- 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 | -3.91 | 4.05 | -36.52 | 51.56 | -4.57 | 19.24 | -54.61 | 0.00 | 0 | 211.47 | 2.19 | 135.86 | 4.73 |
| 2022 (9) | 0.34 | -4.03 | 6.38 | 15.37 | 54.03 | 4.63 | 42.39 | -15.1 | 0.00 | 0 | 206.94 | 1.0 | 129.73 | -13.21 |
| 2021 (8) | 0.35 | -0.85 | 5.53 | -34.94 | 51.64 | 7.05 | 49.93 | -38.3 | 0.01 | -78.21 | 204.90 | -9.29 | 149.48 | -13.6 |
| 2020 (7) | 0.35 | 0.89 | 8.5 | 14.4 | 48.24 | -4.15 | 80.93 | 163.53 | 0.04 | -3.54 | 225.89 | 5.73 | 173.01 | 10.52 |
| 2019 (6) | 0.35 | 0.11 | 7.43 | -6.54 | 50.33 | -2.71 | 30.71 | -69.92 | 0.04 | 126.36 | 213.64 | -4.43 | 156.54 | -7.14 |
| 2018 (5) | 0.35 | -6.98 | 7.95 | 1.02 | 51.73 | 4.57 | 102.09 | 53.61 | 0.02 | -66.68 | 223.54 | 22.16 | 168.57 | 24.7 |
| 2017 (4) | 0.38 | 5.75 | 7.87 | 9.46 | 49.47 | 0.22 | 66.46 | -18.96 | 0.05 | -18.71 | 182.99 | -5.99 | 135.18 | -5.82 |
| 2016 (3) | 0.35 | -2.39 | 7.19 | 4.96 | 49.36 | 0.98 | 82.01 | -1.89 | 0.06 | -36.85 | 194.64 | 2.77 | 143.54 | 8.19 |
| 2015 (2) | 0.36 | -3.45 | 6.85 | -2.42 | 48.88 | -0.2 | 83.59 | 19.35 | 0.10 | -17.63 | 189.39 | 0.73 | 132.68 | -5.11 |
| 2014 (1) | 0.38 | -0.32 | 7.02 | -1.68 | 48.98 | 7.15 | 70.04 | 6.46 | 0.12 | 0 | 188.02 | 3.91 | 139.83 | 8.64 |
| 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) | 0.32 | -2.42 | -4.72 | 3.96 | 0.76 | -15.02 | 18.92 | 9.68 | 25.63 | 0.00 | 0 | 0 | 206.31 | 0.02 | 3.09 | 119.84 | -9.22 | 2.93 |
| 24Q2 (19) | 0.33 | -0.34 | -9.13 | 3.93 | -1.75 | -39.35 | 17.25 | 11.0 | 22.43 | 0.00 | 0 | 0 | 206.26 | -0.82 | 11.4 | 132.01 | 1.43 | 10.5 |
| 24Q1 (18) | 0.33 | 1.68 | -9.7 | 4.0 | -1.23 | -33.99 | 15.54 | -13.91 | -56.05 | 0.00 | 0 | 0 | 207.97 | -1.66 | 10.68 | 130.15 | -4.2 | 8.98 |
| 23Q4 (17) | 0.32 | -3.65 | -3.91 | 4.05 | -13.09 | -36.52 | 18.05 | 19.85 | -47.16 | 0.00 | 0 | 0 | 211.47 | 5.67 | 2.19 | 135.86 | 16.69 | 4.73 |
| 23Q3 (16) | 0.33 | -6.93 | -9.05 | 4.66 | -28.09 | -28.2 | 15.06 | 6.88 | -68.07 | 0.00 | 0 | -100.0 | 200.12 | 8.09 | 6.58 | 116.43 | -2.54 | 0.41 |
| 23Q2 (15) | 0.36 | -0.96 | -2.52 | 6.48 | 6.93 | 34.44 | 14.09 | -60.15 | -68.63 | 0.00 | 0 | -100.0 | 185.15 | -1.46 | -2.44 | 119.47 | 0.03 | -6.32 |
