- 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) | 0.72 | -7.1 | 27.84 | 12.17 | 625.84 | -3.08 | 12.40 | -13.29 | 0.00 | 0 | 142.07 | 1.38 | 78.02 | 5.06 |
| 2022 (9) | 0.78 | 2.41 | 24.82 | -45.29 | 645.74 | 47.09 | 14.30 | 2.22 | 0.36 | -76.79 | 140.14 | 4.08 | 74.26 | 17.04 |
| 2021 (8) | 0.76 | 1.71 | 45.37 | 140.56 | 439.0 | 21.62 | 13.99 | -16.63 | 1.54 | 0 | 134.64 | 3.78 | 63.45 | -20.91 |
| 2020 (7) | 0.75 | 5.76 | 18.86 | 49.8 | 360.96 | 13.52 | 16.78 | 18.42 | 0.00 | 0 | 129.74 | -5.19 | 80.23 | -16.28 |
| 2019 (6) | 0.71 | 0.97 | 12.59 | -55.16 | 317.97 | -4.76 | 14.17 | -7.02 | 0.00 | 0 | 136.84 | 16.33 | 95.83 | 13.58 |
| 2018 (5) | 0.70 | -1.16 | 28.08 | 25.69 | 333.85 | -13.51 | 15.24 | -44.9 | 0.00 | 0 | 117.63 | -0.5 | 84.37 | 4.11 |
| 2017 (4) | 0.71 | 2.55 | 22.34 | -1.85 | 386.0 | 5.17 | 27.66 | 6.55 | 0.09 | -0.76 | 118.22 | -2.0 | 81.04 | -4.3 |
| 2016 (3) | 0.69 | -0.2 | 22.76 | -23.08 | 367.02 | 4.83 | 25.96 | 17.1 | 0.09 | -20.1 | 120.63 | 2.56 | 84.68 | 3.98 |
| 2015 (2) | 0.69 | 4.34 | 29.59 | -0.13 | 350.12 | 50.96 | 22.17 | 43.68 | 0.11 | -33.76 | 117.62 | -1.49 | 81.44 | -5.73 |
| 2014 (1) | 0.66 | 2.5 | 29.63 | 79.03 | 231.93 | 21.58 | 15.43 | -20.79 | 0.17 | 0 | 119.40 | -0.57 | 86.39 | 2.56 |
| 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) | 0.64 | -3.7 | -14.38 | 42.59 | 41.59 | -9.86 | 14.61 | 5.79 | 7.58 | 0.00 | 0 | -100.0 | 146.32 | -1.69 | 11.19 | 90.77 | -1.49 | 28.72 |
| 24Q2 (19) | 0.66 | -6.9 | -12.91 | 30.08 | -16.56 | 172.71 | 13.81 | 7.97 | 42.08 | 0.00 | 0 | 0 | 148.83 | 8.18 | 5.1 | 92.14 | 5.75 | 26.39 |
| 24Q1 (18) | 0.71 | -1.95 | -8.66 | 36.05 | 29.49 | 256.58 | 12.79 | -24.45 | 21.81 | 0.00 | 0 | -100.0 | 137.57 | -3.17 | -2.24 | 87.13 | 11.68 | 25.71 |
| 23Q4 (17) | 0.72 | -2.61 | -7.1 | 27.84 | -41.08 | 12.17 | 16.93 | 24.67 | 28.65 | 0.00 | -100.0 | -100.0 | 142.07 | 7.96 | 1.38 | 78.02 | 10.64 | 5.06 |
| 23Q3 (16) | 0.74 | -2.04 | -5.56 | 47.25 | 328.38 | 19.71 | 13.58 | 39.71 | 0.74 | 0.52 | 0 | -71.84 | 131.59 | -7.08 | -5.71 | 70.52 | -3.26 | 0.18 |
| 23Q2 (15) | 0.76 | -2.34 | -3.27 | 11.03 | 9.1 | -74.97 | 9.72 | -7.43 | -39.29 | 0.00 | -100.0 | -100.0 | 141.61 | 0.63 | 0.8 | 72.90 | 5.18 | 13.85 |
