- 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) | 0.55 | -6.75 | 258.69 | -27.91 | 1483.33 | -14.48 | 13.23 | -47.14 | 0.21 | -2.88 | 158.79 | 7.6 | 130.11 | 8.39 |
| 2022 (9) | 0.59 | -2.22 | 358.82 | 24.77 | 1734.56 | 5.23 | 25.03 | -68.84 | 0.21 | 0 | 147.57 | 8.25 | 120.04 | 16.08 |
| 2021 (8) | 0.60 | 4.16 | 287.59 | 8.51 | 1648.28 | 4.9 | 80.33 | 117.93 | 0.00 | 0 | 136.32 | -3.42 | 103.41 | -7.76 |
| 2020 (7) | 0.58 | -3.53 | 265.04 | -14.84 | 1571.34 | -11.7 | 36.86 | 135.53 | 0.00 | 0 | 141.15 | 5.15 | 112.11 | 9.77 |
| 2019 (6) | 0.60 | -3.4 | 311.23 | 3.26 | 1779.54 | -14.08 | 15.65 | 17.49 | 0.00 | 0 | 134.24 | 2.48 | 102.13 | 1.95 |
| 2018 (5) | 0.62 | 1.55 | 301.41 | -0.6 | 2071.09 | -3.47 | 13.32 | 102.43 | 0.00 | 0 | 130.99 | 3.48 | 100.18 | 1.99 |
| 2017 (4) | 0.61 | -1.97 | 303.23 | -11.98 | 2145.64 | -6.54 | 6.58 | -72.25 | 0.00 | -99.94 | 126.59 | -6.76 | 98.23 | -11.11 |
| 2016 (3) | 0.62 | 0.66 | 344.51 | -11.62 | 2295.72 | 5.83 | 23.71 | 29.63 | 1.28 | -43.54 | 135.77 | -0.8 | 110.51 | 3.09 |
| 2015 (2) | 0.62 | -2.29 | 389.8 | -13.51 | 2169.29 | -5.94 | 18.29 | 46.32 | 2.27 | 7.09 | 136.86 | 7.1 | 107.20 | 7.89 |
| 2014 (1) | 0.63 | 1.2 | 450.71 | 4.16 | 2306.32 | 8.17 | 12.50 | -27.54 | 2.12 | 0 | 127.79 | -5.4 | 99.36 | -6.39 |
| 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) | 0.56 | 3.24 | -2.99 | 352.8 | 3.19 | 0.76 | 12.46 | 7.32 | -18.46 | 0.88 | -8.11 | 34.45 | 155.24 | -4.67 | 2.12 | 127.66 | -5.09 | 2.04 |
| 24Q2 (19) | 0.54 | -0.4 | -3.48 | 341.9 | 47.77 | 2.36 | 11.61 | 13.94 | -21.02 | 0.96 | -23.34 | 34.83 | 162.84 | 1.57 | 5.62 | 134.51 | 2.53 | 5.3 |
| 24Q1 (18) | 0.55 | -0.75 | -5.9 | 231.37 | -10.56 | -3.54 | 10.19 | -16.95 | 0.79 | 1.26 | 44.89 | -1.47 | 160.33 | 0.97 | 8.29 | 131.19 | 0.83 | 9.43 |
| 23Q4 (17) | 0.55 | -4.94 | -6.75 | 258.69 | -26.12 | -27.91 | 12.27 | -19.7 | -21.3 | 0.87 | 31.73 | 11.18 | 158.79 | 4.45 | 7.6 | 130.11 | 4.0 | 8.39 |
| 23Q3 (16) | 0.58 | 2.72 | -4.88 | 350.14 | 4.82 | -7.27 | 15.28 | 3.95 | -39.44 | 0.66 | -7.85 | -6.98 | 152.02 | -1.4 | 6.08 | 125.11 | -2.06 | 10.34 |
