- 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) | 0.40 | -25.49 | 8.13 | -22.94 | 66.48 | 6.03 | 41.63 | -24.45 | 0.04 | -80.74 | 217.19 | 28.17 | 167.53 | 31.74 |
| 2022 (9) | 0.53 | -4.14 | 10.55 | 20.99 | 62.7 | 12.89 | 55.10 | 32.8 | 0.21 | 0 | 169.46 | 9.45 | 127.17 | 10.08 |
| 2021 (8) | 0.55 | -1.27 | 8.72 | -25.79 | 55.54 | 3.64 | 41.49 | 48.07 | 0.00 | 0 | 154.83 | -0.87 | 115.52 | -5.94 |
| 2020 (7) | 0.56 | -1.65 | 11.75 | 7.4 | 53.59 | -4.85 | 28.02 | 96.63 | 0.04 | 0 | 156.19 | 2.7 | 122.81 | 2.47 |
| 2019 (6) | 0.57 | -18.55 | 10.94 | -71.5 | 56.32 | -10.05 | 14.25 | 36.1 | 0.00 | 0 | 152.08 | 17.37 | 119.85 | 12.1 |
| 2018 (5) | 0.70 | -12.71 | 38.38 | -45.71 | 62.61 | -11.67 | 10.47 | 0 | 0.00 | 0 | 129.57 | 10.59 | 106.91 | 198.3 |
| 2017 (4) | 0.80 | 3.81 | 70.69 | 5.82 | 70.88 | 21.64 | -1.07 | 0 | 0.00 | 0 | 117.16 | -5.18 | 35.84 | 34.99 |
| 2016 (3) | 0.77 | -0.37 | 66.8 | -0.21 | 58.27 | 15.07 | 7.31 | -23.38 | 0.00 | 0 | 123.56 | -0.48 | 26.55 | -30.04 |
| 2015 (2) | 0.78 | 1.6 | 66.94 | 30.11 | 50.64 | -2.78 | 9.54 | 1.17 | 0.01 | -13.12 | 124.15 | -1.44 | 37.95 | -35.6 |
| 2014 (1) | 0.76 | 7.63 | 51.45 | 34.47 | 52.09 | -27.19 | 9.43 | -63.22 | 0.01 | 0 | 125.96 | -6.03 | 58.93 | -14.41 |
| 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) | 0.38 | -7.98 | -17.05 | 3.85 | 28.33 | -62.4 | 49.34 | -28.0 | -35.1 | 0.79 | 146.62 | 218.28 | 238.41 | 10.43 | 21.57 | 180.13 | 10.41 | 19.13 |
| 24Q2 (19) | 0.41 | -5.18 | -16.0 | 3.0 | 76.47 | -68.39 | 68.53 | -22.39 | 92.07 | 0.32 | 22.68 | -54.84 | 215.90 | 6.3 | 19.32 | 163.14 | 8.58 | 18.84 |
| 24Q1 (18) | 0.43 | 8.87 | -18.17 | 1.7 | -79.09 | -86.65 | 88.30 | 159.48 | 293.14 | 0.26 | 51.69 | -88.61 | 203.10 | -6.49 | 19.89 | 150.25 | -10.31 | 14.62 |
| 23Q4 (17) | 0.40 | -12.67 | -25.49 | 8.13 | -20.61 | -22.94 | 34.03 | -55.24 | -33.91 | 0.17 | -30.65 | -77.25 | 217.19 | 10.75 | 28.17 | 167.53 | 10.79 | 31.74 |
| 23Q3 (16) | 0.45 | -6.83 | -7.4 | 10.24 | 7.9 | 39.13 | 76.02 | 113.06 | -17.91 | 0.25 | -65.01 | 0 | 196.11 | 8.38 | 11.6 | 151.21 | 10.15 | 19.15 |
| 23Q2 (15) | 0.49 | -7.62 | 1.89 | 9.49 | -25.45 | 32.36 | 35.68 | 58.86 | -5.48 | 0.71 | -69.06 | 0 | 180.94 | 6.81 | 1.67 | 137.28 | 4.72 | 8.7 |
