- 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 | -4.36 | 60.45 | -20.64 | 588.62 | -10.52 | 44.55 | 25.99 | 0.00 | 0 | 174.77 | 14.72 | 142.89 | 28.82 |
| 2022 (9) | 0.45 | -18.05 | 76.17 | -53.43 | 657.84 | 4.42 | 35.36 | -52.98 | 0.00 | 0 | 152.35 | 19.78 | 110.92 | 20.8 |
| 2021 (8) | 0.55 | 5.22 | 163.55 | 17.06 | 630.0 | 13.42 | 75.21 | 1.14 | 0.00 | 0 | 127.19 | -13.23 | 91.82 | -24.57 |
| 2020 (7) | 0.52 | -0.44 | 139.72 | -3.09 | 555.48 | 2.01 | 74.36 | 132.01 | 0.00 | 0 | 146.59 | -3.49 | 121.73 | -5.82 |
| 2019 (6) | 0.52 | -4.3 | 144.17 | -15.39 | 544.51 | 4.5 | 32.05 | 55.06 | 0.00 | 0 | 151.89 | 7.73 | 129.25 | 10.71 |
| 2018 (5) | 0.55 | -2.84 | 170.39 | -9.16 | 521.06 | 13.72 | 20.67 | -21.02 | 0.00 | 0 | 140.99 | 1.16 | 116.75 | -2.28 |
| 2017 (4) | 0.56 | 5.57 | 187.58 | 9.84 | 458.19 | 5.3 | 26.17 | -13.57 | 0.00 | 0 | 139.38 | -9.96 | 119.48 | -13.36 |
| 2016 (3) | 0.53 | 1.72 | 170.78 | -4.21 | 435.13 | 0.3 | 30.28 | 18.75 | 0.00 | 0 | 154.79 | 5.59 | 137.91 | 7.73 |
| 2015 (2) | 0.52 | 0.89 | 178.28 | 16.74 | 433.83 | 2.24 | 25.50 | 3.57 | 0.00 | 0 | 146.59 | 6.26 | 128.02 | 9.71 |
| 2014 (1) | 0.52 | 11.08 | 152.72 | 53.01 | 424.33 | 4.07 | 24.62 | -38.54 | 0.00 | 0 | 137.96 | -2.02 | 116.69 | 1.62 |
| 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) | 0.44 | -2.78 | -2.27 | 72.05 | 33.72 | -23.07 | 78.00 | 13.14 | 34.62 | 0.00 | 0 | 0 | 174.14 | 4.26 | 4.14 | 142.41 | 3.52 | 2.44 |
| 24Q2 (19) | 0.46 | 6.81 | -2.19 | 53.88 | -20.73 | -24.83 | 68.94 | 14.46 | 106.78 | 0.00 | 0 | 0 | 167.02 | -6.62 | 6.7 | 137.57 | -8.59 | 9.37 |
| 24Q1 (18) | 0.43 | -0.58 | -2.13 | 67.97 | 12.44 | -6.42 | 60.23 | 8.06 | 93.04 | 0.00 | 0 | 0 | 178.86 | 2.34 | 8.03 | 150.49 | 5.32 | 18.24 |
| 23Q4 (17) | 0.43 | -5.33 | -4.36 | 60.45 | -35.46 | -20.64 | 55.74 | -3.8 | 118.08 | 0.00 | 0 | 0 | 174.77 | 4.52 | 14.72 | 142.89 | 2.78 | 28.82 |
| 23Q3 (16) | 0.45 | -2.7 | -11.71 | 93.66 | 30.66 | -42.83 | 57.94 | 73.79 | 96.74 | 0.00 | 0 | 0 | 167.22 | 6.83 | 19.3 | 139.02 | 10.53 | 30.89 |
| 23Q2 (15) | 0.47 | 6.88 | -14.06 | 71.68 | -1.31 | -51.07 | 33.34 | 6.86 | -28.3 | 0.00 | 0 | 0 | 156.53 | -5.45 | 20.17 | 125.78 | -1.17 | 33.5 |
