- 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) | 0.24 | -11.84 | 0.04 | -42.86 | 6.2 | -8.96 | 36.00 | 31.48 | 0.00 | 0 | 491.90 | 11.74 | 452.00 | 12.57 |
| 2022 (9) | 0.27 | -8.24 | 0.07 | -22.22 | 6.81 | 5.09 | 27.38 | 221.74 | 0.00 | 0 | 440.21 | 14.05 | 401.53 | 18.45 |
| 2021 (8) | 0.30 | 22.1 | 0.09 | 0 | 6.48 | -23.76 | 8.51 | -84.45 | 0.00 | 0 | 385.97 | -4.51 | 339.00 | -1.86 |
| 2020 (7) | 0.24 | -1.34 | 0 | 0 | 8.5 | -20.11 | 54.72 | -64.01 | 0.00 | 0 | 404.22 | 2.79 | 345.42 | 1.94 |
| 2019 (6) | 0.25 | 9.11 | 0 | 0 | 10.64 | 7.37 | 152.06 | -98.32 | 0.00 | 0 | 393.23 | -4.63 | 338.86 | -8.51 |
| 2018 (5) | 0.23 | 2.77 | 0 | 0 | 9.91 | -1.39 | 9061.07 | 0 | 0.00 | 0 | 412.31 | -5.33 | 370.39 | -8.11 |
| 2017 (4) | 0.22 | -24.09 | 0 | 0 | 10.05 | 22.71 | 0.00 | 0 | 0.00 | 0 | 435.54 | 30.43 | 403.06 | 38.54 |
| 2016 (3) | 0.29 | 1.72 | 0 | 0 | 8.19 | 43.18 | 0.00 | 0 | 0.00 | 0 | 333.92 | -1.04 | 290.94 | 1.63 |
| 2015 (2) | 0.28 | -49.1 | 0 | 0 | 5.72 | -7.29 | 250.25 | -65.06 | 0.00 | 0 | 337.43 | 100.61 | 286.28 | 114.96 |
| 2014 (1) | 0.56 | -31.73 | 0.45 | 0 | 6.17 | 119.57 | 716.15 | 0 | 0.00 | 0 | 168.20 | 47.05 | 133.18 | 63.45 |
| 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) | 0.21 | -32.08 | -10.27 | 0.03 | 0.0 | -40.0 | 83.13 | 10.22 | 1576.55 | 0.00 | 0 | 0 | 555.28 | 62.07 | 9.3 | 483.88 | 53.8 | 4.85 |
| 24Q2 (19) | 0.31 | -1.41 | 6.41 | 0.03 | -25.0 | -50.0 | 75.42 | 249.49 | 12.77 | 0.00 | 0 | 0 | 342.62 | 2.07 | -5.61 | 314.62 | 2.99 | -4.18 |
| 24Q1 (18) | 0.31 | 30.2 | -6.93 | 0.04 | 0.0 | -33.33 | 21.58 | -64.52 | -4.3 | 0.00 | 0 | 0 | 335.67 | -31.76 | 5.44 | 305.49 | -32.41 | 5.98 |
| 23Q4 (17) | 0.24 | 2.91 | -11.84 | 0.04 | -20.0 | -42.86 | 60.82 | 1180.28 | 84.86 | 0.00 | 0 | 0 | 491.90 | -3.17 | 11.74 | 452.00 | -2.05 | 12.57 |
| 23Q3 (16) | 0.23 | -19.45 | -21.74 | 0.05 | -16.67 | -28.57 | -5.63 | -108.42 | -135.06 | 0.00 | 0 | 0 | 508.01 | 39.95 | 30.55 | 461.48 | 40.55 | 31.63 |
| 23Q2 (15) | 0.29 | -13.77 | -10.24 | 0.06 | 0.0 | -25.0 | 66.88 | 196.59 | 172.31 | 0.00 | 0 | 0 | 362.99 | 14.02 | -4.15 | 328.35 | 13.91 | -3.18 |
