- 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) | 0.34 | -2.72 | 26.7 | 9.34 | 77.13 | 0.78 | 29.26 | -30.22 | 0.07 | -7.12 | 165.88 | 0.88 | 157.96 | 1.32 |
| 2022 (9) | 0.35 | 1.9 | 24.42 | 4.94 | 76.53 | 1.14 | 41.93 | -22.64 | 0.07 | -7.88 | 164.43 | -6.14 | 155.90 | -6.35 |
| 2021 (8) | 0.34 | -0.81 | 23.27 | 19.39 | 75.67 | 5.17 | 54.20 | -7.74 | 0.08 | 0 | 175.19 | 0.65 | 166.47 | 3.58 |
| 2020 (7) | 0.35 | 1.47 | 19.49 | 21.81 | 71.95 | 1.64 | 58.75 | -3.44 | 0.00 | 0 | 174.05 | -5.46 | 160.72 | -7.01 |
| 2019 (6) | 0.34 | 10.03 | 16.0 | 31.36 | 70.79 | 0.5 | 60.84 | -12.86 | 0.00 | 0 | 184.10 | -5.52 | 172.83 | -5.05 |
| 2018 (5) | 0.31 | 10.31 | 12.18 | 19.06 | 70.44 | -0.82 | 69.82 | 7.04 | 0.00 | 0 | 194.86 | -10.08 | 182.03 | -10.37 |
| 2017 (4) | 0.28 | -9.29 | 10.23 | -23.83 | 71.02 | -1.58 | 65.23 | 12.31 | 0.00 | 0 | 216.70 | 7.92 | 203.09 | 8.18 |
| 2016 (3) | 0.31 | -14.29 | 13.43 | -35.0 | 72.16 | 2.41 | 58.08 | 6.02 | 0.00 | 0 | 200.80 | 8.66 | 187.73 | 6.92 |
| 2015 (2) | 0.36 | -6.02 | 20.66 | -19.45 | 70.46 | 2.55 | 54.78 | 16.01 | 0.00 | 0 | 184.79 | 6.43 | 175.58 | 5.8 |
| 2014 (1) | 0.38 | -1.34 | 25.65 | -7.17 | 68.71 | -8.58 | 47.22 | 17.67 | 0.00 | 0 | 173.62 | 1.5 | 165.96 | 0.36 |
| 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) | 0.32 | -7.7 | -7.3 | 27.21 | 15.2 | -2.23 | 22.06 | -45.26 | -9.44 | 0.25 | 87.32 | -28.39 | 177.49 | 10.3 | 8.07 | 168.80 | 10.6 | 7.48 |
| 24Q2 (19) | 0.35 | 7.51 | -6.38 | 23.62 | -6.93 | -10.09 | 40.30 | 62.83 | -13.56 | 0.13 | -59.17 | -28.85 | 160.92 | -6.77 | 4.14 | 152.62 | -6.7 | 3.4 |
| 24Q1 (18) | 0.32 | -4.63 | -2.29 | 25.38 | -4.94 | 8.69 | 24.75 | 16.36 | -4.81 | 0.32 | -12.98 | -11.68 | 172.60 | 4.05 | 0.48 | 163.58 | 3.56 | 1.06 |
| 23Q4 (17) | 0.34 | -2.05 | -2.72 | 26.7 | -4.06 | 9.34 | 21.27 | -12.68 | -12.68 | 0.37 | 7.61 | -16.43 | 165.88 | 1.0 | 0.88 | 157.96 | 0.58 | 1.32 |
| 23Q3 (16) | 0.35 | -6.78 | -5.04 | 27.83 | 5.94 | -2.93 | 24.36 | -47.75 | -23.68 | 0.35 | 86.1 | -1.58 | 164.24 | 6.28 | 3.31 | 157.05 | 6.4 | 4.84 |
| 23Q2 (15) | 0.37 | 12.19 | -5.18 | 26.27 | 12.51 | -7.14 | 46.62 | 79.31 | -38.33 | 0.19 | -49.32 | -3.3 | 154.53 | -10.04 | 2.51 | 147.60 | -8.81 | 2.83 |
