- 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) | 0.29 | -2.01 | 10.44 | 29.37 | 167.49 | -4.91 | 20.87 | -23.33 | 0.00 | 0 | 250.60 | 2.18 | 174.49 | 10.49 |
| 2022 (9) | 0.30 | -12.95 | 8.07 | -40.31 | 176.14 | -3.32 | 27.22 | 23.56 | 0.00 | 0 | 245.26 | 20.29 | 157.93 | 36.12 |
| 2021 (8) | 0.34 | 7.27 | 13.52 | 3.13 | 182.19 | 18.98 | 22.03 | 1166.09 | 0.00 | 0 | 203.89 | 6.56 | 116.02 | -9.85 |
| 2020 (7) | 0.32 | 0.03 | 13.11 | -9.4 | 153.13 | -14.2 | 1.74 | -88.07 | 0.00 | 0 | 191.34 | -6.22 | 128.69 | -8.09 |
| 2019 (6) | 0.32 | -4.03 | 14.47 | -7.48 | 178.48 | -11.53 | 14.58 | 97.29 | 0.00 | 0 | 204.02 | 0.5 | 140.01 | 11.34 |
| 2018 (5) | 0.33 | -7.31 | 15.64 | -15.05 | 201.74 | -14.68 | 7.39 | -84.33 | 0.00 | 0 | 203.01 | 11.64 | 125.75 | 0.74 |
| 2017 (4) | 0.36 | -0.83 | 18.41 | 6.29 | 236.46 | -1.23 | 47.17 | -47.4 | 0.01 | -73.47 | 181.85 | -0.87 | 124.83 | -5.45 |
| 2016 (3) | 0.36 | 1.97 | 17.32 | -12.04 | 239.4 | 5.72 | 89.67 | 8.84 | 0.02 | -57.3 | 183.44 | -2.0 | 132.02 | 4.08 |
| 2015 (2) | 0.35 | -7.2 | 19.69 | -20.38 | 226.44 | 6.29 | 82.39 | 35.44 | 0.05 | 5.34 | 187.18 | 3.83 | 126.84 | 3.64 |
| 2014 (1) | 0.38 | 4.2 | 24.73 | 10.8 | 213.04 | 10.25 | 60.83 | -13.14 | 0.04 | 0 | 180.27 | -4.17 | 122.38 | 0.21 |
| 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) | 0.27 | -7.65 | -3.31 | 9.81 | 31.15 | 12.63 | 27.86 | -24.84 | -13.29 | 1.21 | 26.18 | 0 | 270.47 | 4.85 | -2.14 | 160.19 | 4.61 | -5.59 |
| 24Q2 (19) | 0.29 | 5.22 | 2.08 | 7.48 | -31.25 | -11.16 | 37.07 | 57.95 | 102.13 | 0.96 | 0 | 0 | 257.96 | -2.24 | -2.35 | 153.13 | -11.28 | -16.71 |
| 24Q1 (18) | 0.28 | -4.25 | -0.78 | 10.88 | 4.21 | -1.27 | 23.47 | -5.97 | 255.07 | 0.00 | 0 | 0 | 263.88 | 5.3 | -0.62 | 172.59 | -1.09 | -4.03 |
| 23Q4 (17) | 0.29 | 3.92 | -2.01 | 10.44 | 19.86 | 29.37 | 24.96 | -22.32 | -38.06 | 0.00 | 0 | 0 | 250.60 | -9.33 | 2.18 | 174.49 | 2.84 | 10.49 |
| 23Q3 (16) | 0.28 | -2.5 | -7.02 | 8.71 | 3.44 | 12.39 | 32.13 | 75.19 | -11.8 | 0.00 | 0 | 0 | 276.39 | 4.62 | 15.44 | 169.67 | -7.71 | 20.87 |
| 23Q2 (15) | 0.29 | 2.27 | -12.24 | 8.42 | -23.59 | -35.48 | 18.34 | 177.46 | -10.93 | 0.00 | 0 | 0 | 264.18 | -0.5 | 23.5 | 183.85 | 2.23 | 46.53 |
