- 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) | 0.47 | -3.9 | 16.36 | -40.57 | 73.31 | 12.32 | 20.86 | -37.66 | 0.00 | 0 | 180.15 | 39.33 | 125.58 | 48.72 |
| 2022 (9) | 0.49 | 26.19 | 27.53 | 80.64 | 65.27 | 31.89 | 33.46 | -53.78 | 0.00 | 0 | 129.30 | -13.47 | 84.44 | -11.4 |
| 2021 (8) | 0.39 | 13.55 | 15.24 | 24.51 | 49.49 | 35.48 | 72.39 | 55.44 | 0.00 | 0 | 149.43 | -9.29 | 95.31 | -21.91 |
| 2020 (7) | 0.34 | -6.53 | 12.24 | -12.57 | 36.53 | -3.64 | 46.57 | 99.27 | 0.00 | 0 | 164.73 | 5.89 | 122.05 | 7.29 |
| 2019 (6) | 0.37 | 0.6 | 14.0 | -2.78 | 37.91 | -7.08 | 23.37 | -18.88 | 0.00 | 0 | 155.57 | -4.27 | 113.76 | -1.92 |
| 2018 (5) | 0.37 | 4.67 | 14.4 | 29.26 | 40.8 | 0.07 | 28.81 | -70.52 | 0.00 | 0 | 162.51 | -16.55 | 115.99 | -19.06 |
| 2017 (4) | 0.35 | 19.21 | 11.14 | 222.9 | 40.77 | 2.39 | 97.72 | -21.95 | 0.00 | 0 | 194.75 | -17.88 | 143.31 | -24.47 |
| 2016 (3) | 0.29 | -1.35 | 3.45 | -47.0 | 39.82 | 17.26 | 125.20 | -32.92 | 0.00 | 0 | 237.14 | -0.41 | 189.73 | 5.84 |
| 2015 (2) | 0.30 | 12.73 | 6.51 | 75.95 | 33.96 | 5.11 | 186.64 | -22.29 | 0.00 | 0 | 238.11 | -13.45 | 179.26 | -13.96 |
| 2014 (1) | 0.26 | -11.05 | 3.7 | -27.88 | 32.31 | 16.01 | 240.16 | 5.04 | 0.00 | 0 | 275.11 | 11.48 | 208.34 | 4.02 |
| 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) | 0.48 | -5.24 | -2.38 | 19.01 | -12.48 | -3.21 | 22.98 | -17.69 | -15.73 | 0.00 | 0 | 0 | 169.18 | 3.09 | -1.91 | 116.29 | -0.85 | -1.78 |
| 24Q2 (19) | 0.50 | 10.23 | 6.24 | 21.72 | 18.37 | 66.06 | 27.92 | 2.8 | 133.44 | 0.00 | 0 | 0 | 164.11 | -13.13 | -9.17 | 117.29 | -12.17 | -5.79 |
| 24Q1 (18) | 0.46 | -3.62 | -0.02 | 18.35 | 12.16 | -36.06 | 27.16 | 9.78 | 41.98 | 0.00 | 0 | 0 | 188.91 | 4.86 | 38.66 | 133.54 | 6.34 | 52.41 |
| 23Q4 (17) | 0.47 | -3.04 | -3.9 | 16.36 | -16.7 | -40.57 | 24.74 | -9.28 | 15.18 | 0.00 | 0 | 0 | 180.15 | 4.45 | 39.33 | 125.58 | 6.06 | 48.72 |
| 23Q3 (16) | 0.49 | 3.13 | 4.12 | 19.64 | 50.15 | -26.8 | 27.27 | 128.01 | -42.57 | 0.00 | 0 | 0 | 172.47 | -4.54 | 31.62 | 118.40 | -4.9 | 44.02 |
| 23Q2 (15) | 0.47 | 3.73 | -0.19 | 13.08 | -54.43 | -30.13 | 11.96 | -37.48 | -48.38 | 0.00 | 0 | 0 | 180.68 | 32.62 | 44.72 | 124.50 | 42.09 | 62.79 |
