- 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) | 0.78 | -0.15 | 64.98 | -16.13 | 0 | 0 | 6.09 | 341.3 | 0.00 | 0 | 112.81 | 3.64 | 108.74 | 3.34 |
| 2022 (9) | 0.78 | 0.83 | 77.48 | 36.19 | 0 | 0 | 1.38 | -94.77 | 0.00 | 0 | 108.85 | -3.72 | 105.23 | 0.28 |
| 2021 (8) | 0.77 | 0.72 | 56.89 | 142.81 | 0 | 0 | 26.41 | 15.13 | 0.00 | 0 | 113.06 | 0.32 | 104.94 | -3.33 |
| 2020 (7) | 0.77 | 7.31 | 23.43 | 116.34 | 0 | 0 | 22.94 | 273.62 | 0.00 | 0 | 112.70 | -5.18 | 108.55 | -4.08 |
| 2019 (6) | 0.72 | 8.8 | 10.83 | 2.65 | 0 | 0 | 6.14 | 0 | 0.00 | 0 | 118.86 | -9.32 | 113.17 | -8.29 |
| 2018 (5) | 0.66 | -15.7 | 10.55 | -58.97 | 0 | 0 | -3.44 | 0 | 0.00 | 0 | 131.08 | 11.08 | 123.40 | 7.95 |
| 2017 (4) | 0.78 | 2.71 | 25.71 | 63.76 | 0 | 0 | 11.87 | 0 | 0.00 | 0 | 118.00 | -1.2 | 114.31 | -0.41 |
| 2016 (3) | 0.76 | -1.54 | 15.7 | 3.02 | 0 | 0 | -3.81 | 0 | 0.00 | 0 | 119.43 | 0.55 | 114.78 | 1.29 |
| 2015 (2) | 0.77 | -3.62 | 15.24 | -46.13 | 0 | 0 | 3.08 | 68.31 | 0.00 | 0 | 118.78 | 3.13 | 113.32 | 2.77 |
| 2014 (1) | 0.80 | 4.41 | 28.29 | 71.35 | 0 | 0 | 1.83 | 36.57 | 0.00 | 0 | 115.18 | -2.95 | 110.27 | -1.21 |
| 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) | 0.79 | -0.65 | 2.73 | 56.38 | -33.44 | -3.52 | 1.22 | -82.6 | 6.09 | 0.00 | 0 | 0 | 111.00 | -1.11 | -1.39 | 106.05 | -2.37 | -2.8 |
| 24Q2 (19) | 0.80 | 1.51 | 1.23 | 84.71 | 19.53 | 28.12 | 7.01 | -44.1 | -50.18 | 0.00 | 0 | 0 | 112.25 | -0.76 | 1.06 | 108.62 | -0.34 | 0.53 |
| 24Q1 (18) | 0.79 | 0.99 | 1.96 | 70.87 | 9.06 | -7.08 | 12.54 | 802.16 | 34.69 | 0.00 | 0 | 0 | 113.11 | 0.27 | 2.11 | 108.99 | 0.23 | 1.4 |
| 23Q4 (17) | 0.78 | 0.87 | -0.15 | 64.98 | 11.19 | -16.13 | 1.39 | 20.87 | -68.19 | 0.00 | 0 | 0 | 112.81 | 0.22 | 3.64 | 108.74 | -0.34 | 3.34 |
| 23Q3 (16) | 0.77 | -2.11 | -0.14 | 58.44 | -11.62 | -5.91 | 1.15 | -91.83 | -84.93 | 0.00 | 0 | 0 | 112.56 | 1.34 | 0.84 | 109.11 | 0.98 | 1.42 |
| 23Q2 (15) | 0.79 | 2.24 | -1.07 | 66.12 | -13.31 | 6.73 | 14.07 | 51.13 | 259.89 | 0.00 | 0 | 0 | 111.07 | 0.27 | 1.68 | 108.05 | 0.52 | 1.32 |
