- 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) | 0.13 | -24.46 | 1.17 | 6.36 | 36.58 | 0.91 | 403.07 | 74.95 | 0.16 | 202.28 | 791.56 | 72.32 | 456.76 | 138.24 |
| 2022 (9) | 0.18 | -6.13 | 1.1 | 14.58 | 36.25 | 6.3 | 230.39 | -37.1 | 0.05 | 0 | 459.36 | 2.22 | 191.72 | -14.81 |
| 2021 (8) | 0.19 | -11.38 | 0.96 | -68.32 | 34.1 | 2.34 | 366.29 | 1041.09 | 0.00 | 0 | 449.40 | 27.05 | 225.06 | 34.08 |
| 2020 (7) | 0.21 | -46.16 | 3.03 | -20.68 | 33.32 | -13.48 | 32.10 | 157.01 | 0.00 | 0 | 353.72 | 19.0 | 167.85 | 6.95 |
| 2019 (6) | 0.39 | 2.98 | 3.82 | -50.84 | 38.51 | -8.22 | 12.49 | 79.97 | 0.00 | 0 | 297.25 | 18.25 | 156.94 | 42.66 |
| 2018 (5) | 0.38 | -12.18 | 7.77 | -7.17 | 41.96 | 4.8 | 6.94 | 18.23 | 3.57 | -53.33 | 251.37 | 15.16 | 110.01 | 43.84 |
| 2017 (4) | 0.43 | 23.61 | 8.37 | 40.2 | 40.04 | 27.8 | 5.87 | 310.49 | 7.65 | -74.02 | 218.28 | -22.56 | 76.48 | -9.03 |
| 2016 (3) | 0.35 | -3.98 | 5.97 | -27.72 | 31.33 | 6.82 | 1.43 | 0 | 29.45 | 60.5 | 281.86 | -12.2 | 84.07 | -46.26 |
| 2015 (2) | 0.37 | -17.36 | 8.26 | -24.7 | 29.33 | -23.3 | -3.99 | 0 | 18.35 | 0.0 | 321.04 | 9.01 | 156.43 | 50.59 |
| 2014 (1) | 0.44 | -6.18 | 10.97 | -7.66 | 38.24 | -7.45 | 2.04 | 334.04 | 18.35 | 0 | 294.51 | 71.58 | 103.88 | 51.72 |
| 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) | 0.18 | -21.73 | 17.52 | 2.91 | 9.4 | 65.34 | 249.82 | -4.27 | 5.52 | 0.97 | 54.41 | 4.18 | 495.05 | 28.59 | -25.74 | 239.95 | 14.93 | -41.32 |
| 24Q2 (19) | 0.22 | 49.83 | 2.61 | 2.66 | 95.59 | 72.73 | 260.96 | 3.95 | -78.88 | 0.63 | -31.9 | 213.48 | 384.97 | -43.63 | -7.71 | 208.78 | -44.17 | -11.94 |
| 24Q1 (18) | 0.15 | 12.17 | -11.03 | 1.36 | 16.24 | 72.15 | 251.04 | 94.89 | -38.6 | 0.92 | -45.85 | 117.37 | 682.94 | -13.72 | 20.58 | 373.93 | -18.13 | 39.65 |
| 23Q4 (17) | 0.13 | -10.67 | -24.46 | 1.17 | -33.52 | 6.36 | 128.81 | -45.59 | 32.74 | 1.71 | 82.95 | 321.45 | 791.56 | 18.74 | 72.32 | 456.76 | 11.7 | 138.24 |
| 23Q3 (16) | 0.15 | -31.65 | -45.14 | 1.76 | 14.29 | 4.14 | 236.75 | -80.84 | 204.58 | 0.93 | 364.61 | 36.76 | 666.62 | 59.81 | 118.33 | 408.92 | 72.47 | 210.94 |
| 23Q2 (15) | 0.22 | 29.92 | -18.78 | 1.54 | 94.94 | -22.61 | 1235.65 | 202.22 | 192.04 | 0.20 | -52.78 | 2468.86 | 417.14 | -26.35 | 29.94 | 237.09 | -11.46 | 50.76 |
