- 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) | 0.46 | 15.3 | 9.66 | 70.67 | 32.34 | 7.98 | 9.71 | -61.83 | 0.07 | -23.84 | 165.42 | -16.35 | 133.33 | -15.1 |
| 2022 (9) | 0.39 | -2.66 | 5.66 | 32.24 | 29.95 | 49.9 | 25.44 | -32.5 | 0.09 | -66.01 | 197.75 | 5.29 | 157.05 | 16.17 |
| 2021 (8) | 0.41 | 21.99 | 4.28 | 59.7 | 19.98 | 33.91 | 37.69 | 19.57 | 0.25 | 0 | 187.82 | -13.51 | 135.19 | -23.99 |
| 2020 (7) | 0.33 | 19.01 | 2.68 | 101.5 | 14.92 | -8.35 | 31.52 | -1.87 | 0.00 | 0 | 217.16 | -15.55 | 177.86 | -15.82 |
| 2019 (6) | 0.28 | -6.49 | 1.33 | 72.73 | 16.28 | 3.89 | 32.12 | -78.78 | 0.00 | 0 | 257.16 | 17.08 | 211.29 | 22.14 |
| 2018 (5) | 0.30 | 17.14 | 0.77 | 0 | 15.67 | 15.14 | 151.35 | -37.78 | 0.00 | 0 | 219.64 | -14.42 | 172.99 | -14.63 |
| 2017 (4) | 0.26 | 4.85 | 0 | 0 | 13.61 | -4.42 | 243.25 | -36.72 | 0.00 | 0 | 256.66 | -12.28 | 202.64 | -19.41 |
| 2016 (3) | 0.24 | 5.37 | 0 | 0 | 14.24 | 0.64 | 384.41 | 386.96 | 0.00 | 0 | 292.60 | -3.52 | 251.45 | -0.38 |
| 2015 (2) | 0.23 | -36.72 | 0 | 0 | 14.15 | 8.93 | 78.94 | 143.42 | 0.00 | 0 | 303.29 | 84.26 | 252.40 | 84.15 |
| 2014 (1) | 0.36 | -25.8 | 0.95 | -65.45 | 12.99 | 4.25 | 32.43 | 169.58 | 0.00 | 0 | 164.60 | 33.37 | 137.06 | 42.31 |
| 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) | 0.49 | 1.16 | 11.38 | 11.92 | 30.42 | 31.71 | 13.14 | 0.08 | -5.94 | 0.43 | 0 | 59.18 | 155.14 | 0.66 | -8.04 | 124.43 | -0.27 | -6.73 |
| 24Q2 (19) | 0.48 | 9.83 | 0.94 | 9.14 | -10.57 | 18.86 | 13.13 | 56.68 | 9.05 | 0.00 | -100.0 | -100.0 | 154.12 | -10.33 | -1.42 | 124.77 | -10.73 | -0.87 |
| 24Q1 (18) | 0.44 | -3.45 | 13.86 | 10.22 | 5.8 | 58.7 | 8.38 | 5.67 | 38.06 | 0.31 | 6.33 | -52.56 | 171.87 | 3.9 | -9.67 | 139.76 | 4.82 | -5.69 |
| 23Q4 (17) | 0.46 | 3.83 | 15.3 | 9.66 | 6.74 | 70.67 | 7.93 | -43.24 | -22.03 | 0.29 | 6.73 | -45.79 | 165.42 | -1.95 | -16.35 | 133.33 | -0.06 | -15.1 |
| 23Q3 (16) | 0.44 | -8.32 | 1.48 | 9.05 | 17.69 | 28.92 | 13.97 | 16.03 | -65.01 | 0.27 | 5.24 | 14.84 | 168.71 | 7.91 | -9.1 | 133.41 | 6.0 | -9.48 |
| 23Q2 (15) | 0.48 | 23.89 | 7.13 | 7.69 | 19.41 | 80.94 | 12.04 | 98.35 | -66.91 | 0.26 | -60.28 | -28.28 | 156.34 | -17.83 | -10.98 | 125.86 | -15.07 | -4.35 |
