 | 0.06 | 53.22 | 9.06 | 7.84 |
| 22Q1 (10) | 0.48 | 0.64 | 1.98 | 103.24 | -1.13 | 2.7 | -1.15 | 88.61 | -118.08 | 0.00 | 0 | -100.0 | 103.87 | -4.84 | -3.52 | 48.80 | 0.37 | 2.61 |
| 21Q4 (9) | 0.48 | 0.15 | 0.17 | 104.42 | 1.35 | 11.87 | -10.10 | -226.41 | -3070.59 | 0.00 | 0 | -100.0 | 109.15 | 6.13 | 1.89 | 48.62 | 15.54 | 17.78 |
| 21Q3 (8) | 0.48 | 0.57 | 6.73 | 103.03 | -0.75 | 23.39 | 7.99 | -65.11 | 222.17 | 0.00 | -100.0 | -100.0 | 102.85 | -7.07 | -6.91 | 42.08 | -14.73 | 1.06 |
| 21Q2 (7) | 0.48 | 0.61 | 3.4 | 103.81 | 3.26 | 14.0 | 22.90 | 260.06 | 1074.36 | 2.68 | -78.65 | -30.68 | 110.67 | 2.8 | -0.88 | 49.35 | 3.76 | 15.63 |
| 21Q1 (6) | 0.47 | -1.15 | 4.88 | 100.53 | 7.7 | 19.82 | 6.36 | 1770.59 | 247.91 | 12.54 | -88.28 | 0 | 107.66 | 0.49 | -6.02 | 47.56 | 15.21 | 3.59 |
| 20Q4 (5) | 0.48 | 6.71 | 8.97 | 93.34 | 11.78 | 18.84 | 0.34 | 105.2 | 103.14 | 107.00 | 2671.22 | 0 | 107.13 | -3.03 | -9.08 | 41.28 | -0.86 | -14.39 |
| 20Q3 (4) | 0.45 | -2.58 | 0.0 | 83.5 | -8.3 | 0.0 | -6.54 | -435.38 | 0.0 | 3.86 | 0.0 | 0.0 | 110.48 | -1.05 | 0.0 | 41.64 | -2.44 | 0.0 |
| 20Q2 (3) | 0.46 | 2.06 | 0.0 | 91.06 | 8.53 | 0.0 | 1.95 | 145.35 | 0.0 | 3.86 | 0 | 0.0 | 111.65 | -2.54 | 0.0 | 42.68 | -7.04 | 0.0 |
| 20Q1 (2) | 0.45 | 2.7 | 0.0 | 83.9 | 6.82 | 0.0 | -4.30 | 60.33 | 0.0 | 0.00 | 0 | 0.0 | 114.56 | -2.78 | 0.0 | 45.91 | -4.79 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 78.54 | 0.0 | 0.0 | -10.84 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 117.83 | 0.0 | 0.0 | 48.22 | 0.0 | 0.0 |
