- 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) | 0.47 | -0.95 | 2.4 | 26.32 | 17.8 | 3.61 | 22.13 | -45.75 | 0.89 | 50.9 | 271.85 | -7.23 | 210.66 | -12.45 |
| 2022 (9) | 0.47 | 17.97 | 1.9 | 0.0 | 17.18 | 19.89 | 40.79 | -64.49 | 0.59 | -14.02 | 293.03 | 19.18 | 240.61 | 35.7 |
| 2021 (8) | 0.40 | 10.58 | 1.9 | 0 | 14.33 | 27.72 | 114.88 | 103.33 | 0.69 | 0 | 245.88 | 3.32 | 177.31 | -6.87 |
| 2020 (7) | 0.36 | -22.61 | 0 | 0 | 11.22 | 21.96 | 56.50 | 115.9 | 0.00 | 0 | 237.97 | 21.44 | 190.38 | 24.41 |
| 2019 (6) | 0.47 | 36.51 | 0.53 | 152.38 | 9.2 | 22.99 | 26.17 | -91.83 | 0.65 | 125.33 | 195.96 | -19.44 | 153.03 | -24.41 |
| 2018 (5) | 0.34 | -4.87 | 0.21 | 0.0 | 7.48 | -1.71 | 320.19 | 264.81 | 0.29 | 101.92 | 243.26 | 6.65 | 202.46 | 8.28 |
| 2017 (4) | 0.36 | -0.61 | 0.21 | -47.5 | 7.61 | 15.65 | 87.77 | 131.4 | 0.14 | -65.08 | 228.09 | 3.37 | 186.98 | 4.11 |
| 2016 (3) | 0.36 | -4.24 | 0.4 | -50.0 | 6.58 | -14.32 | 37.93 | -21.83 | 0.41 | -24.38 | 220.66 | 1.34 | 179.60 | -0.52 |
| 2015 (2) | 0.38 | -3.63 | 0.8 | 1.27 | 7.68 | 1.99 | 48.52 | 51.25 | 0.54 | -42.13 | 217.75 | 18.16 | 180.53 | 16.06 |
| 2014 (1) | 0.39 | -7.54 | 0.79 | -41.48 | 7.53 | 3.86 | 32.08 | 362.91 | 0.93 | 0 | 184.29 | 8.46 | 155.55 | -0.71 |
| 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 | -3.48 | -12.81 | 6.23 | 12.25 | 159.58 | 19.73 | 8.05 | -32.11 | 1.58 | -20.23 | -39.28 | 187.51 | -2.53 | -39.22 | 134.59 | -2.91 | -45.25 |
| 24Q2 (19) | 0.41 | -1.65 | -14.85 | 5.55 | 0.18 | 113.46 | 18.26 | 116.86 | -4.65 | 1.98 | -63.22 | -55.26 | 192.38 | 0.99 | -31.56 | 138.62 | -7.41 | -37.42 |
| 24Q1 (18) | 0.41 | -12.11 | -18.27 | 5.54 | 130.83 | 191.58 | 8.42 | -49.67 | -64.43 | 5.38 | 16.85 | 44.28 | 190.50 | -29.92 | -27.67 | 149.71 | -28.93 | -29.79 |
| 23Q4 (17) | 0.47 | 4.5 | -0.95 | 2.4 | 0.0 | 26.32 | 16.73 | -42.43 | -66.08 | 4.60 | 77.11 | 294.63 | 271.85 | -11.88 | -7.23 | 210.66 | -14.3 | -12.45 |
| 23Q3 (16) | 0.45 | -5.74 | -9.92 | 2.4 | -7.69 | 26.32 | 29.06 | 51.75 | -47.71 | 2.60 | -41.22 | 24.39 | 308.51 | 9.75 | 14.91 | 245.82 | 10.98 | 43.01 |
