- 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) | 0.54 | 0.5 | 11.65 | 22.12 | 363.11 | -11.58 | 45.89 | 18.15 | 0.00 | 0 | 138.46 | 0.46 | 92.24 | 5.47 |
| 2022 (9) | 0.54 | -14.72 | 9.54 | -37.69 | 410.66 | 1.74 | 38.84 | -62.79 | 0.00 | 0 | 137.83 | 11.15 | 87.46 | 20.6 |
| 2021 (8) | 0.63 | 1.34 | 15.31 | 985.82 | 403.64 | 15.78 | 104.37 | 22.28 | 0.00 | 0 | 124.00 | 1.76 | 72.52 | -3.73 |
| 2020 (7) | 0.62 | 0.55 | 1.41 | -65.86 | 348.63 | 1.3 | 85.35 | 89.08 | 0.00 | 0 | 121.85 | -6.91 | 75.33 | -10.12 |
| 2019 (6) | 0.62 | -7.0 | 4.13 | -71.83 | 344.15 | 9.98 | 45.14 | 80.56 | 0.06 | 0 | 130.89 | 5.27 | 83.81 | 17.93 |
| 2018 (5) | 0.66 | 5.44 | 14.66 | 1337.25 | 312.92 | 12.26 | 25.00 | -52.14 | 0.00 | 0 | 124.34 | -4.79 | 71.07 | -14.1 |
| 2017 (4) | 0.63 | -0.38 | 1.02 | -21.54 | 278.75 | 1.66 | 52.24 | 13.49 | 0.06 | -14.15 | 130.60 | -0.21 | 82.74 | -10.22 |
| 2016 (3) | 0.63 | -0.64 | 1.3 | -89.26 | 274.19 | 3.39 | 46.03 | 32.31 | 0.07 | 0 | 130.88 | 10.29 | 92.16 | 4.98 |
| 2015 (2) | 0.64 | -0.79 | 12.1 | 9.21 | 265.19 | -1.83 | 34.79 | -15.41 | 0.00 | 0 | 118.67 | -1.47 | 87.79 | 3.5 |
| 2014 (1) | 0.64 | 0.42 | 11.08 | 2.78 | 270.13 | 7.81 | 41.13 | 118.78 | 0.00 | 0 | 120.44 | -11.46 | 84.82 | -14.09 |
| 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) | 0.55 | 1.02 | -1.52 | 31.2 | 255.76 | 67.29 | 50.69 | -30.46 | 0.28 | 0.09 | 316.41 | 0 | 137.96 | 1.76 | 2.53 | 91.10 | 4.21 | -5.39 |
| 24Q2 (19) | 0.54 | -7.25 | -1.06 | 8.77 | -31.0 | -61.57 | 72.89 | -0.94 | 88.3 | 0.02 | -25.33 | 0 | 135.58 | 7.45 | 3.56 | 87.42 | 5.81 | -4.72 |
| 24Q1 (18) | 0.58 | 7.87 | -1.39 | 12.71 | 9.1 | -39.56 | 73.58 | -39.53 | 207.35 | 0.03 | 0 | 0 | 126.18 | -8.87 | 1.67 | 82.62 | -10.43 | -2.97 |
| 23Q4 (17) | 0.54 | -2.56 | 0.5 | 11.65 | -37.53 | 22.12 | 121.69 | 140.73 | 331.83 | 0.00 | 0 | 0 | 138.46 | 2.9 | 0.46 | 92.24 | -4.21 | 5.47 |
| 23Q3 (16) | 0.55 | 1.48 | -8.08 | 18.65 | -18.27 | -40.89 | 50.55 | 30.59 | 67.27 | 0.00 | 0 | 0 | 134.56 | 2.78 | 5.13 | 96.29 | 4.95 | 16.6 |
| 23Q2 (15) | 0.55 | -7.55 | -13.45 | 22.82 | 8.51 | -45.51 | 38.71 | 61.7 | -15.99 | 0.00 | 0 | 0 | 130.92 | 5.49 | 8.23 | 91.75 | 7.75 | 27.38 |
