- 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) | 0.29 | -15.44 | 4.94 | -15.12 | 5.45 | -29.22 | 12.76 | -59.3 | 0.00 | 0 | 223.67 | 9.57 | 188.83 | 7.41 |
| 2022 (9) | 0.34 | -34.17 | 5.82 | -55.88 | 7.7 | -3.75 | 31.35 | 114.29 | 0.00 | 0 | 204.13 | 38.22 | 175.81 | 31.76 |
| 2021 (8) | 0.52 | 16.94 | 13.19 | 37.11 | 8.0 | 31.8 | 14.63 | 89.02 | 0.00 | 0 | 147.69 | -11.05 | 133.43 | -11.82 |
| 2020 (7) | 0.45 | 33.17 | 9.62 | 79.14 | 6.07 | -6.62 | 7.74 | -52.25 | 0.00 | 0 | 166.03 | -21.41 | 151.31 | -20.59 |
| 2019 (6) | 0.33 | -14.85 | 5.37 | -21.95 | 6.5 | -9.97 | 16.21 | -34.27 | 0.00 | 0 | 211.27 | 15.97 | 190.54 | 19.09 |
| 2018 (5) | 0.39 | 5.48 | 6.88 | 9.9 | 7.22 | 3.44 | 24.66 | 240.14 | 0.00 | 0 | 182.17 | -0.16 | 159.99 | -1.36 |
| 2017 (4) | 0.37 | 13.93 | 6.26 | 26.98 | 6.98 | 8.55 | 7.25 | -55.9 | 0.00 | 0 | 182.47 | -12.05 | 162.20 | -12.88 |
| 2016 (3) | 0.33 | -10.86 | 4.93 | -22.97 | 6.43 | 1.74 | 16.44 | -22.85 | 0.00 | 0 | 207.48 | 5.29 | 186.19 | 5.11 |
| 2015 (2) | 0.37 | 24.74 | 6.4 | 61.21 | 6.32 | -6.09 | 21.31 | -0.51 | 0.00 | 0 | 197.05 | -22.46 | 177.13 | -22.12 |
| 2014 (1) | 0.29 | -13.72 | 3.97 | -24.24 | 6.73 | -4.27 | 21.42 | -34.33 | 0.00 | 0 | 254.13 | 15.62 | 227.43 | 16.27 |
| 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) | 0.28 | -6.21 | -2.59 | 4.85 | 7.54 | 3.19 | 15.28 | -16.96 | -41.95 | 0.00 | 0 | 0 | 218.04 | 2.71 | -5.81 | 188.99 | 2.89 | -1.33 |
| 24Q2 (19) | 0.30 | 0.95 | -21.11 | 4.51 | -13.77 | -26.9 | 18.40 | -4.91 | -1.76 | 0.00 | 0 | 0 | 212.28 | -3.89 | 14.54 | 183.69 | -2.7 | 15.06 |
| 24Q1 (18) | 0.29 | 1.28 | -13.98 | 5.23 | 5.87 | -14.54 | 19.35 | 297.05 | 45.49 | 0.00 | 0 | 0 | 220.88 | -1.25 | 7.74 | 188.78 | -0.03 | 7.1 |
| 23Q4 (17) | 0.29 | 1.58 | -15.44 | 4.94 | 5.11 | -15.12 | -9.82 | -137.31 | -320.18 | 0.00 | 0 | 0 | 223.67 | -3.38 | 9.57 | 188.83 | -1.41 | 7.41 |
| 23Q3 (16) | 0.29 | -24.04 | -21.75 | 4.7 | -23.82 | -26.79 | 26.32 | 40.52 | -37.39 | 0.00 | 0 | 0 | 231.50 | 24.91 | 16.43 | 191.54 | 19.97 | 11.8 |
| 23Q2 (15) | 0.38 | 10.08 | -13.99 | 6.17 | 0.82 | -24.2 | 18.73 | 40.83 | -41.27 | 0.00 | 0 | 0 | 185.34 | -9.59 | 7.95 | 159.65 | -9.42 | 6.45 |
