- 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) | 0.49 | -4.38 | 21.01 | -37.97 | 983.23 | -15.05 | 90.53 | 15.62 | 0.00 | 0 | 149.17 | 4.82 | 106.01 | 10.65 |
| 2022 (9) | 0.51 | -9.81 | 33.87 | 101.25 | 1157.48 | 7.7 | 78.30 | -50.88 | 0.00 | 0 | 142.31 | 11.4 | 95.81 | 24.32 |
| 2021 (8) | 0.57 | 0.48 | 16.83 | 190.67 | 1074.74 | 13.03 | 159.40 | 30.13 | 0.00 | 0 | 127.75 | 3.5 | 77.07 | -5.03 |
| 2020 (7) | 0.57 | 2.4 | 5.79 | -62.55 | 950.82 | 2.73 | 122.49 | 81.47 | 0.00 | 0 | 123.43 | 0.05 | 81.15 | -2.63 |
| 2019 (6) | 0.55 | -6.36 | 15.46 | -78.34 | 925.52 | 6.06 | 67.50 | 86.46 | 0.02 | -93.89 | 123.37 | 4.13 | 83.34 | 17.48 |
| 2018 (5) | 0.59 | 1.79 | 71.38 | 8.71 | 872.6 | 11.65 | 36.20 | -38.82 | 0.28 | -38.46 | 118.48 | 0.5 | 70.94 | -11.5 |
| 2017 (4) | 0.58 | 4.39 | 65.66 | 44.43 | 781.56 | 1.48 | 59.17 | -15.13 | 0.46 | -31.66 | 117.89 | -2.12 | 80.16 | -5.73 |
| 2016 (3) | 0.56 | -0.14 | 45.46 | -8.53 | 770.18 | -4.52 | 69.72 | 0.33 | 0.67 | 4.82 | 120.44 | -0.05 | 85.03 | -0.74 |
| 2015 (2) | 0.56 | 1.88 | 49.7 | 57.63 | 806.63 | 0.69 | 69.49 | -42.73 | 0.64 | 418.67 | 120.50 | -4.72 | 85.66 | -3.97 |
| 2014 (1) | 0.55 | 4.67 | 31.53 | 51.51 | 801.11 | 7.48 | 121.33 | 104.6 | 0.12 | 0 | 126.47 | -10.35 | 89.20 | -14.07 |
| 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) | 0.49 | -7.11 | -3.67 | 51.77 | -8.13 | 21.07 | 74.69 | -27.72 | -23.58 | 0.03 | 317.5 | 0 | 154.78 | 7.5 | 6.36 | 112.79 | 3.39 | 4.22 |
| 24Q2 (19) | 0.52 | -3.98 | -0.13 | 56.35 | 22.13 | 92.45 | 103.34 | -34.32 | 4.6 | 0.01 | -28.69 | 0 | 143.98 | 5.88 | 3.69 | 109.09 | 9.52 | 6.13 |
| 24Q1 (18) | 0.54 | 10.93 | 2.02 | 46.14 | 119.61 | 70.07 | 157.34 | 0.13 | 216.52 | 0.01 | 0 | 0 | 135.98 | -8.84 | 1.04 | 99.61 | -6.04 | 6.9 |
| 23Q4 (17) | 0.49 | -2.64 | -4.38 | 21.01 | -50.87 | -37.97 | 157.13 | 60.78 | 209.55 | 0.00 | 0 | 0 | 149.17 | 2.5 | 4.82 | 106.01 | -2.04 | 10.65 |
| 23Q3 (16) | 0.50 | -3.7 | -8.16 | 42.76 | 46.04 | -19.12 | 97.73 | -1.08 | 49.02 | 0.00 | 0 | 0 | 145.53 | 4.8 | 7.86 | 108.22 | 5.28 | 20.7 |