| 23Q1 (14) | 0.46 | -7.36 | 13.53 | 28.7 | 4.25 | 67.44 | 19.13 | -10.94 | -67.12 | 0.00 | 0 | 0 | 136.24 | 5.37 | -8.14 | 87.62 | 3.77 | -7.53 |
| 22Q4 (13) | 0.49 | 5.06 | 26.19 | 27.53 | 2.61 | 80.64 | 21.48 | -54.76 | -71.1 | 0.00 | 0 | 0 | 129.30 | -1.33 | -13.47 | 84.44 | 2.71 | -11.4 |
| 22Q3 (12) | 0.47 | -1.14 | 20.83 | 26.83 | 43.32 | 68.42 | 47.48 | 104.92 | -14.11 | 0.00 | 0 | 0 | 131.04 | 4.96 | -12.62 | 82.21 | 7.49 | -16.61 |
| 22Q2 (11) | 0.47 | 17.99 | 19.93 | 18.72 | 9.22 | 40.65 | 23.17 | -60.18 | -65.01 | 0.00 | 0 | 0 | 124.85 | -15.82 | -15.15 | 76.48 | -19.29 | -26.07 |
| 22Q1 (10) | 0.40 | 2.98 | 23.24 | 17.14 | 12.47 | 44.76 | 58.19 | -21.7 | -41.61 | 0.00 | 0 | 0 | 148.31 | -0.75 | -16.12 | 94.76 | -0.58 | -24.91 |
| 21Q4 (9) | 0.39 | 0.59 | 13.55 | 15.24 | -4.33 | 24.51 | 74.32 | 34.44 | -20.23 | 0.00 | 0 | 0 | 149.43 | -0.36 | -9.29 | 95.31 | -3.33 | -21.91 |
| 21Q3 (8) | 0.39 | -1.87 | 14.71 | 15.93 | 19.68 | 28.99 | 55.28 | -16.52 | -28.73 | 0.00 | 0 | 0 | 149.97 | 1.92 | -4.31 | 98.59 | -4.7 | -12.23 |
| 21Q2 (7) | 0.39 | 21.25 | 12.76 | 13.31 | 12.42 | 15.54 | 66.22 | -33.55 | 393.44 | 0.00 | 0 | 0 | 147.14 | -16.79 | -1.27 | 103.45 | -18.02 | -2.8 |
| 21Q1 (6) | 0.33 | -5.13 | -7.94 | 11.84 | -3.27 | -18.57 | 99.66 | 6.97 | 440.16 | 0.00 | 0 | 0 | 176.82 | 7.34 | 11.4 | 126.19 | 3.39 | 9.13 |
| 20Q4 (5) | 0.34 | 1.63 | -6.53 | 12.24 | -0.89 | -12.57 | 93.17 | 20.13 | 139.33 | 0.00 | 0 | 0 | 164.73 | 5.1 | 5.89 | 122.05 | 8.65 | 7.29 |
| 20Q3 (4) | 0.34 | -3.54 | 0.0 | 12.35 | 7.2 | 0.0 | 77.56 | 477.94 | 0.0 | 0.00 | 0 | 0.0 | 156.73 | 5.16 | 0.0 | 112.33 | 5.54 | 0.0 |
| 20Q2 (3) | 0.35 | -1.02 | 0.0 | 11.52 | -20.77 | 0.0 | 13.42 | -27.26 | 0.0 | 0.00 | 0 | 0.0 | 149.04 | -6.1 | 0.0 | 106.43 | -7.96 | 0.0 |
| 20Q1 (2) | 0.35 | -3.68 | 0.0 | 14.54 | 3.86 | 0.0 | 18.45 | -52.61 | 0.0 | 0.00 | 0 | 0.0 | 158.72 | 2.02 | 0.0 | 115.63 | 1.64 | 0.0 |
| 19Q4 (1) | 0.37 | 0.0 | 0.0 | 14.0 | 0.0 | 0.0 | 38.93 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 155.57 | 0.0 | 0.0 | 113.76 | 0.0 | 0.0 |
