- 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) | 0.34 | -12.78 | 7.87 | -12.36 | 61.24 | -3.13 | 20.83 | -12.59 | 0.28 | -46.17 | 227.03 | 17.11 | 182.52 | 55.19 |
| 2022 (9) | 0.39 | -19.14 | 8.98 | -32.18 | 63.22 | 2.55 | 23.83 | 58.44 | 0.53 | -46.05 | 193.86 | 26.03 | 117.61 | 31.69 |
| 2021 (8) | 0.49 | -7.78 | 13.24 | -1.05 | 61.65 | 23.77 | 15.04 | 198.41 | 0.97 | 0 | 153.82 | 14.14 | 89.31 | 4.12 |
| 2020 (7) | 0.53 | -0.4 | 13.38 | -19.88 | 49.81 | 6.93 | 5.04 | 205.45 | 0.00 | 0 | 134.77 | -0.8 | 85.78 | 0.68 |
| 2019 (6) | 0.53 | 5.02 | 16.7 | 24.35 | 46.58 | 4.02 | 1.65 | -65.19 | 6.87 | 211.0 | 135.86 | -18.54 | 85.20 | -21.99 |
| 2018 (5) | 0.50 | 14.51 | 13.43 | 18.01 | 44.78 | 4.41 | 4.74 | -71.55 | 2.21 | 132.31 | 166.79 | -4.08 | 109.21 | -5.58 |
| 2017 (4) | 0.44 | 5.24 | 11.38 | 35.96 | 42.89 | -4.14 | 16.66 | -15.6 | 0.95 | 0 | 173.88 | 10.4 | 115.66 | 33.37 |
| 2016 (3) | 0.42 | 1.43 | 8.37 | 7.45 | 44.74 | -0.38 | 19.74 | -0.35 | 0.00 | 0 | 157.50 | -8.31 | 86.72 | 3.39 |
| 2015 (2) | 0.41 | -2.88 | 7.79 | 14.39 | 44.91 | -12.9 | 19.81 | -53.19 | 0.00 | 0 | 171.77 | -6.05 | 83.88 | -23.18 |
| 2014 (1) | 0.42 | -6.5 | 6.81 | 60.99 | 51.56 | 9.89 | 42.32 | -30.53 | 0.00 | 0 | 182.83 | -13.5 | 109.19 | -26.3 |
| 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) | 0.31 | -8.11 | -30.58 | 0.85 | 25.0 | -94.68 | 67.28 | 43.42 | 124.04 | 0.02 | 0 | -97.32 | 309.13 | 6.69 | 69.49 | 250.28 | 3.92 | 70.69 |
| 24Q2 (19) | 0.34 | 3.38 | -18.19 | 0.68 | -18.07 | -92.2 | 46.91 | 202.84 | 30.6 | 0.00 | -100.0 | -100.0 | 289.74 | -8.49 | 54.53 | 240.85 | -6.59 | 82.75 |
| 24Q1 (18) | 0.33 | -4.99 | -20.0 | 0.83 | -89.45 | -89.61 | 15.49 | 86.85 | 2.99 | 0.72 | -77.51 | -66.26 | 316.62 | 39.46 | 71.71 | 257.84 | 41.27 | 121.59 |
| 23Q4 (17) | 0.34 | -23.08 | -12.78 | 7.87 | -50.72 | -12.36 | 8.29 | -72.39 | -33.47 | 3.21 | 299.5 | -10.53 | 227.03 | 24.48 | 17.11 | 182.52 | 24.48 | 55.19 |
| 23Q3 (16) | 0.45 | 8.29 | 4.82 | 15.97 | 83.14 | 31.66 | 30.03 | -16.4 | 53.06 | 0.80 | -34.08 | -66.96 | 182.39 | -2.73 | -0.65 | 146.63 | 11.26 | 32.41 |