| 23Q2 (15) | 0.48 | -5.59 | -11.74 | 2.6 | 36.84 | 36.84 | 19.15 | -19.1 | -15.68 | 4.42 | 18.6 | -11.63 | 281.11 | 6.73 | 23.98 | 221.50 | 3.87 | 27.4 |
| 23Q1 (14) | 0.50 | 6.51 | -3.21 | 1.9 | 0.0 | 0.0 | 23.67 | -52.01 | -4.25 | 3.73 | 219.61 | -43.14 | 263.39 | -10.12 | 6.5 | 213.24 | -11.38 | 14.99 |
| 22Q4 (13) | 0.47 | -4.96 | 17.97 | 1.9 | 0.0 | 0.0 | 49.32 | -11.25 | -48.79 | 1.17 | -44.17 | -47.85 | 293.03 | 9.14 | 19.18 | 240.61 | 39.98 | 35.7 |
| 22Q3 (12) | 0.50 | -7.64 | 31.22 | 1.9 | 0.0 | 0.0 | 55.57 | 144.69 | -63.27 | 2.09 | -58.24 | 40.66 | 268.48 | 18.41 | -0.93 | 171.89 | -1.13 | -18.94 |
| 22Q2 (11) | 0.54 | 3.53 | 21.38 | 1.9 | 0.0 | 0.0 | 22.71 | -8.13 | -82.72 | 5.00 | -23.68 | 26.32 | 226.73 | -8.32 | 7.1 | 173.86 | -6.25 | 19.32 |
| 22Q1 (10) | 0.52 | 29.8 | 30.91 | 1.9 | 0.0 | 1800.0 | 24.72 | -74.33 | -54.99 | 6.55 | 193.1 | 0 | 247.31 | 0.58 | 22.83 | 185.45 | 4.59 | 18.36 |
| 21Q4 (9) | 0.40 | 5.72 | 10.58 | 1.9 | 0.0 | 0 | 96.30 | -36.36 | 295.81 | 2.24 | 50.59 | 0 | 245.88 | -9.27 | 3.32 | 177.31 | -16.38 | -6.87 |
| 21Q3 (8) | 0.38 | -14.56 | -14.35 | 1.9 | 0.0 | 691.67 | 151.31 | 15.1 | 45.38 | 1.48 | -62.5 | 363.87 | 271.01 | 28.02 | 50.07 | 212.05 | 45.53 | 55.11 |
| 21Q2 (7) | 0.44 | 11.66 | -2.89 | 1.9 | 1800.0 | 313.04 | 131.46 | 139.37 | 81.78 | 3.96 | 0 | 394.79 | 211.70 | 5.14 | 13.34 | 145.71 | -7.0 | -5.15 |
| 21Q1 (6) | 0.40 | 9.64 | -12.12 | 0.1 | 0 | -79.59 | 54.92 | 125.73 | 144.41 | 0.00 | 0 | -100.0 | 201.35 | -15.39 | 5.51 | 156.68 | -17.7 | 2.04 |
| 20Q4 (5) | 0.36 | -18.12 | -22.61 | 0 | -100.0 | -100.0 | 24.33 | -76.62 | 0.08 | 0.00 | -100.0 | -100.0 | 237.97 | 31.77 | 21.44 | 190.38 | 39.26 | 24.41 |
| 20Q3 (4) | 0.44 | -3.13 | 0.0 | 0.24 | -47.83 | 0.0 | 104.08 | 43.92 | 0.0 | 0.32 | -60.0 | 0.0 | 180.59 | -3.31 | 0.0 | 136.71 | -11.01 | 0.0 |
| 20Q2 (3) | 0.46 | 1.04 | 0.0 | 0.46 | -6.12 | 0.0 | 72.32 | 221.85 | 0.0 | 0.80 | -77.14 | 0.0 | 186.78 | -2.12 | 0.0 | 153.62 | 0.05 | 0.0 |
| 20Q1 (2) | 0.45 | -3.43 | 0.0 | 0.49 | -7.55 | 0.0 | 22.47 | -7.57 | 0.0 | 3.50 | 52.56 | 0.0 | 190.83 | -2.62 | 0.0 | 153.55 | 0.34 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 24.31 | 0.0 | 0.0 | 2.29 | 0.0 | 0.0 | 195.96 | 0.0 | 0.0 | 153.03 | 0.0 | 0.0 |
