- 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) | 0.32 | 5.02 | 2.15 | 9.14 | 7.17 | -19.07 | -4.54 | 0 | 1.16 | 0.0 | 243.47 | 2.08 | 206.49 | 9.38 |
| 2022 (9) | 0.31 | -18.64 | 1.97 | -33.45 | 8.86 | -7.23 | 14.49 | 135.99 | 1.16 | -87.78 | 238.51 | 36.04 | 188.78 | 36.2 |
| 2021 (8) | 0.38 | 8.68 | 2.96 | 24.37 | 9.55 | 25.49 | 6.14 | 0 | 9.50 | 122.34 | 175.32 | -7.12 | 138.60 | -11.04 |
| 2020 (7) | 0.35 | -10.67 | 2.38 | -36.02 | 7.61 | -16.28 | -10.13 | 0 | 4.27 | 0.0 | 188.75 | 9.99 | 155.80 | 9.08 |
| 2019 (6) | 0.39 | -5.71 | 3.72 | -18.78 | 9.09 | -20.26 | -8.86 | 0 | 4.27 | 0.0 | 171.61 | -2.59 | 142.83 | -1.73 |
| 2018 (5) | 0.41 | 9.33 | 4.58 | 22.13 | 11.4 | -8.06 | 3.92 | -65.28 | 4.27 | 22.55 | 176.18 | -18.95 | 145.34 | -5.06 |
| 2017 (4) | 0.38 | -3.46 | 3.75 | -13.19 | 12.4 | -15.36 | 11.29 | -61.94 | 3.49 | 158.48 | 217.38 | -12.92 | 153.08 | -22.22 |
| 2016 (3) | 0.39 | 14.07 | 4.32 | 21.01 | 14.65 | -12.12 | 29.66 | 98.0 | 1.35 | -38.9 | 249.64 | -8.72 | 196.81 | -9.49 |
| 2015 (2) | 0.34 | -1.95 | 3.57 | -5.31 | 16.67 | -7.49 | 14.98 | -71.5 | 2.21 | 449.8 | 273.48 | 11.75 | 217.45 | 22.05 |
| 2014 (1) | 0.35 | 11.66 | 3.77 | 63.2 | 18.02 | 2.85 | 52.57 | 17.06 | 0.40 | 0 | 244.72 | -7.31 | 178.17 | -4.7 |
| 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) | 0.40 | 18.79 | 19.22 | 1.42 | -44.75 | -54.19 | 6.60 | -73.17 | 231.66 | 14.00 | 183.15 | -27.59 | 171.36 | -24.97 | -28.86 | 148.69 | -25.97 | -28.42 |
| 24Q2 (19) | 0.33 | -3.71 | -15.9 | 2.57 | -6.55 | -37.32 | 24.60 | 50.37 | 665.52 | 4.94 | -29.37 | 85.42 | 228.40 | 2.55 | 21.28 | 200.85 | 4.77 | 22.83 |
| 24Q1 (18) | 0.35 | 7.98 | 0.43 | 2.75 | 27.91 | -20.52 | 16.36 | 232.58 | 255.66 | 7.00 | -63.79 | 162.5 | 222.71 | -8.53 | -0.81 | 191.71 | -7.16 | 4.29 |
| 23Q4 (17) | 0.32 | -3.48 | 5.02 | 2.15 | -30.65 | 9.14 | -12.34 | -720.1 | -191.14 | 19.33 | 0.0 | 625.0 | 243.47 | 1.08 | 2.08 | 206.49 | -0.59 | 9.38 |
| 23Q3 (16) | 0.33 | -16.21 | -13.06 | 3.1 | -24.39 | -26.37 | 1.99 | 145.75 | -81.68 | 19.33 | 625.0 | 329.63 | 240.87 | 27.9 | 32.88 | 207.72 | 27.03 | 37.99 |
| 23Q2 (15) | 0.40 | 15.0 | 2.63 | 4.1 | 18.5 | 11.41 | -4.35 | 58.61 | -112.24 | 2.67 | 0.0 | 110.53 | 188.32 | -16.13 | 7.59 | 163.52 | -11.05 | 16.05 |
