- 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 | -8.03 | 6.33 | -25.35 | 15.49 | -6.01 | 2.72 | -30.61 | 2.78 | 0 | 203.04 | 23.0 | 172.82 | 23.83 |
| 2022 (9) | 0.46 | -1.45 | 8.48 | 3.41 | 16.48 | -15.79 | 3.92 | -82.48 | 0.00 | 0 | 165.07 | -12.11 | 139.56 | -13.87 |
| 2021 (8) | 0.47 | 3.59 | 8.2 | 18.84 | 19.57 | 12.28 | 22.37 | 82.02 | 0.58 | 1204.71 | 187.82 | 6.75 | 162.04 | 7.13 |
| 2020 (7) | 0.45 | -2.93 | 6.9 | 5.5 | 17.43 | -7.39 | 12.29 | 322.34 | 0.04 | -98.84 | 175.94 | -7.78 | 151.25 | -5.69 |
| 2019 (6) | 0.47 | 9.16 | 6.54 | 10.85 | 18.82 | -3.68 | 2.91 | -72.8 | 3.81 | 1369.73 | 190.79 | -9.39 | 160.38 | -2.39 |
| 2018 (5) | 0.43 | 11.37 | 5.9 | 18.0 | 19.54 | 21.9 | 10.70 | -6.3 | 0.26 | 0 | 210.56 | -5.24 | 164.31 | -12.73 |
| 2017 (4) | 0.38 | 1.86 | 5.0 | 15.47 | 16.03 | 11.94 | 11.42 | 405.31 | 0.00 | 0 | 222.21 | 4.9 | 188.28 | 8.47 |
| 2016 (3) | 0.38 | -20.4 | 4.33 | -49.36 | 14.32 | -7.97 | 2.26 | 0 | 0.00 | 0 | 211.84 | 37.76 | 173.57 | 32.86 |
| 2015 (2) | 0.47 | -2.07 | 8.55 | 9.48 | 15.56 | -19.75 | -6.11 | 0 | 0.16 | 0.0 | 153.77 | -19.71 | 130.64 | -12.98 |
| 2014 (1) | 0.48 | -4.22 | 7.81 | -24.17 | 19.39 | 8.32 | 4.50 | -13.79 | 0.16 | 0 | 191.53 | 19.33 | 150.12 | 9.99 |
| 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) | 0.44 | -3.71 | -2.82 | 6.74 | -0.15 | -2.18 | 4.67 | 118.22 | -14.47 | 0.00 | 0 | -100.0 | 172.53 | 4.6 | -7.1 | 135.56 | 3.15 | -5.45 |
| 24Q2 (19) | 0.46 | 3.79 | -0.3 | 6.75 | -4.39 | -1.32 | 2.14 | -42.01 | 355.32 | 0.00 | -100.0 | 0 | 164.95 | -14.45 | -8.91 | 131.42 | -16.95 | -7.22 |
| 24Q1 (18) | 0.44 | 3.62 | -4.25 | 7.06 | 11.53 | -3.29 | 3.69 | 117.06 | 110.86 | 7.69 | -76.92 | 0 | 192.80 | -5.04 | 17.92 | 158.25 | -8.43 | 23.58 |
| 23Q4 (17) | 0.43 | -6.15 | -8.03 | 6.33 | -8.13 | -25.35 | 1.70 | -68.86 | 132.88 | 33.33 | 900.0 | 0 | 203.04 | 9.33 | 23.0 | 172.82 | 20.54 | 23.83 |
| 23Q3 (16) | 0.45 | -1.22 | -3.24 | 6.89 | 0.73 | -19.23 | 5.46 | 1061.7 | 92.93 | 3.33 | 0 | 0 | 185.72 | 2.56 | 14.27 | 143.37 | 1.22 | 14.84 |
| 23Q2 (15) | 0.46 | -0.33 | -8.47 | 6.84 | -6.3 | -25.16 | 0.47 | -73.14 | 112.88 | 0.00 | 0 | -100.0 | 181.08 | 10.75 | 18.46 | 141.64 | 10.61 | 22.6 |
