- 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) | 0.42 | -2.17 | 31.35 | 0.71 | 90.99 | -35.14 | 10.42 | -38.2 | 2.56 | 0 | 199.86 | 16.06 | 158.26 | 25.0 |
| 2022 (9) | 0.43 | 1.95 | 31.13 | 0.1 | 140.28 | 54.39 | 16.86 | 2.99 | 0.00 | 0 | 172.21 | 7.16 | 126.61 | 10.88 |
| 2021 (8) | 0.43 | 9.93 | 31.1 | 7.99 | 90.86 | 48.88 | 16.37 | 54.73 | 0.00 | 0 | 160.71 | -10.09 | 114.19 | -24.72 |
| 2020 (7) | 0.39 | 11.92 | 28.8 | 18.52 | 61.03 | -1.39 | 10.58 | 376.58 | 0.00 | 0 | 178.75 | -19.6 | 151.68 | -21.16 |
| 2019 (6) | 0.35 | -14.89 | 24.3 | 2.97 | 61.89 | -44.71 | 2.22 | -82.67 | 0.00 | 0 | 222.32 | 3.13 | 192.39 | -1.52 |
| 2018 (5) | 0.41 | 9.87 | 23.6 | 6.26 | 111.94 | 6.07 | 12.81 | 107.28 | 4.58 | 0 | 215.57 | 6.44 | 195.36 | 11.3 |
| 2017 (4) | 0.37 | -9.12 | 22.21 | -8.03 | 105.53 | -8.85 | 6.18 | -25.54 | 0.00 | 0 | 202.53 | 13.11 | 175.52 | 18.04 |
| 2016 (3) | 0.41 | 8.54 | 24.15 | 39.6 | 115.77 | -7.32 | 8.30 | -43.96 | 0.00 | 0 | 179.05 | -5.03 | 148.69 | -10.04 |
| 2015 (2) | 0.37 | -3.75 | 17.3 | 22.7 | 124.92 | -19.05 | 14.81 | -22.05 | 0.00 | 0 | 188.54 | 6.51 | 165.29 | 8.94 |
| 2014 (1) | 0.39 | 5.19 | 14.1 | 41.0 | 154.31 | -19.49 | 19.00 | 0 | 0.00 | 0 | 177.01 | -4.0 | 151.73 | -0.93 |
| 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) | 0.39 | 2.38 | -12.08 | 26.21 | 4.13 | -16.74 | 11.34 | -11.54 | -14.22 | 11.39 | 0 | 35.44 | 212.36 | 16.66 | 9.83 | 170.70 | 15.7 | 13.95 |
| 24Q2 (19) | 0.38 | -0.74 | -16.45 | 25.17 | -4.33 | -22.41 | 12.82 | 21.4 | 29.1 | 0.00 | -100.0 | -100.0 | 182.03 | -17.75 | -1.55 | 147.54 | -16.16 | 2.34 |
| 24Q1 (18) | 0.38 | -10.37 | -16.14 | 26.31 | -16.08 | -21.88 | 10.56 | -6.55 | 42.32 | 11.84 | 13.16 | 0 | 221.31 | 10.73 | 43.95 | 175.97 | 11.19 | 58.12 |
| 23Q4 (17) | 0.42 | -3.48 | -2.17 | 31.35 | -0.41 | 0.71 | 11.30 | -14.52 | -27.05 | 10.47 | 24.42 | 0 | 199.86 | 3.36 | 16.06 | 158.26 | 5.65 | 25.0 |
| 23Q3 (16) | 0.44 | -2.7 | -3.96 | 31.48 | -2.96 | 1.94 | 13.22 | 33.13 | -30.38 | 8.41 | -14.02 | 0 | 193.36 | 4.58 | 17.37 | 149.80 | 3.91 | 23.74 |
