- 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) | 0.32 | 11.88 | 0.24 | -67.57 | 235.6 | -4.53 | 105.09 | -40.2 | 0.00 | 0 | 370.71 | 10.35 | 174.84 | 31.19 |
| 2022 (9) | 0.29 | -1.71 | 0.74 | -45.59 | 246.77 | 20.5 | 175.75 | -45.89 | 0.00 | 0 | 335.93 | 5.79 | 133.27 | -18.85 |
| 2021 (8) | 0.29 | 8.59 | 1.36 | 36.0 | 204.78 | 17.41 | 324.83 | 24.75 | 0.00 | 0 | 317.54 | -11.7 | 164.22 | -38.73 |
| 2020 (7) | 0.27 | -6.79 | 1.0 | -29.58 | 174.41 | 1.7 | 260.39 | 115.75 | 0.00 | 0 | 359.62 | 6.58 | 268.02 | 31.34 |
| 2019 (6) | 0.29 | 3.29 | 1.42 | 100.0 | 171.5 | 1.19 | 120.69 | -34.64 | 0.00 | 0 | 337.41 | 3.1 | 204.07 | 5.32 |
| 2018 (5) | 0.28 | -6.4 | 0.71 | -56.17 | 169.49 | 0.38 | 184.65 | 11.81 | 0.00 | 0 | 327.27 | 5.7 | 193.77 | 24.41 |
| 2017 (4) | 0.30 | -3.43 | 1.62 | -59.4 | 168.84 | -2.88 | 165.15 | -38.89 | 0.00 | 0 | 309.62 | 3.09 | 155.75 | 3.23 |
| 2016 (3) | 0.31 | 30.48 | 3.99 | 211.72 | 173.84 | -2.19 | 270.26 | -55.12 | 0.00 | 0 | 300.34 | -23.35 | 150.87 | -23.78 |
| 2015 (2) | 0.24 | -12.1 | 1.28 | -64.15 | 177.73 | -18.66 | 602.23 | 90.99 | 0.00 | 0 | 391.82 | 10.99 | 197.93 | 17.36 |
| 2014 (1) | 0.27 | 10.72 | 3.57 | 195.04 | 218.49 | 8.99 | 315.32 | 36.42 | 0.00 | 0 | 353.02 | -10.24 | 168.65 | -34.63 |
| 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) | 0.39 | -10.72 | 14.55 | 0.34 | -45.16 | -57.5 | 40.31 | -39.77 | -52.15 | 0.00 | 0 | 0 | 292.23 | 17.11 | -17.92 | 146.29 | -5.25 | -10.82 |
| 24Q2 (19) | 0.43 | 46.1 | 22.01 | 0.62 | 313.33 | 210.0 | 66.93 | 5.29 | -56.27 | 0.00 | 0 | 0 | 249.53 | -40.92 | -5.36 | 154.40 | -43.55 | 22.12 |
| 24Q1 (18) | 0.30 | -7.75 | 15.56 | 0.15 | -37.5 | -69.39 | 63.57 | -10.83 | -63.42 | 0.00 | 0 | 0 | 422.37 | 13.94 | 9.62 | 273.52 | 56.44 | 44.06 |
| 23Q4 (17) | 0.32 | -4.8 | 11.88 | 0.24 | -70.0 | -67.57 | 71.29 | -15.37 | -22.85 | 0.00 | 0 | 0 | 370.71 | 4.13 | 10.35 | 174.84 | 6.59 | 31.19 |
| 23Q3 (16) | 0.34 | -4.9 | 30.02 | 0.8 | 300.0 | -1.23 | 84.24 | -44.96 | 45.54 | 0.00 | 0 | 0 | 356.02 | 35.04 | -7.14 | 164.03 | 29.74 | 4.91 |
| 23Q2 (15) | 0.35 | 38.38 | 5.34 | 0.2 | -59.18 | -75.0 | 153.04 | -11.93 | -57.71 | 0.00 | 0 | 0 | 263.65 | -31.58 | -2.89 | 126.43 | -33.41 | 16.87 |
