- 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) | 0.51 | -13.73 | 59.68 | -23.06 | 52.12 | -1.99 | 4.18 | 269.91 | 0.00 | 0 | 136.41 | -9.66 | 125.75 | -5.76 |
| 2022 (9) | 0.59 | 4.65 | 77.57 | 52.43 | 53.18 | 24.54 | 1.13 | -70.42 | 8.37 | 204.85 | 150.99 | -29.99 | 133.43 | -26.96 |
| 2021 (8) | 0.56 | -1.96 | 50.89 | -25.1 | 42.7 | -11.96 | 3.82 | -76.54 | 2.75 | 138.22 | 215.66 | 28.81 | 182.68 | 14.66 |
| 2020 (7) | 0.58 | 13.92 | 67.94 | 124.82 | 48.5 | -15.58 | 16.28 | 21.13 | 1.15 | 0 | 167.43 | -23.18 | 159.32 | -20.1 |
| 2019 (6) | 0.50 | 6.5 | 30.22 | 82.27 | 57.45 | 28.64 | 13.44 | 37.85 | 0.00 | 0 | 217.95 | -9.84 | 199.39 | -4.08 |
| 2018 (5) | 0.47 | 23.66 | 16.58 | -33.17 | 44.66 | 41.82 | 9.75 | 46.62 | 0.00 | 0 | 241.74 | 0.15 | 207.88 | -4.64 |
| 2017 (4) | 0.38 | 36.01 | 24.81 | 66.96 | 31.49 | -23.81 | 6.65 | -95.39 | 0.00 | 0 | 241.37 | -26.7 | 218.00 | -30.11 |
| 2016 (3) | 0.28 | 43.1 | 14.86 | 291.05 | 41.33 | -30.09 | 144.32 | -70.18 | 0.00 | 0 | 329.31 | -22.1 | 311.93 | -18.5 |
| 2015 (2) | 0.20 | -43.36 | 3.8 | -63.6 | 59.12 | 9.97 | 484.02 | 69.34 | 0.00 | 0 | 422.71 | 83.32 | 382.74 | 92.25 |
| 2014 (1) | 0.35 | 1.22 | 10.44 | 0 | 53.76 | 44.71 | 285.83 | 0 | 0.00 | 0 | 230.59 | -9.37 | 199.08 | -14.82 |
| 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) | 0.52 | 2.0 | 2.45 | 64.32 | 10.72 | 5.43 | 0.99 | -69.35 | -79.96 | 0.00 | 0 | -100.0 | 124.23 | -6.18 | -25.09 | 112.36 | -6.58 | -23.48 |
| 24Q2 (19) | 0.51 | 2.99 | -2.86 | 58.09 | 0.02 | -4.09 | 3.23 | 335.77 | -1.22 | 0.00 | 0 | -100.0 | 132.42 | -4.0 | -21.28 | 120.27 | -4.28 | -18.38 |
| 24Q1 (18) | 0.49 | -2.87 | -3.72 | 58.08 | -2.68 | -3.9 | -1.37 | -123.06 | -162.84 | 0.00 | 0 | -100.0 | 137.94 | 1.12 | -22.36 | 125.65 | -0.08 | -19.38 |
| 23Q4 (17) | 0.51 | 0.39 | -13.73 | 59.68 | -2.18 | -23.06 | 5.94 | 20.24 | 1013.85 | 0.00 | -100.0 | -100.0 | 136.41 | -17.74 | -9.66 | 125.75 | -14.36 | -5.76 |
| 23Q3 (16) | 0.51 | -3.28 | -8.47 | 61.01 | 0.73 | -9.53 | 4.94 | 51.07 | -9.02 | 9.78 | -50.5 | -9.31 | 165.83 | -1.42 | -7.4 | 146.83 | -0.36 | -3.54 |
| 23Q2 (15) | 0.52 | 2.08 | -8.48 | 60.57 | 0.22 | -9.7 | 3.27 | 50.0 | -12.33 | 19.76 | -34.28 | 155.97 | 168.22 | -5.32 | 4.5 | 147.36 | -5.45 | 9.2 |
