- 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) | 0.47 | -5.36 | 0.18 | -78.05 | 69.05 | -6.69 | 7.67 | 26.36 | 0.00 | 0 | 293.78 | -11.65 | 261.47 | -12.51 |
| 2022 (9) | 0.50 | -4.53 | 0.82 | 0 | 74.0 | -29.58 | 6.07 | -32.48 | 0.00 | 0 | 332.52 | 23.22 | 298.86 | 25.87 |
| 2021 (8) | 0.52 | -11.87 | 0 | 0 | 105.08 | 11.0 | 8.99 | 21.98 | 0.00 | 0 | 269.86 | 22.04 | 237.44 | 23.05 |
| 2020 (7) | 0.59 | 2.72 | 7.04 | -1.81 | 94.67 | -14.47 | 7.37 | 57.82 | 2.00 | 77.14 | 221.12 | 7.32 | 192.97 | 8.36 |
| 2019 (6) | 0.58 | 17.55 | 7.17 | -17.11 | 110.68 | 0.06 | 4.67 | 0 | 1.13 | -87.73 | 206.04 | 8.13 | 178.09 | 14.08 |
| 2018 (5) | 0.49 | 2.82 | 8.65 | -20.35 | 110.61 | -6.37 | -10.66 | 0 | 9.20 | 0.0 | 190.55 | -1.24 | 156.11 | -3.98 |
| 2017 (4) | 0.48 | 2.6 | 10.86 | 29.59 | 118.13 | -3.65 | 3.73 | -72.37 | 9.20 | 0.0 | 192.94 | 3.24 | 162.58 | 3.91 |
| 2016 (3) | 0.47 | 0.82 | 8.38 | 2.95 | 122.61 | -10.26 | 13.50 | 325.87 | 9.20 | 973.12 | 186.89 | -8.8 | 156.46 | -6.64 |
| 2015 (2) | 0.46 | 3.82 | 8.14 | -30.78 | 136.63 | -0.02 | 3.17 | -81.2 | 0.86 | 0.0 | 204.92 | -5.82 | 167.58 | -11.36 |
| 2014 (1) | 0.45 | 1.9 | 11.76 | 61.98 | 136.66 | -1.92 | 16.86 | 388.7 | 0.86 | 0 | 217.59 | 10.87 | 189.05 | 17.48 |
| 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) | 0.48 | 0.42 | 1.14 | 1.8 | -34.78 | 46.34 | 7.23 | 20.1 | -57.74 | 0.00 | 0 | 0 | 224.01 | -13.14 | -28.95 | 197.89 | -12.05 | -30.3 |
| 24Q2 (19) | 0.48 | 0.06 | -3.17 | 2.76 | 184.54 | 65.27 | 6.02 | 10.26 | 19.92 | 0.00 | 0 | 0 | 257.90 | -8.85 | -27.74 | 225.01 | -11.77 | -30.31 |
| 24Q1 (18) | 0.48 | 1.21 | -3.92 | 0.97 | 438.89 | 34.72 | 5.46 | -13.47 | 62.99 | 0.00 | 0 | 0 | 282.94 | -3.69 | -17.76 | 255.04 | -2.46 | -18.4 |
| 23Q4 (17) | 0.47 | -0.55 | -5.36 | 0.18 | -85.37 | -78.05 | 6.31 | -63.12 | 35.99 | 0.00 | 0 | 0 | 293.78 | -6.82 | -11.65 | 261.47 | -7.91 | -12.51 |
| 23Q3 (16) | 0.48 | -3.86 | -9.74 | 1.23 | -26.35 | -78.72 | 17.11 | 240.84 | 137.31 | 0.00 | 0 | 0 | 315.29 | -11.66 | 11.29 | 283.93 | -12.06 | 10.0 |
| 23Q2 (15) | 0.49 | -0.7 | -10.11 | 1.67 | 131.94 | -67.57 | 5.02 | 49.85 | -33.86 | 0.00 | 0 | 0 | 356.90 | 3.74 | 36.22 | 322.87 | 3.31 | 37.24 |
