- 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) | 0.59 | 2.21 | 11.89 | -36.35 | 99.19 | 4.38 | 9.90 | -24.25 | 1.63 | 44.53 | 170.34 | 0.99 | 140.17 | 9.35 |
| 2022 (9) | 0.58 | -7.33 | 18.68 | -4.25 | 95.03 | 13.28 | 13.07 | 32.29 | 1.13 | 4.17 | 168.67 | 14.34 | 128.19 | 32.44 |
| 2021 (8) | 0.62 | 0.0 | 19.51 | 18.89 | 83.89 | 18.29 | 9.88 | 36.65 | 1.09 | 0 | 147.52 | 12.57 | 96.79 | 2.65 |
| 2020 (7) | 0.62 | -3.82 | 16.41 | -3.3 | 70.92 | -2.31 | 7.23 | 0 | 0.00 | 0 | 131.05 | 6.27 | 94.29 | 2.4 |
| 2019 (6) | 0.65 | 7.53 | 16.97 | 12.24 | 72.6 | -2.39 | -2.69 | 0 | 0.00 | 0 | 123.32 | -6.01 | 92.08 | 1.95 |
| 2018 (5) | 0.60 | 3.68 | 15.12 | -27.83 | 74.38 | -4.74 | -4.70 | 0 | 0.00 | 0 | 131.20 | -7.67 | 90.32 | -10.0 |
| 2017 (4) | 0.58 | 3.51 | 20.95 | 14.92 | 78.08 | -20.84 | 9.93 | -73.38 | 0.00 | 0 | 142.10 | -6.32 | 100.36 | 5.56 |
| 2016 (3) | 0.56 | 1.12 | 18.23 | 2.13 | 98.63 | 40.12 | 37.30 | -10.62 | 0.00 | 0 | 151.68 | 4.52 | 95.07 | -0.4 |
| 2015 (2) | 0.56 | 10.21 | 17.85 | 32.71 | 70.39 | 36.89 | 41.73 | 0.07 | 0.00 | 0 | 145.12 | -6.5 | 95.45 | 14.82 |
| 2014 (1) | 0.50 | 1.92 | 13.45 | 19.56 | 51.42 | 13.96 | 41.70 | 18.03 | 0.00 | 0 | 155.21 | -5.79 | 83.13 | -23.02 |
| 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) | 0.56 | -6.03 | -8.75 | 12.85 | -23.1 | -36.73 | 2.83 | 4.04 | -84.35 | 18.05 | 54.3 | 352.0 | 170.67 | 7.52 | 6.57 | 141.19 | 6.23 | 9.79 |
| 24Q2 (19) | 0.59 | 1.73 | -3.49 | 16.71 | 33.57 | -15.78 | 2.72 | -66.25 | -58.73 | 11.70 | 28.85 | 172.62 | 158.74 | -8.99 | 10.55 | 132.91 | -6.39 | 12.95 |
| 24Q1 (18) | 0.58 | -1.17 | 5.76 | 12.51 | 5.21 | -22.15 | 8.06 | -34.15 | 36.61 | 9.08 | 46.78 | -6.25 | 174.42 | 2.4 | -2.09 | 141.98 | 1.29 | 2.36 |
| 23Q4 (17) | 0.59 | -3.42 | 2.21 | 11.89 | -41.46 | -36.35 | 12.24 | -32.3 | 41.83 | 6.19 | 54.89 | 31.87 | 170.34 | 6.36 | 0.99 | 140.17 | 9.0 | 9.35 |
| 23Q3 (16) | 0.61 | -0.62 | 0.41 | 20.31 | 2.37 | -13.17 | 18.08 | 174.36 | 7.43 | 3.99 | -6.94 | 1.47 | 160.15 | 11.53 | 0.45 | 128.60 | 9.29 | 7.93 |
| 23Q2 (15) | 0.62 | 11.49 | -1.82 | 19.84 | 23.46 | -25.69 | 6.59 | 11.69 | 4.11 | 4.29 | -55.69 | -51.52 | 143.59 | -19.4 | -4.6 | 117.67 | -15.16 | 7.44 |