| 23Q1 (14) | 0.33 | -5.04 | -1.16 | 23.35 | -4.38 | -10.05 | 26.00 | 6.73 | -50.42 | 0.37 | -17.65 | -4.47 | 171.78 | 4.47 | -3.88 | 161.86 | 3.82 | -4.69 |
| 22Q4 (13) | 0.35 | -4.38 | 1.9 | 24.42 | -14.82 | 4.94 | 24.36 | -23.68 | -41.62 | 0.44 | 26.73 | 2.56 | 164.43 | 3.43 | -6.14 | 155.90 | 4.07 | -6.35 |
| 22Q3 (12) | 0.36 | -6.91 | 1.36 | 28.67 | 1.34 | 7.66 | 31.92 | -57.77 | -61.74 | 0.35 | 82.84 | 70.92 | 158.98 | 5.47 | -2.92 | 149.80 | 4.36 | -2.57 |
| 22Q2 (11) | 0.39 | 16.95 | 22.61 | 28.29 | 8.98 | 60.83 | 75.59 | 44.15 | 60.25 | 0.19 | -49.93 | 0 | 150.74 | -15.66 | -18.94 | 143.54 | -15.48 | -18.1 |
| 22Q1 (10) | 0.34 | -2.1 | -0.77 | 25.96 | 11.56 | 21.94 | 52.44 | 25.66 | 14.72 | 0.38 | -11.6 | 0 | 178.72 | 2.01 | 1.17 | 169.83 | 2.02 | 3.86 |
| 21Q4 (9) | 0.34 | -4.89 | -0.81 | 23.27 | -12.62 | 19.39 | 41.73 | -49.98 | 7.58 | 0.43 | 111.18 | 0 | 175.19 | 6.97 | 0.65 | 166.47 | 8.27 | 3.58 |
| 21Q3 (8) | 0.36 | 12.61 | 1.9 | 26.63 | 51.39 | 40.23 | 83.42 | 76.85 | 4.04 | 0.21 | 0 | 0 | 163.77 | -11.93 | -3.35 | 153.75 | -12.28 | -3.81 |
| 21Q2 (7) | 0.32 | -5.36 | -15.71 | 17.59 | -17.38 | 4.7 | 47.17 | 3.19 | -43.45 | 0.00 | 0 | 0 | 185.95 | 5.26 | 14.64 | 175.27 | 7.19 | 15.29 |
| 21Q1 (6) | 0.34 | -2.14 | 0.0 | 21.29 | 9.24 | 46.93 | 45.71 | 17.84 | 19.6 | 0.00 | 0 | 0 | 176.65 | 1.49 | -2.18 | 163.52 | 1.74 | -2.06 |
| 20Q4 (5) | 0.35 | -2.29 | 0.55 | 19.49 | 2.63 | 21.81 | 38.79 | -51.62 | 23.06 | 0.00 | 0 | 0 | 174.05 | 2.71 | -5.43 | 160.72 | 0.55 | -6.43 |
| 20Q3 (4) | 0.35 | -6.85 | 0.0 | 18.99 | 13.04 | 0.0 | 80.18 | -3.87 | 0.0 | 0.00 | 0 | 0.0 | 169.45 | 4.47 | 0.0 | 159.84 | 5.14 | 0.0 |
| 20Q2 (3) | 0.38 | 12.29 | 0.0 | 16.8 | 15.94 | 0.0 | 83.41 | 118.24 | 0.0 | 0.00 | 0 | 0.0 | 162.20 | -10.18 | 0.0 | 152.03 | -8.94 | 0.0 |
| 20Q1 (2) | 0.34 | -1.6 | 0.0 | 14.49 | -9.44 | 0.0 | 38.22 | 21.26 | 0.0 | 0.00 | 0 | 0.0 | 180.59 | -1.88 | 0.0 | 166.96 | -2.79 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 16.0 | 0.0 | 0.0 | 31.52 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 184.05 | 0.0 | 0.0 | 171.76 | 0.0 | 0.0 |
