- 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 | -4.21 | 17.22 | -31.77 | 80.01 | -10.62 | 8.63 | -29.61 | 4.45 | -37.27 | 170.45 | 19.37 | 108.01 | 15.8 |
| 2022 (9) | 0.45 | 1.38 | 25.24 | 17.18 | 89.52 | 8.51 | 12.26 | 15.33 | 7.10 | 180.91 | 142.79 | 7.28 | 93.27 | 9.56 |
| 2021 (8) | 0.44 | 7.81 | 21.54 | 79.95 | 82.5 | 24.87 | 10.63 | -10.97 | 2.53 | 0 | 133.10 | -10.29 | 85.13 | -13.76 |
| 2020 (7) | 0.41 | -2.33 | 11.97 | 3.91 | 66.07 | -8.55 | 11.94 | 8.25 | 0.00 | 0 | 148.37 | -8.35 | 98.71 | -13.45 |
| 2019 (6) | 0.42 | 22.4 | 11.52 | 2.22 | 72.25 | 4.17 | 11.03 | -67.12 | 0.00 | 0 | 161.88 | 8.53 | 114.05 | 9.32 |
| 2018 (5) | 0.34 | 19.87 | 11.27 | 52.71 | 69.36 | -2.65 | 33.55 | -0.89 | 0.00 | 0 | 149.16 | -23.53 | 104.33 | -24.96 |
| 2017 (4) | 0.29 | -13.14 | 7.38 | -39.85 | 71.25 | 7.53 | 33.85 | 76.3 | 0.00 | 0 | 195.06 | 9.31 | 139.03 | 1.17 |
| 2016 (3) | 0.33 | -4.18 | 12.27 | 25.72 | 66.26 | 12.4 | 19.20 | -59.53 | 0.00 | 0 | 178.44 | -28.31 | 137.42 | -33.09 |
| 2015 (2) | 0.34 | 12.5 | 9.76 | 67.99 | 58.95 | -6.34 | 47.44 | -42.86 | 0.00 | 0 | 248.90 | -20.26 | 205.37 | -17.99 |
| 2014 (1) | 0.31 | 18.4 | 5.81 | 168.98 | 62.94 | 0.74 | 83.03 | 47.06 | 0.00 | 0 | 312.13 | -19.4 | 250.42 | -14.84 |
| 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) | 0.47 | -1.57 | 9.07 | 36.16 | 50.35 | 103.83 | 3.73 | -35.58 | -61.15 | 75.00 | 290.93 | 331.86 | 106.48 | -16.9 | -38.71 | 64.55 | -21.26 | -42.14 |
| 24Q2 (19) | 0.48 | 6.94 | 11.37 | 24.05 | 12.02 | 10.22 | 5.79 | -10.65 | -25.19 | 19.19 | -48.15 | -48.04 | 128.13 | -15.42 | -11.49 | 81.98 | -10.65 | -15.9 |
| 24Q1 (18) | 0.45 | 4.11 | 4.84 | 21.47 | 24.68 | -18.33 | 6.48 | -39.83 | 5.54 | 37.00 | 311.89 | -83.97 | 151.49 | -11.12 | -0.06 | 91.75 | -15.05 | -10.3 |
| 23Q4 (17) | 0.43 | -0.49 | -4.21 | 17.22 | -2.93 | -31.77 | 10.77 | 12.19 | 4.16 | 8.98 | -48.27 | -86.37 | 170.45 | -1.88 | 19.37 | 108.01 | -3.19 | 15.8 |
| 23Q3 (16) | 0.43 | 0.51 | -2.96 | 17.74 | -18.7 | -25.15 | 9.60 | 24.03 | -10.61 | 17.37 | -52.96 | 689.39 | 173.72 | 20.01 | 42.64 | 111.57 | 14.45 | 46.8 |
