- 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) | 0.35 | -6.37 | 1.96 | -1.01 | 40.82 | 16.83 | 84.28 | 3.39 | 0.00 | 0 | 252.17 | 6.33 | 217.67 | 6.36 |
| 2022 (9) | 0.37 | -1.82 | 1.98 | 44.53 | 34.94 | 32.75 | 81.52 | 38.22 | 0.00 | -93.01 | 237.15 | -2.47 | 204.65 | -5.6 |
| 2021 (8) | 0.38 | 6.31 | 1.37 | -56.92 | 26.32 | 28.2 | 58.98 | 5.25 | 0.02 | 0 | 243.16 | 11.57 | 216.80 | 9.72 |
| 2020 (7) | 0.36 | -0.86 | 3.18 | 58.21 | 20.53 | 44.68 | 56.04 | 155.54 | 0.00 | 0 | 217.95 | -6.13 | 197.59 | -5.23 |
| 2019 (6) | 0.36 | 54.53 | 2.01 | -29.72 | 14.19 | 18.74 | 21.93 | -68.51 | 0.00 | 0 | 232.19 | -15.38 | 208.50 | -15.59 |
| 2018 (5) | 0.23 | 10.65 | 2.86 | 9.16 | 11.95 | 10.44 | 69.65 | -5.78 | 0.00 | 0 | 274.38 | -15.57 | 247.00 | -17.14 |
| 2017 (4) | 0.21 | -37.13 | 2.62 | -41.78 | 10.82 | 0.84 | 73.92 | 117.8 | 0.38 | -67.65 | 324.99 | 67.6 | 298.08 | 74.26 |
| 2016 (3) | 0.33 | -14.58 | 4.5 | -24.11 | 10.73 | 5.82 | 33.94 | 56.05 | 1.18 | -44.85 | 193.91 | 4.1 | 171.05 | 8.7 |
| 2015 (2) | 0.39 | 6.64 | 5.93 | 15.59 | 10.14 | 2.63 | 21.75 | -36.97 | 2.15 | 151.85 | 186.28 | -7.03 | 157.36 | -12.52 |
| 2014 (1) | 0.37 | 87.92 | 5.13 | 233.12 | 9.88 | 7.86 | 34.51 | -44.1 | 0.85 | 0 | 200.36 | -41.9 | 179.88 | -39.22 |
| 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 | 13.26 | 13.62 | 6.59 | 301.83 | 280.92 | 62.54 | -12.74 | -25.51 | 0.00 | 0 | 0 | 204.56 | -19.14 | -20.77 | 180.99 | -16.33 | -17.21 |
| 24Q2 (19) | 0.35 | -21.21 | -18.38 | 1.64 | -16.75 | 9.33 | 71.67 | -24.81 | -14.37 | 0.00 | 0 | 0 | 252.99 | 45.73 | 33.19 | 216.31 | 42.2 | 31.17 |
| 24Q1 (18) | 0.44 | 26.95 | -4.64 | 1.97 | 0.51 | 13.22 | 95.32 | 16.43 | 8.83 | 0.00 | 0 | -100.0 | 173.60 | -31.16 | 1.75 | 152.12 | -30.11 | 2.77 |
| 23Q4 (17) | 0.35 | 0.29 | -6.37 | 1.96 | 13.29 | -1.01 | 81.87 | -2.49 | -14.08 | 0.00 | 0 | -100.0 | 252.17 | -2.34 | 6.33 | 217.67 | -0.43 | 6.36 |
| 23Q3 (16) | 0.35 | -18.64 | -8.39 | 1.73 | 15.33 | -18.4 | 83.96 | 0.31 | 4.19 | 0.00 | 0 | -100.0 | 258.20 | 35.93 | 10.18 | 218.61 | 32.56 | 9.27 |
| 23Q2 (15) | 0.43 | -7.93 | 3.87 | 1.5 | -13.79 | -47.18 | 83.70 | -4.44 | 22.57 | 0.00 | -100.0 | -100.0 | 189.95 | 11.34 | -4.2 | 164.91 | 11.41 | -3.95 |
