- 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) | 0.50 | 0.63 | 22.38 | 18.79 | 53.15 | -6.8 | 10.76 | -48.24 | 0.00 | 0 | 107.06 | -4.62 | 76.17 | 15.29 |
| 2022 (9) | 0.49 | -4.89 | 18.84 | -2.84 | 57.03 | 15.82 | 20.79 | 13.79 | 0.25 | -72.17 | 112.25 | 18.28 | 66.07 | 8.76 |
| 2021 (8) | 0.52 | 0.49 | 19.39 | 0.94 | 49.24 | 16.16 | 18.27 | 192.79 | 0.91 | -64.42 | 94.90 | 5.49 | 60.75 | 4.33 |
| 2020 (7) | 0.51 | 2.04 | 19.21 | 19.54 | 42.39 | -32.66 | 6.24 | -37.47 | 2.54 | 56.26 | 89.96 | -17.59 | 58.23 | -15.29 |
| 2019 (6) | 0.50 | 2.85 | 16.07 | -5.75 | 62.95 | -7.3 | 9.98 | 167.56 | 1.63 | -91.8 | 109.16 | -23.53 | 68.74 | -31.68 |
| 2018 (5) | 0.49 | -22.34 | 17.05 | -43.24 | 67.91 | 302.79 | 3.73 | -85.36 | 19.85 | 3465.87 | 142.75 | 23.9 | 100.62 | -5.75 |
| 2017 (4) | 0.63 | 23.29 | 30.04 | 108.03 | 16.86 | -12.14 | 25.48 | -14.15 | 0.56 | -17.9 | 115.21 | 29.06 | 106.76 | 52.34 |
| 2016 (3) | 0.51 | 4.62 | 14.44 | 8.73 | 19.19 | 0.52 | 29.68 | 35.96 | 0.68 | -29.46 | 89.27 | -3.59 | 70.08 | 4.22 |
| 2015 (2) | 0.49 | -5.94 | 13.28 | -10.39 | 19.09 | 2.8 | 21.83 | -1.13 | 0.96 | -13.72 | 92.59 | 40.54 | 67.24 | 61.56 |
| 2014 (1) | 0.52 | 37.47 | 14.82 | 178.57 | 18.57 | 7.59 | 22.08 | -30.74 | 1.11 | 0 | 65.88 | -54.34 | 41.62 | -54.38 |
| 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 | -1.62 | 4.05 | 22.6 | -3.99 | 10.3 | 5.94 | -36.67 | -30.44 | 3.78 | 18.56 | 0 | 114.04 | 0.97 | 5.7 | 71.02 | -5.92 | -3.12 |
| 24Q2 (19) | 0.51 | -2.28 | 2.66 | 23.54 | 9.18 | 23.25 | 9.38 | -18.36 | -28.61 | 3.19 | 11.7 | 0 | 112.95 | 1.58 | 8.14 | 75.49 | -3.98 | 12.09 |
| 24Q1 (18) | 0.52 | 4.65 | 2.39 | 21.56 | -3.66 | 18.53 | 11.49 | 30.12 | -19.14 | 2.86 | 0 | 0 | 111.19 | 3.86 | 10.36 | 78.62 | 3.22 | 27.05 |
| 23Q4 (17) | 0.50 | 3.43 | 0.63 | 22.38 | 9.22 | 18.79 | 8.83 | 3.4 | -24.72 | 0.00 | 0 | -100.0 | 107.06 | -0.77 | -4.62 | 76.17 | 3.9 | 15.29 |
| 23Q3 (16) | 0.48 | -2.94 | -7.14 | 20.49 | 7.28 | -5.18 | 8.54 | -35.01 | -72.79 | 0.00 | 0 | -100.0 | 107.89 | 3.29 | -2.15 | 73.31 | 8.85 | 6.09 |
| 23Q2 (15) | 0.49 | -2.53 | -7.81 | 19.1 | 5.0 | -8.83 | 13.14 | -7.53 | -43.17 | 0.00 | 0 | -100.0 | 104.45 | 3.67 | 5.92 | 67.35 | 8.84 | 11.18 |
