- 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 | -12.93 | 3.12 | -13.57 | 3.33 | 60.87 | 1.14 | 0 | 0.00 | 0 | 143.32 | -25.92 | 98.85 | -27.37 |
| 2022 (9) | 0.58 | 8.57 | 3.61 | 22.79 | 2.07 | 213.64 | -1.56 | 0 | 0.00 | 0 | 193.47 | -65.62 | 136.11 | -58.45 |
| 2021 (8) | 0.53 | 12.43 | 2.94 | 5.0 | 0.66 | -54.48 | -12.46 | 0 | 0.00 | 0 | 562.70 | -33.46 | 327.59 | -35.93 |
| 2020 (7) | 0.48 | -0.73 | 2.8 | -13.31 | 1.45 | -55.79 | -5.26 | 0 | 0.00 | 0 | 845.63 | 112.96 | 511.29 | 65.48 |
| 2019 (6) | 0.48 | -1.07 | 3.23 | -27.9 | 3.28 | 315.19 | -1.61 | 0 | 0.00 | 0 | 397.08 | 89.94 | 308.98 | 89.9 |
| 2018 (5) | 0.48 | 17.93 | 4.48 | 3.46 | 0.79 | 338.89 | -17.81 | 0 | 0.00 | 0 | 209.05 | -27.38 | 162.71 | 54.36 |
| 2017 (4) | 0.41 | 14.0 | 4.33 | 1.88 | 0.18 | -89.66 | -23.78 | 0 | 0.00 | 0 | 287.85 | 122.24 | 105.41 | 19.38 |
| 2016 (3) | 0.36 | -2.33 | 4.25 | 8.7 | 1.74 | 141.67 | -8.09 | 0 | 0.00 | 0 | 129.52 | -5.45 | 88.30 | -14.87 |
| 2015 (2) | 0.37 | 3.83 | 3.91 | 6416.67 | 0.72 | -24.21 | -11.55 | 0 | 0.00 | 0 | 136.99 | -89.48 | 103.72 | -89.8 |
| 2014 (1) | 0.35 | 75.31 | 0.06 | -96.63 | 0.95 | -5.0 | -35.16 | 0 | 0.00 | 0 | 1302.27 | 63.3 | 1017.20 | 61.98 |
| 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 | 3.67 | 3.73 | 2.56 | 0.79 | -10.18 | -6.36 | 48.59 | -53.62 | 11.71 | 0.0 | 0.0 | 128.94 | -6.77 | -11.4 | 80.50 | -7.82 | -14.57 |
| 24Q2 (19) | 0.50 | 1.2 | -1.07 | 2.54 | -4.15 | -15.33 | -12.37 | -75.96 | -305.82 | 11.71 | 0.0 | 0.0 | 138.31 | -3.43 | -47.65 | 87.33 | -3.29 | -53.6 |
| 24Q1 (18) | 0.49 | -2.38 | -16.25 | 2.65 | -15.06 | -35.21 | -7.03 | -248.02 | -274.44 | 11.71 | 0.0 | -46.51 | 143.22 | -0.07 | -33.5 | 90.30 | -8.65 | -42.33 |
| 23Q4 (17) | 0.51 | 1.28 | -12.93 | 3.12 | 9.47 | -13.57 | -2.02 | 51.21 | -148.79 | 11.71 | 0.0 | -34.92 | 143.32 | -1.52 | -25.92 | 98.85 | 4.9 | -27.37 |
| 23Q3 (16) | 0.50 | -1.13 | -12.78 | 2.85 | -5.0 | -6.56 | -4.14 | -168.89 | -375.86 | 11.71 | 0.0 | 0 | 145.53 | -44.92 | -28.88 | 94.23 | -49.93 | -1.97 |
| 23Q2 (15) | 0.50 | -14.33 | -11.63 | 3.0 | -26.65 | -4.76 | 6.01 | 49.13 | 172.94 | 11.71 | -46.51 | 0 | 264.20 | 22.67 | 13.13 | 188.21 | 20.19 | 56.19 |
