- 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) | 0.48 | -11.19 | 3.86 | -36.09 | 66.79 | -2.67 | 16.40 | -43.43 | 0.00 | 0 | 171.27 | 6.79 | 138.16 | 8.54 |
| 2022 (9) | 0.54 | 21.65 | 6.04 | 101.33 | 68.62 | 52.05 | 28.99 | -66.83 | 0.13 | 0 | 160.38 | -14.56 | 127.29 | -16.71 |
| 2021 (8) | 0.45 | 7.93 | 3.0 | 57.89 | 45.13 | 53.56 | 87.40 | 252.99 | 0.00 | 0 | 187.72 | 6.3 | 152.83 | 11.63 |
| 2020 (7) | 0.41 | -4.18 | 1.9 | -48.79 | 29.39 | -18.0 | 24.76 | 244.37 | 0.00 | 0 | 176.59 | 9.14 | 136.91 | 2.77 |
| 2019 (6) | 0.43 | -12.34 | 3.71 | -43.19 | 35.84 | -11.24 | 7.19 | 4.96 | 0.00 | 0 | 161.80 | 3.59 | 133.22 | -0.3 |
| 2018 (5) | 0.49 | 0.64 | 6.53 | 10.87 | 40.38 | 17.42 | 6.85 | -47.71 | 0.00 | 0 | 156.19 | 0.46 | 133.62 | 8.84 |
| 2017 (4) | 0.49 | -12.84 | 5.89 | -1.17 | 34.39 | -5.63 | 13.10 | 45.39 | 0.03 | -84.94 | 155.48 | 14.34 | 122.77 | 11.2 |
| 2016 (3) | 0.56 | 12.56 | 5.96 | 1.02 | 36.44 | 38.03 | 9.01 | 0 | 0.19 | -87.97 | 135.98 | -9.71 | 110.40 | -7.23 |
| 2015 (2) | 0.50 | 9.92 | 5.9 | 28.54 | 26.4 | -16.88 | -7.12 | 0 | 1.58 | 0.0 | 150.61 | -11.19 | 119.00 | -11.36 |
| 2014 (1) | 0.45 | -4.17 | 4.59 | -6.9 | 31.76 | 10.62 | 8.15 | 0 | 1.58 | 0 | 169.59 | 8.25 | 134.25 | 10.55 |
| 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 | 5.59 | 2.18 | 7.3 | 30.82 | 33.94 | 12.62 | -7.88 | -31.0 | 0.00 | 0 | 0 | 155.47 | -4.85 | -3.61 | 124.03 | -6.23 | -0.58 |
| 24Q2 (19) | 0.50 | 5.59 | -7.17 | 5.58 | 10.28 | 16.01 | 13.70 | 74.74 | -4.6 | 0.00 | 0 | 0 | 163.39 | -6.55 | 4.08 | 132.27 | -2.89 | 6.74 |
| 24Q1 (18) | 0.47 | -2.18 | -7.82 | 5.06 | 31.09 | 3.9 | 7.84 | -66.75 | -32.65 | 0.00 | 0 | -100.0 | 174.84 | 2.08 | 2.3 | 136.21 | -1.41 | 3.91 |
| 23Q4 (17) | 0.48 | -6.31 | -11.19 | 3.86 | -29.17 | -36.09 | 23.58 | 28.92 | -1.54 | 0.00 | 0 | -100.0 | 171.27 | 6.19 | 6.79 | 138.16 | 10.75 | 8.54 |
| 23Q3 (16) | 0.51 | -4.07 | -6.69 | 5.45 | 13.31 | 1.49 | 18.29 | 27.37 | -26.01 | 0.00 | 0 | 0 | 161.29 | 2.75 | 6.28 | 124.75 | 0.67 | 7.16 |
| 23Q2 (15) | 0.54 | 4.86 | -1.56 | 4.81 | -1.23 | 7.13 | 14.36 | 23.37 | -49.58 | 0.00 | -100.0 | 0 | 156.98 | -8.15 | 4.24 | 123.92 | -5.47 | 5.8 |
