- 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) | 0.39 | -6.83 | 5.48 | -2.14 | 26.17 | -10.99 | 20.45 | -55.56 | 1.23 | 81.12 | 213.60 | -9.61 | 150.64 | -4.55 |
| 2022 (9) | 0.42 | -4.98 | 5.6 | 12.0 | 29.4 | 4.51 | 46.02 | 108.99 | 0.68 | -69.68 | 236.32 | 5.16 | 157.82 | 8.47 |
| 2021 (8) | 0.44 | 6.24 | 5.0 | 0.0 | 28.13 | 16.53 | 22.02 | 0 | 2.23 | 0 | 224.73 | -9.57 | 145.49 | -19.01 |
| 2020 (7) | 0.41 | 19.05 | 5.0 | 28.21 | 24.14 | -0.41 | -6.93 | 0 | 0.00 | 0 | 248.50 | 3.95 | 179.64 | -3.0 |
| 2019 (6) | 0.35 | -0.23 | 3.9 | 77.27 | 24.24 | -13.58 | -0.66 | 0 | 0.00 | 0 | 239.05 | -14.23 | 185.19 | -9.22 |
| 2018 (5) | 0.35 | 12.05 | 2.2 | 0.0 | 28.05 | -3.28 | 86.22 | 293.52 | 0.00 | 0 | 278.71 | -10.62 | 203.99 | -16.18 |
| 2017 (4) | 0.31 | -0.83 | 2.2 | 0 | 29.0 | -33.35 | 21.91 | -92.29 | 0.00 | 0 | 311.81 | 1.02 | 243.36 | 2.85 |
| 2016 (3) | 0.31 | -8.69 | 0 | 0 | 43.51 | 0.88 | 284.33 | 59.4 | 0.00 | 0 | 308.66 | 18.79 | 236.62 | 27.76 |
| 2015 (2) | 0.34 | -18.5 | 0 | 0 | 43.13 | 10.05 | 178.37 | 107.89 | 0.00 | 0 | 259.84 | 23.16 | 185.20 | 15.87 |
| 2014 (1) | 0.42 | 1.87 | 2.0 | -13.04 | 39.19 | 19.63 | 85.80 | 133.28 | 0.00 | 0 | 210.97 | 0.12 | 159.84 | 1.96 |
| 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) | 0.43 | 1.08 | 14.23 | 6.18 | -7.49 | 11.55 | 116.51 | -15.47 | 296.43 | 1.61 | -4.63 | -48.23 | 211.32 | -0.24 | -18.94 | 133.53 | -10.59 | -34.02 |
| 24Q2 (19) | 0.43 | 54.92 | -0.09 | 6.68 | 167.2 | 20.58 | 137.83 | 210.71 | 300.2 | 1.69 | 0 | -43.32 | 211.83 | -10.4 | -8.1 | 149.35 | -0.76 | -11.03 |
| 24Q1 (18) | 0.28 | -28.94 | -34.81 | 2.5 | -54.38 | -55.36 | 44.36 | 200.34 | 1524.91 | 0.00 | -100.0 | -100.0 | 236.42 | 10.68 | 2.44 | 150.50 | -0.09 | -5.44 |
| 23Q4 (17) | 0.39 | 2.65 | -6.83 | 5.48 | -1.08 | -2.14 | 14.77 | -49.74 | 171.01 | 7.92 | 154.14 | -67.29 | 213.60 | -18.06 | -9.61 | 150.64 | -25.57 | -4.55 |
| 23Q3 (16) | 0.38 | -11.6 | -7.34 | 5.54 | 0.0 | -2.12 | 29.39 | -14.66 | -64.08 | 3.12 | 4.41 | 115.73 | 260.69 | 13.1 | 5.52 | 202.39 | 20.57 | 22.3 |
| 23Q2 (15) | 0.43 | 1.09 | -0.3 | 5.54 | -1.07 | 3.36 | 34.44 | 1161.54 | -38.42 | 2.99 | -94.52 | 10.64 | 230.50 | -0.12 | 1.39 | 167.86 | 5.47 | 20.53 |
