- 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) | 0.19 | -4.77 | 0.94 | 4.44 | 6.49 | -10.48 | 35.90 | -22.14 | 0.48 | 40.35 | 306.71 | 18.68 | 256.88 | 30.32 |
| 2022 (9) | 0.20 | -9.61 | 0.9 | -23.08 | 7.25 | 15.08 | 46.11 | 15.91 | 0.35 | -45.45 | 258.43 | 18.82 | 197.11 | 23.6 |
| 2021 (8) | 0.22 | 14.57 | 1.17 | 21.88 | 6.3 | 7.69 | 39.78 | 45.39 | 0.63 | 11.76 | 217.49 | -16.38 | 159.48 | -21.6 |
| 2020 (7) | 0.19 | -4.33 | 0.96 | -16.52 | 5.85 | -17.26 | 27.36 | -17.07 | 0.57 | 0 | 260.10 | 19.18 | 203.43 | 23.53 |
| 2019 (6) | 0.20 | 11.96 | 1.15 | 59.72 | 7.07 | 0.71 | 32.99 | -52.07 | 0.00 | 0 | 218.24 | -2.18 | 164.68 | -3.31 |
| 2018 (5) | 0.18 | 9.94 | 0.72 | 50.0 | 7.02 | -5.77 | 68.83 | 110.75 | 0.00 | 0 | 223.10 | -3.19 | 170.32 | -9.1 |
| 2017 (4) | 0.17 | -52.1 | 0.48 | -80.41 | 7.45 | 0.68 | 32.66 | 16.27 | 0.00 | 0 | 230.44 | 39.81 | 187.37 | 49.31 |
| 2016 (3) | 0.34 | -11.71 | 2.45 | -7.89 | 7.4 | -3.9 | 28.09 | -33.47 | 1.42 | -0.31 | 164.82 | -14.64 | 125.49 | -21.72 |
| 2015 (2) | 0.39 | 14.43 | 2.66 | 72.73 | 7.7 | -1.16 | 42.22 | -36.51 | 1.43 | 48.87 | 193.09 | -22.79 | 160.31 | -24.44 |
| 2014 (1) | 0.34 | -13.34 | 1.54 | -4.35 | 7.79 | 27.7 | 66.50 | 44.69 | 0.96 | 0 | 250.08 | 1.91 | 212.15 | 4.94 |
| 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) | 0.18 | -20.64 | 21.25 | 0.87 | 17.57 | 117.5 | 19.00 | -70.21 | -73.87 | 2.11 | 40.74 | 0 | 307.84 | 21.4 | -2.11 | 252.88 | 16.67 | 4.25 |
| 24Q2 (19) | 0.22 | 4.28 | 16.04 | 0.74 | 34.55 | 32.14 | 63.77 | 80.91 | 333.51 | 1.50 | 12.5 | 0 | 253.58 | -4.68 | 3.28 | 216.75 | -3.15 | 14.28 |
| 24Q1 (18) | 0.22 | 12.27 | -4.61 | 0.55 | -41.49 | -38.2 | 35.25 | -33.83 | 38.4 | 1.33 | -16.67 | 26.32 | 266.04 | -13.26 | 15.19 | 223.80 | -12.88 | 24.4 |
| 23Q4 (17) | 0.19 | 30.52 | -4.77 | 0.94 | 135.0 | 4.44 | 53.27 | -26.75 | 66.36 | 1.60 | 0 | -7.37 | 306.71 | -2.47 | 18.68 | 256.88 | 5.89 | 30.32 |
| 23Q3 (16) | 0.15 | -24.06 | -24.13 | 0.4 | -28.57 | -49.37 | 72.72 | 394.36 | 5.77 | 0.00 | 0 | -100.0 | 314.49 | 28.09 | 19.86 | 242.58 | 27.9 | 29.05 |
| 23Q2 (15) | 0.19 | -14.28 | -10.47 | 0.56 | -37.08 | -40.43 | 14.71 | -42.25 | -46.06 | 0.00 | -100.0 | -100.0 | 245.53 | 6.31 | 6.51 | 189.66 | 5.43 | 15.66 |