| 23Q2 (15) | 0.43 | 0.68 | -2.69 | 21.82 | -17.0 | 7.97 | 7.74 | 26.06 | -46.51 | 36.92 | -84.0 | 839.78 | 144.76 | -4.5 | 17.93 | 97.48 | -4.7 | 22.25 |
| 23Q1 (14) | 0.43 | -4.88 | 5.71 | 26.29 | 4.16 | 31.38 | 6.14 | -40.62 | -55.99 | 230.75 | 250.0 | 16975.5 | 151.58 | 6.16 | 14.9 | 102.29 | 9.67 | 17.6 |
| 22Q4 (13) | 0.45 | 0.81 | 1.38 | 25.24 | 6.5 | 17.18 | 10.34 | -3.72 | 6.49 | 65.93 | 2896.75 | 1017.92 | 142.79 | 17.24 | 7.28 | 93.27 | 22.72 | 9.56 |
| 22Q3 (12) | 0.45 | 0.79 | 2.53 | 23.7 | 17.27 | 11.01 | 10.74 | -25.78 | -24.42 | 2.20 | -44.0 | -39.5 | 121.79 | -0.78 | -5.96 | 76.00 | -4.69 | -9.38 |
| 22Q2 (11) | 0.44 | 9.38 | 8.84 | 20.21 | 1.0 | 20.58 | 14.47 | 3.73 | 90.9 | 3.93 | 190.71 | 0 | 122.75 | -6.95 | -9.82 | 79.74 | -8.32 | -13.02 |
| 22Q1 (10) | 0.40 | -8.78 | -0.22 | 20.01 | -7.1 | 44.37 | 13.95 | 43.67 | 0.79 | 1.35 | -77.09 | 0 | 131.92 | -0.89 | -9.35 | 86.98 | 2.17 | -10.31 |
| 21Q4 (9) | 0.44 | 1.96 | 7.81 | 21.54 | 0.89 | 79.95 | 9.71 | -31.67 | -44.26 | 5.90 | 62.18 | 0 | 133.10 | 2.77 | -10.29 | 85.13 | 1.5 | -13.76 |
| 21Q3 (8) | 0.43 | 6.99 | 1.31 | 21.35 | 27.39 | 64.23 | 14.21 | 87.47 | -12.93 | 3.64 | 0 | 0 | 129.51 | -4.86 | -11.46 | 83.87 | -8.52 | -16.32 |
| 21Q2 (7) | 0.41 | 0.27 | -2.61 | 16.76 | 20.92 | 96.94 | 7.58 | -45.23 | -22.57 | 0.00 | 0 | 0 | 136.12 | -6.47 | -15.17 | 91.68 | -5.47 | -19.02 |
| 21Q1 (6) | 0.41 | -1.44 | -0.64 | 13.86 | 15.79 | 32.0 | 13.84 | -20.55 | 179.03 | 0.00 | 0 | 0 | 145.53 | -1.91 | -14.27 | 96.98 | -1.75 | -17.4 |
| 20Q4 (5) | 0.41 | -4.2 | -2.33 | 11.97 | -7.92 | 3.91 | 17.42 | 6.74 | 26.69 | 0.00 | 0 | 0 | 148.37 | 1.44 | -8.35 | 98.71 | -1.52 | -13.45 |
| 20Q3 (4) | 0.43 | 2.85 | 0.0 | 13.0 | 52.76 | 0.0 | 16.32 | 66.7 | 0.0 | 0.00 | 0 | 0.0 | 146.27 | -8.84 | 0.0 | 100.23 | -11.47 | 0.0 |
| 20Q2 (3) | 0.42 | 2.31 | 0.0 | 8.51 | -18.95 | 0.0 | 9.79 | 97.38 | 0.0 | 0.00 | 0 | 0.0 | 160.46 | -5.47 | 0.0 | 113.22 | -3.57 | 0.0 |
| 20Q1 (2) | 0.41 | -3.11 | 0.0 | 10.5 | -8.85 | 0.0 | 4.96 | -63.93 | 0.0 | 0.00 | 0 | 0.0 | 169.75 | 4.86 | 0.0 | 117.41 | 2.95 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 11.52 | 0.0 | 0.0 | 13.75 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 161.88 | 0.0 | 0.0 | 114.05 | 0.0 | 0.0 |
