- 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) | 0.31 | -5.04 | 12.1 | 5.31 | 57.46 | -15.26 | 50.58 | -34.24 | 0.00 | 0 | 325.40 | 3.72 | 286.92 | 6.75 |
| 2022 (9) | 0.33 | -9.96 | 11.49 | -14.13 | 67.81 | 5.62 | 76.92 | 7.22 | 0.05 | -60.71 | 313.72 | 11.67 | 268.79 | 16.98 |
| 2021 (8) | 0.37 | 2.58 | 13.38 | 4.53 | 64.2 | 34.31 | 71.74 | 86.73 | 0.12 | -23.5 | 280.93 | -5.59 | 229.78 | -9.72 |
| 2020 (7) | 0.36 | 7.93 | 12.8 | 22.72 | 47.8 | -4.3 | 38.42 | -18.62 | 0.15 | 0 | 297.56 | -5.7 | 254.53 | -5.32 |
| 2019 (6) | 0.33 | 6.34 | 10.43 | 33.72 | 49.95 | -2.57 | 47.21 | -52.76 | 0.00 | 0 | 315.53 | -3.18 | 268.84 | 0.41 |
| 2018 (5) | 0.31 | 2.37 | 7.8 | -7.91 | 51.27 | -0.31 | 99.93 | -11.61 | 0.00 | 0 | 325.89 | 0.98 | 267.73 | -1.92 |
| 2017 (4) | 0.30 | 8.67 | 8.47 | 41.4 | 51.43 | 4.85 | 113.06 | -45.42 | 0.00 | 0 | 322.74 | -6.91 | 272.97 | 61.25 |
| 2016 (3) | 0.28 | 15.86 | 5.99 | 160.43 | 49.05 | 3.35 | 207.15 | -7.72 | 0.00 | 0 | 346.68 | -20.19 | 169.28 | -31.02 |
| 2015 (2) | 0.24 | 0.17 | 2.3 | 3.6 | 47.46 | 0.08 | 224.47 | -49.92 | 0.00 | 0 | 434.37 | 5.72 | 245.41 | 10.66 |
| 2014 (1) | 0.24 | 13.5 | 2.22 | 93.04 | 47.42 | 3.54 | 448.19 | 2.55 | 0.00 | 0 | 410.87 | -22.21 | 221.76 | -22.36 |
| 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) | 0.29 | -19.04 | 0.0 | 6.3 | -37.0 | -27.59 | 69.77 | 48.32 | -14.86 | 0.00 | 0 | 0 | 423.94 | 18.54 | 12.94 | 374.83 | 15.75 | 13.94 |
| 24Q2 (19) | 0.36 | 12.07 | 4.25 | 10.0 | -1.96 | 7.41 | 47.04 | 10.37 | -34.18 | 0.00 | 0 | -100.0 | 357.64 | -23.99 | 19.57 | 323.83 | -23.8 | 23.89 |
| 24Q1 (18) | 0.32 | 1.5 | 6.33 | 10.2 | -15.7 | 3.03 | 42.62 | 3.95 | 161.47 | 0.00 | 0 | -100.0 | 470.51 | 44.59 | 31.95 | 424.96 | 48.11 | 38.92 |
| 23Q4 (17) | 0.31 | 8.58 | -5.04 | 12.1 | 39.08 | 5.31 | 41.00 | -49.97 | -12.9 | 0.00 | 0 | -100.0 | 325.40 | -13.31 | 3.72 | 286.92 | -12.78 | 6.75 |
| 23Q3 (16) | 0.29 | -15.6 | -15.27 | 8.7 | -6.55 | -24.94 | 81.95 | 14.66 | -21.54 | 0.00 | -100.0 | -100.0 | 375.38 | 25.5 | 23.0 | 328.96 | 25.86 | 29.39 |
| 23Q2 (15) | 0.34 | 14.31 | -11.31 | 9.31 | -5.96 | -26.64 | 71.47 | 338.47 | -11.07 | 0.09 | -87.17 | -70.1 | 299.11 | -16.12 | 14.88 | 261.38 | -14.56 | 21.55 |