| 23Q1 (14) | 0.51 | -12.96 | -5.22 | 60.44 | -22.08 | -8.87 | 2.18 | 435.38 | 139.71 | 30.07 | 178.81 | 262.45 | 177.67 | 17.67 | 0.86 | 155.86 | 16.81 | 5.45 |
| 22Q4 (13) | 0.59 | 6.52 | 4.65 | 77.57 | 15.02 | 52.43 | -0.65 | -111.97 | 78.96 | 10.79 | 0.0 | 30.0 | 150.99 | -15.69 | -29.99 | 133.43 | -12.34 | -26.96 |
| 22Q3 (12) | 0.55 | -3.3 | -1.12 | 67.44 | 0.54 | 63.97 | 5.43 | 45.58 | 290.53 | 10.79 | 39.7 | 30.0 | 179.09 | 11.26 | -17.75 | 152.22 | 12.8 | -13.43 |
| 22Q2 (11) | 0.57 | 5.72 | 3.71 | 67.08 | 1.15 | 85.05 | 3.73 | 167.94 | -52.48 | 7.72 | -6.95 | 8.85 | 160.97 | -8.62 | -29.2 | 134.95 | -8.7 | -34.66 |
| 22Q1 (10) | 0.54 | -3.9 | 4.23 | 66.32 | 30.32 | 72.17 | -5.49 | -77.67 | -141.34 | 8.30 | 0.0 | 127.99 | 176.15 | -18.32 | -30.8 | 147.81 | -19.09 | -38.23 |
| 21Q4 (9) | 0.56 | 0.64 | -1.96 | 50.89 | 23.73 | -25.1 | -3.09 | -8.42 | -112.57 | 8.30 | 0.0 | 148.12 | 215.66 | -0.96 | 28.81 | 182.68 | 3.89 | 14.66 |
| 21Q3 (8) | 0.56 | 1.43 | 6.36 | 41.13 | 13.46 | -15.46 | -2.85 | -136.31 | -112.1 | 8.30 | 16.97 | 0 | 217.75 | -4.23 | 35.6 | 175.84 | -14.86 | 19.9 |
| 21Q2 (7) | 0.55 | 6.25 | 5.97 | 36.25 | -5.89 | -11.76 | 7.85 | -40.89 | -37.99 | 7.09 | 94.92 | 0 | 227.37 | -10.68 | 43.59 | 206.54 | -13.68 | 43.09 |
| 21Q1 (6) | 0.52 | -9.61 | -0.97 | 38.52 | -43.3 | -5.45 | 13.28 | -45.97 | 149.16 | 3.64 | 8.83 | 0 | 254.55 | 52.03 | 66.39 | 239.28 | 50.19 | 72.63 |
| 20Q4 (5) | 0.58 | 9.19 | 13.92 | 67.94 | 39.65 | 124.82 | 24.58 | 4.33 | 25.28 | 3.34 | 0 | 0 | 167.43 | 4.27 | -23.18 | 159.32 | 8.64 | -20.15 |
| 20Q3 (4) | 0.53 | 1.06 | 0.0 | 48.65 | 18.43 | 0.0 | 23.56 | 86.1 | 0.0 | 0.00 | 0 | 0.0 | 160.58 | 1.41 | 0.0 | 146.65 | 1.6 | 0.0 |
| 20Q2 (3) | 0.52 | -0.7 | 0.0 | 41.08 | 0.83 | 0.0 | 12.66 | 137.52 | 0.0 | 0.00 | 0 | 0.0 | 158.35 | 3.51 | 0.0 | 144.34 | 4.13 | 0.0 |
| 20Q1 (2) | 0.53 | 3.98 | 0.0 | 40.74 | 34.81 | 0.0 | 5.33 | -72.83 | 0.0 | 0.00 | 0 | 0.0 | 152.98 | -29.81 | 0.0 | 138.61 | -30.53 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 30.22 | 0.0 | 0.0 | 19.62 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 217.95 | 0.0 | 0.0 | 199.52 | 0.0 | 0.0 |
