- 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) | 0.49 | 1.44 | 29.28 | -28.39 | 177.7 | 22.84 | 0.61 | -93.64 | 17.57 | -41.54 | 195.89 | -20.59 | 167.27 | -22.25 |
| 2022 (9) | 0.49 | -9.14 | 40.89 | 8.38 | 144.66 | -28.68 | 9.59 | 0 | 30.06 | 253.43 | 246.69 | 28.83 | 215.13 | 33.84 |
| 2021 (8) | 0.54 | 7.83 | 37.73 | -0.21 | 202.84 | 41.95 | -12.00 | 0 | 8.51 | 0.0 | 191.48 | -11.96 | 160.74 | -12.89 |
| 2020 (7) | 0.50 | 11.81 | 37.81 | 20.49 | 142.9 | -9.85 | -36.03 | 0 | 8.51 | 0.0 | 217.49 | -8.43 | 184.52 | -10.15 |
| 2019 (6) | 0.44 | -11.13 | 31.38 | 12.23 | 158.52 | -25.79 | -3.52 | 0 | 8.51 | 0.0 | 237.52 | 29.81 | 205.37 | 29.33 |
| 2018 (5) | 0.50 | 1.69 | 27.96 | 9.91 | 213.62 | -23.51 | 20.69 | 22.06 | 8.51 | 30.68 | 182.97 | -4.05 | 158.80 | 0.35 |
| 2017 (4) | 0.49 | -9.86 | 25.44 | 28.94 | 279.28 | -15.09 | 16.95 | 9.57 | 6.51 | -18.55 | 190.69 | 16.23 | 158.24 | 11.87 |
| 2016 (3) | 0.55 | 2.88 | 19.73 | 42.25 | 328.91 | -20.11 | 15.47 | 0 | 7.99 | 1142.1 | 164.06 | 4.53 | 141.45 | 5.0 |
| 2015 (2) | 0.53 | -11.66 | 13.87 | 29.99 | 411.72 | -6.04 | -2.72 | 0 | 0.64 | 0.0 | 156.95 | 16.36 | 134.71 | 12.06 |
| 2014 (1) | 0.60 | 4.2 | 10.67 | -57.83 | 438.18 | 17.85 | 22.99 | 313.49 | 0.64 | 0 | 134.88 | 2.91 | 120.21 | 1.85 |
| 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) | 0.50 | 0.04 | -4.79 | 18.58 | -22.32 | -45.45 | 10.00 | 2.77 | -20.19 | 83.00 | 984.22 | 106.83 | 177.60 | -2.5 | 3.1 | 150.31 | -1.68 | 4.43 |
| 24Q2 (19) | 0.50 | 0.81 | -5.68 | 23.92 | -4.59 | -30.97 | 9.73 | 434.36 | -24.22 | 7.66 | 0.0 | -73.04 | 182.16 | -2.03 | 0.55 | 152.88 | -1.56 | -1.13 |
| 24Q1 (18) | 0.49 | 0.12 | -0.28 | 25.07 | -14.38 | -28.98 | -2.91 | -939.29 | 87.49 | 7.66 | 0.0 | -18.56 | 185.93 | -5.08 | -8.17 | 155.30 | -7.16 | -10.09 |
| 23Q4 (17) | 0.49 | -5.71 | 1.44 | 29.28 | -14.03 | -28.39 | -0.28 | -102.23 | -100.63 | 7.66 | -80.92 | -18.56 | 195.89 | 13.72 | -20.59 | 167.27 | 16.22 | -22.25 |
| 23Q3 (16) | 0.52 | -0.89 | 9.83 | 34.06 | -1.7 | -15.46 | 12.53 | -2.41 | 166.12 | 40.13 | 41.33 | -84.74 | 172.26 | -4.92 | -21.1 | 143.93 | -6.91 | -17.16 |
