- 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) | 0.43 | -0.39 | 2.06 | -3.74 | 30.99 | 28.27 | 63.57 | 14.19 | 0.47 | -34.77 | 226.49 | 0.19 | 218.21 | 1.19 |
| 2022 (9) | 0.44 | -3.81 | 2.14 | -0.47 | 24.16 | 34.75 | 55.67 | 51.94 | 0.72 | -44.71 | 226.07 | 2.88 | 215.64 | 2.25 |
| 2021 (8) | 0.45 | 24.71 | 2.15 | 64.12 | 17.93 | -0.72 | 36.64 | -52.75 | 1.30 | 140.36 | 219.74 | -30.1 | 210.90 | -30.93 |
| 2020 (7) | 0.36 | 20.58 | 1.31 | 0 | 18.06 | 29.46 | 77.54 | 94.92 | 0.54 | 0 | 314.38 | -12.8 | 305.34 | -13.21 |
| 2019 (6) | 0.30 | 18.27 | 0 | 0 | 13.95 | 26.13 | 39.78 | 0 | 0.00 | 0 | 360.51 | 10.91 | 351.81 | 12.21 |
| 2018 (5) | 0.26 | -17.6 | 0 | 0 | 11.06 | 18.92 | 0.00 | 0 | 0.00 | 0 | 325.05 | 36.72 | 313.53 | 37.85 |
| 2017 (4) | 0.31 | -1.62 | 0 | 0 | 9.3 | 20.94 | 0.00 | 0 | 0.00 | 0 | 237.74 | -3.19 | 227.44 | -5.54 |
| 2016 (3) | 0.31 | -21.44 | 0 | 0 | 7.69 | 39.31 | 0.00 | 0 | 0.00 | 0 | 245.57 | 41.42 | 240.78 | 43.8 |
| 2015 (2) | 0.40 | 20.16 | 0 | 0 | 5.52 | 0 | 0.00 | 0 | 0.00 | 0 | 173.64 | -23.14 | 167.44 | -19.44 |
| 2014 (1) | 0.33 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 225.92 | 0 | 207.84 | 0 |
| 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 | -11.66 | -3.88 | 2.07 | -0.96 | -0.96 | 47.33 | -16.72 | -30.68 | 2.04 | 3.72 | 20.37 | 213.21 | 8.18 | -5.68 | 199.58 | 6.13 | -7.79 |
| 24Q2 (19) | 0.48 | -17.03 | 10.28 | 2.09 | -0.95 | -0.95 | 56.83 | -13.85 | -3.19 | 1.97 | 0.96 | -2.04 | 197.09 | 27.96 | -14.21 | 188.05 | 26.15 | -13.96 |
| 24Q1 (18) | 0.57 | 32.0 | 10.79 | 2.11 | 2.43 | 3.94 | 65.97 | 25.42 | -13.99 | 1.95 | -13.17 | 7.82 | 154.03 | -31.99 | -10.86 | 149.07 | -31.69 | -9.14 |
| 23Q4 (17) | 0.43 | -0.66 | -0.39 | 2.06 | -1.44 | -3.74 | 52.60 | -22.96 | -36.88 | 2.25 | 32.39 | 24.05 | 226.49 | 0.2 | 0.19 | 218.21 | 0.81 | 1.19 |
| 23Q3 (16) | 0.44 | 1.37 | 6.03 | 2.09 | -0.95 | -0.95 | 68.28 | 16.32 | 0.74 | 1.70 | -15.59 | -26.89 | 226.04 | -1.61 | -9.16 | 216.45 | -0.96 | -8.6 |
| 23Q2 (15) | 0.43 | -16.64 | 1.86 | 2.11 | 3.94 | -0.47 | 58.70 | -23.47 | 359.31 | 2.01 | 11.12 | -84.61 | 229.73 | 32.95 | -5.13 | 218.55 | 33.21 | -4.64 |
