- 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) | 0.33 | -15.42 | 0.02 | -99.07 | 88.41 | 11.22 | 164.21 | 74.21 | 0.00 | 0 | 279.93 | 23.26 | 276.44 | 23.3 |
| 2022 (9) | 0.39 | -0.41 | 2.15 | 25.73 | 79.49 | 28.67 | 94.26 | -11.36 | 0.09 | -29.45 | 227.10 | 1.38 | 224.21 | 2.17 |
| 2021 (8) | 0.39 | 8.07 | 1.71 | 137.5 | 61.78 | 21.11 | 106.34 | 13.95 | 0.12 | -10.58 | 224.00 | -8.99 | 219.44 | -8.65 |
| 2020 (7) | 0.36 | -3.6 | 0.72 | -38.46 | 51.01 | -4.17 | 93.32 | 55.38 | 0.14 | -20.11 | 246.14 | 9.15 | 240.22 | 9.79 |
| 2019 (6) | 0.37 | -2.84 | 1.17 | -12.03 | 53.23 | 34.66 | 60.06 | -74.6 | 0.17 | -46.3 | 225.50 | -17.26 | 218.80 | -16.77 |
| 2018 (5) | 0.38 | -16.88 | 1.33 | 209.3 | 39.53 | 41.94 | 236.47 | -15.93 | 0.32 | 0 | 272.53 | 15.51 | 262.88 | 19.09 |
| 2017 (4) | 0.46 | 0.04 | 0.43 | 13.16 | 27.85 | 2.73 | 281.28 | 92.79 | 0.00 | 0 | 235.94 | 0.66 | 220.74 | 1.46 |
| 2016 (3) | 0.46 | 1.05 | 0.38 | -24.0 | 27.11 | 8.35 | 145.90 | 74.58 | 0.00 | 0 | 234.39 | -1.6 | 217.56 | -7.73 |
| 2015 (2) | 0.46 | 8.46 | 0.5 | 0 | 25.02 | 0.85 | 83.57 | 0 | 0.00 | 0 | 238.21 | -7.5 | 235.79 | -7.45 |
| 2014 (1) | 0.42 | -6.05 | 0 | 0 | 24.81 | 14.49 | 0.00 | 0 | 0.00 | 0 | 257.52 | 11.37 | 254.77 | 12.45 |
| 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) | 0.29 | -17.43 | -0.35 | 0 | -100.0 | -100.0 | 189.97 | 8.47 | -22.94 | 0.00 | 0 | 0 | 322.01 | 22.7 | 3.32 | 316.22 | 21.95 | 2.92 |
| 24Q2 (19) | 0.35 | 11.68 | -14.42 | 0.01 | -99.44 | -99.33 | 175.13 | -5.59 | 16.13 | 0.00 | 0 | 0 | 262.44 | -11.68 | 23.46 | 259.30 | -11.69 | 23.81 |
| 24Q1 (18) | 0.31 | -5.26 | -5.11 | 1.77 | 8750.0 | 18.0 | 185.49 | -21.41 | 95.01 | 0.00 | 0 | 0 | 297.14 | 6.15 | 12.79 | 293.62 | 6.21 | 13.51 |
| 23Q4 (17) | 0.33 | 14.06 | -15.42 | 0.02 | -96.97 | -99.07 | 236.03 | -4.26 | 160.12 | 0.00 | 0 | -100.0 | 279.93 | -10.18 | 23.26 | 276.44 | -10.03 | 23.3 |
| 23Q3 (16) | 0.29 | -29.09 | -25.44 | 0.66 | -56.0 | -84.43 | 246.52 | 63.47 | 133.36 | 0.00 | 0 | -100.0 | 311.67 | 46.62 | 36.69 | 307.26 | 46.71 | 36.93 |
| 23Q2 (15) | 0.40 | 23.83 | -2.32 | 1.5 | 0.0 | -21.47 | 150.80 | 58.54 | 81.03 | 0.00 | 0 | -100.0 | 212.57 | -19.31 | 1.42 | 209.43 | -19.04 | 1.74 |
