- 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) | 0.38 | -3.32 | 23.48 | -2.53 | 71.22 | -22.88 | 15.74 | -76.24 | 0.00 | 0 | 167.72 | -1.49 | 116.66 | -4.53 |
| 2022 (9) | 0.39 | -4.58 | 24.09 | 13.9 | 92.35 | 4.78 | 66.24 | 1.56 | 0.00 | 0 | 170.26 | 9.17 | 122.19 | 17.01 |
| 2021 (8) | 0.41 | -17.99 | 21.15 | -39.26 | 88.14 | 23.1 | 65.22 | 186.81 | 0.00 | 0 | 155.96 | 21.02 | 104.43 | 4.2 |
| 2020 (7) | 0.50 | -19.59 | 34.82 | -0.83 | 71.6 | -5.91 | 22.74 | 6.66 | 0.00 | 0 | 128.87 | 4.07 | 100.22 | 5.34 |
| 2019 (6) | 0.62 | -1.1 | 35.11 | 82.58 | 76.1 | 71.98 | 21.32 | 14.01 | 0.00 | 0 | 123.83 | 0.54 | 95.14 | 3.67 |
| 2018 (5) | 0.63 | 25.26 | 19.23 | 34.29 | 44.25 | 9.29 | 18.70 | -68.67 | 0.18 | 0 | 123.17 | 26.77 | 91.77 | 31.61 |
| 2017 (4) | 0.50 | 13.0 | 14.32 | 40.12 | 40.49 | 14.8 | 59.68 | 56.15 | 0.00 | 0 | 97.16 | -20.24 | 69.73 | -25.86 |
| 2016 (3) | 0.44 | 0.66 | 10.22 | -13.61 | 35.27 | 15.04 | 38.22 | 14.09 | 0.00 | 0 | 121.81 | -3.26 | 94.05 | 6.51 |
| 2015 (2) | 0.44 | -3.85 | 11.83 | 41.51 | 30.66 | 9.7 | 33.50 | -41.45 | 0.00 | 0 | 125.92 | 9.72 | 88.30 | 20.19 |
| 2014 (1) | 0.46 | 1.03 | 8.36 | 17.09 | 27.95 | 17.34 | 57.22 | 28.04 | 0.00 | 0 | 114.76 | -3.34 | 73.47 | -9.97 |
| 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 | 1.05 | -2.03 | 24.56 | 9.59 | -11.24 | 21.88 | 5.19 | 11.8 | 0.00 | 0 | 0 | 195.39 | 14.18 | 19.5 | 129.54 | 6.17 | 9.22 |
| 24Q2 (19) | 0.38 | -3.24 | -6.89 | 22.41 | -10.75 | -0.36 | 20.80 | 9.24 | 22.28 | 0.00 | 0 | 0 | 171.12 | 4.29 | 9.69 | 122.01 | 4.48 | 7.09 |
| 24Q1 (18) | 0.40 | 4.38 | -6.33 | 25.11 | 6.94 | 13.98 | 19.04 | 249.36 | -15.79 | 0.00 | 0 | 0 | 164.08 | -2.17 | 8.6 | 116.78 | 0.1 | 8.75 |
| 23Q4 (17) | 0.38 | -4.01 | -3.32 | 23.48 | -15.14 | -2.53 | 5.45 | -72.15 | -85.71 | 0.00 | 0 | 0 | 167.72 | 2.58 | -1.49 | 116.66 | -1.64 | -4.53 |
| 23Q3 (16) | 0.39 | -3.97 | -4.87 | 27.67 | 23.03 | 2.86 | 19.57 | 15.05 | -75.23 | 0.00 | 0 | 0 | 163.50 | 4.8 | -0.37 | 118.61 | 4.11 | 0.39 |
| 23Q2 (15) | 0.41 | -2.65 | -5.85 | 22.49 | 2.09 | 0.54 | 17.01 | -24.77 | -78.27 | 0.00 | 0 | 0 | 156.01 | 3.26 | 1.54 | 113.93 | 6.1 | 5.61 |
