- 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) | 0.42 | 1.99 | 2.81 | 12.4 | 28.72 | 13.52 | 70.88 | 19.11 | 0.00 | 0 | 160.38 | -0.58 | 145.01 | -0.92 |
| 2022 (9) | 0.41 | -3.12 | 2.5 | -1.19 | 25.3 | 21.11 | 59.51 | 19.69 | 0.00 | 0 | 161.31 | 28.8 | 146.36 | 27.75 |
| 2021 (8) | 0.42 | 6.51 | 2.53 | 20.48 | 20.89 | 4.87 | 49.72 | -17.65 | 0.00 | 0 | 125.24 | 8.02 | 114.57 | 11.37 |
| 2020 (7) | 0.39 | -0.15 | 2.1 | -41.67 | 19.92 | 2.36 | 60.38 | 40.48 | 0.00 | 0 | 115.94 | -15.45 | 102.87 | -18.19 |
| 2019 (6) | 0.40 | -13.9 | 3.6 | -52.69 | 19.46 | 3.51 | 42.98 | 21.89 | 0.34 | -64.78 | 137.12 | 24.58 | 125.74 | 25.98 |
| 2018 (5) | 0.46 | 7.04 | 7.61 | 17.26 | 18.8 | 10.91 | 35.26 | 27.29 | 0.96 | 342.48 | 110.07 | 11.04 | 99.81 | 14.12 |
| 2017 (4) | 0.43 | -15.38 | 6.49 | -27.24 | 16.95 | 2.29 | 27.70 | 321.61 | 0.22 | -92.66 | 99.13 | -17.0 | 87.46 | -16.23 |
| 2016 (3) | 0.51 | -4.63 | 8.92 | -19.35 | 16.57 | 1.41 | 6.57 | -40.11 | 2.94 | 0 | 119.43 | 47.24 | 104.40 | 47.25 |
| 2015 (2) | 0.53 | -2.16 | 11.06 | 461.42 | 16.34 | 10.63 | 10.97 | -56.47 | 0.00 | 0 | 81.11 | -73.01 | 70.90 | -75.2 |
| 2014 (1) | 0.54 | 179.27 | 1.97 | 0 | 14.77 | 32.94 | 25.20 | -99.38 | 0.00 | 0 | 300.57 | -5.72 | 285.91 | -3.48 |
| 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 | -13.84 | -0.97 | 3.16 | 6.76 | 31.67 | 79.94 | 7.19 | 116.23 | 0.31 | -33.31 | 0 | 165.42 | 18.66 | 9.2 | 151.95 | 15.94 | 10.77 |
| 24Q2 (19) | 0.49 | -5.83 | 3.82 | 2.96 | -7.79 | 23.33 | 74.58 | 11.56 | 12.93 | 0.46 | 51.86 | 0 | 139.41 | 12.26 | 6.62 | 131.06 | 16.66 | 8.94 |
| 24Q1 (18) | 0.52 | 24.33 | 8.04 | 3.21 | 14.23 | 49.3 | 66.85 | -81.0 | -11.97 | 0.30 | 0 | 0 | 124.19 | -22.57 | 2.57 | 112.34 | -22.53 | 0.9 |
| 23Q4 (17) | 0.42 | -1.82 | 1.99 | 2.81 | 17.08 | 12.4 | 351.80 | 851.58 | 560.41 | 0.00 | 0 | 0 | 160.38 | 5.88 | -0.58 | 145.01 | 5.71 | -0.92 |
| 23Q3 (16) | 0.42 | -9.68 | 5.78 | 2.4 | 0.0 | 189.16 | 36.97 | -44.02 | -7.27 | 0.00 | 0 | 0 | 151.48 | 15.85 | 19.32 | 137.18 | 14.03 | 19.81 |
| 23Q2 (15) | 0.47 | -2.01 | 7.39 | 2.4 | 11.63 | 189.16 | 66.04 | -13.04 | -15.65 | 0.00 | 0 | 0 | 130.75 | 7.99 | 15.48 | 120.30 | 8.05 | 18.18 |
