- 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) | 0.66 | 7.12 | 32.55 | -9.93 | 295.14 | 5.13 | 8.01 | -25.07 | 0.12 | -3.19 | 151.48 | -5.05 | 103.10 | -5.65 |
| 2022 (9) | 0.62 | -8.05 | 36.14 | 27.88 | 280.73 | -13.54 | 10.69 | -45.98 | 0.12 | 0 | 159.54 | 2.14 | 109.27 | -4.65 |
| 2021 (8) | 0.67 | 3.87 | 28.26 | 8.9 | 324.69 | 21.56 | 19.79 | 79.26 | 0.00 | 0 | 156.19 | -10.59 | 114.60 | -16.44 |
| 2020 (7) | 0.65 | 8.19 | 25.95 | -11.76 | 267.11 | 17.03 | 11.04 | 60.0 | 0.00 | 0 | 174.68 | 7.23 | 137.14 | 20.36 |
| 2019 (6) | 0.60 | 10.55 | 29.41 | 39.91 | 228.24 | 15.79 | 6.90 | -53.12 | 0.00 | 0 | 162.90 | -7.93 | 113.94 | -0.18 |
| 2018 (5) | 0.54 | 1.54 | 21.02 | 20.94 | 197.12 | 6.64 | 14.72 | -9.53 | 0.04 | -72.23 | 176.94 | -4.02 | 114.15 | -8.93 |
| 2017 (4) | 0.53 | -3.52 | 17.38 | 1.46 | 184.84 | -1.77 | 16.27 | -30.14 | 0.13 | -13.66 | 184.35 | 3.29 | 125.34 | 2.77 |
| 2016 (3) | 0.55 | 3.2 | 17.13 | 7.26 | 188.17 | 6.48 | 23.29 | -13.26 | 0.15 | -4.8 | 178.48 | -3.02 | 121.96 | 6.33 |
| 2015 (2) | 0.53 | -6.66 | 15.97 | 3.5 | 176.72 | -13.61 | 26.85 | -27.92 | 0.16 | -12.86 | 184.04 | 7.19 | 114.70 | 17.04 |
| 2014 (1) | 0.57 | 2.69 | 15.43 | 6.05 | 204.55 | 1.44 | 37.25 | -1.32 | 0.18 | 0 | 171.69 | -3.33 | 98.00 | -13.16 |
| 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) | 0.61 | -6.62 | -5.56 | 35.13 | -10.72 | -8.59 | 8.90 | 4.71 | -31.8 | 0.70 | 167.13 | 0 | 158.67 | 7.81 | 6.67 | 115.52 | 2.79 | 1.46 |
| 24Q2 (19) | 0.66 | 1.96 | 0.65 | 39.35 | -9.12 | 26.08 | 8.50 | -13.53 | -16.34 | 0.26 | 26.44 | 0 | 147.17 | -2.52 | -0.26 | 112.38 | -1.26 | 3.92 |
| 24Q1 (18) | 0.64 | -2.77 | 5.62 | 43.3 | 33.03 | 29.14 | 9.83 | 318.3 | 24.43 | 0.21 | -92.96 | -65.22 | 150.98 | -0.33 | -6.23 | 113.81 | 10.39 | -1.54 |
| 23Q4 (17) | 0.66 | 2.02 | 7.12 | 32.55 | -15.3 | -9.93 | 2.35 | -81.99 | -39.28 | 2.94 | 0 | 102.94 | 151.48 | 1.84 | -5.05 | 103.10 | -9.45 | -5.65 |
| 23Q3 (16) | 0.65 | -0.49 | -0.37 | 38.43 | 23.13 | -2.06 | 13.05 | 28.44 | 53.17 | 0.00 | 0 | -100.0 | 148.75 | 0.81 | -2.23 | 113.86 | 5.29 | 15.97 |