| 23Q1 (14) | 0.39 | -2.23 | -2.03 | 6.44 | 13.78 | 48.39 | 6.07 | -40.31 | -78.43 | 0.64 | 21.49 | -15.99 | 190.27 | -3.78 | -2.46 | 148.19 | -5.64 | 5.28 |
| 22Q4 (13) | 0.39 | -8.61 | -2.66 | 5.66 | -19.37 | 32.24 | 10.17 | -74.53 | -86.37 | 0.53 | 126.11 | -9.98 | 197.75 | 6.55 | 5.29 | 157.05 | 6.56 | 16.17 |
| 22Q3 (12) | 0.43 | -3.23 | 21.59 | 7.02 | 65.18 | 123.57 | 39.93 | 9.73 | 65.34 | 0.23 | -34.27 | 0 | 185.59 | 5.67 | -7.99 | 147.38 | 12.01 | 2.1 |
| 22Q2 (11) | 0.45 | 13.3 | 28.03 | 4.25 | -2.07 | 56.25 | 36.39 | 29.32 | 16.37 | 0.36 | -53.48 | 0 | 175.63 | -9.97 | -16.71 | 131.58 | -6.52 | -19.53 |
| 22Q1 (10) | 0.39 | -2.86 | 19.26 | 4.34 | 1.4 | 61.34 | 28.14 | -62.28 | -1.71 | 0.77 | 30.19 | 0 | 195.07 | 3.86 | -10.89 | 140.76 | 4.12 | -19.6 |
| 21Q4 (9) | 0.41 | 14.16 | 21.99 | 4.28 | 36.31 | 59.7 | 74.61 | 208.94 | 225.67 | 0.59 | 0 | 0 | 187.82 | -6.89 | -13.51 | 135.19 | -6.35 | -23.99 |
| 21Q3 (8) | 0.36 | 1.89 | 18.05 | 3.14 | 15.44 | 21.71 | 24.15 | -22.77 | -36.43 | 0.00 | 0 | 0 | 201.71 | -4.34 | -14.62 | 144.35 | -11.72 | -25.57 |
| 21Q2 (7) | 0.35 | 5.54 | 1.19 | 2.72 | 1.12 | 72.15 | 31.27 | 9.22 | -1.29 | 0.00 | 0 | 0 | 210.86 | -3.68 | 1.52 | 163.52 | -6.6 | -5.87 |
| 21Q1 (6) | 0.33 | -0.63 | 27.68 | 2.69 | 0.37 | 84.25 | 28.63 | 24.97 | -25.79 | 0.00 | 0 | 0 | 218.92 | 0.81 | -21.25 | 175.08 | -1.56 | -24.23 |
| 20Q4 (5) | 0.33 | 10.47 | 19.01 | 2.68 | 3.88 | 101.5 | 22.91 | -39.69 | -28.2 | 0.00 | 0 | 0 | 217.16 | -8.08 | -15.55 | 177.86 | -8.3 | -15.82 |
| 20Q3 (4) | 0.30 | -12.66 | 0.0 | 2.58 | 63.29 | 0.0 | 37.99 | 19.92 | 0.0 | 0.00 | 0 | 0.0 | 236.25 | 13.74 | 0.0 | 193.95 | 11.65 | 0.0 |
| 20Q2 (3) | 0.34 | 33.17 | 0.0 | 1.58 | 8.22 | 0.0 | 31.68 | -17.88 | 0.0 | 0.00 | 0 | 0.0 | 207.71 | -25.28 | 0.0 | 173.71 | -24.82 | 0.0 |
| 20Q1 (2) | 0.26 | -7.38 | 0.0 | 1.46 | 9.77 | 0.0 | 38.58 | 20.9 | 0.0 | 0.00 | 0 | 0.0 | 277.98 | 8.1 | 0.0 | 231.07 | 9.36 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 31.91 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 257.16 | 0.0 | 0.0 | 211.29 | 0.0 | 0.0 |
