- 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) | 0.41 | -4.51 | 3.06 | -8.66 | 9.01 | -25.29 | 7.05 | 80.31 | 0.00 | 0 | 212.80 | -31.49 | 179.93 | -31.4 |
| 2022 (9) | 0.43 | 11.28 | 3.35 | 45.02 | 12.06 | 2.64 | 3.91 | 6.54 | 0.00 | 0 | 310.63 | -15.87 | 262.30 | -10.75 |
| 2021 (8) | 0.39 | 12.65 | 2.31 | -0.43 | 11.75 | 11.37 | 3.67 | 0 | 0.00 | 0 | 369.22 | 11.5 | 293.89 | 6.89 |
| 2020 (7) | 0.34 | 1.81 | 2.32 | -3.33 | 10.55 | -14.51 | -3.20 | 0 | 0.00 | 0 | 331.14 | 2.97 | 274.95 | 4.08 |
| 2019 (6) | 0.34 | 16.16 | 2.4 | -1.23 | 12.34 | -19.71 | -1.82 | 0 | 0.00 | 0 | 321.58 | -6.36 | 264.18 | -9.45 |
| 2018 (5) | 0.29 | -20.45 | 2.43 | -25.46 | 15.37 | -10.01 | 19.98 | 1103.61 | 0.00 | 0 | 343.41 | 44.14 | 291.75 | 64.02 |
| 2017 (4) | 0.36 | 3.61 | 3.26 | 9.03 | 17.08 | 2.34 | 1.66 | -84.32 | 0.46 | 0.0 | 238.24 | -6.36 | 177.87 | -9.06 |
| 2016 (3) | 0.35 | -1.59 | 2.99 | -8.0 | 16.69 | -13.84 | 10.59 | 0 | 0.46 | 0 | 254.43 | 6.07 | 195.59 | 5.96 |
| 2015 (2) | 0.36 | -8.02 | 3.25 | -17.3 | 19.37 | -8.37 | -0.92 | 0 | 0.00 | 0 | 239.88 | 1.79 | 184.58 | 9.26 |
| 2014 (1) | 0.39 | -3.5 | 3.93 | -13.44 | 21.14 | 5.81 | -6.91 | 0 | 0.00 | 0 | 235.66 | 12.12 | 168.94 | 16.13 |
| 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) | 0.37 | -3.17 | -16.11 | 3.32 | 17.31 | -16.79 | -0.25 | -105.48 | 90.97 | 0.00 | 0 | 0 | 246.54 | 4.72 | 25.12 | 209.69 | 5.16 | 25.36 |
| 24Q2 (19) | 0.38 | -2.33 | -15.29 | 2.83 | 0.0 | -25.72 | 4.56 | 390.32 | -86.12 | 0.00 | 0 | 0 | 235.43 | 3.86 | 23.31 | 199.41 | 2.14 | 24.37 |
| 24Q1 (18) | 0.39 | -4.84 | -10.9 | 2.83 | -7.52 | -25.33 | 0.93 | 113.94 | -50.53 | 0.00 | 0 | 0 | 226.68 | 6.52 | -22.94 | 195.24 | 8.51 | -19.87 |
| 23Q4 (17) | 0.41 | -6.78 | -4.51 | 3.06 | -23.31 | -8.66 | -6.67 | -140.79 | -944.3 | 0.00 | 0 | 0 | 212.80 | 8.0 | -31.49 | 179.93 | 7.57 | -31.4 |
| 23Q3 (16) | 0.44 | -2.22 | 5.81 | 3.99 | 4.72 | 25.87 | -2.77 | -108.43 | -160.61 | 0.00 | 0 | 0 | 197.04 | 3.2 | -40.76 | 167.27 | 4.33 | -39.45 |
| 23Q2 (15) | 0.45 | 2.74 | 9.05 | 3.81 | 0.53 | 32.29 | 32.85 | 1647.34 | 182.7 | 0.00 | 0 | 0 | 190.93 | -35.1 | -43.77 | 160.33 | -34.19 | -40.73 |
