- 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) | 0.23 | -3.46 | 4.23 | -19.43 | 3.96 | -28.78 | 3.37 | -75.53 | 0.00 | 0 | 201.23 | -1.43 | 179.25 | -4.38 |
| 2022 (9) | 0.24 | 2.39 | 5.25 | 1.35 | 5.56 | -2.63 | 13.77 | -46.9 | 0.00 | 0 | 204.14 | -6.98 | 187.47 | -9.2 |
| 2021 (8) | 0.23 | -19.02 | 5.18 | -31.12 | 5.71 | 41.69 | 25.93 | 149.81 | 0.00 | 0 | 219.45 | 5.75 | 206.46 | 6.26 |
| 2020 (7) | 0.29 | 6.2 | 7.52 | 24.09 | 4.03 | -63.2 | 10.38 | -72.76 | 0.00 | 0 | 207.51 | -19.17 | 194.29 | -19.48 |
| 2019 (6) | 0.27 | 4.48 | 6.06 | 19.53 | 10.95 | 12.08 | 38.10 | -34.43 | 0.00 | 0 | 256.73 | -7.18 | 241.30 | -6.65 |
| 2018 (5) | 0.26 | 1.48 | 5.07 | 174.05 | 9.77 | 20.47 | 58.11 | -2.94 | 0.00 | 0 | 276.59 | -27.88 | 258.48 | -23.75 |
| 2017 (4) | 0.26 | -7.21 | 1.85 | 9150.0 | 8.11 | 11.25 | 59.87 | 6.61 | 0.00 | 0 | 383.52 | -52.81 | 338.98 | -51.93 |
| 2016 (3) | 0.28 | 109.44 | 0.02 | -66.67 | 7.29 | 18.34 | 56.16 | -39.0 | 0.00 | 0 | 812.80 | 30.85 | 705.17 | 34.83 |
| 2015 (2) | 0.13 | -60.23 | 0.06 | -98.22 | 6.16 | 29.14 | 92.06 | 110.23 | 0.00 | 0 | 621.18 | 180.37 | 523.01 | 172.69 |
| 2014 (1) | 0.33 | 14.01 | 3.37 | 53.88 | 4.77 | 4.38 | 43.79 | -11.18 | 0.00 | 0 | 221.56 | 4.33 | 191.80 | 5.27 |
| 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) | 0.22 | -9.0 | 0.98 | 3.58 | -17.7 | -14.76 | 0.68 | 162.96 | -78.06 | 0.00 | 0 | 0 | 216.19 | 11.18 | 5.29 | 187.95 | 6.91 | 2.37 |
| 24Q2 (19) | 0.24 | 3.11 | -13.95 | 4.35 | -10.31 | -18.08 | -1.08 | -25.58 | -162.79 | 0.00 | 0 | 0 | 194.45 | -2.35 | 12.77 | 175.80 | -2.81 | 9.63 |
| 24Q1 (18) | 0.23 | -0.13 | -0.34 | 4.85 | 14.66 | -7.44 | -0.86 | -120.0 | -119.07 | 0.00 | 0 | 0 | 199.12 | -1.05 | -7.24 | 180.88 | 0.91 | -8.42 |
| 23Q4 (17) | 0.23 | 7.76 | -3.46 | 4.23 | 0.71 | -19.43 | 4.30 | 38.71 | -47.94 | 0.00 | 0 | 0 | 201.23 | -2.0 | -1.43 | 179.25 | -2.37 | -4.38 |
| 23Q3 (16) | 0.22 | -22.45 | -13.57 | 4.2 | -20.9 | -21.5 | 3.10 | 80.23 | -65.78 | 0.00 | 0 | 0 | 205.33 | 19.08 | 2.69 | 183.60 | 14.49 | 0.61 |
| 23Q2 (15) | 0.28 | 19.41 | -6.09 | 5.31 | 1.34 | -4.5 | 1.72 | -61.86 | -86.06 | 0.00 | 0 | 0 | 172.43 | -19.67 | -6.22 | 160.36 | -18.81 | -6.28 |
