- 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) | 0.46 | -0.22 | 61.13 | -2.75 | 76.3 | -1.41 | 0.07 | -93.86 | 0.00 | 0 | 236.72 | 16.97 | 185.58 | 24.45 |
| 2022 (9) | 0.46 | 1.12 | 62.86 | -2.32 | 77.39 | 3.5 | 1.14 | 17.53 | 0.00 | 0 | 202.37 | 22.78 | 149.12 | 18.49 |
| 2021 (8) | 0.45 | -4.09 | 64.35 | -7.78 | 74.77 | 13.67 | 0.97 | 0 | 0.00 | 0 | 164.82 | -3.0 | 125.85 | -4.14 |
| 2020 (7) | 0.47 | 1.46 | 69.78 | -10.79 | 65.78 | -15.44 | -3.65 | 0 | 0.00 | 0 | 169.91 | -5.76 | 131.29 | 6.44 |
| 2019 (6) | 0.47 | 5.51 | 78.22 | -4.67 | 77.79 | -16.88 | -12.77 | 0 | 0.00 | 0 | 180.30 | 22.71 | 123.35 | 34.88 |
| 2018 (5) | 0.44 | 16.6 | 82.05 | 31.09 | 93.59 | -4.47 | -5.88 | 0 | 0.00 | 0 | 146.93 | -6.74 | 91.45 | -14.36 |
| 2017 (4) | 0.38 | 7.57 | 62.59 | -8.32 | 97.97 | -6.55 | -12.56 | 0 | 0.00 | 0 | 157.55 | -9.84 | 106.79 | 4.69 |
| 2016 (3) | 0.35 | 1.76 | 68.27 | -16.11 | 104.84 | -5.38 | -11.11 | 0 | 0.00 | 0 | 174.74 | 7.62 | 102.01 | 2.93 |
| 2015 (2) | 0.35 | -7.0 | 81.38 | -21.6 | 110.8 | -10.31 | -7.00 | 0 | 0.00 | 0 | 162.37 | 46.44 | 99.11 | 62.85 |
| 2014 (1) | 0.37 | 6.79 | 103.8 | -3.65 | 123.54 | -16.27 | -11.21 | 0 | 0.00 | 0 | 110.88 | -15.24 | 60.86 | -18.55 |
| 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) | 0.42 | -7.26 | -8.14 | 48.7 | -26.35 | -23.02 | 3.27 | 35.68 | 205.61 | 507.00 | 0.0 | -44.15 | 177.76 | 11.81 | -20.86 | 119.66 | -1.3 | -30.42 |
| 24Q2 (19) | 0.46 | -0.48 | -0.67 | 66.12 | 8.68 | 6.78 | 2.41 | -33.79 | 49.69 | 507.00 | 102.21 | -44.15 | 158.98 | -26.68 | -25.02 | 121.24 | -26.62 | -25.07 |
| 24Q1 (18) | 0.46 | -0.02 | 1.98 | 60.84 | -0.47 | 5.06 | 3.64 | 230.0 | 2700.0 | 250.73 | -72.38 | -72.38 | 216.84 | -8.4 | 8.24 | 165.22 | -10.97 | 13.23 |
| 23Q4 (17) | 0.46 | -0.46 | -0.22 | 61.13 | -3.37 | -2.75 | -2.80 | -361.68 | -147.79 | 907.75 | 0.0 | 0.0 | 236.72 | 5.39 | 16.97 | 185.58 | 7.91 | 24.45 |
| 23Q3 (16) | 0.46 | 0.28 | -2.85 | 63.26 | 2.16 | -5.34 | 1.07 | -33.54 | -65.37 | 907.75 | 0.0 | 0.0 | 224.61 | 5.94 | 19.86 | 171.97 | 6.28 | 32.35 |
| 23Q2 (15) | 0.46 | 2.18 | -6.07 | 61.92 | 6.92 | -12.86 | 1.61 | 1138.46 | -37.6 | 907.75 | 0.0 | 509.23 | 212.02 | 5.84 | 1.81 | 161.81 | 10.89 | 8.04 |
