- 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 | -5.87 | 26.29 | 30.93 | 89.98 | -13.04 | 33.49 | -27.23 | 0.00 | 0 | 208.02 | -3.97 | 167.47 | 2.19 |
| 2022 (9) | 0.31 | -3.89 | 20.08 | 6.13 | 103.47 | 3.92 | 46.02 | 22.92 | 0.00 | 0 | 216.61 | -4.72 | 163.88 | -3.03 |
| 2021 (8) | 0.32 | -11.34 | 18.92 | -5.21 | 99.57 | 27.29 | 37.44 | 96.85 | 0.29 | -42.19 | 227.34 | 0.82 | 169.00 | -4.1 |
| 2020 (7) | 0.36 | -21.78 | 19.96 | -26.24 | 78.22 | 11.14 | 19.02 | 74.98 | 0.50 | -49.45 | 225.49 | 27.75 | 176.23 | 32.33 |
| 2019 (6) | 0.46 | -5.56 | 27.06 | -30.58 | 70.38 | -12.55 | 10.87 | -54.84 | 0.99 | 14.92 | 176.51 | 22.21 | 133.17 | 22.92 |
| 2018 (5) | 0.49 | 8.8 | 38.98 | 28.27 | 80.48 | 12.09 | 24.07 | -8.2 | 0.86 | 76.61 | 144.43 | -6.53 | 108.34 | -10.03 |
| 2017 (4) | 0.45 | 5.71 | 30.39 | 25.16 | 71.8 | 18.19 | 26.22 | 25.88 | 0.49 | -49.77 | 154.52 | -10.65 | 120.42 | -6.83 |
| 2016 (3) | 0.42 | 2.07 | 24.28 | 1.8 | 60.75 | 4.71 | 20.83 | 16.69 | 0.97 | 31.02 | 172.93 | 7.42 | 129.25 | 2.86 |
| 2015 (2) | 0.41 | -1.19 | 23.85 | 5.86 | 58.02 | -4.45 | 17.85 | -28.26 | 0.74 | -18.69 | 160.98 | -4.56 | 125.66 | -0.1 |
| 2014 (1) | 0.42 | -2.64 | 22.53 | 6.22 | 60.72 | 6.32 | 24.88 | 26.68 | 0.91 | 0 | 168.67 | 11.71 | 125.79 | 13.24 |
| 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) | 0.26 | -15.57 | -13.59 | 23.98 | -0.12 | -12.42 | 42.48 | -17.94 | 12.14 | 0.62 | 0 | 0 | 258.81 | 23.07 | 27.61 | 208.50 | 22.32 | 28.9 |
| 24Q2 (19) | 0.30 | 10.48 | -7.12 | 24.01 | -9.67 | 13.9 | 51.77 | 46.37 | 27.73 | 0.00 | 0 | 0 | 210.29 | -6.95 | 17.36 | 170.45 | -6.15 | 20.78 |
| 24Q1 (18) | 0.27 | -5.09 | -3.56 | 26.58 | 1.1 | 15.46 | 35.37 | 19.37 | 33.02 | 0.00 | 0 | 0 | 226.00 | 8.64 | 9.61 | 181.62 | 8.45 | 13.29 |
| 23Q4 (17) | 0.29 | -2.4 | -5.87 | 26.29 | -3.98 | 30.93 | 29.63 | -21.78 | 13.92 | 0.00 | 0 | 0 | 208.02 | 2.57 | -3.97 | 167.47 | 3.54 | 2.19 |
| 23Q3 (16) | 0.30 | -9.24 | -6.51 | 27.38 | 29.89 | 28.91 | 37.88 | -6.54 | -33.54 | 0.00 | 0 | -100.0 | 202.81 | 13.18 | -1.69 | 161.75 | 14.61 | 6.54 |
| 23Q2 (15) | 0.33 | 14.72 | -5.26 | 21.08 | -8.43 | 33.76 | 40.53 | 52.43 | -44.3 | 0.00 | 0 | -100.0 | 179.19 | -13.09 | -9.12 | 141.13 | -11.97 | 0.74 |