| 23Q1 (14) | 0.44 | 1.98 | 11.29 | 3.79 | 13.13 | 52.82 | 1.88 | 137.97 | 608.11 | 0.00 | 0 | 0 | 294.17 | -5.3 | -21.81 | 243.64 | -7.11 | -18.0 |
| 22Q4 (13) | 0.43 | 3.29 | 11.28 | 3.35 | 5.68 | 45.02 | 0.79 | -82.71 | 158.96 | 0.00 | 0 | 0 | 310.63 | -6.6 | -15.87 | 262.30 | -5.04 | -10.75 |
| 22Q3 (12) | 0.42 | 0.77 | 13.24 | 3.17 | 10.07 | 37.23 | 4.57 | -60.67 | -37.74 | 0.00 | 0 | 0 | 332.59 | -2.06 | -6.98 | 276.23 | 2.12 | -2.6 |
| 22Q2 (11) | 0.41 | 4.85 | 8.82 | 2.88 | 16.13 | 24.68 | 11.62 | 3240.54 | 50.71 | 0.00 | 0 | 0 | 339.58 | -9.74 | 0.77 | 270.49 | -8.96 | 1.19 |
| 22Q1 (10) | 0.39 | 1.97 | 6.4 | 2.48 | 7.36 | 6.44 | -0.37 | 72.39 | -140.22 | 0.00 | 0 | 0 | 376.23 | 1.9 | 5.26 | 297.12 | 1.1 | 0.12 |
| 21Q4 (9) | 0.39 | 5.11 | 12.65 | 2.31 | 0.0 | -0.43 | -1.34 | -118.26 | -36.73 | 0.00 | 0 | 0 | 369.22 | 3.26 | 11.5 | 293.89 | 3.62 | 6.89 |
| 21Q3 (8) | 0.37 | -3.16 | 5.6 | 2.31 | 0.0 | -3.75 | 7.34 | -4.8 | 152.02 | 0.00 | 0 | 0 | 357.56 | 6.11 | 8.25 | 283.61 | 6.1 | 2.03 |
| 21Q2 (7) | 0.38 | 2.51 | 6.27 | 2.31 | -0.86 | -9.77 | 7.71 | 738.04 | 177.34 | 0.00 | 0 | 0 | 336.98 | -5.72 | 5.63 | 267.30 | -9.93 | -0.99 |
| 21Q1 (6) | 0.37 | 7.95 | 8.84 | 2.33 | 0.43 | -10.04 | 0.92 | 193.88 | 144.23 | 0.00 | 0 | 0 | 357.43 | 7.94 | 12.1 | 296.76 | 7.93 | 13.15 |
| 20Q4 (5) | 0.34 | -1.46 | 1.81 | 2.32 | -3.33 | -3.33 | -0.98 | 93.05 | 87.77 | 0.00 | 0 | 0 | 331.14 | 0.25 | 2.97 | 274.95 | -1.09 | 4.08 |
| 20Q3 (4) | 0.35 | -2.55 | 0.0 | 2.4 | -6.25 | 0.0 | -14.11 | -607.55 | 0.0 | 0.00 | 0 | 0.0 | 330.32 | 3.54 | 0.0 | 277.97 | 2.97 | 0.0 |
| 20Q2 (3) | 0.36 | 4.99 | 0.0 | 2.56 | -1.16 | 0.0 | 2.78 | 233.65 | 0.0 | 0.00 | 0 | 0.0 | 319.02 | 0.05 | 0.0 | 269.96 | 2.93 | 0.0 |
| 20Q1 (2) | 0.34 | 0.98 | 0.0 | 2.59 | 7.92 | 0.0 | -2.08 | 74.03 | 0.0 | 0.00 | 0 | 0.0 | 318.86 | -0.85 | 0.0 | 262.27 | -0.72 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 2.4 | 0.0 | 0.0 | -8.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 321.58 | 0.0 | 0.0 | 264.18 | 0.0 | 0.0 |