| 23Q2 (15) | 0.53 | 6.57 | 5.49 | 34.65 | -1.84 | 0.46 | 12.84 | 155.2 | 233.89 | 28.39 | 202.08 | -89.2 | 181.17 | -10.52 | -7.57 | 154.62 | -10.48 | -0.56 |
| 23Q1 (14) | 0.50 | 1.85 | -5.45 | 35.3 | -13.67 | -5.01 | -23.26 | -151.93 | -367.05 | 9.40 | 0.0 | -96.43 | 202.48 | -17.92 | 4.62 | 172.72 | -19.71 | 5.5 |
| 22Q4 (13) | 0.49 | 2.1 | -9.14 | 40.89 | 1.49 | 8.38 | 44.79 | 336.36 | 11.17 | 9.40 | -96.43 | -76.06 | 246.69 | 12.99 | 28.83 | 215.13 | 23.82 | 33.84 |
| 22Q3 (12) | 0.48 | -4.81 | -11.35 | 40.29 | 16.82 | 5.75 | -18.95 | -97.6 | 1.1 | 263.00 | 0.0 | 0 | 218.32 | 11.39 | 13.09 | 173.74 | 11.74 | 12.41 |
| 22Q2 (11) | 0.50 | -4.48 | -4.19 | 34.49 | -7.19 | -9.83 | -9.59 | -210.1 | 65.57 | 263.00 | 0.0 | 0 | 196.00 | 1.28 | -3.48 | 155.49 | -5.02 | -6.71 |
| 22Q1 (10) | 0.52 | -2.13 | 2.48 | 37.16 | -1.51 | -2.93 | 8.71 | -78.38 | 120.95 | 263.00 | 569.97 | 0 | 193.53 | 1.07 | -6.65 | 163.71 | 1.85 | -5.25 |
| 21Q4 (9) | 0.54 | -0.39 | 7.83 | 37.73 | -0.97 | -0.21 | 40.29 | 310.28 | 239.27 | 39.26 | 0 | 0 | 191.48 | -0.81 | -11.96 | 160.74 | 4.0 | -12.89 |
| 21Q3 (8) | 0.54 | 2.89 | 11.73 | 38.1 | -0.39 | 4.53 | -19.16 | 31.2 | 25.45 | 0.00 | 0 | 0 | 193.05 | -4.93 | -17.04 | 154.56 | -7.27 | -18.6 |
| 21Q2 (7) | 0.52 | 2.17 | 10.48 | 38.25 | -0.08 | 8.94 | -27.85 | 33.02 | 41.68 | 0.00 | 0 | 0 | 203.07 | -2.05 | -13.21 | 166.67 | -3.54 | -14.95 |
| 21Q1 (6) | 0.51 | 2.98 | 13.13 | 38.28 | 1.24 | 10.86 | -41.58 | -43.73 | 0.45 | 0.00 | 0 | 0 | 207.32 | -4.68 | -17.14 | 172.79 | -6.36 | -17.22 |
| 20Q4 (5) | 0.50 | 3.22 | 11.81 | 37.81 | 3.73 | 20.49 | -28.93 | -12.57 | -61.98 | 0.00 | 0 | 0 | 217.49 | -6.54 | -8.43 | 184.52 | -2.82 | -10.15 |
| 20Q3 (4) | 0.48 | 1.73 | 0.0 | 36.45 | 3.82 | 0.0 | -25.70 | 46.18 | 0.0 | 0.00 | 0 | 0.0 | 232.70 | -0.55 | 0.0 | 189.88 | -3.11 | 0.0 |
| 20Q2 (3) | 0.47 | 4.62 | 0.0 | 35.11 | 1.68 | 0.0 | -47.75 | -14.32 | 0.0 | 0.00 | 0 | 0.0 | 233.99 | -6.48 | 0.0 | 195.97 | -6.11 | 0.0 |
| 20Q1 (2) | 0.45 | 1.78 | 0.0 | 34.53 | 10.04 | 0.0 | -41.77 | -133.87 | 0.0 | 0.00 | 0 | 0.0 | 250.20 | 5.34 | 0.0 | 208.73 | 1.64 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 31.38 | 0.0 | 0.0 | -17.86 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 237.52 | 0.0 | 0.0 | 205.37 | 0.0 | 0.0 |