| 23Q1 (14) | 0.53 | -0.87 | 15.17 | 12.73 | 20.66 | 45.82 | 22.46 | -56.38 | -47.67 | 2.30 | 202.98 | 0 | 169.41 | -0.03 | -9.27 | 131.09 | 3.08 | -3.86 |
| 22Q4 (13) | 0.53 | 8.53 | -4.14 | 10.55 | 43.34 | 20.99 | 51.49 | -44.4 | -27.32 | 0.76 | 0 | 0 | 169.46 | -3.57 | 9.45 | 127.17 | 0.2 | 10.08 |
| 22Q3 (12) | 0.49 | 2.52 | -14.64 | 7.36 | 2.65 | -28.61 | 92.61 | 145.32 | 230.63 | 0.00 | 0 | 0 | 175.73 | -1.26 | 14.88 | 126.91 | 0.49 | 15.59 |
| 22Q2 (11) | 0.48 | 4.42 | -17.27 | 7.17 | -17.87 | -32.36 | 37.75 | -12.05 | 47.46 | 0.00 | 0 | -100.0 | 177.97 | -4.69 | 16.94 | 126.29 | -7.38 | 7.92 |
| 22Q1 (10) | 0.46 | -17.48 | -13.92 | 8.73 | 0.11 | -1.69 | 42.92 | -39.41 | 6.11 | 0.00 | 0 | -100.0 | 186.72 | 20.6 | 13.49 | 136.35 | 18.03 | 7.91 |
| 21Q4 (9) | 0.55 | -3.37 | -1.27 | 8.72 | -15.42 | -25.79 | 70.84 | 152.91 | 116.7 | 0.00 | 0 | -100.0 | 154.83 | 1.22 | -0.87 | 115.52 | 5.22 | -5.94 |
| 21Q3 (8) | 0.57 | -0.64 | -2.12 | 10.31 | -2.74 | -7.95 | 28.01 | 9.41 | 1.41 | 0.00 | -100.0 | -100.0 | 152.97 | 0.51 | 1.76 | 109.79 | -6.18 | -1.0 |
| 21Q2 (7) | 0.58 | 8.65 | 2.49 | 10.6 | 19.37 | 30.7 | 25.60 | -36.71 | -44.08 | 0.21 | 89.17 | 0 | 152.19 | -7.49 | -1.01 | 117.02 | -7.38 | -0.52 |
| 21Q1 (6) | 0.53 | -5.35 | -0.86 | 8.88 | -24.43 | 16.69 | 40.45 | 23.74 | 274.19 | 0.11 | -8.92 | 0 | 164.52 | 5.33 | 1.34 | 126.35 | 2.88 | 7.35 |
| 20Q4 (5) | 0.56 | -4.2 | -1.65 | 11.75 | 4.91 | 7.4 | 32.69 | 18.36 | 74.53 | 0.12 | -73.21 | 0 | 156.19 | 3.91 | 2.7 | 122.81 | 10.74 | 2.43 |
| 20Q3 (4) | 0.59 | 4.03 | 0.0 | 11.2 | 38.1 | 0.0 | 27.62 | -39.67 | 0.0 | 0.44 | 0 | 0.0 | 150.32 | -2.23 | 0.0 | 110.90 | -5.72 | 0.0 |
| 20Q2 (3) | 0.56 | 5.1 | 0.0 | 8.11 | 6.57 | 0.0 | 45.78 | 323.5 | 0.0 | 0.00 | 0 | 0.0 | 153.75 | -5.29 | 0.0 | 117.63 | -0.06 | 0.0 |
| 20Q1 (2) | 0.54 | -6.1 | 0.0 | 7.61 | -30.44 | 0.0 | 10.81 | -42.29 | 0.0 | 0.00 | 0 | 0.0 | 162.34 | 6.75 | 0.0 | 117.70 | -1.83 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | 10.94 | 0.0 | 0.0 | 18.73 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 152.08 | 0.0 | 0.0 | 119.90 | 0.0 | 0.0 |
