- 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) | 0.39 | -2.85 | 100.57 | -1.16 | 29.12 | 29.19 | 1.41 | 403.57 | 91.19 | 658.63 | 319.50 | 5.47 | 312.84 | 6.14 |
| 2022 (9) | 0.40 | 11.31 | 101.75 | 2.72 | 22.54 | 1.53 | 0.28 | -95.43 | 12.02 | 0.0 | 302.94 | -24.26 | 294.74 | -24.93 |
| 2021 (8) | 0.36 | -7.36 | 99.06 | -9.95 | 22.2 | 7.87 | 6.13 | -55.8 | 12.02 | 141.71 | 399.98 | 3.78 | 392.63 | 3.32 |
| 2020 (7) | 0.38 | -1.03 | 110.01 | 9.45 | 20.58 | 9.24 | 13.87 | 56.72 | 4.97 | -14.62 | 385.43 | 33.83 | 380.00 | 33.96 |
| 2019 (6) | 0.39 | 12.28 | 100.51 | 29.94 | 18.84 | -9.94 | 8.85 | 49.24 | 5.82 | -33.06 | 288.01 | -17.47 | 283.66 | 41.96 |
| 2018 (5) | 0.35 | 8.19 | 77.35 | 10.03 | 20.92 | -0.19 | 5.93 | -49.36 | 8.70 | 50.14 | 348.97 | -11.21 | 199.81 | -12.27 |
| 2017 (4) | 0.32 | -19.0 | 70.3 | -11.02 | 20.96 | -33.25 | 11.71 | 730.5 | 5.79 | -97.87 | 393.01 | -17.54 | 227.76 | -34.37 |
| 2016 (3) | 0.39 | -18.93 | 79.01 | -27.97 | 31.4 | 11.07 | 1.41 | -24.19 | 271.44 | 495.69 | 476.59 | -31.91 | 347.03 | -17.48 |
| 2015 (2) | 0.49 | 13.97 | 109.69 | -4.72 | 28.27 | -28.21 | 1.86 | 77.14 | 45.57 | -91.99 | 699.93 | 82.96 | 420.56 | 50.04 |
| 2014 (1) | 0.43 | 20.1 | 115.12 | 30.34 | 39.38 | -7.73 | 1.05 | -88.08 | 568.56 | 0 | 382.56 | -7.31 | 280.30 | -12.44 |
| 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) | 0.38 | -4.03 | -3.64 | 95.9 | -3.04 | -4.12 | 10.97 | 301.83 | 206.42 | 15.98 | -84.55 | -73.42 | 417.51 | 33.92 | 42.76 | 407.23 | 33.72 | 43.36 |
| 24Q2 (19) | 0.39 | -0.43 | 3.21 | 98.91 | -1.65 | -0.74 | 2.73 | 550.0 | 221.18 | 103.44 | 72.04 | -71.71 | 311.76 | -15.55 | 19.5 | 304.53 | -15.77 | 19.23 |
| 24Q1 (18) | 0.39 | 2.21 | 2.53 | 100.57 | 0.0 | -0.76 | 0.42 | 240.0 | -72.55 | 60.13 | 0.0 | -83.55 | 369.17 | 15.55 | 21.56 | 361.54 | 15.57 | 21.73 |
| 23Q4 (17) | 0.39 | -1.33 | -2.85 | 100.57 | 0.55 | -1.16 | -0.30 | -108.38 | -115.15 | 60.13 | 0.0 | -71.71 | 319.50 | 9.25 | 5.47 | 312.84 | 10.13 | 6.14 |
| 23Q3 (16) | 0.39 | 2.79 | -0.28 | 100.02 | 0.37 | 0.51 | 3.58 | 321.18 | -56.45 | 60.13 | -83.55 | 120.27 | 292.46 | 12.1 | -5.92 | 284.06 | 11.22 | -5.81 |
| 23Q2 (15) | 0.38 | -1.09 | -3.63 | 99.65 | -1.67 | 3.29 | 0.85 | -44.44 | 109.45 | 365.60 | 0.0 | 181.98 | 260.89 | -14.1 | -6.74 | 255.41 | -14.0 | -6.3 |
