- 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) | 0.48 | 7.9 | 7.5 | 29.31 | 52.1 | -1.46 | 33.99 | 35.04 | 0.00 | 0 | 165.20 | -7.34 | 142.45 | -5.13 |
| 2022 (9) | 0.45 | -14.93 | 5.8 | -12.12 | 52.87 | 7.11 | 25.17 | -33.38 | 0.00 | 0 | 178.29 | 13.52 | 150.16 | 9.06 |
| 2021 (8) | 0.53 | 0.56 | 6.6 | 15.79 | 49.36 | -2.24 | 37.78 | 76.62 | 0.00 | 0 | 157.06 | -3.0 | 137.69 | -4.7 |
| 2020 (7) | 0.52 | 0.27 | 5.7 | -7.17 | 50.49 | -3.96 | 21.39 | 36.42 | 0.00 | 0 | 161.92 | 2.28 | 144.48 | 3.81 |
| 2019 (6) | 0.52 | 15.63 | 6.14 | 22.8 | 52.57 | 0.59 | 15.68 | 63.67 | 0.15 | 0 | 158.31 | -7.65 | 139.18 | -2.83 |
| 2018 (5) | 0.45 | 8.61 | 5.0 | 38.89 | 52.26 | 23.58 | 9.58 | -55.99 | 0.00 | 0 | 171.43 | -11.46 | 143.24 | -12.58 |
| 2017 (4) | 0.41 | -18.94 | 3.6 | -53.25 | 42.29 | -21.19 | 21.77 | -2.29 | 0.00 | 0 | 193.61 | 37.02 | 163.86 | 46.92 |
| 2016 (3) | 0.51 | -0.74 | 7.7 | 0.26 | 53.66 | 42.94 | 22.28 | 22.35 | 0.27 | -36.97 | 141.30 | -0.5 | 111.53 | 1.58 |
| 2015 (2) | 0.52 | -1.4 | 7.68 | 12.45 | 37.54 | -7.97 | 18.21 | 26.02 | 0.43 | -34.84 | 142.01 | 1.01 | 109.79 | -1.33 |
| 2014 (1) | 0.52 | -7.93 | 6.83 | -12.55 | 40.79 | 14.8 | 14.45 | 64.77 | 0.67 | 0 | 140.59 | -2.42 | 111.27 | -4.62 |
| 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 | -2.61 | 2.38 | 10.2 | 15.25 | 30.77 | 22.26 | 4.95 | -33.31 | 0.00 | 0 | 0 | 159.61 | 1.46 | -3.42 | 136.56 | 1.04 | -3.68 |
| 24Q2 (19) | 0.51 | -1.65 | 6.58 | 8.85 | 9.26 | 60.91 | 21.21 | -13.85 | -40.6 | 0.00 | 0 | 0 | 157.31 | 2.52 | -5.6 | 135.16 | 0.72 | -1.78 |
| 24Q1 (18) | 0.52 | 8.28 | 5.03 | 8.1 | 8.0 | 35.0 | 24.62 | -27.8 | -25.44 | 0.00 | 0 | 0 | 153.45 | -7.11 | -3.67 | 134.20 | -5.79 | -0.89 |
| 23Q4 (17) | 0.48 | -1.29 | 7.9 | 7.5 | -3.85 | 29.31 | 34.10 | 2.16 | 34.62 | 0.00 | 0 | 0 | 165.20 | -0.04 | -7.34 | 142.45 | 0.47 | -5.13 |
| 23Q3 (16) | 0.49 | 1.39 | -11.73 | 7.8 | 41.82 | -6.59 | 33.38 | -6.52 | 58.65 | 0.00 | 0 | 0 | 165.27 | -0.83 | 10.85 | 141.78 | 3.03 | 13.72 |
| 23Q2 (15) | 0.48 | -3.08 | -16.56 | 5.5 | -8.33 | -29.94 | 35.71 | 8.15 | 32.5 | 0.00 | 0 | 0 | 166.65 | 4.62 | 16.99 | 137.61 | 1.62 | 12.54 |
