- 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) | 0.24 | -13.9 | 3.15 | -17.75 | 19.91 | 8.09 | 4.77 | 20.45 | 2.46 | -76.76 | 282.77 | -22.26 | 226.83 | -22.5 |
| 2022 (9) | 0.27 | -12.15 | 3.83 | -26.49 | 18.42 | -12.54 | 3.96 | -51.53 | 10.58 | 336.16 | 363.73 | 24.42 | 292.69 | 32.5 |
| 2021 (8) | 0.31 | 5.76 | 5.21 | 8.09 | 21.06 | 10.78 | 8.17 | 44.6 | 2.42 | 0 | 292.34 | 40.58 | 220.90 | 35.49 |
| 2020 (7) | 0.29 | 19.0 | 4.82 | 70.32 | 19.01 | -15.88 | 5.65 | 0 | 0.00 | 0 | 207.95 | -14.22 | 163.04 | -9.45 |
| 2019 (6) | 0.25 | 8.25 | 2.83 | 18.41 | 22.6 | -13.54 | -24.15 | 0 | 0.00 | 0 | 242.41 | -2.18 | 180.05 | -7.5 |
| 2018 (5) | 0.23 | -1.89 | 2.39 | -1.24 | 26.14 | 1.08 | 8.16 | 0 | 0.00 | 0 | 247.80 | 6.77 | 194.64 | 6.08 |
| 2017 (4) | 0.23 | -10.57 | 2.42 | -26.44 | 25.86 | -22.44 | -47.52 | 0 | 0.00 | 0 | 232.09 | 18.51 | 183.49 | 17.08 |
| 2016 (3) | 0.26 | 0.81 | 3.29 | -40.29 | 33.34 | -2.0 | -14.67 | 0 | 0.00 | 0 | 195.84 | 7.7 | 156.72 | 5.16 |
| 2015 (2) | 0.26 | -15.28 | 5.51 | -46.87 | 34.02 | 15.44 | -8.85 | 0 | 0.00 | 0 | 181.83 | 1.35 | 149.03 | 19.65 |
| 2014 (1) | 0.31 | -17.83 | 10.37 | 186.46 | 29.47 | 7.71 | -2.90 | 0 | 0.00 | 0 | 179.41 | -41.46 | 124.55 | -48.14 |
| 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) | 0.24 | -7.8 | 22.5 | 2.7 | -19.64 | 71.97 | 14.01 | -43.71 | 102.46 | 3.42 | 39.88 | -57.96 | 279.61 | 8.71 | -18.6 | 232.04 | 10.84 | -14.63 |
| 24Q2 (19) | 0.26 | 17.88 | 14.01 | 3.36 | 28.24 | 11.63 | 24.89 | 94.61 | 319.73 | 2.44 | -39.96 | -74.78 | 257.20 | -15.48 | -8.76 | 209.35 | -13.13 | -6.77 |
| 24Q1 (18) | 0.22 | -6.4 | -7.26 | 2.62 | -16.83 | -33.84 | 12.79 | 216.58 | 286.4 | 4.07 | -79.3 | -59.29 | 304.31 | 7.62 | 12.49 | 240.98 | 6.24 | 14.46 |
| 23Q4 (17) | 0.24 | 20.41 | -13.9 | 3.15 | 100.64 | -17.75 | 4.04 | -41.62 | 214.12 | 19.67 | 141.8 | 40.98 | 282.77 | -17.68 | -22.26 | 226.83 | -16.54 | -22.5 |
| 23Q3 (16) | 0.20 | -14.19 | -23.82 | 1.57 | -47.84 | -46.78 | 6.92 | 16.69 | -4.81 | 8.13 | -16.08 | -41.7 | 343.52 | 21.87 | -15.64 | 271.79 | 21.03 | -17.01 |
| 23Q2 (15) | 0.23 | -4.11 | -11.51 | 3.01 | -23.99 | 0.67 | 5.93 | 79.15 | -17.64 | 9.69 | -3.08 | -45.2 | 281.88 | 4.2 | -30.84 | 224.56 | 6.66 | -30.99 |