| 23Q1 (14) | 0.42 | 7.74 | -5.42 | 22.03 | -8.55 | -9.12 | 22.61 | -40.73 | -74.4 | 0.00 | 0 | 0 | 151.09 | -11.26 | 3.79 | 107.38 | -12.12 | 6.29 |
| 22Q4 (13) | 0.39 | -5.55 | -4.58 | 24.09 | -10.45 | 13.9 | 38.15 | -51.71 | -40.0 | 0.00 | 0 | 0 | 170.26 | 3.75 | 9.17 | 122.19 | 3.42 | 17.01 |
| 22Q3 (12) | 0.41 | -4.95 | -7.48 | 26.9 | 20.25 | -3.55 | 79.00 | 0.92 | 15.73 | 0.00 | 0 | 0 | 164.11 | 6.81 | 12.71 | 118.15 | 9.52 | 12.2 |
| 22Q2 (11) | 0.44 | -2.22 | -5.28 | 22.37 | -7.71 | -8.77 | 78.28 | -11.38 | 19.88 | 0.00 | 0 | 0 | 153.65 | 5.55 | 9.52 | 107.88 | 6.78 | 2.81 |
| 22Q1 (10) | 0.45 | 8.7 | 4.47 | 24.24 | 14.61 | -2.77 | 88.33 | 38.93 | 37.95 | 0.00 | 0 | 0 | 145.57 | -6.66 | -3.54 | 101.03 | -3.26 | -13.05 |
| 21Q4 (9) | 0.41 | -8.41 | -17.99 | 21.15 | -24.17 | -39.26 | 63.58 | -6.86 | 51.2 | 0.00 | 0 | 0 | 155.96 | 7.11 | 21.02 | 104.43 | -0.83 | 4.2 |
| 21Q3 (8) | 0.45 | -2.69 | -18.44 | 27.89 | 13.74 | -32.03 | 68.26 | 4.53 | 103.46 | 0.00 | 0 | 0 | 145.61 | 3.79 | 27.02 | 105.30 | 0.35 | 17.1 |
| 21Q2 (7) | 0.46 | 7.85 | -24.22 | 24.52 | -1.64 | -47.48 | 65.30 | 1.98 | 347.26 | 0.00 | 0 | 0 | 140.29 | -7.04 | 40.85 | 104.93 | -9.69 | 39.52 |
| 21Q1 (6) | 0.43 | -14.67 | -32.95 | 24.93 | -28.4 | -40.39 | 64.03 | 52.27 | 673.31 | 0.00 | 0 | 0 | 150.91 | 17.1 | 62.72 | 116.19 | 15.93 | 54.69 |
| 20Q4 (5) | 0.50 | -8.92 | -23.02 | 34.82 | -15.14 | 30.85 | 42.05 | 25.34 | 160.37 | 0.00 | 0 | 0 | 128.87 | 12.41 | 2.33 | 100.22 | 11.45 | -1.75 |
| 20Q3 (4) | 0.55 | -9.59 | 0.0 | 41.03 | -12.12 | 0.0 | 33.55 | 129.79 | 0.0 | 0.00 | 0 | 0.0 | 114.64 | 15.1 | 0.0 | 89.92 | 19.56 | 0.0 |
| 20Q2 (3) | 0.61 | -4.57 | 0.0 | 46.69 | 11.65 | 0.0 | 14.60 | 76.33 | 0.0 | 0.00 | 0 | 0.0 | 99.60 | 7.4 | 0.0 | 75.21 | 0.13 | 0.0 |
| 20Q1 (2) | 0.64 | -2.03 | 0.0 | 41.82 | 57.16 | 0.0 | 8.28 | -48.73 | 0.0 | 0.00 | 0 | 0.0 | 92.74 | -26.36 | 0.0 | 75.11 | -26.36 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | 26.61 | 0.0 | 0.0 | 16.15 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 125.94 | 0.0 | 0.0 | 102.00 | 0.0 | 0.0 |
