- 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) | 0.27 | 17.06 | 4.32 | 23.78 | 0.12 | 9.09 | -5.69 | 0 | 0.00 | 0 | 112.43 | 46.95 | 103.02 | 51.59 |
| 2022 (9) | 0.23 | 9.17 | 3.49 | 11.86 | 0.11 | -64.52 | -7.90 | 0 | 0.00 | 0 | 76.51 | -50.63 | 67.96 | -45.7 |
| 2021 (8) | 0.21 | 9.36 | 3.12 | 11.03 | 0.31 | 10.71 | -9.32 | 0 | 0.00 | 0 | 154.98 | 363.46 | 125.15 | 372.8 |
| 2020 (7) | 0.19 | 11.53 | 2.81 | 17.57 | 0.28 | -50.88 | -15.19 | 0 | 0.00 | 0 | 33.44 | -30.94 | 26.47 | -31.6 |
| 2019 (6) | 0.17 | 20.79 | 2.39 | 27.81 | 0.57 | -30.49 | -17.80 | 0 | 0.00 | 0 | 48.42 | -47.77 | 38.70 | -45.5 |
| 2018 (5) | 0.14 | -6.66 | 1.87 | -14.22 | 0.82 | -25.45 | -14.25 | 0 | 0.00 | 0 | 92.71 | -39.84 | 71.01 | -4.67 |
| 2017 (4) | 0.15 | -28.49 | 2.18 | -36.63 | 1.1 | -41.18 | -5.32 | 0 | 0.00 | 0 | 154.11 | 67.67 | 74.49 | 119.15 |
| 2016 (3) | 0.22 | 4.14 | 3.44 | 2.69 | 1.87 | -12.21 | -5.37 | 0 | 0.00 | 0 | 91.91 | 52.6 | 33.99 | -16.79 |
| 2015 (2) | 0.21 | 9.15 | 3.35 | 8.41 | 2.13 | 9.23 | -6.20 | 0 | 0.00 | 0 | 60.23 | -24.37 | 40.85 | -32.39 |
| 2014 (1) | 0.19 | 9.0 | 3.09 | 11.96 | 1.95 | -29.86 | -9.16 | 0 | 0.00 | 0 | 79.64 | -47.73 | 60.42 | -47.47 |
| 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) | 0.28 | 2.17 | 9.64 | 4.34 | 2.12 | 12.44 | -3.52 | -6.34 | 23.97 | 0.00 | 0 | 0 | 64.97 | -25.6 | 32.16 | 58.68 | -24.94 | 35.43 |
| 24Q2 (19) | 0.27 | 1.99 | 9.25 | 4.25 | 2.91 | 11.84 | -3.31 | 1.49 | 45.29 | 0.00 | 0 | 0 | 87.33 | 0.1 | 47.54 | 78.18 | 1.13 | 50.52 |
| 24Q1 (18) | 0.27 | -1.99 | 10.5 | 4.13 | -4.4 | 13.77 | -3.36 | 46.84 | 41.77 | 0.00 | 0 | 0 | 87.24 | -22.41 | 49.79 | 77.31 | -24.96 | 52.79 |
| 23Q4 (17) | 0.27 | 7.35 | 17.06 | 4.32 | 11.92 | 23.78 | -6.32 | -36.5 | 9.71 | 0.00 | 0 | 0 | 112.43 | 128.7 | 46.95 | 103.02 | 137.76 | 51.59 |
| 23Q3 (16) | 0.25 | 1.81 | 10.81 | 3.86 | 1.58 | 13.86 | -4.63 | 23.47 | 35.34 | 0.00 | 0 | 0 | 49.16 | -16.95 | -50.25 | 43.33 | -16.58 | -50.43 |
| 23Q2 (15) | 0.25 | 3.15 | 10.88 | 3.8 | 4.68 | 13.77 | -6.05 | -4.85 | 30.7 | 0.00 | 0 | 0 | 59.19 | 1.63 | -55.65 | 51.94 | 2.65 | -55.62 |