| 23Q1 (14) | 0.38 | -3.15 | 9.28 | 101.34 | -0.4 | 1.21 | 1.53 | -22.73 | 610.0 | 365.60 | 71.99 | 181.98 | 303.70 | 0.25 | -23.76 | 297.00 | 0.77 | -24.61 |
| 22Q4 (13) | 0.40 | 1.28 | 11.31 | 101.75 | 2.25 | 2.72 | 1.98 | -75.91 | -51.59 | 212.57 | 678.7 | 63.95 | 302.94 | -2.54 | -24.26 | 294.74 | -2.27 | -24.93 |
| 22Q3 (12) | 0.39 | -0.66 | 11.86 | 99.51 | 3.14 | 8.59 | 8.22 | 191.43 | -68.18 | 27.30 | -78.95 | 198.31 | 310.85 | 11.12 | -25.48 | 301.58 | 10.64 | -26.44 |
| 22Q2 (11) | 0.39 | 12.15 | 12.66 | 96.48 | -3.65 | -4.04 | -8.99 | -2896.67 | -169.97 | 129.66 | 0.0 | 1731.32 | 279.75 | -29.77 | -35.49 | 272.58 | -30.81 | -36.25 |
| 22Q1 (10) | 0.35 | -1.35 | -1.76 | 100.13 | 1.08 | 0.95 | -0.30 | -107.33 | 81.48 | 129.66 | 0.0 | 1731.32 | 398.36 | -0.41 | -20.98 | 393.97 | 0.34 | -20.76 |
| 21Q4 (9) | 0.36 | 1.77 | -7.36 | 99.06 | 8.1 | -9.95 | 4.09 | -84.17 | -87.53 | 129.66 | 1316.84 | 1731.32 | 399.98 | -4.12 | 3.78 | 392.63 | -4.24 | 3.32 |
| 21Q3 (8) | 0.35 | 0.06 | -9.7 | 91.64 | -8.85 | -9.88 | 25.83 | 875.68 | 50.0 | 9.15 | 29.25 | -32.24 | 417.16 | -3.8 | 13.82 | 410.00 | -4.1 | 14.21 |
| 21Q2 (7) | 0.35 | -2.21 | -15.53 | 100.54 | 1.36 | -1.73 | -3.33 | -105.56 | -142.1 | 7.08 | 0.0 | -87.63 | 433.65 | -13.98 | 60.9 | 427.55 | -14.01 | 125.66 |
| 21Q1 (6) | 0.36 | -6.97 | -12.35 | 99.19 | -9.84 | -3.32 | -1.62 | -104.94 | 70.38 | 7.08 | 0.0 | 0 | 504.15 | 30.8 | 86.04 | 497.21 | 30.84 | 178.19 |
| 20Q4 (5) | 0.38 | -0.8 | -1.03 | 110.01 | 8.18 | 14.49 | 32.79 | 90.42 | 1096.66 | 7.08 | -47.58 | 0 | 385.43 | 5.16 | 33.83 | 380.00 | 5.85 | 98.65 |
| 20Q3 (4) | 0.39 | -6.4 | 0.0 | 101.69 | -0.61 | 0.0 | 17.22 | 117.7 | 0.0 | 13.51 | -76.4 | 0.0 | 366.51 | 35.99 | 0.0 | 358.99 | 89.47 | 0.0 |
| 20Q2 (3) | 0.41 | 1.47 | 0.0 | 102.31 | -0.28 | 0.0 | 7.91 | 244.61 | 0.0 | 57.23 | 0 | 0.0 | 269.51 | -0.55 | 0.0 | 189.47 | 6.01 | 0.0 |
| 20Q1 (2) | 0.41 | 5.05 | 0.0 | 102.6 | 6.77 | 0.0 | -5.47 | -66.26 | 0.0 | 0.00 | 0 | 0.0 | 270.99 | -5.91 | 0.0 | 178.73 | -6.57 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | 96.09 | 0.0 | 0.0 | -3.29 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 288.01 | 0.0 | 0.0 | 191.29 | 0.0 | 0.0 |