| 23Q1 (14) | 0.46 | 24.64 | 0.0 | 1.74 | -12.12 | 16.78 | 87.59 | -8.08 | 5.21 | 0.00 | -8.27 | -89.99 | 170.61 | -28.06 | 2.08 | 148.02 | -27.67 | 0.14 |
| 22Q4 (13) | 0.37 | -1.87 | -1.82 | 1.98 | -6.6 | 44.53 | 95.29 | 18.26 | 42.61 | 0.00 | -78.89 | -92.46 | 237.15 | 1.19 | -2.47 | 204.65 | 2.29 | -5.6 |
| 22Q3 (12) | 0.38 | -7.76 | -3.83 | 2.12 | -25.35 | -21.77 | 80.58 | 18.0 | 64.01 | 0.02 | -39.48 | -78.32 | 234.35 | 18.19 | 5.34 | 200.07 | 16.52 | 0.89 |
| 22Q2 (11) | 0.41 | -11.36 | -5.95 | 2.84 | 90.6 | -46.01 | 68.29 | -17.97 | 34.17 | 0.03 | -14.57 | -72.62 | 198.28 | 18.64 | 6.17 | 171.70 | 16.15 | 1.15 |
| 22Q1 (10) | 0.46 | 22.37 | 8.9 | 1.49 | 8.76 | -25.87 | 83.25 | 24.59 | 15.46 | 0.04 | -30.89 | 0 | 167.13 | -31.27 | -2.49 | 147.82 | -31.82 | -4.85 |
| 21Q4 (9) | 0.38 | -3.88 | 6.31 | 1.37 | -49.45 | -56.92 | 66.82 | 36.01 | 10.52 | 0.05 | -39.31 | 0 | 243.16 | 9.3 | 11.57 | 216.80 | 9.32 | 9.72 |
| 21Q3 (8) | 0.39 | -9.79 | 0.77 | 2.71 | -48.48 | -40.7 | 49.13 | -3.48 | -31.78 | 0.09 | -23.58 | 0 | 222.47 | 19.12 | 14.03 | 198.31 | 16.82 | 11.27 |
| 21Q2 (7) | 0.44 | 2.63 | 7.53 | 5.26 | 161.69 | 46.52 | 50.90 | -29.4 | 0.0 | 0.12 | 0 | 0 | 186.76 | 8.96 | -1.07 | 169.75 | 9.26 | -1.22 |
| 21Q1 (6) | 0.43 | 19.47 | 4.03 | 2.01 | -36.79 | 60.8 | 72.10 | 19.25 | 79.44 | 0.00 | 0 | 0 | 171.40 | -21.36 | -7.17 | 155.36 | -21.37 | -6.52 |
| 20Q4 (5) | 0.36 | -8.89 | -0.86 | 3.18 | -30.42 | 58.21 | 60.46 | -16.05 | 137.28 | 0.00 | 0 | 0 | 217.95 | 11.72 | -6.13 | 197.59 | 10.87 | -5.23 |
| 20Q3 (4) | 0.39 | -3.74 | 0.0 | 4.57 | 27.3 | 0.0 | 72.02 | 41.49 | 0.0 | 0.00 | 0 | 0.0 | 195.09 | 3.34 | 0.0 | 178.22 | 3.71 | 0.0 |
| 20Q2 (3) | 0.41 | -0.71 | 0.0 | 3.59 | 187.2 | 0.0 | 50.90 | 26.68 | 0.0 | 0.00 | 0 | 0.0 | 188.78 | 2.24 | 0.0 | 171.84 | 3.4 | 0.0 |
| 20Q1 (2) | 0.41 | 13.85 | 0.0 | 1.25 | -37.81 | 0.0 | 40.18 | 57.69 | 0.0 | 0.00 | 0 | 0.0 | 184.64 | -20.48 | 0.0 | 166.19 | -20.29 | 0.0 |
| 19Q4 (1) | 0.36 | 0.0 | 0.0 | 2.01 | 0.0 | 0.0 | 25.48 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 232.19 | 0.0 | 0.0 | 208.50 | 0.0 | 0.0 |