| 23Q1 (14) | 0.24 | -13.1 | -13.26 | 3.96 | 3.39 | -1.74 | 3.31 | 193.5 | -43.03 | 10.00 | -28.32 | -44.25 | 270.53 | -25.62 | -24.69 | 210.54 | -28.07 | -22.01 |
| 22Q4 (13) | 0.27 | 6.53 | -12.15 | 3.83 | 29.83 | -26.49 | -3.54 | -148.69 | -142.45 | 13.95 | 0.0 | 19.85 | 363.73 | -10.67 | 24.42 | 292.69 | -10.63 | 32.5 |
| 22Q3 (12) | 0.26 | -0.31 | -14.55 | 2.95 | -1.34 | -28.74 | 7.27 | 0.97 | 9.49 | 13.95 | -21.13 | 13.49 | 407.19 | -0.09 | 29.54 | 327.49 | 0.64 | 33.68 |
| 22Q2 (11) | 0.26 | -6.01 | -23.23 | 2.99 | -25.81 | -35.14 | 7.20 | 23.92 | -7.34 | 17.69 | -1.39 | 118.88 | 407.56 | 13.46 | 36.53 | 325.42 | 20.54 | 46.23 |
| 22Q1 (10) | 0.27 | -11.99 | -12.24 | 4.03 | -22.65 | 15.8 | 5.81 | -30.34 | -41.73 | 17.94 | 54.1 | 101.28 | 359.22 | 22.88 | 2.81 | 269.97 | 22.21 | -1.58 |
| 21Q4 (9) | 0.31 | 3.62 | 5.76 | 5.21 | 25.85 | 8.09 | 8.34 | 25.6 | 49.73 | 11.64 | -5.3 | 0 | 292.34 | -7.0 | 40.58 | 220.90 | -9.83 | 35.49 |
| 21Q3 (8) | 0.30 | -10.44 | 10.21 | 4.14 | -10.2 | -2.36 | 6.64 | -14.54 | -54.4 | 12.29 | 52.1 | 0 | 314.33 | 5.3 | 35.21 | 244.98 | 10.08 | 31.31 |
| 21Q2 (7) | 0.34 | 7.45 | 34.27 | 4.61 | 32.47 | 46.35 | 7.77 | -22.07 | 1.17 | 8.08 | -9.32 | 0 | 298.51 | -14.57 | 23.3 | 222.54 | -18.87 | 14.23 |
| 21Q1 (6) | 0.31 | 6.07 | 15.97 | 3.48 | -27.8 | -4.66 | 9.97 | 78.99 | 526.07 | 8.91 | 0 | 0 | 349.41 | 68.03 | 54.09 | 274.30 | 68.24 | 55.92 |
| 20Q4 (5) | 0.29 | 7.98 | 19.0 | 4.82 | 13.68 | 70.32 | 5.57 | -61.74 | 103.7 | 0.00 | 0 | 0 | 207.95 | -10.55 | -14.22 | 163.04 | -12.61 | -9.45 |
| 20Q3 (4) | 0.27 | 9.11 | 0.0 | 4.24 | 34.6 | 0.0 | 14.56 | 89.58 | 0.0 | 0.00 | 0 | 0.0 | 232.48 | -3.98 | 0.0 | 186.56 | -4.24 | 0.0 |
| 20Q2 (3) | 0.25 | -7.19 | 0.0 | 3.15 | -13.7 | 0.0 | 7.68 | 428.21 | 0.0 | 0.00 | 0 | 0.0 | 242.11 | 6.77 | 0.0 | 194.82 | 10.74 | 0.0 |
| 20Q1 (2) | 0.27 | 8.83 | 0.0 | 3.65 | 28.98 | 0.0 | -2.34 | 98.45 | 0.0 | 0.00 | 0 | 0.0 | 226.76 | -6.46 | 0.0 | 175.92 | -2.29 | 0.0 |
| 19Q4 (1) | 0.25 | 0.0 | 0.0 | 2.83 | 0.0 | 0.0 | -150.69 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 242.41 | 0.0 | 0.0 | 180.05 | 0.0 | 0.0 |
