- 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) | 0.48 | -7.84 | 6.96 | 0.72 | 29.97 | -23.31 | 15.12 | -47.43 | 0.00 | 0 | 177.65 | 7.75 | 125.52 | 23.36 |
| 2022 (9) | 0.52 | -5.06 | 6.91 | 0.14 | 39.08 | 15.86 | 28.76 | 24.77 | 0.00 | 0 | 164.88 | 8.85 | 101.75 | 23.74 |
| 2021 (8) | 0.55 | 1.36 | 6.9 | 2.83 | 33.73 | 24.14 | 23.05 | 28.77 | 0.00 | 0 | 151.48 | 2.12 | 82.23 | -8.26 |
| 2020 (7) | 0.54 | 7.95 | 6.71 | 18.55 | 27.17 | 8.2 | 17.90 | -18.78 | 0.00 | 0 | 148.34 | -11.1 | 89.63 | -16.65 |
| 2019 (6) | 0.50 | 6.43 | 5.66 | 7.4 | 25.11 | 5.77 | 22.04 | -12.3 | 0.00 | 0 | 166.86 | -3.77 | 107.53 | 1.16 |
| 2018 (5) | 0.47 | 10.9 | 5.27 | 16.59 | 23.74 | 13.37 | 25.13 | 14.33 | 0.04 | -74.35 | 173.39 | -9.55 | 106.30 | -17.58 |
| 2017 (4) | 0.42 | 3.61 | 4.52 | 19.58 | 20.94 | 9.81 | 21.98 | 19.39 | 0.16 | -42.99 | 191.69 | -3.8 | 128.98 | -10.44 |
| 2016 (3) | 0.41 | -1.55 | 3.78 | -21.41 | 19.07 | 7.26 | 18.41 | -6.17 | 0.27 | -42.61 | 199.26 | 3.84 | 144.02 | 12.26 |
| 2015 (2) | 0.41 | 27.59 | 4.81 | 119.63 | 17.78 | 7.82 | 19.62 | -24.39 | 0.48 | -28.04 | 191.89 | -19.66 | 128.29 | -17.66 |
| 2014 (1) | 0.32 | 16.4 | 2.19 | 24.43 | 16.49 | 14.67 | 25.95 | 83.78 | 0.66 | 0 | 238.86 | -15.0 | 155.80 | -18.8 |
| 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) | 0.50 | 2.59 | 0.34 | 7.8 | 6.85 | 7.44 | 19.66 | -14.89 | 41.85 | 0.00 | 0 | 0 | 174.55 | -3.22 | 0.74 | 126.00 | -4.71 | 4.92 |
| 24Q2 (19) | 0.48 | 4.98 | -1.97 | 7.3 | 2.82 | 8.79 | 23.10 | 39.41 | 9.22 | 0.00 | 0 | 0 | 180.35 | -3.45 | 4.48 | 132.23 | -0.35 | 13.64 |
| 24Q1 (18) | 0.46 | -3.63 | -8.06 | 7.1 | 2.01 | 2.75 | 16.57 | 2.92 | 76.28 | 0.00 | 0 | 0 | 186.80 | 5.15 | 10.71 | 132.70 | 5.72 | 28.9 |
| 23Q4 (17) | 0.48 | -3.32 | -7.84 | 6.96 | -4.13 | 0.72 | 16.10 | 16.16 | -27.96 | 0.00 | 0 | 0 | 177.65 | 2.53 | 7.75 | 125.52 | 4.52 | 23.36 |
| 23Q3 (16) | 0.49 | 0.22 | -8.53 | 7.26 | 8.2 | -3.33 | 13.86 | -34.47 | -55.3 | 0.00 | 0 | 0 | 173.27 | 0.38 | 8.78 | 120.09 | 3.21 | 19.64 |
| 23Q2 (15) | 0.49 | -1.54 | -9.97 | 6.71 | -2.89 | -13.42 | 21.15 | 125.0 | -16.5 | 0.00 | 0 | 0 | 172.61 | 2.3 | 10.96 | 116.36 | 13.03 | 27.04 |
