- 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) | 0.52 | 4.88 | 9.17 | 7.63 | 23.95 | -14.13 | 9.97 | -69.68 | 0.75 | 71.43 | 149.16 | 0.19 | 122.69 | 7.98 |
| 2022 (9) | 0.50 | -5.4 | 8.52 | 33.96 | 27.89 | 11.38 | 32.88 | -19.67 | 0.44 | -25.8 | 148.88 | -5.85 | 113.62 | -4.42 |
| 2021 (8) | 0.52 | 6.27 | 6.36 | 8.53 | 25.04 | 18.11 | 40.93 | -4.15 | 0.59 | 17.64 | 158.13 | -5.11 | 118.87 | -12.95 |
| 2020 (7) | 0.49 | 7.38 | 5.86 | 49.87 | 21.2 | -4.55 | 42.70 | 17.31 | 0.50 | 0 | 166.64 | 1.47 | 136.55 | 4.86 |
| 2019 (6) | 0.46 | 3.8 | 3.91 | 55.16 | 22.21 | -12.39 | 36.40 | -38.4 | 0.00 | 0 | 164.23 | -12.03 | 130.22 | -11.88 |
| 2018 (5) | 0.44 | 4.12 | 2.52 | 3.7 | 25.35 | 11.77 | 59.09 | 39.49 | 0.00 | 0 | 186.69 | 1.34 | 147.77 | -1.79 |
| 2017 (4) | 0.42 | 8.11 | 2.43 | -14.13 | 22.68 | 1.2 | 42.36 | 108.36 | 0.00 | 0 | 184.23 | -6.46 | 150.47 | -6.23 |
| 2016 (3) | 0.39 | -2.91 | 2.83 | -16.27 | 22.41 | -6.47 | 20.33 | 304.98 | 0.00 | 0 | 196.96 | 3.64 | 160.47 | 9.72 |
| 2015 (2) | 0.40 | -2.64 | 3.38 | 9.74 | 23.96 | -8.58 | 5.02 | -24.51 | 0.00 | 0 | 190.05 | 3.58 | 146.25 | 1.71 |
| 2014 (1) | 0.42 | -6.71 | 3.08 | 28.87 | 26.21 | -10.97 | 6.65 | 0 | 0.00 | 0 | 183.48 | 6.73 | 143.79 | 8.68 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.54 | 7.16 | -0.41 | 9.32 | 7.0 | 12.15 | 15.10 | 115.41 | -20.32 | 3.12 | -81.25 | 131.25 | 146.65 | -5.99 | 4.85 | 119.76 | -6.36 | 5.68 |
| 24Q1 (19) | 0.50 | -3.35 | 3.86 | 8.71 | -5.02 | 3.81 | 7.01 | -3.31 | 19.02 | 16.67 | 183.33 | 166.67 | 156.00 | 4.59 | 1.96 | 127.90 | 4.25 | 6.09 |
| 23Q4 (18) | 0.52 | -0.99 | 4.88 | 9.17 | -0.65 | 7.63 | 7.25 | 1.68 | -68.37 | 5.88 | 47.06 | 111.76 | 149.16 | 1.61 | 0.19 | 122.69 | 2.79 | 7.98 |
| 23Q3 (17) | 0.53 | -2.88 | -2.67 | 9.23 | 11.07 | 22.74 | 7.13 | -62.37 | -81.19 | 4.00 | 196.0 | 188.0 | 146.79 | 4.95 | 5.03 | 119.36 | 5.33 | 14.02 |
| 23Q2 (16) | 0.54 | 11.76 | -4.27 | 8.31 | -0.95 | 18.88 | 18.95 | 221.73 | -59.03 | 1.35 | -78.38 | -25.86 | 139.86 | -8.59 | -6.5 | 113.32 | -6.01 | 2.2 |
| 23Q1 (15) | 0.48 | -2.4 | -12.59 | 8.39 | -1.53 | 33.39 | 5.89 | -74.3 | -80.69 | 6.25 | 125.0 | 119.02 | 153.00 | 2.77 | 1.67 | 120.56 | 6.11 | 11.28 |