| 23Q1 (14) | 0.50 | 11.24 | -14.49 | 6.0 | 3.45 | -15.49 | 33.02 | 30.36 | 2.51 | 0.00 | 0 | 0 | 159.29 | -10.66 | 11.1 | 135.41 | -9.82 | 7.85 |
| 22Q4 (13) | 0.45 | -19.25 | -14.93 | 5.8 | -30.54 | -12.12 | 25.33 | 20.39 | -33.62 | 0.00 | 0 | 0 | 178.29 | 19.59 | 13.52 | 150.16 | 20.44 | 9.06 |
| 22Q3 (12) | 0.55 | -4.16 | 1.95 | 8.35 | 6.37 | 15.97 | 21.04 | -21.93 | -51.29 | 0.00 | 0 | 0 | 149.09 | 4.66 | -0.96 | 124.68 | 1.96 | -7.2 |
| 22Q2 (11) | 0.58 | -0.67 | 4.87 | 7.85 | 10.56 | 35.34 | 26.95 | -16.33 | -14.85 | 0.00 | 0 | 0 | 142.45 | -0.64 | -7.87 | 122.28 | -2.6 | -11.81 |
| 22Q1 (10) | 0.58 | 10.66 | 6.37 | 7.1 | 7.58 | 26.79 | 32.21 | -15.59 | -19.21 | 0.00 | 0 | 0 | 143.37 | -8.72 | -7.64 | 125.55 | -8.82 | -5.79 |
| 21Q4 (9) | 0.53 | -3.22 | 0.56 | 6.6 | -8.33 | 15.79 | 38.16 | -11.65 | 20.26 | 0.00 | 0 | 0 | 157.06 | 4.34 | -3.0 | 137.69 | 2.49 | -4.7 |
| 21Q3 (8) | 0.54 | -1.42 | -1.63 | 7.2 | 24.14 | 10.6 | 43.19 | 36.46 | 158.0 | 0.00 | 0 | -100.0 | 150.53 | -2.65 | -3.31 | 134.35 | -3.11 | 2.25 |
| 21Q2 (7) | 0.55 | 0.75 | 0.64 | 5.8 | 3.57 | 11.54 | 31.65 | -20.62 | 47.21 | 0.00 | 0 | -100.0 | 154.62 | -0.39 | -0.31 | 138.66 | 4.04 | 4.37 |
| 21Q1 (6) | 0.55 | 4.61 | 2.0 | 5.6 | -1.75 | -0.36 | 39.87 | 25.65 | 110.17 | 0.00 | 0 | -100.0 | 155.23 | -4.13 | -1.49 | 133.27 | -7.76 | -1.29 |
| 20Q4 (5) | 0.52 | -5.33 | 0.27 | 5.7 | -12.44 | -7.17 | 31.73 | 89.55 | 81.31 | 0.00 | -100.0 | -100.0 | 161.92 | 4.0 | 2.28 | 144.48 | 9.96 | 3.81 |
| 20Q3 (4) | 0.55 | 0.86 | 0.0 | 6.51 | 25.19 | 0.0 | 16.74 | -22.14 | 0.0 | 0.37 | -37.59 | 0.0 | 155.69 | 0.38 | 0.0 | 131.39 | -1.1 | 0.0 |
| 20Q2 (3) | 0.55 | 2.11 | 0.0 | 5.2 | -7.47 | 0.0 | 21.50 | 13.34 | 0.0 | 0.59 | -17.65 | 0.0 | 155.10 | -1.57 | 0.0 | 132.85 | -1.6 | 0.0 |
| 20Q1 (2) | 0.54 | 2.84 | 0.0 | 5.62 | -8.47 | 0.0 | 18.97 | 8.4 | 0.0 | 0.71 | 67.41 | 0.0 | 157.57 | -0.47 | 0.0 | 135.01 | -3.0 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 6.14 | 0.0 | 0.0 | 17.50 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 158.31 | 0.0 | 0.0 | 139.18 | 0.0 | 0.0 |