| 23Q1 (14) | 0.34 | 23.32 | -2.55 | 0.06 | -14.29 | -25.0 | 22.55 | -31.46 | -37.33 | 0.00 | 0 | 0 | 318.35 | -27.68 | -9.75 | 288.26 | -28.21 | -7.28 |
| 22Q4 (13) | 0.27 | -8.64 | -8.24 | 0.07 | 0.0 | -22.22 | 32.90 | 104.86 | 114.75 | 0.00 | 0 | 0 | 440.21 | 13.13 | 14.05 | 401.53 | 14.53 | 18.45 |
| 22Q3 (12) | 0.30 | -7.61 | -1.13 | 0.07 | -12.5 | 0 | 16.06 | -34.61 | 171.99 | 0.00 | 0 | 0 | 389.13 | 2.76 | 2.26 | 350.58 | 3.37 | 6.73 |
| 22Q2 (11) | 0.32 | -6.37 | 20.56 | 0.08 | 0.0 | 0 | 24.56 | -31.74 | 65.61 | 0.00 | 0 | 0 | 378.69 | 7.36 | -7.69 | 339.15 | 9.09 | -3.35 |
| 22Q1 (10) | 0.35 | 16.12 | 37.82 | 0.08 | -11.11 | 0 | 35.98 | 134.86 | -65.51 | 0.00 | 0 | 0 | 352.73 | -8.61 | -7.81 | 310.89 | -8.29 | -5.07 |
| 21Q4 (9) | 0.30 | -1.56 | 22.1 | 0.09 | 0 | 0 | 15.32 | 168.67 | -57.9 | 0.00 | 0 | 0 | 385.97 | 1.43 | -4.51 | 339.00 | 3.2 | -1.86 |
| 21Q3 (8) | 0.30 | 12.65 | 23.53 | 0 | 0 | 0 | -22.31 | -250.44 | -172.27 | 0.00 | 0 | 0 | 380.53 | -7.24 | -7.1 | 328.48 | -6.39 | -4.22 |
| 21Q2 (7) | 0.27 | 7.03 | 4.04 | 0 | 0 | 0 | 14.83 | -85.78 | -75.18 | 0.00 | 0 | 0 | 410.25 | 7.22 | 4.32 | 350.90 | 7.15 | 8.12 |
| 21Q1 (6) | 0.25 | 2.88 | 1.29 | 0 | 0 | 0 | 104.31 | 186.64 | -37.34 | 0.00 | 0 | 0 | 382.61 | -5.35 | -3.36 | 327.48 | -5.19 | -1.31 |
| 20Q4 (5) | 0.24 | -0.41 | -1.34 | 0 | 0 | 0 | 36.39 | 17.88 | -59.87 | 0.00 | 0 | 0 | 404.22 | -1.31 | 2.79 | 345.42 | 0.72 | 1.94 |
| 20Q3 (4) | 0.24 | -5.12 | 0.0 | 0 | 0 | 0.0 | 30.87 | -48.33 | 0.0 | 0.00 | 0 | 0.0 | 409.60 | 4.16 | 0.0 | 342.96 | 5.67 | 0.0 |
| 20Q2 (3) | 0.26 | 4.21 | 0.0 | 0 | 0 | 0.0 | 59.74 | -64.12 | 0.0 | 0.00 | 0 | 0.0 | 393.25 | -0.67 | 0.0 | 324.56 | -2.19 | 0.0 |
| 20Q1 (2) | 0.25 | 0.2 | 0.0 | 0 | 0 | 0.0 | 166.48 | 83.57 | 0.0 | 0.00 | 0 | 0.0 | 395.90 | 0.68 | 0.0 | 331.84 | -2.07 | 0.0 |
| 19Q4 (1) | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 90.69 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 393.23 | 0.0 | 0.0 | 338.86 | 0.0 | 0.0 |