| 23Q1 (14) | 0.24 | 3.83 | 10.15 | 3.63 | 4.01 | 11.69 | -5.77 | 17.57 | 36.94 | 0.00 | 0 | 0 | 58.24 | -23.88 | -67.98 | 50.60 | -25.54 | -66.88 |
| 22Q4 (13) | 0.23 | 1.62 | 9.17 | 3.49 | 2.95 | 11.86 | -7.00 | 2.23 | 40.93 | 0.00 | 0 | 0 | 76.51 | -22.57 | -50.63 | 67.96 | -22.26 | -45.7 |
| 22Q3 (12) | 0.23 | 1.87 | 11.04 | 3.39 | 1.5 | 13.0 | -7.16 | 17.98 | 24.63 | 0.00 | 0 | 0 | 98.81 | -25.96 | 163.63 | 87.42 | -25.3 | 190.92 |
| 22Q2 (11) | 0.22 | 2.47 | 9.96 | 3.34 | 2.77 | 12.46 | -8.73 | 4.59 | -1.51 | 0.00 | 0 | 0 | 133.45 | -26.62 | 215.78 | 117.03 | -23.39 | 233.04 |
| 22Q1 (10) | 0.22 | 2.92 | 8.91 | 3.25 | 4.17 | 10.92 | -9.15 | 22.78 | -28.87 | 0.00 | 0 | 0 | 181.87 | 17.35 | 444.03 | 152.76 | 22.06 | 448.31 |
| 21Q4 (9) | 0.21 | 3.35 | 9.36 | 3.12 | 4.0 | 11.03 | -11.85 | -24.74 | 37.5 | 0.00 | 0 | 0 | 154.98 | 313.5 | 363.46 | 125.15 | 316.47 | 372.8 |
| 21Q3 (8) | 0.21 | 0.88 | 9.65 | 3.0 | 1.01 | 11.52 | -9.50 | -10.47 | 14.65 | 0.00 | 0 | 0 | 37.48 | -11.31 | 1.3 | 30.05 | -14.48 | 2.45 |
| 21Q2 (7) | 0.20 | 1.49 | 12.9 | 2.97 | 1.37 | 16.02 | -8.60 | -21.13 | 50.35 | 0.00 | 0 | 0 | 42.26 | 26.41 | 20.95 | 35.14 | 26.13 | 30.39 |
| 21Q1 (6) | 0.20 | 3.34 | 13.63 | 2.93 | 4.27 | 17.2 | -7.10 | 62.55 | 46.66 | 0.00 | 0 | 0 | 33.43 | -0.03 | -19.09 | 27.86 | 5.25 | -13.1 |
| 20Q4 (5) | 0.19 | 3.62 | 11.53 | 2.81 | 4.46 | 17.57 | -18.96 | -70.35 | 0.94 | 0.00 | 0 | 0 | 33.44 | -9.62 | -30.94 | 26.47 | -9.75 | -31.6 |
| 20Q3 (4) | 0.19 | 3.88 | 0.0 | 2.69 | 5.08 | 0.0 | -11.13 | 35.74 | 0.0 | 0.00 | 0 | 0.0 | 37.00 | 5.9 | 0.0 | 29.33 | 8.83 | 0.0 |
| 20Q2 (3) | 0.18 | 2.15 | 0.0 | 2.56 | 2.4 | 0.0 | -17.32 | -30.13 | 0.0 | 0.00 | 0 | 0.0 | 34.94 | -15.44 | 0.0 | 26.95 | -15.94 | 0.0 |
| 20Q1 (2) | 0.18 | 1.43 | 0.0 | 2.5 | 4.6 | 0.0 | -13.31 | 30.46 | 0.0 | 0.00 | 0 | 0.0 | 41.32 | -14.66 | 0.0 | 32.06 | -17.16 | 0.0 |
| 19Q4 (1) | 0.17 | 0.0 | 0.0 | 2.39 | 0.0 | 0.0 | -19.14 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 48.42 | 0.0 | 0.0 | 38.70 | 0.0 | 0.0 |