| 23Q2 (15) | 0.65 | 7.0 | -5.38 | 31.21 | -6.92 | -10.52 | 10.16 | 28.61 | -35.0 | 0.00 | -100.0 | -100.0 | 147.56 | -8.35 | 3.07 | 108.14 | -6.45 | 7.09 |
| 23Q1 (14) | 0.61 | -1.39 | -6.86 | 33.53 | -7.22 | 8.62 | 7.90 | 104.13 | -70.88 | 0.60 | -58.93 | 0 | 161.01 | 0.92 | 1.49 | 115.59 | 5.78 | -0.84 |
| 22Q4 (13) | 0.62 | -5.11 | -8.05 | 36.14 | -7.9 | 27.88 | 3.87 | -54.58 | -74.47 | 1.45 | 186.96 | 0 | 159.54 | 4.86 | 2.14 | 109.27 | 11.3 | -4.65 |
| 22Q3 (12) | 0.65 | -5.49 | -2.43 | 39.24 | 12.5 | 31.11 | 8.52 | -45.49 | -65.12 | 0.51 | 26.26 | 0 | 152.14 | 6.27 | -5.19 | 98.18 | -2.77 | -21.02 |
| 22Q2 (11) | 0.69 | 5.33 | 5.59 | 34.88 | 12.99 | 44.37 | 15.63 | -42.39 | -18.51 | 0.40 | 0 | 0 | 143.17 | -9.76 | -15.01 | 100.98 | -13.37 | -25.7 |
| 22Q1 (10) | 0.65 | -2.65 | 2.06 | 30.87 | 9.24 | 31.19 | 27.13 | 78.96 | 32.02 | 0.00 | 0 | 0 | 158.65 | 1.58 | -9.59 | 116.57 | 1.72 | -18.69 |
| 21Q4 (9) | 0.67 | 0.69 | 3.87 | 28.26 | -5.58 | 8.9 | 15.16 | -37.95 | 50.1 | 0.00 | 0 | 0 | 156.19 | -2.66 | -10.59 | 114.60 | -7.81 | -16.44 |
| 21Q3 (8) | 0.67 | 2.27 | 2.82 | 29.93 | 23.88 | 1.56 | 24.43 | 27.37 | 98.46 | 0.00 | 0 | 0 | 160.46 | -4.74 | -6.1 | 124.31 | -8.54 | -4.64 |
| 21Q2 (7) | 0.65 | 1.81 | -0.78 | 24.16 | 2.68 | -5.44 | 19.18 | -6.67 | 52.83 | 0.00 | 0 | 0 | 168.45 | -4.01 | 0.34 | 135.91 | -5.2 | 10.22 |
| 21Q1 (6) | 0.64 | -0.93 | 6.6 | 23.53 | -9.33 | -21.23 | 20.55 | 103.47 | 114.96 | 0.00 | 0 | 0 | 175.48 | 0.46 | 9.5 | 143.37 | 4.54 | 28.53 |
| 20Q4 (5) | 0.65 | -0.32 | 8.19 | 25.95 | -11.94 | -11.76 | 10.10 | -17.95 | 136.53 | 0.00 | 0 | 0 | 174.68 | 2.22 | 7.23 | 137.14 | 5.2 | 20.36 |
| 20Q3 (4) | 0.65 | -1.31 | 0.0 | 29.47 | 15.34 | 0.0 | 12.31 | -1.91 | 0.0 | 0.00 | 0 | 0.0 | 170.89 | 1.79 | 0.0 | 130.36 | 5.72 | 0.0 |
| 20Q2 (3) | 0.66 | 9.38 | 0.0 | 25.55 | -14.46 | 0.0 | 12.55 | 31.28 | 0.0 | 0.00 | 0 | 0.0 | 167.88 | 4.75 | 0.0 | 123.31 | 10.54 | 0.0 |
| 20Q1 (2) | 0.60 | 0.55 | 0.0 | 29.87 | 1.56 | 0.0 | 9.56 | 123.89 | 0.0 | 0.00 | 0 | 0.0 | 160.26 | -1.62 | 0.0 | 111.55 | -2.1 | 0.0 |
| 19Q4 (1) | 0.60 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 4.27 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 162.90 | 0.0 | 0.0 | 113.94 | 0.0 | 0.0 |
