- 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) | 0.44 | -9.64 | 65.69 | -24.7 | 440.89 | -24.89 | 16.55 | -73.25 | 0.00 | 0 | 252.00 | 12.13 | 225.70 | 17.49 |
| 2022 (9) | 0.48 | -11.14 | 87.24 | -46.37 | 587.01 | 3.12 | 61.86 | -11.73 | 0.00 | 0 | 224.73 | 26.06 | 192.10 | 51.33 |
| 2021 (8) | 0.54 | 14.65 | 162.67 | 64.93 | 569.24 | 1.48 | 70.08 | 126.43 | 0.00 | 0 | 178.27 | -4.67 | 126.94 | -11.06 |
| 2020 (7) | 0.47 | 3.72 | 98.63 | 10.99 | 560.93 | -0.05 | 30.95 | 12.79 | 0.00 | 0 | 187.00 | -7.75 | 142.72 | -8.28 |
| 2019 (6) | 0.46 | -19.84 | 88.86 | -27.41 | 561.21 | 4.02 | 27.44 | 23.38 | 0.00 | 0 | 202.70 | 25.81 | 155.60 | 24.31 |
| 2018 (5) | 0.57 | 4.51 | 122.41 | 25.13 | 539.52 | -0.82 | 22.24 | -33.27 | 0.00 | 0 | 161.12 | -0.81 | 125.17 | -17.6 |
| 2017 (4) | 0.55 | 1.9 | 97.83 | 59.88 | 544.0 | 17.65 | 33.33 | 9.1 | 0.00 | 0 | 162.43 | 2.36 | 151.90 | 9.3 |
| 2016 (3) | 0.54 | -2.58 | 61.19 | -27.09 | 462.37 | -10.79 | 30.55 | 91.3 | 0.00 | 0 | 158.69 | -12.72 | 138.98 | -12.76 |
| 2015 (2) | 0.55 | -1.47 | 83.92 | 9.94 | 518.31 | 0.89 | 15.97 | -20.35 | 0.84 | 0.73 | 181.81 | -16.0 | 159.31 | -21.14 |
| 2014 (1) | 0.56 | -2.94 | 76.33 | -26.77 | 513.72 | -19.15 | 20.05 | -45.85 | 0.83 | 0 | 216.43 | 37.88 | 202.02 | 41.56 |
| 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) | 0.37 | -14.12 | -20.74 | 0 | -100.0 | -100.0 | 196.00 | 200.57 | 816.32 | 0.00 | 0 | 0 | 298.67 | 22.13 | 29.26 | 280.29 | 19.61 | 38.84 |
| 24Q2 (19) | 0.43 | 10.49 | -16.56 | 7.47 | -78.01 | -93.36 | 65.21 | 77.97 | 197.76 | 0.00 | 0 | 0 | 244.55 | -12.29 | 18.0 | 234.34 | -10.82 | 32.14 |
| 24Q1 (18) | 0.39 | -10.88 | -11.37 | 33.97 | -48.29 | -68.05 | 36.64 | 401.23 | 209.2 | 0.00 | 0 | 0 | 278.81 | 10.64 | 9.44 | 262.78 | 16.43 | 21.15 |
| 23Q4 (17) | 0.44 | -6.27 | -9.64 | 65.69 | -24.62 | -24.7 | 7.31 | -65.83 | -72.88 | 0.00 | 0 | 0 | 252.00 | 9.06 | 12.13 | 225.70 | 11.8 | 17.49 |
| 23Q3 (16) | 0.47 | -9.59 | -14.09 | 87.15 | -22.59 | -28.41 | 21.39 | -2.33 | -74.83 | 0.00 | 0 | 0 | 231.07 | 11.5 | 18.37 | 201.88 | 13.84 | 29.37 |