| 23Q1 (14) | 0.59 | 9.94 | -12.33 | 21.03 | 120.44 | 69.87 | 23.94 | -15.05 | -76.4 | 0.00 | 0 | 0 | 124.11 | -9.95 | 7.29 | 85.15 | -2.64 | 26.56 |
| 22Q4 (13) | 0.54 | -10.89 | -14.72 | 9.54 | -69.76 | -37.69 | 28.18 | -6.75 | -70.49 | 0.00 | 0 | 0 | 137.83 | 7.68 | 11.15 | 87.46 | 5.91 | 20.6 |
| 22Q3 (12) | 0.60 | -4.44 | -6.67 | 31.55 | -24.67 | 39.42 | 30.22 | -34.42 | -68.59 | 0.00 | 0 | 0 | 128.00 | 5.81 | 7.08 | 82.58 | 14.65 | 13.47 |
| 22Q2 (11) | 0.63 | -6.36 | -3.59 | 41.88 | 238.29 | 67.52 | 46.08 | -54.58 | -58.64 | 0.00 | 0 | 0 | 120.97 | 4.57 | 5.0 | 72.03 | 7.06 | 1.05 |
| 22Q1 (10) | 0.67 | 6.94 | -1.65 | 12.38 | -19.14 | 96.2 | 101.45 | 6.25 | -18.81 | 0.00 | 0 | 0 | 115.68 | -6.71 | 3.92 | 67.28 | -7.23 | -8.39 |
| 21Q4 (9) | 0.63 | -2.48 | 1.34 | 15.31 | -32.35 | 985.82 | 95.48 | -0.77 | -8.03 | 0.00 | 0 | 0 | 124.00 | 3.73 | 1.76 | 72.52 | -0.36 | -3.73 |
| 21Q3 (8) | 0.65 | -1.28 | 3.02 | 22.63 | -9.48 | 298.42 | 96.22 | -13.63 | -15.71 | 0.00 | 0 | 0 | 119.54 | 3.76 | -1.3 | 72.78 | 2.1 | -10.45 |
| 21Q2 (7) | 0.65 | -4.47 | 0.93 | 25.0 | 296.2 | 0.36 | 111.41 | -10.84 | 14.58 | 0.00 | 0 | 0 | 115.21 | 3.49 | -4.87 | 71.28 | -2.94 | -12.64 |
| 21Q1 (6) | 0.68 | 10.19 | 9.57 | 6.31 | 347.52 | 88.36 | 124.96 | 20.36 | 431.07 | 0.00 | 0 | 0 | 111.32 | -8.64 | -9.19 | 73.44 | -2.51 | -7.01 |
| 20Q4 (5) | 0.62 | -0.86 | 0.55 | 1.41 | -75.18 | -65.86 | 103.82 | -9.06 | 49.3 | 0.00 | 0 | -100.0 | 121.85 | 0.61 | -6.91 | 75.33 | -7.31 | -10.12 |
| 20Q3 (4) | 0.63 | -3.29 | 0.0 | 5.68 | -77.2 | 0.0 | 114.16 | 17.41 | 0.0 | 0.00 | 0 | 0.0 | 121.11 | 0.0 | 0.0 | 81.27 | -0.39 | 0.0 |
| 20Q2 (3) | 0.65 | 3.71 | 0.0 | 24.91 | 643.58 | 0.0 | 97.23 | 313.22 | 0.0 | 0.00 | 0 | 0.0 | 121.11 | -1.21 | 0.0 | 81.59 | 3.3 | 0.0 |
| 20Q1 (2) | 0.62 | 1.12 | 0.0 | 3.35 | -18.89 | 0.0 | 23.53 | -66.16 | 0.0 | 0.00 | -100.0 | 0.0 | 122.59 | -6.34 | 0.0 | 78.98 | -5.76 | 0.0 |
| 19Q4 (1) | 0.62 | 0.0 | 0.0 | 4.13 | 0.0 | 0.0 | 69.54 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 130.89 | 0.0 | 0.0 | 83.81 | 0.0 | 0.0 |