| 23Q1 (14) | 0.45 | -2.18 | -3.46 | 57.91 | -7.87 | -13.28 | 0.13 | 111.5 | 172.22 | 907.75 | 0.0 | 0 | 200.33 | -1.01 | -13.84 | 145.92 | -2.15 | -19.09 |
| 22Q4 (13) | 0.46 | -3.08 | 1.12 | 62.86 | -5.94 | -2.32 | -1.13 | -136.57 | -220.21 | 907.75 | 0.0 | 0 | 202.37 | 7.99 | 22.78 | 149.12 | 14.76 | 18.49 |
| 22Q3 (12) | 0.47 | -3.05 | 0.81 | 66.83 | -5.95 | 3.6 | 3.09 | 19.77 | 153.28 | 907.75 | 509.23 | 0 | 187.40 | -10.01 | 17.76 | 129.94 | -13.24 | 8.94 |
| 22Q2 (11) | 0.49 | 5.03 | 6.12 | 71.06 | 6.41 | 8.06 | 2.58 | 1533.33 | 130.36 | 149.00 | 0 | 0 | 208.25 | -10.44 | 23.31 | 149.77 | -16.95 | 19.39 |
| 22Q1 (10) | 0.47 | 2.46 | -0.09 | 66.78 | 3.78 | -2.45 | -0.18 | -119.15 | -130.0 | 0.00 | 0 | 0 | 232.52 | 41.08 | 47.39 | 180.34 | 43.3 | 49.52 |
| 21Q4 (9) | 0.45 | -3.38 | -4.09 | 64.35 | -0.25 | -7.78 | 0.94 | -22.95 | 113.74 | 0.00 | 0 | 0 | 164.82 | 3.57 | -3.0 | 125.85 | 5.51 | -4.14 |
| 21Q3 (8) | 0.47 | 2.06 | -0.55 | 64.51 | -1.9 | -11.46 | 1.22 | 8.93 | 176.25 | 0.00 | 0 | 0 | 159.14 | -5.77 | -7.04 | 119.28 | -4.92 | -6.89 |
| 21Q2 (7) | 0.46 | -1.12 | -0.37 | 65.76 | -3.94 | -10.82 | 1.12 | 86.67 | 192.56 | 0.00 | 0 | 0 | 168.89 | 7.06 | -4.2 | 125.45 | 4.01 | 2.48 |
| 21Q1 (6) | 0.47 | -1.65 | 1.04 | 68.46 | -1.89 | -9.14 | 0.60 | 108.77 | 112.07 | 0.00 | 0 | 0 | 157.76 | -7.15 | -11.58 | 120.61 | -8.13 | -1.04 |
| 20Q4 (5) | 0.47 | 0.19 | 1.46 | 69.78 | -4.23 | -10.79 | -6.84 | -327.5 | 84.38 | 0.00 | 0 | 0 | 169.91 | -0.75 | -5.76 | 131.29 | 2.49 | 6.44 |
| 20Q3 (4) | 0.47 | 2.25 | 0.0 | 72.86 | -1.19 | 0.0 | -1.60 | -32.23 | 0.0 | 0.00 | 0 | 0.0 | 171.20 | -2.89 | 0.0 | 128.10 | 4.65 | 0.0 |
| 20Q2 (3) | 0.46 | 0.28 | 0.0 | 73.74 | -2.14 | 0.0 | -1.21 | 75.65 | 0.0 | 0.00 | 0 | 0.0 | 176.30 | -1.19 | 0.0 | 122.41 | 0.43 | 0.0 |
| 20Q1 (2) | 0.46 | -1.24 | 0.0 | 75.35 | -3.67 | 0.0 | -4.97 | 88.65 | 0.0 | 0.00 | 0 | 0.0 | 178.42 | -1.04 | 0.0 | 121.88 | -1.19 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | 78.22 | 0.0 | 0.0 | -43.80 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 180.30 | 0.0 | 0.0 | 123.35 | 0.0 | 0.0 |
