- 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) | 0.39 | -5.34 | 2.81 | 8.91 | 11.97 | 17.01 | 44.71 | 20.38 | 0.84 | -47.7 | 213.63 | -9.36 | 157.40 | -6.05 |
| 2022 (9) | 0.42 | 16.35 | 2.58 | 163.27 | 10.23 | 1.89 | 37.14 | -16.01 | 1.61 | 0 | 235.69 | 34.87 | 167.53 | 61.3 |
| 2021 (8) | 0.36 | 4.23 | 0.98 | 7.69 | 10.04 | 16.2 | 44.22 | -1.05 | 0.00 | 0 | 174.75 | 0.92 | 103.86 | -4.81 |
| 2020 (7) | 0.34 | -2.5 | 0.91 | 116.67 | 8.64 | -16.6 | 44.69 | -44.05 | 0.00 | 0 | 173.16 | -18.54 | 109.11 | -24.57 |
| 2019 (6) | 0.35 | -7.38 | 0.42 | 82.61 | 10.36 | -5.65 | 79.87 | -52.1 | 0.02 | -60.22 | 212.58 | 17.6 | 144.65 | 22.24 |
| 2018 (5) | 0.38 | -8.84 | 0.23 | -46.51 | 10.98 | 34.89 | 166.73 | 55.65 | 0.05 | -18.92 | 180.76 | 21.9 | 118.33 | 25.86 |
| 2017 (4) | 0.42 | 80.53 | 0.43 | 43.33 | 8.14 | 63.78 | 107.12 | 35.3 | 0.07 | 0 | 148.28 | -39.27 | 94.02 | -41.84 |
| 2016 (3) | 0.23 | -28.5 | 0.3 | 11.11 | 4.97 | 0 | 79.17 | 0 | 0.00 | 0 | 244.18 | 35.66 | 161.65 | 77.85 |
| 2015 (2) | 0.32 | 0 | 0.27 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 180.00 | 0 | 90.89 | 0 |
| 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) | 0.37 | -12.89 | -6.43 | 2.72 | -5.23 | 13.81 | 30.21 | -3.14 | -26.3 | 4.43 | 7.82 | 19.04 | 228.79 | 15.25 | 7.06 | 165.33 | 10.34 | 9.55 |
| 24Q2 (19) | 0.42 | 12.98 | -1.68 | 2.87 | 1.06 | 17.14 | 31.19 | -3.97 | -42.74 | 4.11 | -10.34 | 52.7 | 198.52 | -15.65 | 0.45 | 149.84 | -14.73 | 4.32 |
| 24Q1 (18) | 0.37 | -5.24 | -1.53 | 2.84 | 1.07 | 17.84 | 32.48 | -16.8 | -26.95 | 4.59 | 17.99 | 21.6 | 235.34 | 10.16 | -13.47 | 175.72 | 11.64 | -11.81 |
| 23Q4 (17) | 0.39 | 0.33 | -5.34 | 2.81 | 17.57 | 8.91 | 39.04 | -4.76 | 22.96 | 3.89 | 4.38 | -38.07 | 213.63 | -0.04 | -9.36 | 157.40 | 4.29 | -6.05 |
| 23Q3 (16) | 0.39 | -8.47 | -3.49 | 2.39 | -2.45 | -7.36 | 40.99 | -24.75 | 2.14 | 3.72 | 38.3 | -29.61 | 213.71 | 8.14 | -15.37 | 150.92 | 5.08 | -13.16 |
| 23Q2 (15) | 0.43 | 13.15 | -4.82 | 2.45 | 1.66 | -18.33 | 54.47 | 22.51 | 26.94 | 2.69 | -28.6 | 0 | 197.63 | -27.33 | 35.92 | 143.63 | -27.91 | 46.67 |
| 23Q1 (14) | 0.38 | -8.9 | 14.21 | 2.41 | -6.59 | 143.43 | 44.46 | 40.03 | 30.19 | 3.77 | -39.92 | 0 | 271.96 | 15.39 | 38.78 | 199.25 | 18.93 | 70.65 |
| 22Q4 (13) | 0.42 | 2.29 | 16.35 | 2.58 | 0.0 | 163.27 | 31.75 | -20.88 | -23.68 | 6.28 | 18.65 | 0 | 235.69 | -6.67 | 34.87 | 167.53 | -3.61 | 61.3 |
| 22Q3 (12) | 0.41 | -9.73 | 9.43 | 2.58 | -14.0 | 186.67 | 40.13 | -6.48 | -9.72 | 5.29 | 0 | 0 | 252.53 | 73.68 | 60.84 | 173.80 | 77.47 | 90.38 |
| 22Q2 (11) | 0.45 | 35.78 | 30.35 | 3.0 | 203.03 | 237.08 | 42.91 | 25.65 | 6.53 | 0.00 | 0 | 0 | 145.40 | -25.8 | -14.86 | 97.93 | -16.13 | -2.77 |
| 22Q1 (10) | 0.33 | -7.19 | -1.02 | 0.99 | 1.02 | 8.79 | 34.15 | -17.91 | -32.26 | 0.00 | 0 | 0 | 195.96 | 12.14 | 8.55 | 116.76 | 12.42 | 5.42 |
| 21Q4 (9) | 0.36 | -3.8 | 4.23 | 0.98 | 8.89 | 7.69 | 41.60 | -6.41 | 45.66 | 0.00 | 0 | 0 | 174.75 | 11.3 | 0.92 | 103.86 | 13.77 | -4.81 |
| 21Q3 (8) | 0.37 | 7.53 | 19.54 | 0.9 | 1.12 | 52.54 | 44.45 | 10.35 | -23.81 | 0.00 | 0 | -100.0 | 157.01 | -8.06 | -14.67 | 91.29 | -9.36 | -23.63 |
| 21Q2 (7) | 0.35 | 3.11 | -9.89 | 0.89 | -2.2 | 48.33 | 40.28 | -20.1 | 32.46 | 0.00 | 0 | -100.0 | 170.77 | -5.4 | 11.23 | 100.72 | -9.06 | -3.79 |
| 21Q1 (6) | 0.33 | -2.28 | 13.56 | 0.91 | 0.0 | 78.43 | 50.41 | 76.51 | -17.79 | 0.00 | 0 | -100.0 | 180.52 | 4.25 | -27.86 | 110.76 | 1.51 | -40.59 |
| 20Q4 (5) | 0.34 | 10.33 | -2.5 | 0.91 | 54.24 | 116.67 | 28.56 | -51.05 | -36.48 | 0.00 | -100.0 | -100.0 | 173.16 | -5.9 | -18.54 | 109.11 | -8.72 | -24.57 |
| 20Q3 (4) | 0.31 | -18.95 | 0.0 | 0.59 | -1.67 | 0.0 | 58.34 | 91.84 | 0.0 | 0.04 | -39.13 | 0.0 | 184.01 | 19.85 | 0.0 | 119.53 | 14.18 | 0.0 |
| 20Q2 (3) | 0.38 | 29.94 | 0.0 | 0.6 | 17.65 | 0.0 | 30.41 | -50.41 | 0.0 | 0.07 | -14.29 | 0.0 | 153.53 | -38.65 | 0.0 | 104.69 | -43.85 | 0.0 |
| 20Q1 (2) | 0.29 | -16.1 | 0.0 | 0.51 | 21.43 | 0.0 | 61.32 | 36.39 | 0.0 | 0.08 | -41.67 | 0.0 | 250.24 | 17.72 | 0.0 | 186.44 | 28.89 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 44.96 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 212.58 | 0.0 | 0.0 | 144.65 | 0.0 | 0.0 |
