- 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) | 0.43 | 19.18 | 15.45 | 14.28 | 49.91 | -11.18 | 20.56 | -64.23 | 0.51 | 32.38 | 112.84 | -25.84 | 67.62 | -28.47 |
| 2022 (9) | 0.36 | -1.26 | 13.52 | 20.18 | 56.19 | 17.55 | 57.48 | -37.34 | 0.38 | 148.09 | 152.15 | -3.05 | 94.53 | -11.89 |
| 2021 (8) | 0.36 | 23.41 | 11.25 | 36.7 | 47.8 | 25.16 | 91.73 | 24.85 | 0.15 | -68.43 | 156.93 | -22.34 | 107.29 | -34.06 |
| 2020 (7) | 0.30 | 16.79 | 8.23 | 71.46 | 38.19 | -2.97 | 73.47 | 40.05 | 0.49 | 0 | 202.07 | 1.92 | 162.70 | 32.47 |
| 2019 (6) | 0.25 | -11.66 | 4.8 | 0.0 | 39.36 | -2.79 | 52.46 | -62.78 | 0.00 | 0 | 198.27 | 14.16 | 122.82 | 10.18 |
| 2018 (5) | 0.29 | 17.95 | 4.8 | 140.0 | 40.49 | 1.76 | 140.94 | -21.27 | 0.00 | 0 | 173.68 | -19.46 | 111.47 | -27.35 |
| 2017 (4) | 0.24 | -4.67 | 2.0 | 25.0 | 39.79 | 4.24 | 179.02 | -64.38 | 0.00 | 0 | 215.64 | -3.9 | 153.43 | -3.23 |
| 2016 (3) | 0.25 | -4.89 | 1.6 | -47.37 | 38.17 | 8.84 | 502.60 | 271.83 | 0.00 | 0 | 224.39 | 0.36 | 158.55 | 3.22 |
| 2015 (2) | 0.27 | 2.17 | 3.04 | -4.4 | 35.07 | 0.66 | 135.17 | 220.69 | 0.00 | 0 | 223.59 | -9.19 | 153.60 | 1.78 |
| 2014 (1) | 0.26 | -10.02 | 3.18 | -21.29 | 34.84 | 8.13 | 42.15 | 19.14 | 0.13 | 0 | 246.22 | 16.99 | 150.91 | 15.31 |
| 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) | 0.43 | -1.35 | 1.92 | 19.98 | 38.27 | 10.39 | 13.76 | -27.23 | -27.04 | 0.00 | -100.0 | -100.0 | 105.21 | 2.14 | -5.1 | 59.99 | 4.1 | -6.79 |
| 24Q2 (19) | 0.44 | -0.11 | 0.16 | 14.45 | -5.49 | -8.14 | 18.91 | 2.22 | 1.83 | 0.23 | -50.0 | -80.54 | 103.01 | -1.57 | -2.88 | 57.63 | -3.9 | -13.86 |
| 24Q1 (18) | 0.44 | 1.82 | 3.95 | 15.29 | -1.04 | -9.69 | 18.50 | -16.1 | -21.44 | 0.45 | -73.77 | -71.17 | 104.65 | -7.26 | -11.33 | 59.97 | -11.31 | -20.15 |
| 23Q4 (17) | 0.43 | 1.59 | 19.18 | 15.45 | -14.64 | 14.28 | 22.05 | 16.91 | 29.78 | 1.72 | -24.43 | -57.19 | 112.84 | 1.79 | -25.84 | 67.62 | 5.07 | -28.47 |
| 23Q3 (16) | 0.42 | -3.05 | 4.35 | 18.1 | 15.07 | -12.69 | 18.86 | 1.56 | -50.26 | 2.27 | 96.36 | 5.84 | 110.86 | 4.53 | -23.76 | 64.36 | -3.8 | -31.03 |
| 23Q2 (15) | 0.44 | 3.66 | 5.8 | 15.73 | -7.09 | 10.93 | 18.57 | -21.15 | -80.98 | 1.16 | -25.93 | 0 | 106.06 | -10.13 | -18.05 | 66.90 | -10.92 | -22.92 |
