- 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) | 0.35 | 0.81 | 7.5 | 47.35 | 27.94 | -5.06 | 2.18 | 0 | 0.00 | 0 | 209.92 | -16.99 | 156.50 | -9.78 |
| 2022 (9) | 0.35 | -11.66 | 5.09 | -36.85 | 29.43 | -4.51 | -1.18 | 0 | 0.00 | 0 | 252.90 | 14.93 | 173.47 | 9.73 |
| 2021 (8) | 0.39 | 13.0 | 8.06 | 102.51 | 30.82 | 74.42 | 44.61 | -44.95 | 0.00 | 0 | 220.05 | -6.84 | 158.09 | -20.63 |
| 2020 (7) | 0.35 | 27.64 | 3.98 | 430.67 | 17.67 | 6.77 | 81.03 | -1.84 | 0.00 | 0 | 236.20 | -26.55 | 199.17 | -26.71 |
| 2019 (6) | 0.27 | 40.27 | 0.75 | -2.6 | 16.55 | -0.84 | 82.55 | -63.07 | 0.00 | 0 | 321.59 | -7.37 | 271.75 | -1.87 |
| 2018 (5) | 0.19 | 20.7 | 0.77 | 0 | 16.69 | 9.08 | 223.53 | -95.58 | 0.00 | 0 | 347.16 | -19.76 | 276.94 | -21.07 |
| 2017 (4) | 0.16 | -12.12 | 0 | 0 | 15.3 | -7.61 | 5053.90 | -87.17 | 0.00 | 0 | 432.67 | 13.7 | 350.88 | 13.91 |
| 2016 (3) | 0.18 | 3.68 | 0 | 0 | 16.56 | -1.08 | 39383.50 | 626.47 | 0.00 | 0 | 380.54 | -3.42 | 308.03 | -5.82 |
| 2015 (2) | 0.18 | -11.03 | 0 | 0 | 16.74 | 4.17 | 5421.24 | 705.62 | 0.00 | 0 | 394.02 | 14.19 | 327.08 | 19.08 |
| 2014 (1) | 0.20 | -7.46 | 0.26 | -67.09 | 16.07 | 7.42 | 672.93 | 508.6 | 0.00 | 0 | 345.06 | 11.64 | 274.67 | 12.58 |
| 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) | 0.47 | 28.5 | 38.81 | 10.59 | 17.67 | 45.67 | 9.47 | 54.49 | 1.5 | 6.41 | 143.67 | 0 | 206.30 | -3.51 | -3.23 | 160.89 | 2.2 | 2.19 |
| 24Q2 (19) | 0.37 | -2.98 | 6.18 | 9.0 | 11.52 | 14.8 | 6.13 | 41.9 | 73.65 | 2.63 | 0 | 0 | 213.81 | 11.85 | 3.68 | 157.42 | 10.77 | 4.26 |
| 24Q1 (18) | 0.38 | 8.32 | 1.96 | 8.07 | 7.6 | -2.77 | 4.32 | 195.36 | 1134.29 | 0.00 | 0 | 0 | 191.16 | -8.94 | -0.39 | 142.11 | -9.19 | 3.19 |
| 23Q4 (17) | 0.35 | 2.79 | 0.81 | 7.5 | 3.16 | 47.35 | -4.53 | -148.55 | 26.58 | 0.00 | 0 | 0 | 209.92 | -1.53 | -16.99 | 156.50 | -0.6 | -9.78 |
| 23Q3 (16) | 0.34 | -1.7 | 5.13 | 7.27 | -7.27 | 91.82 | 9.33 | 164.31 | -12.64 | 0.00 | 0 | 0 | 213.19 | 3.37 | -21.94 | 157.44 | 4.27 | -9.91 |
| 23Q2 (15) | 0.35 | -6.83 | 3.43 | 7.84 | -5.54 | 99.49 | 3.53 | 908.57 | 108.34 | 0.00 | 0 | 0 | 206.23 | 7.46 | -20.93 | 150.99 | 9.64 | -7.17 |
