- 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) | 0.73 | -2.61 | 98.4 | -18.39 | 325.74 | -18.61 | 2.28 | -40.31 | 0.00 | 0 | 130.78 | -0.26 | 66.91 | 14.77 |
| 2022 (9) | 0.75 | -1.48 | 120.58 | 17.1 | 400.23 | -4.81 | 3.82 | -62.88 | 0.00 | 0 | 131.12 | 2.21 | 58.30 | -19.26 |
| 2021 (8) | 0.76 | 0.8 | 102.97 | 11.71 | 420.45 | 22.22 | 10.29 | 85.74 | 0.00 | 0 | 128.29 | -1.18 | 72.21 | -14.49 |
| 2020 (7) | 0.75 | 8.81 | 92.18 | 53.35 | 344.01 | 27.44 | 5.54 | 113.9 | 0.00 | 0 | 129.82 | -7.32 | 84.45 | -11.52 |
| 2019 (6) | 0.69 | -6.56 | 60.11 | -24.67 | 269.93 | -13.15 | 2.59 | -28.45 | 0.00 | 0 | 140.07 | 6.68 | 95.44 | 15.7 |
| 2018 (5) | 0.74 | 8.81 | 79.8 | 43.32 | 310.8 | 12.71 | 3.62 | -33.33 | 0.00 | 0 | 131.30 | -7.06 | 82.49 | -1.98 |
| 2017 (4) | 0.68 | 8.52 | 55.68 | 29.31 | 275.76 | 23.84 | 5.43 | -10.69 | 0.00 | 0 | 141.27 | -7.27 | 84.16 | -13.63 |
| 2016 (3) | 0.63 | 2.59 | 43.06 | -9.1 | 222.67 | -5.82 | 6.08 | -15.56 | 0.00 | 0 | 152.34 | -2.46 | 97.44 | -6.36 |
| 2015 (2) | 0.61 | -4.73 | 47.37 | -10.27 | 236.44 | -15.35 | 7.20 | 17.65 | 0.00 | 0 | 156.19 | 5.05 | 104.06 | 6.84 |
| 2014 (1) | 0.64 | -3.19 | 52.79 | 9.18 | 279.31 | -7.29 | 6.12 | 10.27 | 0.00 | 0 | 148.68 | -8.05 | 97.40 | -12.05 |
| 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) | 0.72 | -1.65 | -2.6 | 96.89 | 0.77 | -11.44 | 2.09 | 1.46 | -32.14 | 0.35 | -0.99 | 0 | 132.01 | 1.77 | 2.19 | 78.32 | 7.21 | 13.64 |
| 24Q2 (19) | 0.73 | 0.04 | 1.15 | 96.15 | 13.41 | -0.93 | 2.06 | 4.04 | -15.57 | 0.35 | 0 | 0 | 129.72 | 0.12 | -2.06 | 73.05 | 9.92 | 13.27 |
| 24Q1 (18) | 0.73 | 0.7 | -3.15 | 84.78 | -13.84 | -14.79 | 1.98 | 31.13 | -7.91 | 0.00 | 0 | 0 | 129.56 | -0.93 | 0.97 | 66.46 | -0.67 | 18.78 |
| 23Q4 (17) | 0.73 | -1.69 | -2.61 | 98.4 | -10.06 | -18.39 | 1.51 | -50.97 | -32.89 | 0.00 | 0 | 0 | 130.78 | 1.24 | -0.26 | 66.91 | -2.92 | 14.77 |
| 23Q3 (16) | 0.74 | 2.13 | -3.71 | 109.41 | 12.74 | -15.86 | 3.08 | 26.23 | 9.22 | 0.00 | 0 | 0 | 129.18 | -2.47 | 1.07 | 68.92 | 6.87 | 18.66 |