| 23Q1 (14) | 0.52 | 18.68 | 9.33 | 2.03 | -5.14 | -5.14 | 76.70 | -7.96 | 34.87 | 1.81 | -0.1 | -43.34 | 172.80 | -23.56 | -13.72 | 164.06 | -23.92 | -14.25 |
| 22Q4 (13) | 0.44 | 5.74 | -3.81 | 2.14 | 1.42 | -0.47 | 83.33 | 22.94 | 6.06 | 1.81 | -21.97 | -21.72 | 226.07 | -9.15 | 2.88 | 215.64 | -8.94 | 2.25 |
| 22Q3 (12) | 0.41 | -2.62 | -6.4 | 2.11 | -0.47 | -2.31 | 67.78 | 430.36 | 4388.74 | 2.32 | -82.23 | -98.84 | 248.84 | 2.76 | 4.05 | 236.81 | 3.32 | 3.1 |
| 22Q2 (11) | 0.42 | -10.53 | 3.85 | 2.12 | -0.93 | -2.75 | 12.78 | -77.53 | 757.72 | 13.07 | 309.16 | -61.19 | 242.16 | 20.91 | -17.78 | 229.19 | 19.79 | -19.42 |
| 22Q1 (10) | 0.47 | 4.41 | -1.68 | 2.14 | -0.47 | 65.89 | 56.87 | -27.62 | -11.07 | 3.19 | 38.01 | 55.78 | 200.28 | -8.86 | -0.49 | 191.32 | -9.28 | -2.18 |
| 21Q4 (9) | 0.45 | 2.9 | 24.71 | 2.15 | -0.46 | 64.12 | 78.57 | 5103.31 | 2.61 | 2.31 | -98.84 | 5.52 | 219.74 | -8.12 | -30.1 | 210.90 | -8.18 | -30.93 |
| 21Q3 (8) | 0.44 | 8.04 | 55.74 | 2.16 | -0.92 | 0 | 1.51 | 1.34 | -98.72 | 200.00 | 494.06 | 0 | 239.15 | -18.8 | -31.27 | 229.70 | -19.24 | -31.78 |
| 21Q2 (7) | 0.41 | -15.3 | 34.16 | 2.18 | 68.99 | 0 | 1.49 | -97.67 | -97.97 | 33.67 | 1542.28 | 0 | 294.52 | 46.33 | -15.16 | 284.41 | 45.42 | -16.01 |
| 21Q1 (6) | 0.48 | 32.44 | 32.4 | 1.29 | -1.53 | 0 | 63.95 | -16.48 | 35.46 | 2.05 | -6.52 | 0 | 201.27 | -35.98 | -25.9 | 195.58 | -35.95 | -26.3 |
| 20Q4 (5) | 0.36 | 28.51 | 20.58 | 1.31 | 0 | 0 | 76.57 | -35.12 | 95.93 | 2.19 | 0 | 0 | 314.38 | -9.65 | -12.8 | 305.34 | -9.32 | -13.21 |
| 20Q3 (4) | 0.28 | -6.94 | 0.0 | 0 | 0 | 0.0 | 118.01 | 61.06 | 0.0 | 0.00 | 0 | 0.0 | 347.96 | 0.23 | 0.0 | 336.71 | -0.57 | 0.0 |
| 20Q2 (3) | 0.30 | -16.41 | 0.0 | 0 | 0 | 0.0 | 73.27 | 55.2 | 0.0 | 0.00 | 0 | 0.0 | 347.16 | 27.81 | 0.0 | 338.63 | 27.61 | 0.0 |
| 20Q1 (2) | 0.36 | 20.62 | 0.0 | 0 | 0 | 0.0 | 47.21 | 20.8 | 0.0 | 0.00 | 0 | 0.0 | 271.62 | -24.66 | 0.0 | 265.36 | -24.57 | 0.0 |
| 19Q4 (1) | 0.30 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 39.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 360.51 | 0.0 | 0.0 | 351.81 | 0.0 | 0.0 |