| 23Q1 (14) | 0.37 | 7.09 | -2.8 | 8.3 | 63.06 | 126.78 | 0.35 | 105.67 | -98.76 | 0.00 | 0 | 0 | 191.91 | -24.12 | -13.95 | 137.72 | -20.61 | -6.05 |
| 22Q4 (13) | 0.35 | 7.2 | -11.66 | 5.09 | 34.3 | -36.85 | -6.17 | -157.77 | -127.11 | 0.00 | 0 | 0 | 252.90 | -7.4 | 14.93 | 173.47 | -0.73 | 9.73 |
| 22Q3 (12) | 0.32 | -3.29 | -18.13 | 3.79 | -3.56 | -54.93 | 10.68 | 125.22 | -78.33 | 0.00 | 0 | 0 | 273.11 | 4.71 | 24.5 | 174.75 | 7.43 | 1.53 |
| 22Q2 (11) | 0.33 | -12.45 | -18.78 | 3.93 | 7.38 | -47.67 | -42.34 | -250.14 | -187.28 | 0.00 | 0 | 0 | 260.82 | 16.95 | 18.76 | 162.66 | 10.96 | -8.03 |
| 22Q1 (10) | 0.38 | -2.67 | -3.21 | 3.66 | -54.59 | 11.25 | 28.20 | 23.9 | -53.6 | 0.00 | 0 | 0 | 223.01 | 1.35 | -18.24 | 146.59 | -7.27 | -38.12 |
| 21Q4 (9) | 0.39 | -0.66 | 13.0 | 8.06 | -4.16 | 102.51 | 22.76 | -53.82 | -77.24 | 0.00 | 0 | 0 | 220.05 | 0.31 | -6.84 | 158.09 | -8.15 | -20.63 |
| 21Q3 (8) | 0.40 | -4.05 | 25.12 | 8.41 | 11.98 | 154.08 | 49.29 | 1.61 | -45.37 | 0.00 | 0 | 0 | 219.37 | -0.11 | -18.47 | 172.11 | -2.69 | -23.26 |
| 21Q2 (7) | 0.41 | 4.33 | 29.95 | 7.51 | 128.27 | 147.04 | 48.51 | -20.17 | -24.07 | 0.00 | 0 | 0 | 219.62 | -19.48 | -16.81 | 176.86 | -25.35 | -19.15 |
| 21Q1 (6) | 0.40 | 13.63 | 6.99 | 3.29 | -17.34 | 338.67 | 60.77 | -39.24 | -14.24 | 0.00 | 0 | 0 | 272.75 | 15.47 | 25.87 | 236.91 | 18.95 | 28.41 |
| 20Q4 (5) | 0.35 | 10.0 | 27.64 | 3.98 | 20.24 | 430.67 | 100.02 | 10.86 | -6.77 | 0.00 | 0 | 0 | 236.20 | -12.22 | -26.55 | 199.17 | -11.19 | -26.71 |
| 20Q3 (4) | 0.32 | -0.35 | 0.0 | 3.31 | 8.88 | 0.0 | 90.22 | 41.21 | 0.0 | 0.00 | 0 | 0.0 | 269.07 | 1.92 | 0.0 | 224.27 | 2.53 | 0.0 |
| 20Q2 (3) | 0.32 | -14.11 | 0.0 | 3.04 | 305.33 | 0.0 | 63.89 | -9.84 | 0.0 | 0.00 | 0 | 0.0 | 264.00 | 21.83 | 0.0 | 218.74 | 18.56 | 0.0 |
| 20Q1 (2) | 0.37 | 35.57 | 0.0 | 0.75 | 0.0 | 0.0 | 70.86 | -33.95 | 0.0 | 0.00 | 0 | 0.0 | 216.69 | -32.62 | 0.0 | 184.50 | -32.11 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 107.28 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 321.59 | 0.0 | 0.0 | 271.75 | 0.0 | 0.0 |