| 23Q1 (14) | 0.42 | 1.56 | -2.4 | 5.6 | 0.0 | 1.82 | 2.73 | -49.91 | -94.93 | 54.50 | 125.0 | 1677.17 | 230.78 | -2.34 | 0.44 | 159.15 | 0.84 | 14.38 |
| 22Q4 (13) | 0.42 | 2.09 | -4.98 | 5.6 | -1.06 | 12.0 | 5.45 | -93.34 | -79.13 | 24.22 | 1576.09 | 237.0 | 236.32 | -4.34 | 5.16 | 157.82 | -4.63 | 8.47 |
| 22Q3 (12) | 0.41 | -4.88 | -4.75 | 5.66 | 5.6 | 2.91 | 81.83 | 46.31 | 328.88 | 1.45 | -46.45 | -85.92 | 247.05 | 8.67 | 2.42 | 165.49 | 18.83 | 2.1 |
| 22Q2 (11) | 0.43 | -1.04 | -5.62 | 5.36 | -2.55 | -2.55 | 55.93 | 3.96 | 92.73 | 2.70 | -12.0 | -59.98 | 227.34 | -1.06 | 3.28 | 139.27 | 0.09 | -3.43 |
| 22Q1 (10) | 0.43 | -1.12 | 0.79 | 5.5 | 10.0 | 10.0 | 53.80 | 105.97 | 298.52 | 3.07 | -57.33 | -81.81 | 229.78 | 2.25 | -0.39 | 139.14 | -4.36 | -12.92 |
| 21Q4 (9) | 0.44 | 2.34 | 6.24 | 5.0 | -9.09 | 0.0 | 26.12 | 36.9 | 283.56 | 7.19 | -29.95 | 0 | 224.73 | -6.84 | -9.57 | 145.49 | -10.24 | -19.01 |
| 21Q3 (8) | 0.43 | -5.75 | 6.53 | 5.5 | 0.0 | 10.0 | 19.08 | -34.25 | 120.58 | 10.26 | 52.17 | 0 | 241.22 | 9.59 | 22.45 | 162.09 | 12.4 | 8.99 |
| 21Q2 (7) | 0.45 | 5.68 | 11.5 | 5.5 | 10.0 | 22.22 | 29.02 | 114.96 | 726.78 | 6.74 | -60.0 | 0 | 220.12 | -4.58 | 12.65 | 144.21 | -9.75 | -5.76 |
| 21Q1 (6) | 0.43 | 4.22 | 9.29 | 5.0 | 0.0 | 11.11 | 13.50 | 194.87 | 152.1 | 16.86 | 0 | 0 | 230.68 | -7.17 | 13.85 | 159.79 | -11.05 | 0.92 |
| 20Q4 (5) | 0.41 | 2.62 | 19.05 | 5.0 | 0.0 | 28.21 | -14.23 | -264.51 | 74.08 | 0.00 | 0 | 0 | 248.50 | 26.14 | 3.95 | 179.64 | 20.79 | -3.0 |
| 20Q3 (4) | 0.40 | -1.35 | 0.0 | 5.0 | 11.11 | 0.0 | 8.65 | 146.44 | 0.0 | 0.00 | 0 | 0.0 | 197.00 | 0.82 | 0.0 | 148.72 | -2.82 | 0.0 |
| 20Q2 (3) | 0.41 | 3.59 | 0.0 | 4.5 | 0.0 | 0.0 | 3.51 | 113.55 | 0.0 | 0.00 | 0 | 0.0 | 195.40 | -3.56 | 0.0 | 153.03 | -3.35 | 0.0 |
| 20Q1 (2) | 0.39 | 13.53 | 0.0 | 4.5 | 15.38 | 0.0 | -25.91 | 52.8 | 0.0 | 0.00 | 0 | 0.0 | 202.62 | -15.24 | 0.0 | 158.34 | -14.5 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 3.9 | 0.0 | 0.0 | -54.89 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 239.05 | 0.0 | 0.0 | 185.19 | 0.0 | 0.0 |
