- 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) | 0.33 | 5.62 | 2.01 | 18.93 | 6.87 | -1.43 | -7.00 | 0 | 0.15 | 0.0 | 278.53 | -8.09 | 249.92 | -2.28 |
| 2022 (9) | 0.31 | -4.23 | 1.69 | 3.05 | 6.97 | -20.71 | -28.21 | 0 | 0.15 | 0.0 | 303.06 | 0.91 | 255.74 | -2.9 |
| 2021 (8) | 0.32 | -3.02 | 1.64 | -12.77 | 8.79 | -24.42 | -27.57 | 0 | 0.15 | 0.0 | 300.32 | -1.38 | 263.39 | 1.74 |
| 2020 (7) | 0.33 | 4.94 | 1.88 | -0.53 | 11.63 | -14.61 | 20.46 | 22.88 | 0.15 | -66.67 | 304.52 | 13.13 | 258.88 | 16.31 |
| 2019 (6) | 0.32 | 21.59 | 1.89 | 170.0 | 13.62 | -13.41 | 16.65 | -86.51 | 0.46 | 107.69 | 269.17 | -37.17 | 222.58 | -38.47 |
| 2018 (5) | 0.26 | -17.16 | 0.7 | 84.21 | 15.73 | -0.25 | 123.46 | -82.38 | 0.22 | 0 | 428.38 | 38.7 | 361.76 | 34.11 |
| 2017 (4) | 0.31 | 7.43 | 0.38 | -43.28 | 15.77 | 28.0 | 700.73 | 663.49 | 0.00 | 0 | 308.86 | -6.8 | 269.74 | -10.01 |
| 2016 (3) | 0.29 | -7.42 | 0.67 | -46.83 | 12.32 | -8.4 | 91.78 | 101.27 | 0.00 | 0 | 331.40 | 14.55 | 299.73 | 19.33 |
| 2015 (2) | 0.32 | 0.83 | 1.26 | 44.83 | 13.45 | 5.41 | 45.60 | 3.99 | 0.00 | 0 | 289.31 | 3.26 | 251.18 | 6.69 |
| 2014 (1) | 0.31 | -8.0 | 0.87 | -3.33 | 12.76 | -3.84 | 43.85 | -28.98 | 0.00 | 0 | 280.18 | 18.94 | 235.43 | 21.49 |
| 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) | 0.29 | -7.73 | -15.77 | 1.86 | -4.62 | -13.89 | 22.04 | 193.48 | 286.31 | 0.00 | 0 | -100.0 | 330.62 | 15.09 | 27.05 | 297.66 | 19.77 | 29.78 |
| 24Q2 (19) | 0.32 | 3.89 | -5.88 | 1.95 | 16.77 | -3.47 | 7.51 | -16.83 | 159.89 | 0.00 | 0 | -100.0 | 287.26 | -6.73 | 6.13 | 248.52 | -9.84 | 4.54 |
| 24Q1 (18) | 0.30 | -6.61 | -0.26 | 1.67 | -16.92 | 5.7 | 9.03 | -23.67 | 130.42 | 0.00 | 0 | -100.0 | 307.98 | 10.57 | 0.45 | 275.63 | 10.29 | 3.26 |
| 23Q4 (17) | 0.33 | -5.9 | 5.62 | 2.01 | -6.94 | 18.93 | 11.83 | 200.0 | 158.97 | 0.00 | -100.0 | -100.0 | 278.53 | 7.03 | -8.09 | 249.92 | 8.97 | -2.28 |
| 23Q3 (16) | 0.35 | 3.1 | 3.01 | 2.16 | 6.93 | 6.4 | -11.83 | 5.66 | 53.7 | 0.20 | 0.0 | 0.0 | 260.23 | -3.85 | -5.82 | 229.35 | -3.52 | -3.21 |
| 23Q2 (15) | 0.34 | 10.08 | -1.09 | 2.02 | 27.85 | 2.54 | -12.54 | 57.75 | 54.61 | 0.20 | 0.0 | 0.0 | 270.66 | -11.72 | -0.84 | 237.72 | -10.95 | 0.06 |