| 23Q2 (15) | 0.72 | -4.21 | -8.31 | 97.05 | -2.46 | -20.51 | 2.44 | 13.49 | -56.58 | 0.00 | 0 | 0 | 132.45 | 3.23 | 6.66 | 64.49 | 15.26 | -1.16 |
| 23Q1 (14) | 0.76 | 1.26 | -4.67 | 99.5 | -17.48 | -14.47 | 2.15 | -4.44 | -77.49 | 0.00 | 0 | 0 | 128.31 | -2.14 | 4.73 | 55.95 | -4.03 | -24.74 |
| 22Q4 (13) | 0.75 | -2.8 | -1.48 | 120.58 | -7.27 | 17.1 | 2.25 | -20.21 | -75.62 | 0.00 | 0 | 0 | 131.12 | 2.59 | 2.21 | 58.30 | 0.38 | -19.26 |
| 22Q3 (12) | 0.77 | -2.75 | 2.94 | 130.03 | 6.5 | 40.66 | 2.82 | -49.82 | -75.52 | 0.00 | 0 | 0 | 127.81 | 2.92 | -1.79 | 58.08 | -10.99 | -28.71 |
| 22Q2 (11) | 0.79 | -0.4 | 5.17 | 122.09 | 4.95 | 50.6 | 5.62 | -41.15 | -51.05 | 0.00 | 0 | 0 | 124.18 | 1.35 | 0.14 | 65.25 | -12.23 | -15.31 |
| 22Q1 (10) | 0.79 | 4.65 | 6.12 | 116.33 | 12.97 | 36.28 | 9.55 | 3.47 | 5.06 | 0.00 | 0 | 0 | 122.52 | -4.5 | -1.27 | 74.34 | 2.95 | -8.56 |
| 21Q4 (9) | 0.76 | 1.56 | 0.8 | 102.97 | 11.39 | 11.71 | 9.23 | -19.88 | 39.85 | 0.00 | 0 | 0 | 128.29 | -1.42 | -1.18 | 72.21 | -11.37 | -14.49 |
| 21Q3 (8) | 0.75 | -0.64 | 4.08 | 92.44 | 14.02 | 12.24 | 11.52 | 0.35 | 40.83 | 0.00 | 0 | 0 | 130.14 | 4.94 | -4.12 | 81.47 | 5.74 | -15.54 |
| 21Q2 (7) | 0.75 | 0.5 | 9.29 | 81.07 | -5.03 | 37.2 | 11.48 | 26.29 | 91.97 | 0.00 | 0 | 0 | 124.01 | -0.07 | -12.32 | 77.05 | -5.23 | -13.5 |
| 21Q1 (6) | 0.75 | -0.6 | 8.61 | 85.36 | -7.4 | 33.48 | 9.09 | 37.73 | 220.07 | 0.00 | 0 | 0 | 124.10 | -4.41 | -12.04 | 81.30 | -3.73 | -14.79 |
| 20Q4 (5) | 0.75 | 4.86 | 8.81 | 92.18 | 11.92 | 53.35 | 6.60 | -19.32 | 484.07 | 0.00 | 0 | 0 | 129.82 | -4.35 | -7.12 | 84.45 | -12.45 | -11.24 |
| 20Q3 (4) | 0.72 | 4.34 | 0.0 | 82.36 | 39.38 | 0.0 | 8.18 | 36.79 | 0.0 | 0.00 | 0 | 0.0 | 135.73 | -4.04 | 0.0 | 96.46 | 8.3 | 0.0 |
| 20Q2 (3) | 0.69 | -0.13 | 0.0 | 59.09 | -7.6 | 0.0 | 5.98 | 110.56 | 0.0 | 0.00 | 0 | 0.0 | 141.44 | 0.26 | 0.0 | 89.07 | -6.65 | 0.0 |
| 20Q1 (2) | 0.69 | -0.42 | 0.0 | 63.95 | 6.39 | 0.0 | 2.84 | 151.33 | 0.0 | 0.00 | 0 | 0.0 | 141.08 | 0.94 | 0.0 | 95.41 | 0.28 | 0.0 |
| 19Q4 (1) | 0.69 | 0.0 | 0.0 | 60.11 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 139.77 | 0.0 | 0.0 | 95.14 | 0.0 | 0.0 |