| 23Q1 (14) | 0.46 | -0.48 | 3.32 | 7.3 | -13.92 | 0.27 | 1.75 | 139.73 | -89.37 | 0.00 | 0 | -100.0 | 163.50 | -0.95 | -16.11 | 128.05 | -8.25 | -18.6 |
| 22Q4 (13) | 0.46 | -1.26 | -1.45 | 8.48 | -0.59 | 3.41 | 0.73 | -74.2 | -95.98 | 0.00 | 0 | -100.0 | 165.07 | 1.56 | -12.11 | 139.56 | 11.79 | -13.87 |
| 22Q3 (12) | 0.47 | -6.56 | -3.64 | 8.53 | -6.67 | 5.83 | 2.83 | 177.53 | -87.64 | 0.00 | -100.0 | -100.0 | 162.53 | 6.33 | -8.82 | 124.84 | 8.06 | -16.18 |
| 22Q2 (11) | 0.50 | 12.51 | 18.88 | 9.14 | 25.55 | 39.97 | -3.65 | -122.16 | -114.9 | 2.50 | 0.0 | 12.5 | 152.86 | -21.57 | -27.64 | 115.53 | -26.56 | -33.71 |
| 22Q1 (10) | 0.45 | -5.07 | -5.27 | 7.28 | -11.22 | -5.33 | 16.47 | -9.21 | -36.24 | 2.50 | -2.5 | 3150.0 | 194.90 | 3.77 | 18.37 | 157.31 | -2.92 | 20.03 |
| 21Q4 (9) | 0.47 | -3.45 | 3.59 | 8.2 | 1.74 | 18.84 | 18.14 | -20.79 | -23.23 | 2.56 | 30.77 | 2317.58 | 187.82 | 5.36 | 6.75 | 162.04 | 8.8 | 7.13 |
| 21Q3 (8) | 0.49 | 15.28 | 5.21 | 8.06 | 23.43 | 15.47 | 22.90 | -6.53 | -7.06 | 1.96 | -11.76 | 1292.16 | 178.26 | -15.62 | 7.97 | 148.93 | -14.55 | 9.1 |
| 21Q2 (7) | 0.42 | -10.34 | -15.78 | 6.53 | -15.08 | -23.18 | 24.50 | -5.15 | 354.55 | 2.22 | 2788.89 | 190.6 | 211.25 | 28.29 | 39.6 | 174.29 | 32.98 | 39.48 |
| 21Q1 (6) | 0.47 | 3.81 | 1.99 | 7.69 | 11.45 | 10.17 | 25.83 | 9.31 | 1504.35 | 0.08 | -27.47 | -99.8 | 164.66 | -6.41 | -9.9 | 131.06 | -13.35 | -11.91 |
| 20Q4 (5) | 0.45 | -1.95 | -2.93 | 6.9 | -1.15 | 5.5 | 23.63 | -4.1 | 193.18 | 0.11 | -24.7 | -98.3 | 175.94 | 6.57 | -7.78 | 151.25 | 10.8 | -5.69 |
| 20Q3 (4) | 0.46 | -7.72 | 0.0 | 6.98 | -17.88 | 0.0 | 24.64 | 357.14 | 0.0 | 0.14 | -81.58 | 0.0 | 165.10 | 9.11 | 0.0 | 136.51 | 9.24 | 0.0 |
| 20Q2 (3) | 0.50 | 8.58 | 0.0 | 8.5 | 21.78 | 0.0 | 5.39 | 234.78 | 0.0 | 0.76 | -98.04 | 0.0 | 151.32 | -17.2 | 0.0 | 124.96 | -16.01 | 0.0 |
| 20Q1 (2) | 0.46 | -1.2 | 0.0 | 6.98 | 6.73 | 0.0 | 1.61 | -80.02 | 0.0 | 39.00 | 526.28 | 0.0 | 182.76 | -4.21 | 0.0 | 148.78 | -7.23 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 8.06 | 0.0 | 0.0 | 6.23 | 0.0 | 0.0 | 190.79 | 0.0 | 0.0 | 160.38 | 0.0 | 0.0 |