| 23Q1 (14) | 0.23 | 12.08 | -2.13 | 0.89 | -1.11 | -4.3 | 25.47 | -20.46 | -54.12 | 1.06 | -38.89 | -11.11 | 230.95 | -10.63 | 7.36 | 179.90 | -8.73 | 17.87 |
| 22Q4 (13) | 0.20 | 3.98 | -9.61 | 0.9 | 13.92 | -23.08 | 32.02 | -53.43 | -30.92 | 1.73 | 81.82 | -36.36 | 258.43 | -1.51 | 18.82 | 197.11 | 4.86 | 23.6 |
| 22Q3 (12) | 0.19 | -10.38 | 19.74 | 0.79 | -15.96 | 54.9 | 68.75 | 152.11 | -31.03 | 0.95 | -60.0 | 0 | 262.38 | 13.82 | -8.3 | 187.97 | 14.63 | -9.68 |
| 22Q2 (11) | 0.22 | -6.29 | 21.63 | 0.94 | 1.08 | 135.0 | 27.27 | -50.87 | 34.14 | 2.38 | 100.0 | 493.75 | 230.52 | 7.16 | -13.28 | 163.98 | 7.44 | -17.7 |
| 22Q1 (10) | 0.23 | 3.5 | 17.79 | 0.93 | -20.51 | 29.17 | 55.51 | 19.76 | 127.5 | 1.19 | -56.25 | -28.75 | 215.12 | -1.09 | -14.1 | 152.62 | -4.3 | -18.31 |
| 21Q4 (9) | 0.22 | 37.75 | 14.57 | 1.17 | 129.41 | 21.88 | 46.35 | -53.5 | -15.0 | 2.71 | 0 | 219.33 | 217.49 | -23.99 | -16.38 | 159.48 | -23.37 | -21.6 |
| 21Q3 (8) | 0.16 | -8.96 | -20.28 | 0.51 | 27.5 | -47.96 | 99.68 | 390.31 | 115.94 | 0.00 | -100.0 | -100.0 | 286.12 | 7.64 | 11.67 | 208.12 | 4.46 | 14.42 |
| 21Q2 (7) | 0.18 | -9.25 | -2.15 | 0.4 | -44.44 | -38.46 | 20.33 | -16.68 | 155.2 | 0.40 | -76.0 | 0 | 265.82 | 6.15 | 13.39 | 199.24 | 6.65 | 21.98 |
| 21Q1 (6) | 0.20 | 0.67 | 11.07 | 0.72 | -25.0 | 2.86 | 24.40 | -55.25 | -20.88 | 1.67 | 96.08 | 0 | 250.43 | -3.72 | 0.14 | 186.82 | -8.16 | 3.64 |
| 20Q4 (5) | 0.19 | -4.14 | -4.33 | 0.96 | -2.04 | -16.52 | 54.53 | 18.13 | 258.75 | 0.85 | -76.55 | 0 | 260.10 | 1.52 | 19.18 | 203.43 | 11.84 | 23.53 |
| 20Q3 (4) | 0.20 | 11.74 | 0.0 | 0.98 | 50.77 | 0.0 | 46.16 | 225.33 | 0.0 | 3.62 | 0 | 0.0 | 256.21 | 9.29 | 0.0 | 181.89 | 11.36 | 0.0 |
| 20Q2 (3) | 0.18 | 3.01 | 0.0 | 0.65 | -7.14 | 0.0 | -36.83 | -219.42 | 0.0 | 0.00 | 0 | 0.0 | 234.43 | -6.25 | 0.0 | 163.34 | -9.39 | 0.0 |
| 20Q1 (2) | 0.18 | -13.29 | 0.0 | 0.7 | -39.13 | 0.0 | 30.84 | 102.89 | 0.0 | 0.00 | 0 | 0.0 | 250.07 | 14.58 | 0.0 | 180.26 | 9.46 | 0.0 |
| 19Q4 (1) | 0.20 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 15.20 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 218.24 | 0.0 | 0.0 | 164.68 | 0.0 | 0.0 |