| 22Q4 (14) | 0.50 | -8.12 | -5.4 | 8.52 | 13.3 | 33.96 | 22.92 | -39.53 | -38.3 | 2.78 | 100.0 | 11.11 | 148.88 | 6.53 | -5.85 | 113.62 | 8.54 | -4.42 |
| 22Q3 (13) | 0.54 | -4.48 | 1.3 | 7.52 | 7.58 | 18.24 | 37.90 | -18.05 | -22.72 | 1.39 | -23.8 | -25.47 | 139.76 | -6.57 | -9.91 | 104.68 | -5.59 | -12.2 |
| 22Q2 (12) | 0.56 | 2.04 | 9.26 | 6.99 | 11.13 | 12.38 | 46.25 | 51.64 | 10.8 | 1.82 | -36.12 | -31.11 | 149.58 | -0.6 | -7.87 | 110.88 | 2.34 | -12.96 |
| 22Q1 (11) | 0.55 | 5.63 | 10.59 | 6.29 | -1.1 | 2.95 | 30.50 | -17.9 | -12.73 | 2.85 | 14.15 | 17.0 | 150.49 | -4.83 | -8.32 | 108.34 | -8.86 | -18.08 |
| 21Q4 (10) | 0.52 | -1.61 | 6.27 | 6.36 | 0.0 | 8.53 | 37.15 | -24.25 | 37.39 | 2.50 | 34.15 | -25.0 | 158.13 | 1.93 | -5.11 | 118.87 | -0.29 | -12.95 |
| 21Q3 (9) | 0.53 | 3.04 | 6.54 | 6.36 | 2.25 | 8.9 | 49.04 | 17.49 | -24.22 | 1.86 | -29.56 | 8.09 | 155.14 | -4.45 | -4.86 | 119.22 | -6.41 | -11.25 |
| 21Q2 (8) | 0.52 | 3.28 | -1.07 | 6.22 | 1.8 | 40.41 | 41.74 | 19.43 | -45.74 | 2.65 | 8.48 | 365.67 | 162.36 | -1.08 | 9.9 | 127.39 | -3.67 | 7.29 |
| 21Q1 (7) | 0.50 | 1.5 | 12.75 | 6.11 | 4.27 | 37.3 | 34.95 | 29.25 | 113.11 | 2.44 | -26.83 | 0 | 164.14 | -1.5 | -2.27 | 132.25 | -3.15 | -2.33 |
| 20Q4 (6) | 0.49 | -1.36 | 7.38 | 5.86 | 0.34 | 49.87 | 27.04 | -58.21 | 63.68 | 3.33 | 93.33 | 0 | 166.64 | 2.19 | 1.47 | 136.55 | 1.65 | 4.86 |
| 20Q3 (5) | 0.50 | -4.32 | -0.73 | 5.84 | 31.83 | 49.74 | 64.71 | -15.87 | 20.66 | 1.72 | 203.45 | 0 | 163.07 | 10.38 | 1.8 | 134.33 | 13.14 | 7.21 |
| 20Q2 (4) | 0.52 | 17.7 | 0.0 | 4.43 | -0.45 | 0.0 | 76.92 | 369.02 | 0.0 | 0.57 | 0 | 0.0 | 147.73 | -12.04 | 0.0 | 118.73 | -12.31 | 0.0 |
| 20Q1 (3) | 0.44 | -3.33 | 0.0 | 4.45 | 13.81 | 0.0 | 16.40 | -0.73 | 0.0 | 0.00 | 0 | 0.0 | 167.96 | 2.27 | 0.0 | 135.40 | 3.98 | 0.0 |
| 19Q4 (2) | 0.46 | -8.81 | 0.0 | 3.91 | 0.26 | 0.0 | 16.52 | -69.2 | 0.0 | 0.00 | 0 | 0.0 | 164.23 | 2.53 | 0.0 | 130.22 | 3.93 | 0.0 |
| 19Q3 (1) | 0.50 | 0.0 | 0.0 | 3.9 | 0.0 | 0.0 | 53.63 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 160.18 | 0.0 | 0.0 | 125.30 | 0.0 | 0.0 |