| 23Q1 (14) | 0.17 | -4.77 | -10.84 | 0.79 | -28.18 | -19.39 | 408.86 | 321.33 | -13.29 | 0.42 | 5.0 | 0 | 566.40 | 23.3 | 27.98 | 267.77 | 39.67 | 24.02 |
| 22Q4 (13) | 0.18 | -35.13 | -6.13 | 1.1 | -34.91 | 14.58 | 97.04 | 24.84 | -56.53 | 0.40 | -40.63 | 0 | 459.36 | 50.45 | 2.22 | 191.72 | 45.78 | -14.81 |
| 22Q3 (12) | 0.27 | 1.19 | 22.12 | 1.69 | -15.08 | 37.4 | 77.73 | -81.63 | 172.56 | 0.68 | 8627.27 | 0 | 305.33 | -4.89 | -18.07 | 131.51 | -16.37 | -36.45 |
| 22Q2 (11) | 0.27 | 42.61 | 59.19 | 1.99 | 103.06 | 51.91 | 423.11 | -10.27 | 204.2 | 0.01 | 0 | 0 | 321.03 | -27.46 | -28.22 | 157.26 | -27.16 | -41.4 |
| 22Q1 (10) | 0.19 | 0.27 | -0.95 | 0.98 | 2.08 | -60.16 | 471.55 | 111.24 | 214.07 | 0.00 | 0 | 0 | 442.56 | -1.52 | 11.31 | 215.91 | -4.07 | -7.94 |
| 21Q4 (9) | 0.19 | -15.6 | -11.38 | 0.96 | -21.95 | -68.32 | 223.23 | 308.37 | 499.11 | 0.00 | 0 | 0 | 449.40 | 20.6 | 27.05 | 225.06 | 8.76 | 34.08 |
| 21Q3 (8) | 0.22 | 31.91 | -21.36 | 1.23 | -6.11 | -53.93 | -107.13 | -177.02 | -262.29 | 0.00 | 0 | -100.0 | 372.65 | -16.68 | -3.25 | 206.94 | -22.89 | 21.34 |
| 21Q2 (7) | 0.17 | -11.26 | -59.9 | 1.31 | -46.75 | -66.24 | 139.09 | -7.36 | 416.49 | 0.00 | 0 | 0 | 447.24 | 12.48 | 63.99 | 268.38 | 14.43 | 84.66 |
| 21Q1 (6) | 0.19 | -10.29 | -50.74 | 2.46 | -18.81 | -39.56 | 150.14 | 302.95 | 959.56 | 0.00 | 0 | 0 | 397.61 | 12.41 | 26.62 | 234.53 | 39.73 | 32.27 |
| 20Q4 (5) | 0.21 | -25.11 | -46.31 | 3.03 | 13.48 | -20.68 | 37.26 | -43.55 | 156.08 | 0.00 | -100.0 | 0 | 353.72 | -8.16 | 19.6 | 167.85 | -1.58 | 7.77 |
| 20Q3 (4) | 0.28 | -32.75 | 0.0 | 2.67 | -31.19 | 0.0 | 66.01 | 145.12 | 0.0 | 0.29 | 0 | 0.0 | 385.16 | 41.22 | 0.0 | 170.54 | 17.34 | 0.0 |
| 20Q2 (3) | 0.42 | 9.02 | 0.0 | 3.88 | -4.67 | 0.0 | 26.93 | 90.05 | 0.0 | 0.00 | 0 | 0.0 | 272.73 | -13.15 | 0.0 | 145.34 | -18.03 | 0.0 |
| 20Q1 (2) | 0.39 | -2.23 | 0.0 | 4.07 | 6.54 | 0.0 | 14.17 | -2.61 | 0.0 | 0.00 | 0 | 0.0 | 314.01 | 6.17 | 0.0 | 177.31 | 13.84 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | 3.82 | 0.0 | 0.0 | 14.55 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 295.76 | 0.0 | 0.0 | 155.75 | 0.0 | 0.0 |