| 23Q2 (15) | 0.56 | -2.9 | -7.05 | 334.03 | 39.26 | -14.23 | 14.70 | 45.4 | -62.44 | 0.71 | -43.98 | 0 | 154.18 | 4.14 | 11.36 | 127.74 | 6.56 | 17.71 |
| 23Q1 (14) | 0.58 | -1.65 | -5.21 | 239.86 | -33.15 | -13.66 | 10.11 | -35.15 | -78.13 | 1.27 | 63.49 | 0 | 148.05 | 0.33 | 9.12 | 119.88 | -0.13 | 14.82 |
| 22Q4 (13) | 0.59 | -3.04 | -2.22 | 358.82 | -4.97 | 24.77 | 15.59 | -38.21 | -66.31 | 0.78 | 10.22 | 0 | 147.57 | 2.97 | 8.25 | 120.04 | 5.86 | 16.08 |
| 22Q3 (12) | 0.61 | 0.38 | -0.88 | 377.58 | -3.05 | 19.9 | 25.23 | -35.54 | -59.7 | 0.71 | 0 | 0 | 143.31 | 3.51 | 7.87 | 113.39 | 4.49 | 12.55 |
| 22Q2 (11) | 0.61 | -0.98 | 5.21 | 389.47 | 40.19 | 124.61 | 39.14 | -15.32 | -62.0 | 0.00 | 0 | 0 | 138.45 | 2.04 | -1.39 | 108.52 | 3.94 | 1.72 |
| 22Q1 (10) | 0.61 | 1.46 | 2.98 | 277.82 | -3.4 | 44.95 | 46.22 | -0.11 | -66.96 | 0.00 | 0 | 0 | 135.68 | -0.47 | 0.45 | 104.41 | 0.97 | -0.12 |
| 21Q4 (9) | 0.60 | -1.71 | 4.16 | 287.59 | -8.68 | 8.51 | 46.27 | -26.09 | -8.63 | 0.00 | 0 | 0 | 136.32 | 2.61 | -3.42 | 103.41 | 2.64 | -7.76 |
| 21Q3 (8) | 0.61 | 6.55 | 5.36 | 314.91 | 81.61 | 14.07 | 62.60 | -39.23 | -7.66 | 0.00 | 0 | 0 | 132.85 | -5.38 | -5.28 | 100.75 | -5.57 | -7.65 |
| 21Q2 (7) | 0.58 | -3.08 | -4.89 | 173.4 | -9.53 | -43.55 | 103.01 | -26.37 | 102.46 | 0.00 | 0 | 0 | 140.40 | 3.95 | 6.28 | 106.69 | 2.06 | 8.31 |
| 21Q1 (6) | 0.59 | 2.63 | -3.08 | 191.67 | -27.68 | -40.58 | 139.90 | 176.26 | 1044.84 | 0.00 | 0 | 0 | 135.07 | -4.31 | 4.34 | 104.54 | -6.75 | 6.05 |
| 20Q4 (5) | 0.58 | -0.58 | -3.53 | 265.04 | -4.0 | -14.84 | 50.64 | -25.3 | 190.37 | 0.00 | 0 | 0 | 141.15 | 0.64 | 5.15 | 112.11 | 2.77 | 9.77 |
| 20Q3 (4) | 0.58 | -3.82 | 0.0 | 276.07 | -10.13 | 0.0 | 67.79 | 33.24 | 0.0 | 0.00 | 0 | 0.0 | 140.25 | 6.17 | 0.0 | 109.09 | 10.75 | 0.0 |
| 20Q2 (3) | 0.61 | -1.24 | 0.0 | 307.19 | -4.77 | 0.0 | 50.88 | 316.37 | 0.0 | 0.00 | 0 | 0.0 | 132.10 | 2.05 | 0.0 | 98.50 | -0.08 | 0.0 |
| 20Q1 (2) | 0.61 | 2.15 | 0.0 | 322.59 | 3.65 | 0.0 | 12.22 | -29.93 | 0.0 | 0.00 | 0 | 0.0 | 129.45 | -3.57 | 0.0 | 98.58 | -3.48 | 0.0 |
| 19Q4 (1) | 0.60 | 0.0 | 0.0 | 311.23 | 0.0 | 0.0 | 17.44 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 134.24 | 0.0 | 0.0 | 102.13 | 0.0 | 0.0 |
