- 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) | 0.32 | -5.8 | 3.55 | -4.57 | 42.64 | 9.64 | 85.63 | -10.55 | 0.50 | -22.72 | 266.80 | 9.92 | 228.17 | 10.95 |
| 2022 (9) | 0.34 | 1.29 | 3.72 | 74.65 | 38.89 | -13.83 | 95.73 | -50.9 | 0.64 | 118.98 | 242.72 | 2.02 | 205.66 | 0.13 |
| 2021 (8) | 0.34 | 2.16 | 2.13 | 33.96 | 45.13 | 5.05 | 194.97 | 13.19 | 0.29 | 16.14 | 237.92 | -5.47 | 205.39 | -7.94 |
| 2020 (7) | 0.33 | 4.85 | 1.59 | 218.0 | 42.96 | -5.19 | 172.25 | -16.59 | 0.25 | 0 | 251.68 | 10.61 | 223.10 | 11.99 |
| 2019 (6) | 0.32 | -0.72 | 0.5 | 66.67 | 45.31 | 2.67 | 206.51 | -79.18 | 0.00 | 0 | 227.53 | 11.27 | 199.22 | 11.46 |
| 2018 (5) | 0.32 | -4.05 | 0.3 | -71.7 | 44.13 | 12.66 | 992.00 | 154.6 | 0.00 | 0 | 204.49 | 5.37 | 178.74 | 31.09 |
| 2017 (4) | 0.33 | -0.12 | 1.06 | -1.85 | 39.17 | 8.2 | 389.63 | 233.67 | 0.07 | 49.26 | 194.06 | -2.45 | 136.35 | -3.37 |
| 2016 (3) | 0.33 | -14.84 | 1.08 | -58.46 | 36.2 | 7.16 | 116.77 | 88.58 | 0.05 | -88.79 | 198.94 | 12.12 | 141.10 | 19.85 |
| 2015 (2) | 0.39 | -5.77 | 2.6 | -23.75 | 33.78 | 1.41 | 61.92 | -40.03 | 0.40 | -31.69 | 177.43 | -2.74 | 117.73 | -1.55 |
| 2014 (1) | 0.42 | 9.27 | 3.41 | 224.76 | 33.31 | -7.78 | 103.26 | -33.1 | 0.59 | 0 | 182.42 | -7.2 | 119.58 | -10.69 |
| 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) | 0.33 | -11.01 | -5.1 | 4.25 | 38.44 | 9.82 | 76.23 | -21.67 | -25.29 | 2.11 | 44.19 | 23.93 | 262.20 | 22.56 | 8.43 | 225.98 | 21.46 | 14.1 |
| 24Q2 (19) | 0.38 | -7.41 | -6.51 | 3.07 | -8.36 | -30.07 | 97.32 | 24.13 | -4.97 | 1.47 | -28.92 | 13.88 | 213.93 | 9.0 | 11.22 | 186.06 | 9.03 | 14.7 |
| 24Q1 (18) | 0.41 | 25.1 | 1.22 | 3.35 | -5.63 | -6.16 | 78.40 | 14.49 | 14.97 | 2.06 | -13.25 | -13.3 | 196.26 | -26.44 | 1.71 | 170.65 | -25.21 | 7.27 |
| 23Q4 (17) | 0.32 | -7.94 | -5.8 | 3.55 | -8.27 | -4.57 | 68.48 | -32.88 | 8.89 | 2.38 | 39.38 | -24.28 | 266.80 | 10.33 | 9.92 | 228.17 | 15.2 | 10.95 |
| 23Q3 (16) | 0.35 | -12.33 | 8.39 | 3.87 | -11.85 | -2.76 | 102.03 | -0.37 | 236.73 | 1.70 | 32.5 | -81.0 | 241.82 | 25.72 | -12.27 | 198.06 | 22.09 | -13.18 |
| 23Q2 (15) | 0.40 | 0.25 | -0.76 | 4.39 | 22.97 | 101.38 | 102.41 | 50.18 | -32.2 | 1.29 | -45.88 | 1.2 | 192.35 | -0.32 | 1.45 | 162.22 | 1.97 | 1.5 |