| 23Q1 (14) | 0.51 | -5.76 | 3.11 | 4.87 | -19.37 | 52.19 | 11.64 | -51.4 | -78.42 | 0.78 | 60.36 | 0 | 170.91 | 6.57 | -1.75 | 131.09 | 2.99 | -3.5 |
| 22Q4 (13) | 0.54 | -1.56 | 21.65 | 6.04 | 12.48 | 101.33 | 23.95 | -3.11 | -87.65 | 0.49 | 0 | 0 | 160.38 | 5.68 | -14.56 | 127.29 | 9.35 | -16.71 |
| 22Q3 (12) | 0.55 | 1.2 | 16.15 | 5.37 | 19.6 | 83.28 | 24.72 | -13.2 | -66.64 | 0.00 | 0 | 0 | 151.76 | 0.77 | -13.74 | 116.41 | -0.61 | -13.82 |
| 22Q2 (11) | 0.54 | 9.84 | 19.2 | 4.49 | 40.31 | 47.21 | 28.48 | -47.2 | -74.71 | 0.00 | 0 | 0 | 150.60 | -13.42 | -17.21 | 117.13 | -13.78 | -15.36 |
| 22Q1 (10) | 0.50 | 11.18 | 5.18 | 3.2 | 6.67 | 30.08 | 53.94 | -72.18 | 44.92 | 0.00 | 0 | 0 | 173.95 | -7.34 | -0.39 | 135.85 | -11.11 | 0.84 |
| 21Q4 (9) | 0.45 | -6.02 | 7.93 | 3.0 | 2.39 | 57.89 | 193.90 | 161.67 | 157.88 | 0.00 | 0 | 0 | 187.72 | 6.7 | 6.3 | 152.83 | 13.15 | 11.63 |
| 21Q3 (8) | 0.47 | 3.86 | 23.58 | 2.93 | -3.93 | 12.69 | 74.10 | -34.2 | 326.84 | 0.00 | 0 | 0 | 175.93 | -3.28 | -0.28 | 135.07 | -2.4 | -0.91 |
| 21Q2 (7) | 0.46 | -3.08 | 12.23 | 3.05 | 23.98 | 8.54 | 112.62 | 202.58 | 346.73 | 0.00 | 0 | 0 | 181.90 | 4.16 | 8.36 | 138.39 | 2.72 | 3.71 |
| 21Q1 (6) | 0.47 | 14.08 | 9.36 | 2.46 | 29.47 | -49.59 | 37.22 | -50.5 | 849.49 | 0.00 | 0 | 0 | 174.63 | -1.11 | 8.59 | 134.72 | -1.6 | 5.39 |
| 20Q4 (5) | 0.41 | 7.62 | -4.18 | 1.9 | -26.92 | -48.79 | 75.19 | 333.12 | 957.52 | 0.00 | 0 | 0 | 176.59 | 0.1 | 9.14 | 136.91 | 0.44 | 2.77 |
| 20Q3 (4) | 0.38 | -5.68 | 0.0 | 2.6 | -7.47 | 0.0 | 17.36 | -31.14 | 0.0 | 0.00 | 0 | 0.0 | 176.42 | 5.09 | 0.0 | 136.31 | 2.15 | 0.0 |
| 20Q2 (3) | 0.41 | -5.55 | 0.0 | 2.81 | -42.42 | 0.0 | 25.21 | 543.11 | 0.0 | 0.00 | 0 | 0.0 | 167.87 | 4.38 | 0.0 | 133.44 | 4.39 | 0.0 |
| 20Q1 (2) | 0.43 | -0.05 | 0.0 | 4.88 | 31.54 | 0.0 | 3.92 | -44.87 | 0.0 | 0.00 | 0 | 0.0 | 160.82 | -0.61 | 0.0 | 127.83 | -4.05 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 3.71 | 0.0 | 0.0 | 7.11 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 161.80 | 0.0 | 0.0 | 133.22 | 0.0 | 0.0 |