| 23Q1 (14) | 0.78 | -0.28 | -1.25 | 10.11 | -59.27 | -84.0 | 10.50 | -20.21 | -35.62 | 1.31 | 16.91 | -74.62 | 140.72 | 0.41 | 7.66 | 69.31 | -6.67 | 17.16 |
| 22Q4 (13) | 0.78 | -0.99 | 2.41 | 24.82 | -37.12 | -45.29 | 13.16 | -2.37 | -32.55 | 1.12 | -38.93 | -68.44 | 140.14 | 0.42 | 4.08 | 74.26 | 5.5 | 17.04 |
| 22Q3 (12) | 0.79 | 0.33 | 0.99 | 39.47 | -10.42 | -23.4 | 13.48 | -15.8 | 13.76 | 1.84 | 23.26 | 807.69 | 139.56 | -0.65 | 11.77 | 70.39 | 9.93 | 21.45 |
| 22Q2 (11) | 0.78 | -0.31 | 4.98 | 44.06 | -30.27 | 43.38 | 16.01 | -1.84 | 42.06 | 1.49 | -71.16 | 0 | 140.48 | 7.47 | 7.63 | 64.03 | 8.23 | -4.97 |
| 22Q1 (10) | 0.79 | 3.41 | 6.24 | 63.19 | 39.28 | 200.62 | 16.31 | -16.4 | 38.93 | 5.16 | 45.39 | 0 | 130.71 | -2.92 | -0.54 | 59.16 | -6.76 | -19.4 |
| 21Q4 (9) | 0.76 | -2.36 | 1.71 | 45.37 | -11.95 | 140.56 | 19.51 | 64.64 | -11.96 | 3.55 | 1656.21 | 0 | 134.64 | 7.83 | 3.78 | 63.45 | 9.47 | -20.91 |
| 21Q3 (8) | 0.78 | 4.3 | 5.77 | 51.53 | 67.69 | 234.83 | 11.85 | 5.15 | -50.13 | 0.20 | 0 | 0 | 124.86 | -4.34 | -6.23 | 57.96 | -13.98 | -34.25 |
| 21Q2 (7) | 0.75 | 0.89 | 1.41 | 30.73 | 46.19 | 64.95 | 11.27 | -4.0 | -37.18 | 0.00 | 0 | 0 | 130.52 | -0.68 | 3.63 | 67.38 | -8.2 | -19.71 |
| 21Q1 (6) | 0.74 | -1.0 | 6.89 | 21.02 | 11.45 | 38.84 | 11.74 | -47.02 | 92.46 | 0.00 | 0 | 0 | 131.42 | 1.29 | -5.06 | 73.40 | -8.51 | -19.34 |
| 20Q4 (5) | 0.75 | 1.53 | 5.76 | 18.86 | 22.55 | 49.8 | 22.16 | -6.73 | 10.36 | 0.00 | 0 | 0 | 129.74 | -2.56 | -5.19 | 80.23 | -8.98 | -16.28 |
| 20Q3 (4) | 0.74 | 0.0 | 0.0 | 15.39 | -17.39 | 0.0 | 23.76 | 32.44 | 0.0 | 0.00 | 0 | 0.0 | 133.15 | 5.72 | 0.0 | 88.15 | 5.04 | 0.0 |
| 20Q2 (3) | 0.74 | 6.34 | 0.0 | 18.63 | 23.05 | 0.0 | 17.94 | 194.1 | 0.0 | 0.00 | 0 | 0.0 | 125.95 | -9.01 | 0.0 | 83.92 | -7.78 | 0.0 |
| 20Q1 (2) | 0.69 | -2.05 | 0.0 | 15.14 | 20.25 | 0.0 | 6.10 | -69.62 | 0.0 | 0.00 | 0 | 0.0 | 138.42 | 1.15 | 0.0 | 91.00 | -5.04 | 0.0 |
| 19Q4 (1) | 0.71 | 0.0 | 0.0 | 12.59 | 0.0 | 0.0 | 20.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 136.84 | 0.0 | 0.0 | 95.83 | 0.0 | 0.0 |