| 23Q2 (15) | 0.45 | -0.37 | -6.15 | 32.44 | -3.68 | 2.76 | 9.93 | 33.83 | -29.67 | 9.78 | 0 | 0 | 184.89 | 20.26 | 19.45 | 144.17 | 29.54 | 37.78 |
| 23Q1 (14) | 0.45 | 4.57 | 0.69 | 33.68 | 8.19 | -1.61 | 7.42 | -52.1 | -63.39 | 0.00 | 0 | 0 | 153.74 | -10.73 | -8.17 | 111.29 | -12.1 | -7.73 |
| 22Q4 (13) | 0.43 | -5.24 | 1.95 | 31.13 | 0.81 | 0.1 | 15.49 | -18.43 | 69.66 | 0.00 | 0 | 0 | 172.21 | 4.53 | 7.16 | 126.61 | 4.58 | 10.88 |
| 22Q3 (12) | 0.46 | -4.92 | 10.32 | 30.88 | -2.19 | 6.12 | 18.99 | 34.49 | -34.04 | 0.00 | 0 | 0 | 164.74 | 6.43 | -1.39 | 121.06 | 15.69 | -6.24 |
| 22Q2 (11) | 0.48 | 6.88 | 19.4 | 31.57 | -7.77 | 12.75 | 14.12 | -30.34 | -10.91 | 0.00 | 0 | 0 | 154.79 | -7.54 | -10.06 | 104.64 | -13.24 | -26.02 |
| 22Q1 (10) | 0.45 | 5.88 | 17.33 | 34.23 | 10.06 | 24.93 | 20.27 | 122.02 | 70.91 | 0.00 | 0 | 0 | 167.41 | 4.17 | -9.09 | 120.61 | 5.62 | -21.86 |
| 21Q4 (9) | 0.43 | 2.53 | 9.93 | 31.1 | 6.87 | 7.99 | 9.13 | -68.29 | 12.72 | 0.00 | 0 | 0 | 160.71 | -3.8 | -10.09 | 114.19 | -11.56 | -24.72 |
| 21Q3 (8) | 0.41 | 2.9 | 9.85 | 29.1 | 3.93 | 6.59 | 28.79 | 81.64 | 120.78 | 0.00 | 0 | 0 | 167.06 | -2.93 | -8.82 | 129.12 | -8.72 | -18.38 |
| 21Q2 (7) | 0.40 | 5.03 | 13.36 | 28.0 | 2.19 | 8.53 | 15.85 | 33.64 | -13.67 | 0.00 | 0 | 0 | 172.10 | -6.54 | -10.03 | 141.45 | -8.36 | -14.48 |
| 21Q1 (6) | 0.38 | -0.8 | 7.66 | 27.4 | -4.86 | 0.0 | 11.86 | 46.42 | 314.69 | 0.00 | 0 | 0 | 184.14 | 3.02 | -3.13 | 154.35 | 1.76 | -5.4 |
| 20Q4 (5) | 0.39 | 2.46 | 11.92 | 28.8 | 5.49 | 18.52 | 8.10 | -37.88 | 335.47 | 0.00 | 0 | 0 | 178.75 | -2.44 | -19.6 | 151.68 | -4.12 | -21.16 |
| 20Q3 (4) | 0.38 | 6.19 | 0.0 | 27.3 | 5.81 | 0.0 | 13.04 | -28.98 | 0.0 | 0.00 | 0 | 0.0 | 183.22 | -4.22 | 0.0 | 158.19 | -4.36 | 0.0 |
| 20Q2 (3) | 0.36 | -0.25 | 0.0 | 25.8 | -5.84 | 0.0 | 18.36 | 541.96 | 0.0 | 0.00 | 0 | 0.0 | 191.29 | 0.63 | 0.0 | 165.40 | 1.37 | 0.0 |
| 20Q1 (2) | 0.36 | 3.12 | 0.0 | 27.4 | 12.76 | 0.0 | 2.86 | 183.14 | 0.0 | 0.00 | 0 | 0.0 | 190.09 | -14.5 | 0.0 | 163.16 | -15.19 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 24.3 | 0.0 | 0.0 | -3.44 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 222.32 | 0.0 | 0.0 | 192.39 | 0.0 | 0.0 |