| 23Q1 (14) | 0.33 | -15.55 | 1.3 | 1.5 | -30.23 | 64.84 | 95.12 | 4.83 | -7.41 | 0.00 | -100.0 | -100.0 | 263.45 | 16.01 | -4.49 | 258.68 | 15.37 | -4.15 |
| 22Q4 (13) | 0.39 | 0.55 | -0.41 | 2.15 | -49.29 | 25.73 | 90.74 | -14.1 | 11.23 | 0.29 | -16.79 | -40.42 | 227.10 | -0.4 | 1.38 | 224.21 | -0.08 | 2.17 |
| 22Q3 (12) | 0.38 | -7.1 | 4.54 | 4.24 | 121.99 | 66.27 | 105.64 | 26.82 | -13.12 | 0.35 | -8.01 | -24.1 | 228.02 | 8.79 | -4.03 | 224.40 | 9.01 | -3.03 |
| 22Q2 (11) | 0.41 | 28.42 | 33.43 | 1.91 | 109.89 | 185.07 | 83.30 | -18.91 | -29.96 | 0.38 | -23.53 | -28.07 | 209.60 | -24.01 | -28.11 | 205.85 | -23.73 | -27.51 |
| 22Q1 (10) | 0.32 | -16.98 | 7.4 | 0.91 | -46.78 | 30.0 | 102.73 | 25.93 | -4.13 | 0.50 | 1.79 | -12.9 | 275.84 | 23.14 | -8.7 | 269.88 | 22.99 | -8.38 |
| 21Q4 (9) | 0.39 | 5.55 | 8.07 | 1.71 | -32.94 | 137.5 | 81.58 | -32.91 | -31.0 | 0.49 | 6.0 | -26.32 | 224.00 | -5.72 | -8.99 | 219.44 | -5.17 | -8.65 |
| 21Q3 (8) | 0.37 | 18.57 | 11.08 | 2.55 | 280.6 | 174.19 | 121.60 | 2.25 | -13.95 | 0.46 | -12.82 | 13.36 | 237.60 | -18.5 | -11.01 | 231.41 | -18.51 | -10.46 |
| 21Q2 (7) | 0.31 | 3.37 | -18.82 | 0.67 | -4.29 | -18.29 | 118.93 | 10.98 | 17.85 | 0.53 | -7.41 | 18.39 | 291.55 | -3.5 | 32.34 | 283.97 | -3.6 | 32.63 |
| 21Q1 (6) | 0.30 | -16.45 | -8.65 | 0.7 | -2.78 | -44.0 | 107.16 | -9.37 | 156.0 | 0.57 | -13.89 | -46.75 | 302.11 | 22.74 | 14.9 | 294.56 | 22.62 | 16.38 |
| 20Q4 (5) | 0.36 | 8.49 | -3.6 | 0.72 | -22.58 | -38.46 | 118.24 | -16.33 | 260.93 | 0.67 | 63.08 | -30.52 | 246.14 | -7.81 | 9.15 | 240.22 | -7.05 | 9.79 |
| 20Q3 (4) | 0.33 | -13.35 | 0.0 | 0.93 | 13.41 | 0.0 | 141.31 | 40.02 | 0.0 | 0.41 | -8.95 | 0.0 | 267.00 | 21.19 | 0.0 | 258.44 | 20.71 | 0.0 |
| 20Q2 (3) | 0.38 | 16.32 | 0.0 | 0.82 | -34.4 | 0.0 | 100.92 | 141.09 | 0.0 | 0.45 | -58.36 | 0.0 | 220.31 | -16.21 | 0.0 | 214.10 | -15.41 | 0.0 |
| 20Q1 (2) | 0.33 | -11.84 | 0.0 | 1.25 | 6.84 | 0.0 | 41.86 | 27.78 | 0.0 | 1.08 | 12.37 | 0.0 | 262.93 | 16.6 | 0.0 | 253.10 | 15.68 | 0.0 |
| 19Q4 (1) | 0.37 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 32.76 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 225.50 | 0.0 | 0.0 | 218.80 | 0.0 | 0.0 |