| 23Q1 (14) | 0.59 | 1.5 | 7.66 | 4.09 | 13.3 | 34.98 | 4.03 | -2.66 | 252.65 | 21.90 | 21.67 | 0 | 215.37 | 11.32 | -36.64 | 156.59 | 15.05 | -16.74 |
| 22Q4 (13) | 0.58 | 1.45 | 8.57 | 3.61 | 18.36 | 22.79 | 4.14 | 575.86 | 120.51 | 18.00 | 0 | 0 | 193.47 | -5.45 | -65.62 | 136.11 | 41.6 | -58.45 |
| 22Q3 (12) | 0.57 | 0.18 | 9.83 | 3.05 | -3.17 | -2.56 | -0.87 | 89.44 | 89.86 | 0.00 | 0 | 0 | 204.62 | -12.38 | -57.61 | 96.12 | -20.23 | -65.15 |
| 22Q2 (11) | 0.57 | 4.37 | 15.64 | 3.15 | 3.96 | 11.31 | -8.24 | -212.12 | 1.67 | 0.00 | 0 | 0 | 233.54 | -31.3 | -60.34 | 120.50 | -35.93 | -62.63 |
| 22Q1 (10) | 0.55 | 2.36 | 13.46 | 3.03 | 3.06 | 8.21 | -2.64 | 86.92 | 78.69 | 0.00 | 0 | 0 | 339.93 | -39.59 | -47.12 | 188.08 | -42.59 | -49.17 |
| 21Q4 (9) | 0.53 | 2.63 | 12.43 | 2.94 | -6.07 | 5.0 | -20.19 | -135.31 | -480.17 | 0.00 | 0 | 0 | 562.70 | 16.56 | -33.46 | 327.59 | 18.76 | -35.93 |
| 21Q3 (8) | 0.52 | 5.47 | 10.25 | 3.13 | 10.6 | 7.93 | -8.58 | -2.39 | 26.92 | 0.00 | 0 | 0 | 482.74 | -18.03 | -40.53 | 275.84 | -14.46 | -46.26 |
| 21Q2 (7) | 0.49 | 2.41 | 6.82 | 2.83 | 1.07 | 1.07 | -8.38 | 32.36 | -129.59 | 0.00 | 0 | 0 | 588.92 | -8.39 | -11.96 | 322.47 | -12.84 | -25.6 |
| 21Q1 (6) | 0.48 | 1.43 | 4.1 | 2.8 | 0.0 | 0.0 | -12.39 | -256.03 | -353.85 | 0.00 | 0 | 0 | 642.87 | -23.98 | 21.58 | 369.99 | -27.64 | 2.47 |
| 20Q4 (5) | 0.48 | 0.64 | -0.73 | 2.8 | -3.45 | -13.31 | -3.48 | 70.36 | -4.82 | 0.00 | 0 | 0 | 845.63 | 4.18 | 112.96 | 511.29 | -0.38 | 65.48 |
| 20Q3 (4) | 0.47 | 2.19 | 0.0 | 2.9 | 3.57 | 0.0 | -11.74 | -221.64 | 0.0 | 0.00 | 0 | 0.0 | 811.73 | 21.35 | 0.0 | 513.25 | 18.42 | 0.0 |
| 20Q2 (3) | 0.46 | -0.19 | 0.0 | 2.8 | 0.0 | 0.0 | -3.65 | -33.7 | 0.0 | 0.00 | 0 | 0.0 | 668.92 | 26.5 | 0.0 | 433.43 | 20.04 | 0.0 |
| 20Q1 (2) | 0.46 | -3.28 | 0.0 | 2.8 | -13.31 | 0.0 | -2.73 | 17.77 | 0.0 | 0.00 | 0 | 0.0 | 528.77 | 33.16 | 0.0 | 361.08 | 16.86 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 3.23 | 0.0 | 0.0 | -3.32 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 397.08 | 0.0 | 0.0 | 308.98 | 0.0 | 0.0 |