| 23Q1 (14) | 0.28 | -5.44 | -11.0 | 11.02 | 36.56 | -20.49 | 6.61 | -83.6 | 284.3 | 0.00 | 0 | 0 | 265.52 | 8.26 | 16.68 | 179.84 | 13.87 | 41.6 |
| 22Q4 (13) | 0.30 | -1.39 | -12.95 | 8.07 | 4.13 | -40.31 | 40.30 | 10.62 | 1299.4 | 0.00 | 0 | 0 | 245.26 | 2.43 | 20.29 | 157.93 | 12.51 | 36.12 |
| 22Q3 (12) | 0.30 | -7.98 | -12.86 | 7.75 | -40.61 | -43.8 | 36.43 | 76.93 | -44.31 | 0.00 | 0 | 0 | 239.43 | 11.93 | 22.25 | 140.37 | 11.88 | 27.44 |
| 22Q2 (11) | 0.33 | 3.73 | -2.64 | 13.05 | -5.84 | -1.66 | 20.59 | 1097.09 | -29.58 | 0.00 | 0 | 0 | 213.91 | -6.0 | 7.52 | 125.47 | -1.21 | 6.68 |
| 22Q1 (10) | 0.32 | -7.51 | -2.62 | 13.86 | 2.51 | 4.21 | 1.72 | 151.19 | 119.82 | 0.00 | 0 | 0 | 227.56 | 11.61 | 17.82 | 127.01 | 9.47 | -0.45 |
| 21Q4 (9) | 0.34 | -1.3 | 7.27 | 13.52 | -1.96 | 3.13 | -3.36 | -105.14 | -163.52 | 0.00 | 0 | 0 | 203.89 | 4.11 | 6.56 | 116.02 | 5.33 | -9.85 |
| 21Q3 (8) | 0.35 | 2.82 | 14.61 | 13.79 | 3.92 | 5.11 | 65.42 | 123.73 | 577.93 | 0.00 | 0 | 0 | 195.85 | -1.55 | -3.05 | 110.15 | -6.34 | -17.77 |
| 21Q2 (7) | 0.34 | 3.75 | 11.4 | 13.27 | -0.23 | -7.07 | 29.24 | 436.87 | 496.21 | 0.00 | 0 | 0 | 198.94 | 3.0 | -2.78 | 117.61 | -7.82 | -13.48 |
| 21Q1 (6) | 0.33 | 1.88 | 4.94 | 13.3 | 1.45 | -11.1 | -8.68 | -264.08 | -307.16 | 0.00 | 0 | 0 | 193.14 | 0.94 | -3.85 | 127.59 | -0.85 | -1.6 |
| 20Q4 (5) | 0.32 | 5.45 | 0.03 | 13.11 | -0.08 | -9.4 | 5.29 | -45.18 | -56.78 | 0.00 | 0 | 0 | 191.34 | -5.28 | -6.22 | 128.69 | -3.93 | -8.09 |
| 20Q3 (4) | 0.30 | -0.07 | 0.0 | 13.12 | -8.12 | 0.0 | 9.65 | 230.76 | 0.0 | 0.00 | 0 | 0.0 | 202.01 | -1.28 | 0.0 | 133.95 | -1.46 | 0.0 |
| 20Q2 (3) | 0.30 | -2.26 | 0.0 | 14.28 | -4.55 | 0.0 | -7.38 | -276.13 | 0.0 | 0.00 | 0 | 0.0 | 204.63 | 1.87 | 0.0 | 135.93 | 4.84 | 0.0 |
| 20Q1 (2) | 0.31 | -2.88 | 0.0 | 14.96 | 3.39 | 0.0 | 4.19 | -65.77 | 0.0 | 0.00 | 0 | 0.0 | 200.87 | -1.54 | 0.0 | 129.66 | -7.39 | 0.0 |
| 19Q4 (1) | 0.32 | 0.0 | 0.0 | 14.47 | 0.0 | 0.0 | 12.24 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 204.02 | 0.0 | 0.0 | 140.01 | 0.0 | 0.0 |