| 23Q1 (14) | 0.55 | -4.48 | -4.07 | 16.07 | -13.97 | 1.32 | 5.90 | -31.63 | -78.88 | 9.69 | 106.46 | 307.72 | 178.15 | 5.62 | 9.65 | 138.70 | 8.2 | 33.76 |
| 22Q4 (13) | 0.58 | -5.12 | -7.33 | 18.68 | -20.14 | -4.25 | 8.63 | -48.72 | -52.92 | 4.69 | 19.18 | 65.96 | 168.67 | 5.8 | 14.34 | 128.19 | 7.59 | 32.44 |
| 22Q3 (12) | 0.61 | -2.82 | 1.36 | 23.39 | -12.4 | 45.64 | 16.83 | 165.88 | 33560.0 | 3.94 | -55.54 | -94.0 | 159.43 | 5.93 | 4.63 | 119.15 | 8.79 | 28.45 |
| 22Q2 (11) | 0.63 | 8.93 | 8.07 | 26.7 | 68.35 | 51.45 | 6.33 | -77.34 | -12.57 | 8.85 | 272.66 | 173.24 | 150.51 | -7.36 | -0.48 | 109.52 | 5.62 | 16.63 |
| 22Q1 (10) | 0.58 | -7.73 | -5.42 | 15.86 | -18.71 | -6.6 | 27.94 | 52.43 | 122.28 | 2.38 | -15.96 | 0 | 162.47 | 10.13 | 21.06 | 103.69 | 7.13 | 16.0 |
| 21Q4 (9) | 0.62 | 3.78 | 0.0 | 19.51 | 21.48 | 18.89 | 18.33 | 36560.0 | -27.46 | 2.83 | -95.69 | 0 | 147.52 | -3.19 | 12.57 | 96.79 | 4.34 | 2.65 |
| 21Q3 (8) | 0.60 | 3.6 | -0.03 | 16.06 | -8.91 | 9.25 | 0.05 | -99.31 | -99.67 | 65.62 | 1925.46 | 0 | 152.38 | 0.76 | 16.17 | 92.76 | -1.21 | 4.4 |
| 21Q2 (7) | 0.58 | -4.67 | -0.68 | 17.63 | 3.83 | 8.63 | 7.24 | -42.4 | 683.87 | 3.24 | 0 | 0 | 151.23 | 12.68 | 15.32 | 93.90 | 5.05 | 2.2 |
| 21Q1 (6) | 0.61 | -2.44 | -1.14 | 16.98 | 3.47 | -4.87 | 12.57 | -50.26 | 280.6 | 0.00 | 0 | 0 | 134.21 | 2.41 | 6.07 | 89.39 | -5.2 | 3.21 |
| 20Q4 (5) | 0.62 | 3.74 | -3.82 | 16.41 | 11.63 | -1.32 | 25.27 | 68.47 | 132.69 | 0.00 | 0 | 0 | 131.05 | -0.09 | 6.27 | 94.29 | 6.12 | 2.4 |
| 20Q3 (4) | 0.60 | 2.93 | 0.0 | 14.7 | -9.43 | 0.0 | 15.00 | 1309.68 | 0.0 | 0.00 | 0 | 0.0 | 131.17 | 0.02 | 0.0 | 88.85 | -3.3 | 0.0 |
| 20Q2 (3) | 0.58 | -5.1 | 0.0 | 16.23 | -9.08 | 0.0 | -1.24 | 82.18 | 0.0 | 0.00 | 0 | 0.0 | 131.14 | 3.64 | 0.0 | 91.88 | 6.08 | 0.0 |
| 20Q1 (2) | 0.62 | -5.09 | 0.0 | 17.85 | 7.34 | 0.0 | -6.96 | -164.09 | 0.0 | 0.00 | 0 | 0.0 | 126.53 | 2.6 | 0.0 | 86.61 | -5.94 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | 16.63 | 0.0 | 0.0 | 10.86 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 123.32 | 0.0 | 0.0 | 92.08 | 0.0 | 0.0 |