| 23Q1 (14) | 0.44 | -2.85 | -16.67 | 72.63 | -4.65 | -53.39 | 31.20 | 22.07 | -51.33 | 0.00 | 0 | 0 | 165.56 | 8.67 | 23.29 | 127.27 | 14.74 | 29.96 |
| 22Q4 (13) | 0.45 | -12.61 | -18.05 | 76.17 | -53.51 | -53.43 | 25.56 | -13.21 | -62.4 | 0.00 | 0 | 0 | 152.35 | 8.69 | 19.78 | 110.92 | 4.43 | 20.8 |
| 22Q3 (12) | 0.51 | -5.29 | -8.17 | 163.84 | 11.84 | -5.22 | 29.45 | -36.67 | -59.68 | 0.00 | 0 | 0 | 140.17 | 7.61 | 14.26 | 106.21 | 12.73 | 14.98 |
| 22Q2 (11) | 0.54 | 3.63 | -5.72 | 146.49 | -5.99 | -6.9 | 46.50 | -27.47 | -40.83 | 0.00 | 0 | 0 | 130.26 | -2.99 | 6.97 | 94.22 | -3.79 | -1.76 |
| 22Q1 (10) | 0.52 | -4.45 | 0.21 | 155.82 | -4.73 | 11.13 | 64.11 | -5.68 | -24.1 | 0.00 | 0 | 0 | 134.28 | 5.57 | -0.94 | 97.93 | 6.65 | -11.34 |
| 21Q4 (9) | 0.55 | -2.07 | 5.22 | 163.55 | -5.39 | 17.06 | 67.97 | -6.94 | -31.25 | 0.00 | 0 | 0 | 127.19 | 3.68 | -13.23 | 91.82 | -0.6 | -24.57 |
| 21Q3 (8) | 0.56 | -2.76 | 6.35 | 172.87 | 9.87 | 23.31 | 73.04 | -7.06 | -38.06 | 0.00 | 0 | 0 | 122.68 | 0.75 | -17.7 | 92.37 | -3.69 | -26.0 |
| 21Q2 (7) | 0.58 | 10.14 | 7.51 | 157.34 | 12.22 | 44.16 | 78.59 | -6.96 | -2.57 | 0.00 | 0 | 0 | 121.77 | -10.17 | -16.74 | 95.91 | -13.16 | -21.55 |
| 21Q1 (6) | 0.52 | 0.33 | 9.17 | 140.21 | 0.35 | 37.73 | 84.47 | -14.56 | 164.38 | 0.00 | 0 | 0 | 135.55 | -7.53 | -17.76 | 110.45 | -9.27 | -20.2 |
| 20Q4 (5) | 0.52 | -1.03 | -0.44 | 139.72 | -0.34 | -3.09 | 98.86 | -16.17 | 155.58 | 0.00 | 0 | 0 | 146.59 | -1.66 | -3.49 | 121.73 | -2.48 | -5.82 |
| 20Q3 (4) | 0.53 | -1.7 | 0.0 | 140.19 | 28.45 | 0.0 | 117.93 | 46.21 | 0.0 | 0.00 | 0 | 0.0 | 149.07 | 1.93 | 0.0 | 124.83 | 2.11 | 0.0 |
| 20Q2 (3) | 0.54 | 11.85 | 0.0 | 109.14 | 7.21 | 0.0 | 80.66 | 152.46 | 0.0 | 0.00 | 0 | 0.0 | 146.25 | -11.27 | 0.0 | 122.25 | -11.67 | 0.0 |
| 20Q1 (2) | 0.48 | -8.51 | 0.0 | 101.8 | -29.39 | 0.0 | 31.95 | -17.4 | 0.0 | 0.00 | 0 | 0.0 | 164.82 | 8.51 | 0.0 | 138.40 | 7.08 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 144.17 | 0.0 | 0.0 | 38.68 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 151.89 | 0.0 | 0.0 | 129.25 | 0.0 | 0.0 |