| 23Q2 (15) | 0.52 | 17.36 | -4.84 | 112.58 | 5.9 | -16.0 | 21.90 | 84.81 | -74.02 | 0.00 | 0 | 0 | 207.24 | -18.66 | 13.15 | 177.34 | -18.24 | 31.22 |
| 23Q1 (14) | 0.44 | -9.15 | -17.26 | 106.31 | 21.86 | -34.43 | 11.85 | -56.03 | -85.11 | 0.00 | 0 | 0 | 254.77 | 13.37 | 37.79 | 216.90 | 12.91 | 61.66 |
| 22Q4 (13) | 0.48 | -10.88 | -11.14 | 87.24 | -28.34 | -46.37 | 26.95 | -68.28 | -63.64 | 0.00 | 0 | 0 | 224.73 | 15.12 | 26.06 | 192.10 | 23.1 | 51.33 |
| 22Q3 (12) | 0.54 | 0.15 | 2.61 | 121.74 | -9.17 | -22.0 | 84.97 | 0.82 | 2.25 | 0.00 | 0 | 0 | 195.21 | 6.58 | 8.41 | 156.05 | 15.46 | 22.07 |
| 22Q2 (11) | 0.54 | 2.04 | 4.22 | 134.03 | -17.33 | 5.44 | 84.28 | 5.89 | 66.73 | 0.00 | 0 | 0 | 183.15 | -0.95 | 6.61 | 135.15 | 0.73 | 5.38 |
| 22Q1 (10) | 0.53 | -2.43 | 12.2 | 162.12 | -0.34 | 19.33 | 79.59 | 7.37 | 4.81 | 0.00 | 0 | 0 | 184.90 | 3.72 | -2.44 | 134.17 | 5.7 | -3.42 |
| 21Q4 (9) | 0.54 | 2.91 | 14.65 | 162.67 | 4.23 | 64.93 | 74.13 | -10.79 | 83.9 | 0.00 | 0 | 0 | 178.27 | -1.0 | -4.67 | 126.94 | -0.7 | -11.06 |
| 21Q3 (8) | 0.53 | 1.71 | 3.38 | 156.07 | 22.78 | 18.81 | 83.10 | 64.39 | 95.99 | 0.00 | 0 | 0 | 180.07 | 4.81 | 3.92 | 127.84 | -0.32 | 5.04 |
| 21Q2 (7) | 0.52 | 9.85 | -3.17 | 127.11 | -6.44 | 4.15 | 50.55 | -33.43 | 65.52 | 0.00 | 0 | 0 | 171.80 | -9.35 | -1.92 | 128.25 | -7.68 | -2.52 |
| 21Q1 (6) | 0.47 | -0.3 | 8.07 | 135.86 | 37.75 | 25.1 | 75.94 | 88.39 | 380.94 | 0.00 | 0 | 0 | 189.53 | 1.35 | -10.93 | 138.92 | -2.66 | -9.49 |
| 20Q4 (5) | 0.47 | -7.2 | 3.72 | 98.63 | -24.92 | 10.99 | 40.31 | -4.93 | 37.34 | 0.00 | 0 | 0 | 187.00 | 7.92 | -7.75 | 142.72 | 17.26 | -8.28 |
| 20Q3 (4) | 0.51 | -4.73 | 0.0 | 131.36 | 7.64 | 0.0 | 42.40 | 38.83 | 0.0 | 0.00 | 0 | 0.0 | 173.28 | -1.08 | 0.0 | 121.71 | -7.49 | 0.0 |
| 20Q2 (3) | 0.54 | 22.6 | 0.0 | 122.04 | 12.38 | 0.0 | 30.54 | 93.41 | 0.0 | 0.00 | 0 | 0.0 | 175.17 | -17.68 | 0.0 | 131.57 | -14.28 | 0.0 |
| 20Q1 (2) | 0.44 | -4.31 | 0.0 | 108.6 | 22.21 | 0.0 | 15.79 | -46.2 | 0.0 | 0.00 | 0 | 0.0 | 212.79 | 4.98 | 0.0 | 153.48 | -1.36 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 88.86 | 0.0 | 0.0 | 29.35 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 202.70 | 0.0 | 0.0 | 155.60 | 0.0 | 0.0 |