| 23Q1 (14) | 0.40 | 16.42 | 19.97 | 3.57 | -4.03 | 62.27 | 68.19 | 8.43 | -62.73 | 2.38 | -24.23 | 105.05 | 192.96 | -20.5 | -21.25 | 159.08 | -22.65 | -23.61 |
| 22Q4 (13) | 0.34 | 5.93 | 1.29 | 3.72 | -6.53 | 74.65 | 62.89 | 107.56 | -65.69 | 3.14 | -65.02 | 164.91 | 242.72 | -11.94 | 2.02 | 205.66 | -9.85 | 0.13 |
| 22Q3 (12) | 0.33 | -19.73 | -9.51 | 3.98 | 82.57 | 34.92 | 30.30 | -79.94 | -84.68 | 8.97 | 605.62 | 711.7 | 275.64 | 45.37 | 22.82 | 228.14 | 42.74 | 20.27 |
| 22Q2 (11) | 0.41 | 21.2 | -0.81 | 2.18 | -0.91 | 36.25 | 151.05 | -17.44 | -25.74 | 1.27 | 9.65 | 28.74 | 189.61 | -22.61 | -2.83 | 159.83 | -23.25 | -6.07 |
| 22Q1 (10) | 0.33 | -1.7 | 4.34 | 2.2 | 3.29 | 34.97 | 182.95 | -0.19 | -6.97 | 1.16 | -2.11 | 18.14 | 245.02 | 2.98 | -7.5 | 208.25 | 1.39 | -10.5 |
| 21Q4 (9) | 0.34 | -5.37 | 2.16 | 2.13 | -27.8 | 33.96 | 183.30 | -7.3 | 6.42 | 1.18 | 7.17 | 10.26 | 237.92 | 6.02 | -5.47 | 205.39 | 8.28 | -7.94 |
| 21Q3 (8) | 0.36 | -12.01 | 5.55 | 2.95 | 84.38 | 41.15 | 197.74 | -2.78 | 31.84 | 1.11 | 11.92 | 9.14 | 224.42 | 15.0 | -7.46 | 189.69 | 11.48 | -11.55 |
| 21Q2 (7) | 0.41 | 27.48 | -4.22 | 1.6 | -1.84 | -46.67 | 203.40 | 3.43 | 42.09 | 0.99 | 0.62 | 0 | 195.14 | -26.33 | 14.73 | 170.15 | -26.88 | 12.42 |
| 21Q1 (6) | 0.32 | -3.75 | 1.97 | 1.63 | 2.52 | 16200.0 | 196.66 | 14.18 | -22.13 | 0.98 | -8.64 | 0 | 264.90 | 5.25 | 12.37 | 232.69 | 4.3 | 15.47 |
| 20Q4 (5) | 0.33 | -2.23 | 4.85 | 1.59 | -23.92 | 218.0 | 172.24 | 14.83 | -22.09 | 1.07 | 6.08 | 0 | 251.68 | 3.78 | 10.61 | 223.10 | 4.03 | 11.99 |
| 20Q3 (4) | 0.34 | -20.15 | 0.0 | 2.09 | -30.33 | 0.0 | 149.99 | 4.78 | 0.0 | 1.01 | 0 | 0.0 | 242.51 | 42.58 | 0.0 | 214.46 | 41.7 | 0.0 |
| 20Q2 (3) | 0.43 | 35.72 | 0.0 | 3.0 | 29900.0 | 0.0 | 143.15 | -43.32 | 0.0 | 0.00 | 0 | 0.0 | 170.09 | -27.85 | 0.0 | 151.35 | -24.89 | 0.0 |
| 20Q1 (2) | 0.31 | -1.04 | 0.0 | 0.01 | -98.0 | 0.0 | 252.54 | 14.24 | 0.0 | 0.00 | 0 | 0.0 | 235.73 | 3.6 | 0.0 | 201.51 | 1.15 | 0.0 |
| 19Q4 (1) | 0.32 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 221.07 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 227.53 | 0.0 | 0.0 | 199.22 | 0.0 | 0.0 |