| 23Q1 (14) | 0.77 | -1.1 | 2.02 | 76.27 | -1.56 | 33.29 | 9.31 | 113.04 | 262.76 | 0.00 | 0 | 0 | 110.77 | 1.76 | -2.82 | 107.49 | 2.15 | -3.3 |
| 22Q4 (13) | 0.78 | 0.88 | 0.83 | 77.48 | 24.75 | 36.19 | 4.37 | -42.73 | -88.12 | 0.00 | 0 | 0 | 108.85 | -2.48 | -3.72 | 105.23 | -2.18 | 0.28 |
| 22Q3 (12) | 0.77 | -3.01 | -0.57 | 62.11 | 0.26 | 113.58 | 7.63 | 186.7 | -9.27 | 0.00 | 0 | 0 | 111.62 | 2.18 | 0.38 | 107.58 | 0.88 | -0.19 |
| 22Q2 (11) | 0.80 | 5.44 | 2.08 | 61.95 | 8.27 | 94.57 | -8.80 | -53.85 | -131.83 | 0.00 | 0 | 0 | 109.24 | -4.17 | -2.9 | 106.64 | -4.07 | -2.33 |
| 22Q1 (10) | 0.76 | -2.26 | -0.98 | 57.22 | 0.58 | 136.45 | -5.72 | -115.55 | -117.27 | 0.00 | 0 | 0 | 113.99 | 0.82 | 0.19 | 111.16 | 5.93 | 0.82 |
| 21Q4 (9) | 0.77 | -0.51 | 0.72 | 56.89 | 95.63 | 142.81 | 36.78 | 337.34 | -9.81 | 0.00 | 0 | 0 | 113.06 | 1.67 | 0.32 | 104.94 | -2.64 | -3.33 |
| 21Q3 (8) | 0.78 | -0.44 | 12.91 | 29.08 | -8.67 | 214.04 | 8.41 | -69.58 | -69.28 | 0.00 | 0 | 0 | 111.20 | -1.16 | -6.49 | 107.79 | -1.27 | 1.54 |
| 21Q2 (7) | 0.78 | 2.28 | 7.64 | 31.84 | 31.57 | 301.01 | 27.65 | -16.54 | -21.23 | 0.00 | 0 | 0 | 112.50 | -1.12 | -3.18 | 109.18 | -0.98 | -1.49 |
| 21Q1 (6) | 0.76 | -0.59 | 6.98 | 24.2 | 3.29 | 14.91 | 33.13 | -18.76 | 1700.48 | 0.00 | 0 | 0 | 113.77 | 0.95 | -2.89 | 110.26 | 1.58 | -0.7 |
| 20Q4 (5) | 0.77 | 11.53 | 7.31 | 23.43 | 153.02 | 116.34 | 40.78 | 48.94 | 331.08 | 0.00 | 0 | 0 | 112.70 | -5.23 | -5.18 | 108.55 | 2.25 | -4.08 |
| 20Q3 (4) | 0.69 | -5.09 | 0.0 | 9.26 | 16.62 | 0.0 | 27.38 | -21.99 | 0.0 | 0.00 | 0 | 0.0 | 118.92 | 2.34 | 0.0 | 106.16 | -4.21 | 0.0 |
| 20Q2 (3) | 0.73 | 1.65 | 0.0 | 7.94 | -62.3 | 0.0 | 35.10 | 1795.65 | 0.0 | 0.00 | 0 | 0.0 | 116.20 | -0.82 | 0.0 | 110.83 | -0.19 | 0.0 |
| 20Q1 (2) | 0.71 | -0.28 | 0.0 | 21.06 | 94.46 | 0.0 | -2.07 | -121.88 | 0.0 | 0.00 | 0 | 0.0 | 117.16 | -1.43 | 0.0 | 111.04 | -1.88 | 0.0 |
| 19Q4 (1) | 0.72 | 0.0 | 0.0 | 10.83 | 0.0 | 0.0 | 9.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 118.86 | 0.0 | 0.0 | 113.17 | 0.0 | 0.0 |