| 23Q1 (14) | 0.48 | 17.37 | 6.49 | 2.15 | -14.0 | 69.29 | 75.94 | 42.56 | -15.64 | 0.00 | 0 | 0 | 121.08 | -24.94 | 12.09 | 111.34 | -23.93 | 15.52 |
| 22Q4 (13) | 0.41 | 1.83 | -3.12 | 2.5 | 201.2 | -1.19 | 53.27 | 33.61 | 13.82 | 0.00 | 0 | 0 | 161.31 | 27.07 | 28.8 | 146.36 | 27.83 | 27.75 |
| 22Q3 (12) | 0.40 | -8.3 | -6.74 | 0.83 | 0.0 | -75.59 | 39.87 | -49.07 | -1.17 | 0.00 | 0 | 0 | 126.95 | 12.13 | 11.17 | 114.50 | 12.49 | 11.73 |
| 22Q2 (11) | 0.44 | -2.83 | -8.27 | 0.83 | -34.65 | -61.03 | 78.29 | -13.03 | 97.2 | 0.00 | 0 | 0 | 113.22 | 4.81 | 27.47 | 101.79 | 5.61 | 29.18 |
| 22Q1 (10) | 0.45 | 6.78 | -3.17 | 1.27 | -49.8 | -37.75 | 90.02 | 92.35 | 25.17 | 0.00 | 0 | 0 | 108.02 | -13.75 | 15.62 | 96.38 | -15.88 | 15.14 |
| 21Q4 (9) | 0.42 | -1.98 | 6.51 | 2.53 | -25.59 | 20.48 | 46.80 | 16.01 | -50.7 | 0.00 | 0 | 0 | 125.24 | 9.68 | 8.02 | 114.57 | 11.8 | 11.37 |
| 21Q3 (8) | 0.43 | -9.8 | 5.38 | 3.4 | 59.62 | 29.28 | 40.34 | 1.61 | -34.86 | 0.00 | 0 | -100.0 | 114.19 | 28.56 | 3.14 | 102.48 | 30.05 | 1.67 |
| 21Q2 (7) | 0.48 | 2.57 | 6.64 | 2.13 | 4.41 | -20.52 | 39.70 | -44.8 | -25.4 | 0.00 | 0 | -100.0 | 88.82 | -4.93 | -12.39 | 78.80 | -5.87 | -14.74 |
| 21Q1 (6) | 0.46 | 17.47 | 0.35 | 2.04 | -2.86 | -27.14 | 71.92 | -24.24 | 65.14 | 0.00 | 0 | -100.0 | 93.43 | -19.42 | -3.02 | 83.71 | -18.63 | -4.91 |
| 20Q4 (5) | 0.39 | -3.02 | -0.15 | 2.1 | -20.15 | -41.67 | 94.93 | 53.29 | 132.22 | 0.00 | -100.0 | -100.0 | 115.94 | 4.72 | -15.45 | 102.87 | 2.05 | -18.19 |
| 20Q3 (4) | 0.41 | -8.73 | 0.0 | 2.63 | -1.87 | 0.0 | 61.93 | 16.37 | 0.0 | 0.15 | -59.63 | 0.0 | 110.71 | 9.2 | 0.0 | 100.80 | 9.07 | 0.0 |
| 20Q2 (3) | 0.45 | -3.49 | 0.0 | 2.68 | -4.29 | 0.0 | 53.22 | 22.2 | 0.0 | 0.37 | -40.26 | 0.0 | 101.38 | 5.23 | 0.0 | 92.42 | 4.99 | 0.0 |
| 20Q1 (2) | 0.46 | 16.88 | 0.0 | 2.8 | -22.22 | 0.0 | 43.55 | 6.53 | 0.0 | 0.61 | -55.5 | 0.0 | 96.34 | -29.74 | 0.0 | 88.03 | -29.99 | 0.0 |
| 19Q4 (1) | 0.40 | 0.0 | 0.0 | 3.6 | 0.0 | 0.0 | 40.88 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 137.12 | 0.0 | 0.0 | 125.74 | 0.0 | 0.0 |