| 23Q1 (14) | 0.23 | -3.25 | -0.85 | 5.24 | -0.19 | 0.58 | 4.51 | -45.4 | -89.14 | 0.00 | 0 | 0 | 214.66 | 5.15 | -6.71 | 197.51 | 5.36 | -9.54 |
| 22Q4 (13) | 0.24 | -3.53 | 2.39 | 5.25 | -1.87 | 1.35 | 8.26 | -8.83 | -73.78 | 0.00 | 0 | 0 | 204.14 | 2.09 | -6.98 | 187.47 | 2.73 | -9.2 |
| 22Q3 (12) | 0.25 | -15.74 | -1.58 | 5.35 | -3.78 | -4.97 | 9.06 | -26.58 | -70.99 | 0.00 | 0 | 0 | 199.96 | 8.75 | -5.53 | 182.49 | 6.65 | -8.09 |
| 22Q2 (11) | 0.30 | 26.07 | -0.14 | 5.56 | 6.72 | -9.74 | 12.34 | -70.29 | -58.13 | 0.00 | 0 | 0 | 183.87 | -20.09 | -2.24 | 171.11 | -21.63 | -2.1 |
| 22Q1 (10) | 0.23 | -0.09 | -18.72 | 5.21 | 0.58 | -32.16 | 41.54 | 31.87 | 195.66 | 0.00 | 0 | 0 | 230.10 | 4.85 | 13.0 | 218.34 | 5.75 | 13.69 |
| 21Q4 (9) | 0.23 | -7.27 | -19.02 | 5.18 | -7.99 | -31.12 | 31.50 | 0.86 | 279.52 | 0.00 | 0 | 0 | 219.45 | 3.68 | 5.75 | 206.46 | 3.98 | 6.26 |
| 21Q3 (8) | 0.25 | -14.5 | -26.02 | 5.63 | -8.6 | -41.17 | 31.23 | 5.97 | 150.04 | 0.00 | 0 | 0 | 211.67 | 12.54 | 11.17 | 198.55 | 13.6 | 10.63 |
| 21Q2 (7) | 0.30 | 2.6 | -21.05 | 6.16 | -19.79 | -14.68 | 29.47 | 109.75 | 1042.25 | 0.00 | 0 | 0 | 188.08 | -7.63 | 9.8 | 174.78 | -8.99 | 9.26 |
| 21Q1 (6) | 0.29 | -0.45 | 7.13 | 7.68 | 2.13 | 15.84 | 14.05 | 69.28 | -16.77 | 0.00 | 0 | 0 | 203.62 | -1.87 | -22.49 | 192.05 | -1.15 | -21.39 |
| 20Q4 (5) | 0.29 | -15.29 | 6.2 | 7.52 | -21.42 | 24.09 | 8.30 | -33.55 | -73.83 | 0.00 | 0 | 0 | 207.51 | 8.98 | -19.17 | 194.29 | 8.25 | -19.48 |
| 20Q3 (4) | 0.34 | -8.75 | 0.0 | 9.57 | 32.55 | 0.0 | 12.49 | 384.11 | 0.0 | 0.00 | 0 | 0.0 | 190.41 | 11.16 | 0.0 | 179.48 | 12.2 | 0.0 |
| 20Q2 (3) | 0.37 | 39.23 | 0.0 | 7.22 | 8.9 | 0.0 | 2.58 | -84.72 | 0.0 | 0.00 | 0 | 0.0 | 171.30 | -34.79 | 0.0 | 159.97 | -34.52 | 0.0 |
| 20Q1 (2) | 0.27 | -1.32 | 0.0 | 6.63 | 9.41 | 0.0 | 16.88 | -46.77 | 0.0 | 0.00 | 0 | 0.0 | 262.69 | 2.32 | 0.0 | 244.31 | 1.25 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | 6.06 | 0.0 | 0.0 | 31.71 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 256.73 | 0.0 | 0.0 | 241.30 | 0.0 | 0.0 |