| 23Q1 (14) | 0.34 | -0.44 | -25.62 | 6.12 | 5.15 | -41.21 | 13.30 | 198.21 | -64.87 | 0.00 | 0 | 0 | 205.01 | 0.43 | 24.21 | 176.26 | 0.26 | 20.14 |
| 22Q4 (13) | 0.34 | -6.01 | -34.17 | 5.82 | -9.35 | -55.88 | 4.46 | -89.39 | -77.61 | 0.00 | 0 | 0 | 204.13 | 2.66 | 38.22 | 175.81 | 2.61 | 31.76 |
| 22Q3 (12) | 0.36 | -16.51 | -30.1 | 6.42 | -21.13 | -50.0 | 42.04 | 31.83 | 123.62 | 0.00 | 0 | 0 | 198.84 | 15.81 | 35.18 | 171.33 | 14.24 | 28.98 |
| 22Q2 (11) | 0.44 | -4.8 | -13.63 | 8.14 | -21.81 | -28.85 | 31.89 | -15.77 | 545.55 | 0.00 | 0 | 0 | 171.69 | 4.02 | 15.28 | 149.97 | 2.22 | 11.26 |
| 22Q1 (10) | 0.46 | -11.89 | -0.71 | 10.41 | -21.08 | -0.86 | 37.86 | 90.06 | 142.85 | 0.00 | 0 | 0 | 165.05 | 11.75 | 1.71 | 146.71 | 9.95 | -1.0 |
| 21Q4 (9) | 0.52 | -0.19 | 16.94 | 13.19 | 2.73 | 37.11 | 19.92 | 5.96 | 233.67 | 0.00 | 0 | 0 | 147.69 | 0.41 | -11.05 | 133.43 | 0.45 | -11.82 |
| 21Q3 (8) | 0.52 | 3.16 | 22.15 | 12.84 | 12.24 | 54.14 | 18.80 | 280.57 | 146.07 | 0.00 | 0 | 0 | 147.09 | -1.24 | -14.85 | 132.83 | -1.45 | -14.55 |
| 21Q2 (7) | 0.51 | 9.44 | 25.06 | 11.44 | 8.95 | 79.31 | 4.94 | -68.31 | -51.38 | 0.00 | 0 | 0 | 148.93 | -8.23 | -17.46 | 134.79 | -9.04 | -17.29 |
| 21Q1 (6) | 0.46 | 3.77 | 44.28 | 10.5 | 9.15 | 115.16 | 15.59 | 161.14 | 92.71 | 0.00 | 0 | 0 | 162.28 | -2.26 | -26.11 | 148.19 | -2.06 | -24.32 |
| 20Q4 (5) | 0.45 | 4.26 | 33.17 | 9.62 | 15.49 | 79.14 | 5.97 | -21.86 | 212.01 | 0.00 | 0 | 0 | 166.03 | -3.89 | -21.41 | 151.31 | -2.66 | -20.59 |
| 20Q3 (4) | 0.43 | 5.61 | 0.0 | 8.33 | 30.56 | 0.0 | 7.64 | -24.8 | 0.0 | 0.00 | 0 | 0.0 | 172.75 | -4.26 | 0.0 | 155.44 | -4.62 | 0.0 |
| 20Q2 (3) | 0.40 | 26.26 | 0.0 | 6.38 | 30.74 | 0.0 | 10.16 | 25.59 | 0.0 | 0.00 | 0 | 0.0 | 180.43 | -17.85 | 0.0 | 162.97 | -16.77 | 0.0 |
| 20Q1 (2) | 0.32 | -4.22 | 0.0 | 4.88 | -9.12 | 0.0 | 8.09 | 251.78 | 0.0 | 0.00 | 0 | 0.0 | 219.63 | 3.96 | 0.0 | 195.80 | 2.76 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 5.37 | 0.0 | 0.0 | -5.33 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 211.27 | 0.0 | 0.0 | 190.54 | 0.0 | 0.0 |