| 23Q1 (14) | 0.42 | 16.74 | 4.6 | 16.93 | 25.22 | 27.01 | 23.55 | 38.61 | -82.49 | 1.56 | -61.06 | 1359.82 | 118.02 | -22.43 | -14.22 | 75.10 | -20.55 | -20.27 |
| 22Q4 (13) | 0.36 | -11.06 | -1.26 | 13.52 | -34.78 | 20.18 | 16.99 | -55.2 | -86.93 | 4.01 | 86.86 | 1065.12 | 152.15 | 4.64 | -3.05 | 94.53 | 1.3 | -11.89 |
| 22Q3 (12) | 0.41 | -1.7 | 20.43 | 20.73 | 46.19 | 84.43 | 37.92 | -61.16 | -51.58 | 2.15 | 0 | 163.76 | 145.41 | 12.36 | -9.4 | 93.32 | 7.52 | -9.09 |
| 22Q2 (11) | 0.41 | 2.49 | 28.51 | 14.18 | 6.38 | 68.41 | 97.63 | -27.42 | 27.84 | 0.00 | -100.0 | -100.0 | 129.42 | -5.93 | -24.87 | 86.79 | -7.86 | -27.32 |
| 22Q1 (10) | 0.40 | 10.2 | 51.13 | 13.33 | 18.49 | 294.38 | 134.52 | 3.52 | 104.13 | 0.11 | -68.92 | -93.71 | 137.58 | -12.33 | -34.62 | 94.19 | -12.21 | -38.51 |
| 21Q4 (9) | 0.36 | 8.47 | 23.41 | 11.25 | 0.09 | 36.7 | 129.95 | 65.94 | 120.07 | 0.34 | -57.7 | -83.22 | 156.93 | -2.22 | -22.34 | 107.29 | 4.52 | -34.06 |
| 21Q3 (8) | 0.34 | 4.9 | 15.49 | 11.24 | 33.49 | 54.61 | 78.31 | 2.54 | -3.83 | 0.81 | -37.17 | -44.35 | 160.49 | -6.83 | -12.15 | 102.65 | -14.04 | -21.99 |
| 21Q2 (7) | 0.32 | 20.53 | 9.49 | 8.42 | 149.11 | 83.04 | 76.37 | 15.89 | -5.14 | 1.30 | -23.92 | 151.03 | 172.25 | -18.15 | -1.43 | 119.41 | -22.05 | 5.15 |
| 21Q1 (6) | 0.27 | -10.01 | -8.72 | 3.38 | -58.93 | -28.09 | 65.90 | 11.6 | -13.71 | 1.70 | -17.03 | 0 | 210.44 | 4.14 | 24.12 | 153.19 | -5.85 | 43.99 |
| 20Q4 (5) | 0.30 | 1.51 | 16.79 | 8.23 | 13.2 | 71.46 | 59.05 | -27.48 | 10.11 | 2.05 | 40.32 | 0 | 202.07 | 10.61 | 1.92 | 162.70 | 23.65 | 32.47 |
| 20Q3 (4) | 0.29 | -0.55 | 0.0 | 7.27 | 58.04 | 0.0 | 81.43 | 1.14 | 0.0 | 1.46 | 183.42 | 0.0 | 182.69 | 4.54 | 0.0 | 131.58 | 15.87 | 0.0 |
| 20Q2 (3) | 0.29 | 0.48 | 0.0 | 4.6 | -2.13 | 0.0 | 80.51 | 5.42 | 0.0 | 0.52 | 0 | 0.0 | 174.75 | 3.07 | 0.0 | 113.56 | 6.74 | 0.0 |
| 20Q1 (2) | 0.29 | 15.13 | 0.0 | 4.7 | -2.08 | 0.0 | 76.37 | 42.4 | 0.0 | 0.00 | 0 | 0.0 | 169.55 | -14.49 | 0.0 | 106.39 | -13.38 | 0.0 |
| 19Q4 (1) | 0.25 | 0.0 | 0.0 | 4.8 | 0.0 | 0.0 | 53.63 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 198.27 | 0.0 | 0.0 | 122.82 | 0.0 | 0.0 |