| 23Q1 (14) | 0.50 | -3.4 | -3.98 | 6.91 | 0.0 | 0.0 | 9.40 | -57.94 | -75.91 | 0.00 | 0 | 0 | 168.73 | 2.34 | 5.08 | 102.95 | 1.18 | 12.86 |
| 22Q4 (13) | 0.52 | -4.04 | -5.06 | 6.91 | -7.99 | 0.14 | 22.35 | -27.93 | 12.54 | 0.00 | 0 | 0 | 164.88 | 3.51 | 8.85 | 101.75 | 1.36 | 23.74 |
| 22Q3 (12) | 0.54 | -1.35 | -0.7 | 7.51 | -3.1 | 1.35 | 31.01 | 22.42 | -12.72 | 0.00 | 0 | 0 | 159.29 | 2.4 | 5.64 | 100.38 | 9.6 | 19.9 |
| 22Q2 (11) | 0.55 | 5.01 | -2.34 | 7.75 | 12.16 | 9.31 | 25.33 | -35.08 | 62.06 | 0.00 | 0 | 0 | 155.56 | -3.12 | 7.56 | 91.59 | 0.41 | 12.55 |
| 22Q1 (10) | 0.52 | -4.49 | -5.74 | 6.91 | 0.14 | 0.29 | 39.02 | 96.48 | 84.75 | 0.00 | 0 | 0 | 160.57 | 6.0 | 10.31 | 91.22 | 10.93 | 6.3 |
| 21Q4 (9) | 0.55 | 0.37 | 1.36 | 6.9 | -6.88 | 2.83 | 19.86 | -44.1 | 57.24 | 0.00 | 0 | 0 | 151.48 | 0.46 | 2.12 | 82.23 | -1.78 | -8.26 |
| 21Q3 (8) | 0.54 | -2.98 | 4.5 | 7.41 | 4.51 | 10.76 | 35.53 | 127.32 | 42.75 | 0.00 | 0 | 0 | 150.79 | 4.26 | -8.27 | 83.72 | 2.88 | -20.67 |
| 21Q2 (7) | 0.56 | 1.36 | 5.8 | 7.09 | 2.9 | 17.0 | 15.63 | -25.99 | -55.6 | 0.00 | 0 | 0 | 144.63 | -0.64 | -9.58 | 81.38 | -5.16 | -19.97 |
| 21Q1 (6) | 0.55 | 2.7 | 7.37 | 6.89 | 2.68 | 18.18 | 21.12 | 67.22 | 5251.22 | 0.00 | 0 | 0 | 145.56 | -1.87 | -10.06 | 85.81 | -4.26 | -16.87 |
| 20Q4 (5) | 0.54 | 3.48 | 7.95 | 6.71 | 0.3 | 18.55 | 12.63 | -49.26 | -33.98 | 0.00 | 0 | 0 | 148.34 | -9.76 | -11.1 | 89.63 | -15.07 | -16.65 |
| 20Q3 (4) | 0.52 | -1.78 | 0.0 | 6.69 | 10.4 | 0.0 | 24.89 | -29.29 | 0.0 | 0.00 | 0 | 0.0 | 164.39 | 2.77 | 0.0 | 105.54 | 3.79 | 0.0 |
| 20Q2 (3) | 0.53 | 2.86 | 0.0 | 6.06 | 3.95 | 0.0 | 35.20 | 8685.37 | 0.0 | 0.00 | 0 | 0.0 | 159.96 | -1.16 | 0.0 | 101.69 | -1.49 | 0.0 |
| 20Q1 (2) | 0.51 | 3.25 | 0.0 | 5.83 | 3.0 | 0.0 | -0.41 | -102.14 | 0.0 | 0.00 | 0 | 0.0 | 161.84 | -3.01 | 0.0 | 103.23 | -4.0 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 5.66 | 0.0 | 0.0 | 19.13 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 166.86 | 0.0 | 0.0 | 107.53 | 0.0 | 0.0 |