| 23Q2 (15) | 0.41 | 1.08 | -15.53 | 8.72 | 9.14 | -31.34 | 35.92 | 138.83 | 19.77 | 1.22 | -43.03 | -41.23 | 187.50 | 1.69 | 17.01 | 131.79 | 13.26 | 37.42 |
| 23Q1 (14) | 0.41 | 3.59 | -21.46 | 7.99 | -11.02 | -44.86 | 15.04 | 20.71 | -61.1 | 2.14 | -40.36 | 1.95 | 184.39 | -4.88 | 25.72 | 116.36 | -1.06 | 34.85 |
| 22Q4 (13) | 0.39 | -7.55 | -19.14 | 8.98 | -25.97 | -32.18 | 12.46 | -36.49 | -4.89 | 3.58 | 47.55 | -51.0 | 193.86 | 5.59 | 26.03 | 117.61 | 6.2 | 31.69 |
| 22Q3 (12) | 0.42 | -12.73 | -16.85 | 12.13 | -4.49 | -8.59 | 19.62 | -34.58 | -18.79 | 2.43 | 17.24 | -2.86 | 183.59 | 14.57 | 20.23 | 110.74 | 15.47 | 20.74 |
| 22Q2 (11) | 0.49 | -6.02 | -11.3 | 12.7 | -12.35 | 0.4 | 29.99 | -22.43 | 61.58 | 2.07 | -1.18 | 0 | 160.24 | 9.25 | 19.73 | 95.90 | 11.14 | 20.92 |
| 22Q1 (10) | 0.52 | 6.65 | -7.38 | 14.49 | 9.44 | -2.23 | 38.66 | 195.11 | 547.57 | 2.10 | -71.33 | 0 | 146.67 | -4.65 | 12.4 | 86.29 | -3.38 | 5.62 |
| 21Q4 (9) | 0.49 | -4.93 | -7.78 | 13.24 | -0.23 | -1.05 | 13.10 | -45.78 | 655.08 | 7.31 | 192.5 | 0 | 153.82 | 0.73 | 14.14 | 89.31 | -2.63 | 4.12 |
| 21Q3 (8) | 0.51 | -6.9 | -6.38 | 13.27 | 4.9 | -26.93 | 24.16 | 30.17 | 217.89 | 2.50 | 0 | 0 | 152.70 | 14.09 | 28.07 | 91.72 | 15.65 | 16.99 |
| 21Q2 (7) | 0.55 | -1.88 | -0.97 | 12.65 | -14.64 | -29.88 | 18.56 | 210.89 | -10.98 | 0.00 | 0 | -100.0 | 133.84 | 2.57 | 2.62 | 79.31 | -2.93 | -5.94 |
| 21Q1 (6) | 0.56 | 6.19 | 4.8 | 14.82 | 10.76 | -14.29 | 5.97 | 352.97 | 284.26 | 0.00 | 0 | -100.0 | 130.49 | -3.18 | -1.19 | 81.70 | -4.76 | 3.65 |
| 20Q4 (5) | 0.53 | -3.48 | -0.4 | 13.38 | -26.32 | -19.88 | -2.36 | -131.05 | -183.39 | 0.00 | 0 | -100.0 | 134.77 | 13.03 | -0.8 | 85.78 | 9.41 | 3.81 |
| 20Q3 (4) | 0.55 | -1.53 | 0.0 | 18.16 | 0.67 | 0.0 | 7.60 | -63.55 | 0.0 | 0.00 | -100.0 | 0.0 | 119.23 | -8.58 | 0.0 | 78.40 | -7.02 | 0.0 |
| 20Q2 (3) | 0.55 | 3.84 | 0.0 | 18.04 | 4.34 | 0.0 | 20.85 | 743.52 | 0.0 | 2.60 | -90.0 | 0.0 | 130.42 | -1.24 | 0.0 | 84.32 | 6.98 | 0.0 |
| 20Q1 (2) | 0.53 | 0.93 | 0.0 | 17.29 | 3.53 | 0.0 | -3.24 | -214.49 | 0.0 | 26.00 | 0.0 | 0.0 | 132.06 | -2.8 | 0.0 | 78.82 | -4.61 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 2.83 | 0.0 | 0.0 | 26.00 | 0.0 | 0.0 | 135.86 | 0.0 | 0.0 | 82.63 | 0.0 | 0.0 |