| 23Q1 (14) | 0.36 | 8.2 | -3.87 | 6.06 | -5.02 | 14.34 | 35.36 | 3.51 | -29.72 | 0.00 | 0 | -100.0 | 187.90 | -9.2 | 2.11 | 119.43 | -7.94 | -6.87 |
| 22Q4 (13) | 0.34 | -8.81 | -4.03 | 6.38 | -1.69 | 15.37 | 34.16 | -27.58 | -47.19 | 0.00 | -100.0 | -100.0 | 206.94 | 10.22 | 1.0 | 129.73 | 11.87 | -13.21 |
| 22Q3 (12) | 0.37 | -0.24 | 0.44 | 6.49 | 34.65 | 17.57 | 47.17 | 5.03 | -2.92 | 0.00 | -60.29 | -98.09 | 187.76 | -1.07 | -10.29 | 115.96 | -9.07 | -24.12 |
| 22Q2 (11) | 0.37 | -2.33 | -1.05 | 4.82 | -9.06 | -13.31 | 44.91 | -10.73 | 9.3 | 0.01 | -58.02 | -95.85 | 189.79 | 3.14 | -10.19 | 127.53 | -0.55 | -21.31 |
| 22Q1 (10) | 0.38 | 8.01 | -1.77 | 5.3 | -4.16 | -17.57 | 50.31 | -22.23 | 7.45 | 0.03 | 12.94 | -87.8 | 184.01 | -10.2 | -7.31 | 128.24 | -14.21 | -14.75 |
| 21Q4 (9) | 0.35 | -4.56 | -0.85 | 5.53 | 0.18 | -34.94 | 64.69 | 33.13 | 32.7 | 0.03 | -89.86 | -94.12 | 204.90 | -2.1 | -9.29 | 149.48 | -2.19 | -13.6 |
| 21Q3 (8) | 0.37 | -1.72 | -1.21 | 5.52 | -0.72 | -28.22 | 48.59 | 18.25 | -0.65 | 0.26 | -13.69 | -23.38 | 209.29 | -0.97 | -3.33 | 152.83 | -5.7 | -4.9 |
| 21Q2 (7) | 0.37 | -3.04 | -6.38 | 5.56 | -13.53 | -32.2 | 41.09 | -12.24 | -74.12 | 0.30 | 23.44 | 375.29 | 211.33 | 6.45 | 2.02 | 162.07 | 7.74 | 0.11 |
| 21Q1 (6) | 0.38 | 9.02 | -11.68 | 6.43 | -24.35 | -24.8 | 46.82 | -3.96 | -12.86 | 0.24 | -45.51 | 191.34 | 198.53 | -12.11 | 18.55 | 150.42 | -13.06 | 18.94 |
| 20Q4 (5) | 0.35 | -4.91 | 0.89 | 8.5 | 10.53 | 14.4 | 48.75 | -0.33 | 6.74 | 0.44 | 31.98 | 350.82 | 225.89 | 4.33 | 5.73 | 173.01 | 7.66 | 10.52 |
| 20Q3 (4) | 0.37 | -6.86 | 0.0 | 7.69 | -6.22 | 0.0 | 48.91 | -69.2 | 0.0 | 0.34 | 435.41 | 0.0 | 216.51 | 4.52 | 0.0 | 160.70 | -0.74 | 0.0 |
| 20Q2 (3) | 0.40 | -8.53 | 0.0 | 8.2 | -4.09 | 0.0 | 158.79 | 195.53 | 0.0 | 0.06 | -24.33 | 0.0 | 207.15 | 23.69 | 0.0 | 161.89 | 28.01 | 0.0 |
| 20Q1 (2) | 0.44 | 24.53 | 0.0 | 8.55 | 15.07 | 0.0 | 53.73 | 17.65 | 0.0 | 0.08 | -15.69 | 0.0 | 167.47 | -21.61 | 0.0 | 126.47 | -19.21 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 7.43 | 0.0 | 0.0 | 45.67 | 0.0 | 0.0 | 0.10 | 0.0 | 0.0 | 213.64 | 0.0 | 0.0 | 156.54 | 0.0 | 0.0 |