| 23Q2 (15) | 0.52 | -1.91 | -10.78 | 29.28 | 7.92 | -43.52 | 98.80 | 98.75 | -2.62 | 0.00 | 0 | 0 | 138.86 | 3.18 | 10.55 | 102.79 | 10.31 | 30.46 |
| 23Q1 (14) | 0.53 | 3.97 | -13.0 | 27.13 | -19.9 | 48.74 | 49.71 | -2.07 | -70.96 | 0.00 | 0 | 0 | 134.58 | -5.43 | 12.18 | 93.18 | -2.75 | 28.72 |
| 22Q4 (13) | 0.51 | -6.48 | -9.81 | 33.87 | -35.94 | 101.25 | 50.76 | -22.6 | -66.64 | 0.00 | 0 | 0 | 142.31 | 5.47 | 11.4 | 95.81 | 6.86 | 24.32 |
| 22Q3 (12) | 0.55 | -6.45 | -7.23 | 52.87 | 1.99 | 33.31 | 65.58 | -35.36 | -51.25 | 0.00 | 0 | 0 | 134.93 | 7.42 | 10.62 | 89.66 | 13.8 | 22.79 |
| 22Q2 (11) | 0.59 | -4.35 | -1.18 | 51.84 | 184.21 | 27.53 | 101.46 | -40.73 | -31.84 | 0.00 | 0 | 0 | 125.61 | 4.7 | 6.13 | 78.79 | 8.84 | 8.36 |
| 22Q1 (10) | 0.61 | 7.78 | -0.57 | 18.24 | 8.38 | 118.18 | 171.18 | 12.49 | -25.6 | 0.00 | 0 | 0 | 119.97 | -6.09 | 4.56 | 72.39 | -6.07 | -5.88 |
| 21Q4 (9) | 0.57 | -3.8 | 0.48 | 16.83 | -57.56 | 190.67 | 152.18 | 13.12 | -9.36 | 0.00 | 0 | 0 | 127.75 | 4.73 | 3.5 | 77.07 | 5.55 | -5.03 |
| 21Q3 (8) | 0.59 | -0.35 | 4.11 | 39.66 | -2.44 | 88.95 | 134.53 | -9.62 | -10.09 | 0.00 | 0 | 0 | 121.98 | 3.07 | -0.55 | 73.02 | 0.43 | -12.59 |
| 21Q2 (7) | 0.59 | -3.76 | 1.43 | 40.65 | 386.24 | -37.97 | 148.85 | -35.3 | -7.29 | 0.00 | 0 | 0 | 118.35 | 3.15 | 0.42 | 72.71 | -5.46 | -9.58 |
| 21Q1 (6) | 0.62 | 8.91 | 5.59 | 8.36 | 44.39 | -32.53 | 230.07 | 37.03 | 2590.88 | 0.00 | 0 | 0 | 114.74 | -7.04 | 2.92 | 76.91 | -5.22 | 6.66 |
| 20Q4 (5) | 0.57 | -0.32 | 2.4 | 5.79 | -72.42 | -62.55 | 167.90 | 12.21 | 80.6 | 0.00 | 0 | -100.0 | 123.43 | 0.64 | 0.05 | 81.15 | -2.86 | -2.63 |
| 20Q3 (4) | 0.57 | -2.92 | 0.0 | 20.99 | -67.97 | 0.0 | 149.63 | -6.8 | 0.0 | 0.00 | 0 | 0.0 | 122.65 | 4.07 | 0.0 | 83.54 | 3.89 | 0.0 |
| 20Q2 (3) | 0.59 | 0.19 | 0.0 | 65.53 | 428.89 | 0.0 | 160.55 | 1777.78 | 0.0 | 0.00 | 0 | 0.0 | 117.85 | 5.7 | 0.0 | 80.41 | 11.51 | 0.0 |
| 20Q1 (2) | 0.58 | 5.62 | 0.0 | 12.39 | -19.86 | 0.0 | 8.55 | -90.8 | 0.0 | 0.00 | -100.0 | 0.0 | 111.49 | -9.63 | 0.0 | 72.11 | -13.47 | 0.0 |
| 19Q4 (1) | 0.55 | 0.0 | 0.0 | 15.46 | 0.0 | 0.0 | 92.97 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 123.37 | 0.0 | 0.0 | 83.34 | 0.0 | 0.0 |
