- 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) | 0.32 | -13.81 | 7.96 | -46.54 | 90.42 | -13.17 | 15.11 | -49.16 | 2.21 | 11.96 | 187.05 | -3.81 | 127.79 | -4.8 |
| 2022 (9) | 0.37 | -11.13 | 14.89 | -6.94 | 104.14 | 1.41 | 29.72 | 410.65 | 1.98 | -87.66 | 194.45 | 9.63 | 134.24 | 14.02 |
| 2021 (8) | 0.42 | 6.71 | 16.0 | -6.49 | 102.69 | 43.44 | 5.82 | 0 | 16.01 | 223.42 | 177.37 | 23.18 | 117.73 | 10.78 |
| 2020 (7) | 0.39 | 17.01 | 17.11 | 58.13 | 71.59 | -18.79 | -70.46 | 0 | 4.95 | 0.0 | 143.99 | -13.46 | 106.27 | -6.98 |
| 2019 (6) | 0.34 | -11.93 | 10.82 | -59.43 | 88.15 | -10.85 | -1.24 | 0 | 4.95 | 0.0 | 166.39 | -13.69 | 114.24 | -23.16 |
| 2018 (5) | 0.38 | -14.77 | 26.67 | -20.39 | 98.88 | -20.65 | -0.07 | 0 | 4.95 | 0.0 | 192.79 | 4.24 | 148.68 | -4.78 |
| 2017 (4) | 0.45 | 24.24 | 33.5 | 187.06 | 124.62 | 6.66 | 18.05 | 2.67 | 4.95 | 380.6 | 184.94 | -0.68 | 156.15 | -4.25 |
| 2016 (3) | 0.36 | -13.32 | 11.67 | -51.01 | 116.84 | 7.8 | 17.58 | 7.72 | 1.03 | -48.15 | 186.20 | 14.97 | 163.08 | 15.31 |
| 2015 (2) | 0.42 | 21.62 | 23.82 | 114.79 | 108.39 | -18.23 | 16.32 | 418.1 | 1.99 | 6.03 | 161.96 | -4.14 | 141.43 | 4.02 |
| 2014 (1) | 0.34 | -20.85 | 11.09 | -44.96 | 132.55 | 15.81 | 3.15 | 0 | 1.87 | 0 | 168.95 | 22.22 | 135.96 | 20.19 |
| 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) | 0.30 | 0.86 | -8.08 | 5.91 | -10.45 | -31.68 | 6.71 | 148.84 | -79.47 | 28.82 | 318.94 | 519.27 | 187.28 | -1.46 | 1.01 | 129.11 | 1.61 | 0.44 |
| 24Q2 (19) | 0.30 | 2.03 | -12.1 | 6.6 | -9.71 | -29.34 | -13.74 | -170.57 | -175.54 | 6.88 | 0.0 | -32.25 | 190.05 | -4.57 | 6.0 | 127.06 | -7.95 | -1.91 |
| 24Q1 (18) | 0.30 | -8.24 | -19.95 | 7.31 | -8.17 | -39.69 | 19.47 | 6813.79 | 87.21 | 6.88 | 47.82 | -58.7 | 199.16 | 6.47 | 12.63 | 138.04 | 8.02 | 10.52 |
| 23Q4 (17) | 0.32 | -2.65 | -13.81 | 7.96 | -7.98 | -46.54 | -0.29 | -100.89 | -104.82 | 4.65 | 0.0 | -89.26 | 187.05 | 0.89 | -3.81 | 127.79 | -0.58 | -4.8 |
| 23Q3 (16) | 0.33 | -3.55 | -11.93 | 8.65 | -7.39 | -42.98 | 32.68 | 79.66 | -34.65 | 4.65 | -54.17 | -6.16 | 185.40 | 3.4 | -5.87 | 128.54 | -0.76 | -2.47 |
| 23Q2 (15) | 0.34 | -7.08 | -8.15 | 9.34 | -22.94 | -39.55 | 18.19 | 74.9 | -29.74 | 10.15 | -39.03 | -2.29 | 179.30 | 1.4 | -10.35 | 129.53 | 3.71 | -0.26 |