| 23Q1 (14) | 0.50 | -0.32 | -13.26 | 0.72 | -12.2 | -80.65 | 3.35 | -27.8 | -29.62 | 0.00 | 0 | 0 | 344.04 | 3.46 | 42.02 | 312.53 | 4.57 | 43.66 |
| 22Q4 (13) | 0.50 | -5.15 | -4.53 | 0.82 | -85.81 | 0 | 4.64 | -35.64 | -27.27 | 0.00 | 0 | 0 | 332.52 | 17.37 | 23.22 | 298.86 | 15.79 | 25.87 |
| 22Q3 (12) | 0.53 | -4.25 | -3.2 | 5.78 | 12.23 | 0 | 7.21 | -5.01 | -53.27 | 0.00 | 0 | 0 | 283.30 | 8.13 | 11.2 | 258.11 | 9.71 | 18.55 |
| 22Q2 (11) | 0.55 | -4.18 | -5.66 | 5.15 | 38.44 | -1.72 | 7.59 | 59.45 | -10.92 | 0.00 | 0 | 0 | 262.00 | 8.15 | 13.9 | 235.26 | 8.14 | 29.37 |
| 22Q1 (10) | 0.57 | 9.71 | -6.24 | 3.72 | 0 | -62.2 | 4.76 | -25.39 | -31.01 | 0.00 | 0 | -100.0 | 242.25 | -10.23 | 14.04 | 217.55 | -8.38 | 21.52 |
| 21Q4 (9) | 0.52 | -3.82 | -11.87 | 0 | 0 | -100.0 | 6.38 | -58.65 | -27.17 | 0.00 | 0 | -100.0 | 269.86 | 5.92 | 22.04 | 237.44 | 9.06 | 23.05 |
| 21Q3 (8) | 0.54 | -6.69 | -6.91 | 0 | -100.0 | -100.0 | 15.43 | 81.1 | 26.79 | 0.00 | 0 | 0 | 254.77 | 10.76 | 27.75 | 217.72 | 19.73 | 22.07 |
| 21Q2 (7) | 0.58 | -4.77 | 5.75 | 5.24 | -46.75 | -34.34 | 8.52 | 23.48 | 26.97 | 0.00 | -100.0 | -100.0 | 230.03 | 8.29 | 0.08 | 181.85 | 1.58 | -11.12 |
| 21Q1 (6) | 0.61 | 3.12 | 11.65 | 9.84 | 39.77 | 36.48 | 6.90 | -21.23 | 263.16 | 8.21 | 30.41 | 0 | 212.43 | -3.93 | -10.18 | 179.02 | -7.23 | -11.01 |
| 20Q4 (5) | 0.59 | 1.59 | 2.72 | 7.04 | -8.57 | -1.81 | 8.76 | -28.02 | 178.98 | 6.29 | 0 | 0 | 221.12 | 10.88 | 7.32 | 192.97 | 8.19 | 8.36 |
| 20Q3 (4) | 0.58 | 6.0 | 0.0 | 7.7 | -3.51 | 0.0 | 12.17 | 81.37 | 0.0 | 0.00 | -100.0 | 0.0 | 199.43 | -13.23 | 0.0 | 178.36 | -12.83 | 0.0 |
| 20Q2 (3) | 0.55 | 0.55 | 0.0 | 7.98 | 10.68 | 0.0 | 6.71 | 253.16 | 0.0 | 0.40 | 0 | 0.0 | 229.84 | -2.82 | 0.0 | 204.60 | 1.71 | 0.0 |
| 20Q1 (2) | 0.55 | -5.14 | 0.0 | 7.21 | 0.56 | 0.0 | 1.90 | -39.49 | 0.0 | 0.00 | 0 | 0.0 | 236.51 | 14.79 | 0.0 | 201.16 | 12.95 | 0.0 |
| 19Q4 (1) | 0.58 | 0.0 | 0.0 | 7.17 | 0.0 | 0.0 | 3.14 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 206.04 | 0.0 | 0.0 | 178.09 | 0.0 | 0.0 |