| 23Q1 (14) | 0.30 | -9.36 | -13.48 | 9.9 | -13.84 | -24.37 | 16.30 | -65.37 | -79.61 | 0.68 | 164.2 | 68.3 | 356.59 | 13.67 | 16.43 | 305.91 | 13.81 | 22.39 |
| 22Q4 (13) | 0.33 | -3.12 | -9.96 | 11.49 | -0.86 | -14.13 | 47.07 | -54.94 | -17.13 | 0.26 | 61.03 | -55.18 | 313.72 | 2.79 | 11.67 | 268.79 | 5.72 | 16.98 |
| 22Q3 (12) | 0.34 | -11.65 | -8.09 | 11.59 | -8.67 | -12.26 | 104.45 | 29.96 | 4.01 | 0.16 | -45.25 | -50.51 | 305.19 | 17.22 | 8.87 | 254.24 | 18.23 | 11.46 |
| 22Q2 (11) | 0.38 | 11.51 | 9.14 | 12.69 | -3.06 | 10.16 | 80.37 | 0.55 | 0.41 | 0.29 | -27.76 | -2.27 | 260.36 | -14.99 | -12.13 | 215.04 | -13.97 | -10.02 |
| 22Q1 (10) | 0.34 | -5.66 | -4.38 | 13.09 | -2.17 | -1.21 | 79.93 | 40.72 | 48.32 | 0.41 | -29.64 | -15.92 | 306.27 | 9.02 | 3.64 | 249.95 | 8.78 | 0.91 |
| 21Q4 (9) | 0.37 | -1.11 | 2.58 | 13.38 | 1.29 | 4.53 | 56.80 | -43.44 | 11.64 | 0.58 | 77.81 | 60.95 | 280.93 | 0.22 | -5.59 | 229.78 | 0.74 | -9.72 |
| 21Q3 (8) | 0.37 | 4.91 | 1.9 | 13.21 | 14.67 | -4.55 | 100.42 | 25.46 | 104.35 | 0.32 | 8.12 | -18.2 | 280.32 | -5.39 | -1.94 | 228.10 | -4.55 | -6.68 |
| 21Q2 (7) | 0.35 | -2.3 | -4.65 | 11.52 | -13.06 | -0.69 | 80.04 | 48.52 | 54.37 | 0.30 | -37.84 | 5.82 | 296.29 | 0.27 | 7.25 | 238.98 | -3.52 | 1.22 |
| 21Q1 (6) | 0.36 | 1.21 | 6.84 | 13.25 | 3.52 | 22.01 | 53.89 | 5.92 | 1861.11 | 0.48 | 34.69 | 0 | 295.50 | -0.69 | -5.74 | 247.69 | -2.69 | -6.31 |
| 20Q4 (5) | 0.36 | -1.76 | 7.93 | 12.8 | -7.51 | 22.72 | 50.88 | 3.54 | 33.51 | 0.36 | -9.63 | 0 | 297.56 | 4.09 | -5.7 | 254.53 | 4.14 | -5.32 |
| 20Q3 (4) | 0.36 | -1.84 | 0.0 | 13.84 | 19.31 | 0.0 | 49.14 | -5.23 | 0.0 | 0.40 | 39.86 | 0.0 | 285.88 | 3.49 | 0.0 | 244.42 | 3.53 | 0.0 |
| 20Q2 (3) | 0.37 | 9.48 | 0.0 | 11.6 | 6.81 | 0.0 | 51.85 | 1794.44 | 0.0 | 0.28 | 0 | 0.0 | 276.25 | -11.88 | 0.0 | 236.09 | -10.7 | 0.0 |
| 20Q1 (2) | 0.34 | 2.24 | 0.0 | 10.86 | 4.12 | 0.0 | -3.06 | -108.03 | 0.0 | 0.00 | 0 | 0.0 | 313.51 | -0.64 | 0.0 | 264.38 | -1.66 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 10.43 | 0.0 | 0.0 | 38.11 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 315.53 | 0.0 | 0.0 | 268.84 | 0.0 | 0.0 |