| 23Q1 (14) | 0.37 | -1.2 | -7.92 | 12.12 | -18.6 | -22.95 | 10.40 | 72.76 | -75.94 | 16.65 | -61.56 | 106.19 | 176.82 | -9.07 | -4.57 | 124.90 | -6.96 | 4.96 |
| 22Q4 (13) | 0.37 | -0.53 | -11.13 | 14.89 | -1.85 | -6.94 | 6.02 | -87.96 | -78.42 | 43.32 | 773.63 | 318.96 | 194.45 | -1.27 | 9.63 | 134.24 | 1.86 | 14.02 |
| 22Q3 (12) | 0.38 | 0.59 | -11.95 | 15.17 | -1.81 | -6.76 | 50.01 | 93.16 | 92.42 | 4.96 | -52.28 | -60.42 | 196.96 | -1.52 | 12.63 | 131.79 | 1.48 | 8.82 |
| 22Q2 (11) | 0.37 | -6.85 | -11.35 | 15.45 | -1.78 | -6.65 | 25.89 | -40.11 | 13045.0 | 10.39 | 28.65 | 0 | 199.99 | 7.93 | 14.18 | 129.87 | 9.13 | 2.44 |
| 22Q1 (10) | 0.40 | -4.65 | -2.0 | 15.73 | -1.69 | -6.59 | 43.23 | 55.0 | 228.47 | 8.08 | -21.88 | 0 | 185.29 | 4.47 | 33.34 | 119.00 | 1.08 | 16.62 |
| 21Q4 (9) | 0.42 | -1.45 | 6.71 | 16.0 | -1.66 | -6.49 | 27.89 | 7.31 | 129.89 | 10.34 | -17.47 | 0 | 177.37 | 1.42 | 23.18 | 117.73 | -2.79 | 10.78 |
| 21Q3 (8) | 0.43 | 1.28 | 32.85 | 16.27 | -1.69 | 35.7 | 25.99 | 13095.0 | 127.65 | 12.53 | 0 | 0 | 174.88 | -0.15 | 11.78 | 121.11 | -4.47 | 16.87 |
| 21Q2 (7) | 0.42 | 2.98 | 35.2 | 16.55 | -1.72 | 34.88 | -0.20 | 99.41 | 99.49 | 0.00 | 0 | 0 | 175.15 | 26.04 | 4.19 | 126.78 | 24.25 | 14.88 |
| 21Q1 (6) | 0.41 | 3.82 | 30.54 | 16.84 | -1.58 | 59.62 | -33.65 | 63.94 | 33.42 | 0.00 | 0 | 0 | 138.96 | -3.49 | -17.45 | 102.04 | -3.98 | -4.27 |
| 20Q4 (5) | 0.39 | 22.68 | 17.01 | 17.11 | 42.7 | 58.13 | -93.32 | 0.7 | 55.05 | 0.00 | 0 | 0 | 143.99 | -7.96 | -13.46 | 106.27 | 2.55 | -6.98 |
| 20Q3 (4) | 0.32 | 3.07 | 0.0 | 11.99 | -2.28 | 0.0 | -93.98 | -137.68 | 0.0 | 0.00 | 0 | 0.0 | 156.45 | -6.93 | 0.0 | 103.63 | -6.1 | 0.0 |
| 20Q2 (3) | 0.31 | -0.57 | 0.0 | 12.27 | 16.3 | 0.0 | -39.54 | 21.76 | 0.0 | 0.00 | 0 | 0.0 | 168.10 | -0.14 | 0.0 | 110.36 | 3.54 | 0.0 |
| 20Q1 (2) | 0.31 | -6.94 | 0.0 | 10.55 | -2.5 | 0.0 | -50.54 | 75.65 | 0.0 | 0.00 | 0 | 0.0 | 168.33 | 1.17 | 0.0 | 106.59 | -6.7 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 10.82 | 0.0 | 0.0 | -207.59 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 166.39 | 0.0 | 0.0 | 114.24 | 0.0 | 0.0 |