| 23Q1 (14) | 0.28 | -7.37 | -5.49 | 23.02 | 14.64 | 28.68 | 26.59 | 2.23 | -28.79 | 0.00 | 0 | -100.0 | 206.18 | -4.82 | -14.33 | 160.32 | -2.17 | -7.2 |
| 22Q4 (13) | 0.31 | -3.07 | -3.89 | 20.08 | -5.46 | 6.13 | 26.01 | -54.37 | -27.16 | 0.00 | -100.0 | -100.0 | 216.61 | 5.0 | -4.72 | 163.88 | 7.94 | -3.03 |
| 22Q3 (12) | 0.32 | -8.03 | -4.35 | 21.24 | 34.77 | 14.75 | 57.00 | -21.67 | 28.84 | 0.05 | -87.03 | -96.02 | 206.29 | 4.62 | -7.14 | 151.82 | 8.37 | -11.26 |
| 22Q2 (11) | 0.34 | 14.44 | 15.4 | 15.76 | -11.91 | -13.17 | 72.77 | 94.88 | 90.5 | 0.35 | -64.03 | -69.84 | 197.18 | -18.07 | -16.14 | 140.10 | -18.9 | -21.3 |
| 22Q1 (10) | 0.30 | -5.8 | 1.04 | 17.89 | -5.44 | 11.19 | 37.34 | 4.56 | 17.13 | 0.98 | -8.42 | -41.68 | 240.68 | 5.87 | -2.53 | 172.75 | 2.22 | -7.65 |
| 21Q4 (9) | 0.32 | -3.54 | -11.34 | 18.92 | 2.22 | -5.21 | 35.71 | -19.28 | 87.95 | 1.07 | -6.84 | -58.14 | 227.34 | 2.34 | 0.82 | 169.00 | -1.22 | -4.1 |
| 21Q3 (8) | 0.33 | 10.97 | -22.84 | 18.51 | 1.98 | -19.77 | 44.24 | 15.81 | 93.19 | 1.15 | -1.71 | -33.81 | 222.15 | -5.52 | 10.04 | 171.08 | -3.89 | 9.65 |
| 21Q2 (7) | 0.30 | 0.2 | -37.1 | 18.15 | 12.8 | -33.17 | 38.20 | 19.82 | 76.85 | 1.17 | -30.46 | -34.92 | 235.12 | -4.78 | 40.79 | 178.01 | -4.83 | 41.74 |
| 21Q1 (6) | 0.30 | -17.34 | -34.26 | 16.09 | -19.39 | -42.78 | 31.88 | 67.79 | 149.84 | 1.68 | -34.26 | -52.19 | 246.92 | 9.5 | 35.29 | 187.05 | 6.14 | 38.74 |
| 20Q4 (5) | 0.36 | -16.05 | -21.78 | 19.96 | -13.48 | -26.24 | 19.00 | -17.03 | 74.15 | 2.56 | 47.29 | -40.03 | 225.49 | 11.69 | 27.75 | 176.23 | 12.95 | 32.33 |
| 20Q3 (4) | 0.43 | -9.54 | 0.0 | 23.07 | -15.06 | 0.0 | 22.90 | 6.02 | 0.0 | 1.74 | -3.36 | 0.0 | 201.89 | 20.89 | 0.0 | 156.02 | 24.23 | 0.0 |
| 20Q2 (3) | 0.47 | 4.73 | 0.0 | 27.16 | -3.41 | 0.0 | 21.60 | 69.28 | 0.0 | 1.80 | -48.91 | 0.0 | 167.00 | -8.5 | 0.0 | 125.59 | -6.85 | 0.0 |
| 20Q1 (2) | 0.45 | -1.65 | 0.0 | 28.12 | 3.92 | 0.0 | 12.76 | 16.96 | 0.0 | 3.52 | -17.54 | 0.0 | 182.51 | 3.4 | 0.0 | 134.82 | 1.24 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 27.06 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 4.27 | 0.0 | 0.0 | 176.51 | 0.0 | 0.0 | 133.17 | 0.0 | 0.0 |