| 23Q1 (14) | 0.30 | -1.1 | -10.02 | 1.58 | -6.51 | -27.19 | -29.68 | -47.96 | 31.2 | 0.20 | 0.0 | 0.0 | 306.61 | 1.17 | 12.01 | 266.94 | 4.38 | 9.73 |
| 22Q4 (13) | 0.31 | -8.23 | -4.23 | 1.69 | -16.75 | 3.05 | -20.06 | 21.49 | 28.69 | 0.20 | 0.0 | 0.0 | 303.06 | 9.68 | 0.91 | 255.74 | 7.93 | -2.9 |
| 22Q3 (12) | 0.34 | -1.0 | 4.06 | 2.03 | 3.05 | 19.41 | -25.55 | 7.53 | 51.1 | 0.20 | 0.0 | 0.0 | 276.31 | 1.23 | -9.02 | 236.96 | -0.26 | -9.16 |
| 22Q2 (11) | 0.34 | 0.15 | 1.38 | 1.97 | -9.22 | 11.93 | -27.63 | 35.95 | -51.73 | 0.20 | 0.0 | 0.0 | 272.94 | -0.29 | -7.45 | 237.58 | -2.34 | -6.45 |
| 22Q1 (10) | 0.34 | 5.26 | -4.24 | 2.17 | 32.32 | -0.91 | -43.14 | -53.36 | -360.9 | 0.20 | 0.0 | 0.0 | 273.73 | -8.85 | -0.35 | 243.28 | -7.64 | 2.27 |
| 21Q4 (9) | 0.32 | -0.28 | -3.02 | 1.64 | -3.53 | -12.77 | -28.13 | 46.16 | -208.53 | 0.20 | 0.0 | 0.0 | 300.32 | -1.12 | -1.38 | 263.39 | 0.97 | 1.74 |
| 21Q3 (8) | 0.32 | -3.56 | -3.82 | 1.7 | -3.41 | -16.67 | -52.25 | -186.93 | -5400.0 | 0.20 | 0.0 | 76.0 | 303.71 | 2.98 | 8.27 | 260.85 | 2.71 | 12.4 |
| 21Q2 (7) | 0.33 | -5.4 | -12.19 | 1.76 | -19.63 | -6.38 | -18.21 | -94.55 | -115.85 | 0.20 | 0.0 | 76.0 | 294.92 | 7.36 | 20.7 | 253.97 | 6.77 | 33.72 |
| 21Q1 (6) | 0.35 | 6.61 | -2.83 | 2.19 | 16.49 | 17.74 | -9.36 | -136.11 | 81.28 | 0.20 | 0.0 | 0 | 274.69 | -9.8 | 15.29 | 237.87 | -8.12 | 20.24 |
| 20Q4 (5) | 0.33 | -1.1 | 4.94 | 1.88 | -7.84 | -0.53 | 25.92 | 2828.42 | 570.42 | 0.20 | 76.0 | 0 | 304.52 | 8.56 | 13.13 | 258.88 | 11.55 | 16.31 |
| 20Q3 (4) | 0.34 | -11.95 | 0.0 | 2.04 | 8.51 | 0.0 | -0.95 | -100.83 | 0.0 | 0.11 | 0.0 | 0.0 | 280.51 | 14.8 | 0.0 | 232.07 | 22.19 | 0.0 |
| 20Q2 (3) | 0.38 | 4.67 | 0.0 | 1.88 | 1.08 | 0.0 | 114.89 | 329.83 | 0.0 | 0.11 | 0 | 0.0 | 244.35 | 2.56 | 0.0 | 189.93 | -3.99 | 0.0 |
| 20Q1 (2) | 0.36 | 15.13 | 0.0 | 1.86 | -1.59 | 0.0 | -49.99 | -807.26 | 0.0 | 0.00 | 0 | 0.0 | 238.25 | -11.49 | 0.0 | 197.83 | -11.12 | 0.0 |
| 19Q4 (1) | 0.32 | 0.0 | 0.0 | 1.89 | 0.0 | 0.0 | -5.51 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 269.17 | 0.0 | 0.0 | 222.58 | 0.0 | 0.0 |