| 23Q1 (14) | 0.35 | 12.92 | -7.98 | 3.46 | 75.63 | 17.69 | -10.51 | -177.62 | -186.38 | 2.67 | 0.0 | -56.16 | 224.53 | -5.86 | 30.56 | 183.83 | -2.62 | 39.35 |
| 22Q4 (13) | 0.31 | -20.1 | -18.64 | 1.97 | -53.21 | -33.45 | 13.54 | 24.68 | 232.36 | 2.67 | -40.74 | -56.16 | 238.51 | 31.58 | 36.04 | 188.78 | 25.41 | 36.2 |
| 22Q3 (12) | 0.38 | -1.08 | 0.0 | 4.21 | 14.4 | 16.94 | 10.86 | -69.43 | -52.74 | 4.50 | 255.26 | -26.03 | 181.27 | 3.57 | 2.16 | 150.53 | 6.83 | 4.63 |
| 22Q2 (11) | 0.39 | 3.11 | 2.76 | 3.68 | 25.17 | 22.26 | 35.53 | 1068.12 | 122.62 | 1.27 | -79.18 | -88.48 | 175.03 | 1.77 | -4.16 | 140.91 | 6.81 | -3.93 |
| 22Q1 (10) | 0.38 | -0.16 | 0.59 | 2.94 | -0.68 | -1.01 | -3.67 | 64.13 | 1.34 | 6.08 | 0.0 | 47.47 | 171.98 | -1.91 | -8.95 | 131.92 | -4.82 | -15.6 |
| 21Q4 (9) | 0.38 | -1.8 | 8.68 | 2.96 | -17.78 | 24.37 | -10.23 | -144.52 | -2.71 | 6.08 | 0.0 | 47.47 | 175.32 | -1.19 | -7.12 | 138.60 | -3.66 | -11.04 |
| 21Q3 (8) | 0.38 | 1.64 | 5.27 | 3.6 | 19.6 | 18.42 | 22.98 | 43.98 | 287.29 | 6.08 | -44.7 | 0 | 177.44 | -2.84 | -6.36 | 143.87 | -1.91 | -10.04 |
| 21Q2 (7) | 0.38 | 0.94 | -2.76 | 3.01 | 1.35 | -14.25 | 15.96 | 529.03 | 700.0 | 11.00 | 166.67 | 0 | 182.62 | -3.32 | 6.04 | 146.67 | -6.16 | -0.58 |
| 21Q1 (6) | 0.37 | 7.88 | -3.66 | 2.97 | 24.79 | -15.62 | -3.72 | 62.65 | 74.92 | 4.12 | 0.0 | 0 | 188.89 | 0.07 | 10.92 | 156.30 | 0.32 | 9.88 |
| 20Q4 (5) | 0.35 | -4.88 | -10.67 | 2.38 | -21.71 | -36.02 | -9.96 | 18.83 | 34.77 | 4.12 | 0 | 0 | 188.75 | -0.4 | 9.99 | 155.80 | -2.58 | 9.08 |
| 20Q3 (4) | 0.36 | -6.11 | 0.0 | 3.04 | -13.39 | 0.0 | -12.27 | -361.28 | 0.0 | 0.00 | 0 | 0.0 | 189.50 | 10.03 | 0.0 | 159.93 | 8.41 | 0.0 |
| 20Q2 (3) | 0.39 | 0.0 | 0.0 | 3.51 | -0.28 | 0.0 | -2.66 | 82.06 | 0.0 | 0.00 | 0 | 0.0 | 172.22 | 1.13 | 0.0 | 147.52 | 3.7 | 0.0 |
| 20Q1 (2) | 0.39 | 0.03 | 0.0 | 3.52 | -5.38 | 0.0 | -14.83 | 2.88 | 0.0 | 0.00 | 0 | 0.0 | 170.29 | -0.77 | 0.0 | 142.25 | -0.41 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | 3.72 | 0.0 | 0.0 | -15.27 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 171.61 | 0.0 | 0.0 | 142.83 | 0.0 | 0.0 |