| 23Q1 (14) | 0.26 | -10.69 | 2.72 | 0.49 | -33.78 | 6.52 | 173.78 | 88.07 | -65.29 | 0.00 | 0 | 0 | 385.32 | 14.7 | 1.58 | 189.87 | 42.47 | 4.01 |
| 22Q4 (13) | 0.29 | 10.64 | -1.71 | 0.74 | -8.64 | -45.59 | 92.40 | 59.64 | -76.02 | 0.00 | 0 | 0 | 335.93 | -12.38 | 5.79 | 133.27 | -14.76 | -18.85 |
| 22Q3 (12) | 0.26 | -22.95 | -7.16 | 0.81 | 1.25 | -41.3 | 57.88 | -84.0 | -57.99 | 0.00 | 0 | 0 | 383.40 | 41.21 | 14.09 | 156.35 | 44.53 | 22.82 |
| 22Q2 (11) | 0.34 | 34.94 | -10.88 | 0.8 | 73.91 | -82.57 | 361.85 | -27.73 | 28.52 | 0.00 | 0 | 0 | 271.51 | -28.42 | 12.24 | 108.18 | -40.74 | 27.36 |
| 22Q1 (10) | 0.25 | -14.55 | 1.88 | 0.46 | -66.18 | -61.98 | 500.68 | 29.96 | -0.7 | 0.00 | 0 | 0 | 379.31 | 19.45 | -4.19 | 182.55 | 11.16 | -13.99 |
| 21Q4 (9) | 0.29 | 4.51 | 8.59 | 1.36 | -1.45 | 36.0 | 385.27 | 179.65 | -23.41 | 0.00 | 0 | 0 | 317.54 | -5.51 | -11.7 | 164.22 | 29.0 | -38.73 |
| 21Q3 (8) | 0.28 | -26.04 | 6.27 | 1.38 | -69.93 | 79.22 | 137.77 | -51.07 | -61.04 | 0.00 | 0 | 0 | 336.04 | 38.92 | -9.68 | 127.30 | 49.87 | -39.87 |
| 21Q2 (7) | 0.38 | 54.24 | -9.35 | 4.59 | 279.34 | 83.6 | 281.56 | -44.16 | 61.5 | 0.00 | 0 | 0 | 241.90 | -38.9 | 8.32 | 84.94 | -59.98 | -30.37 |
| 21Q1 (6) | 0.24 | -8.92 | -21.52 | 1.21 | 21.0 | -83.54 | 504.19 | 0.23 | 214.29 | 0.00 | 0 | 0 | 395.88 | 10.08 | 27.81 | 212.25 | -20.81 | 16.1 |
| 20Q4 (5) | 0.27 | 2.28 | -6.79 | 1.0 | 29.87 | -29.58 | 503.02 | 42.25 | 319.92 | 0.00 | 0 | 0 | 359.62 | -3.34 | 6.58 | 268.02 | 26.6 | 31.34 |
| 20Q3 (4) | 0.26 | -36.92 | 0.0 | 0.77 | -69.2 | 0.0 | 353.61 | 102.83 | 0.0 | 0.00 | 0 | 0.0 | 372.05 | 66.61 | 0.0 | 211.71 | 73.56 | 0.0 |
| 20Q2 (3) | 0.42 | 33.54 | 0.0 | 2.5 | -65.99 | 0.0 | 174.34 | 8.68 | 0.0 | 0.00 | 0 | 0.0 | 223.31 | -27.9 | 0.0 | 121.98 | -33.28 | 0.0 |
| 20Q1 (2) | 0.31 | 8.18 | 0.0 | 7.35 | 417.61 | 0.0 | 160.42 | 33.92 | 0.0 | 0.00 | 0 | 0.0 | 309.74 | -8.2 | 0.0 | 182.82 | -10.41 | 0.0 |
| 19Q4 (1) | 0.29 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 119.79 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 337.41 | 0.0 | 0.0 | 204.07 | 0.0 | 0.0 |