| 23Q1 (14) | 0.51 | 2.85 | -2.65 | 18.19 | -3.45 | -9.46 | 14.21 | 21.14 | -19.44 | 0.00 | -100.0 | -100.0 | 100.75 | -10.24 | 1.16 | 61.88 | -6.34 | -1.5 |
| 22Q4 (13) | 0.49 | -4.56 | -4.89 | 18.84 | -12.82 | -2.84 | 11.73 | -62.63 | -53.58 | 1.20 | 64.0 | -55.78 | 112.25 | 1.8 | 18.28 | 66.07 | -4.38 | 8.76 |
| 22Q3 (12) | 0.52 | -3.64 | 0.17 | 21.61 | 3.15 | 6.04 | 31.39 | 35.77 | 154.17 | 0.73 | -54.4 | -88.49 | 110.26 | 11.81 | 18.11 | 69.10 | 14.06 | 12.76 |
| 22Q2 (11) | 0.54 | 2.92 | 4.84 | 20.95 | 4.28 | 11.97 | 23.12 | 31.07 | -12.56 | 1.61 | -28.85 | -59.17 | 98.61 | -0.98 | 9.63 | 60.58 | -3.57 | -1.22 |
| 22Q1 (10) | 0.52 | 0.48 | 2.02 | 20.09 | 3.61 | 3.45 | 17.64 | -30.19 | 58.35 | 2.26 | -16.89 | -74.19 | 99.59 | 4.94 | 4.34 | 62.82 | 3.41 | -1.24 |
| 21Q4 (9) | 0.52 | 0.52 | 0.49 | 19.39 | -4.86 | 0.94 | 25.27 | 104.62 | 41.97 | 2.72 | -57.3 | -45.39 | 94.90 | 1.66 | 5.49 | 60.75 | -0.86 | 4.33 |
| 21Q3 (8) | 0.51 | 0.84 | 2.22 | 20.38 | 8.93 | 7.49 | 12.35 | -53.29 | 75.93 | 6.38 | 61.69 | -29.14 | 93.35 | 3.78 | 4.66 | 61.28 | -0.08 | 14.26 |
| 21Q2 (7) | 0.51 | 0.16 | -0.08 | 18.71 | -3.66 | 17.38 | 26.44 | 137.34 | 568.79 | 3.94 | -55.02 | -58.29 | 89.95 | -5.76 | 3.04 | 61.33 | -3.58 | 26.85 |
| 21Q1 (6) | 0.51 | -1.03 | 5.88 | 19.42 | 1.09 | 29.47 | 11.14 | -37.42 | 64.55 | 8.77 | 75.82 | -7.28 | 95.45 | 6.1 | -8.64 | 63.61 | 9.24 | -0.45 |
| 20Q4 (5) | 0.51 | 2.26 | 2.04 | 19.21 | 1.32 | 19.54 | 17.80 | 153.56 | 49.33 | 4.99 | -44.59 | -24.28 | 89.96 | 0.86 | -17.59 | 58.23 | 8.58 | -15.29 |
| 20Q3 (4) | 0.50 | -1.43 | 0.0 | 18.96 | 18.95 | 0.0 | 7.02 | 224.47 | 0.0 | 9.00 | -4.83 | 0.0 | 89.19 | 2.16 | 0.0 | 53.63 | 10.92 | 0.0 |
| 20Q2 (3) | 0.51 | 6.13 | 0.0 | 15.94 | 6.27 | 0.0 | -5.64 | -183.31 | 0.0 | 9.46 | 0.0 | 0.0 | 87.30 | -16.44 | 0.0 | 48.35 | -24.33 | 0.0 |
| 20Q1 (2) | 0.48 | -4.62 | 0.0 | 15.0 | -6.66 | 0.0 | 6.77 | -43.2 | 0.0 | 9.46 | 43.58 | 0.0 | 104.48 | -4.29 | 0.0 | 63.90 | -7.04 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 16.07 | 0.0 | 0.0 | 11.92 | 0.0 | 0.0 | 6.59 | 0.0 | 0.0 | 109.16 | 0.0 | 0.0 | 68.74 | 0.0 | 0.0 |
