- 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) | 0.26 | 2.57 | 0.15 | 400.0 | 64.17 | -12.32 | 4069.29 | -21.56 | 0.00 | 0 | 441.28 | 0.08 | 262.17 | 9.89 |
| 2022 (9) | 0.26 | -8.12 | 0.03 | -92.5 | 73.19 | 26.23 | 5187.51 | 367.86 | 0.00 | 0 | 440.93 | 13.09 | 238.57 | 15.9 |
| 2021 (8) | 0.28 | 4.53 | 0.4 | 17.65 | 57.98 | -18.56 | 1108.77 | -8.9 | 0.00 | 0 | 389.91 | -5.13 | 205.85 | -21.81 |
| 2020 (7) | 0.27 | 5.24 | 0.34 | -80.57 | 71.19 | -10.27 | 1217.03 | 283.33 | 0.00 | 0 | 410.98 | -2.75 | 263.26 | -3.57 |
| 2019 (6) | 0.25 | -22.13 | 1.75 | -66.02 | 79.34 | -6.55 | 317.49 | 24.85 | 0.00 | 0 | 422.62 | 42.58 | 273.01 | 63.72 |
| 2018 (5) | 0.33 | 5.09 | 5.15 | 3.83 | 84.9 | 9.22 | 254.30 | -32.63 | 0.00 | 0 | 296.40 | -2.94 | 166.75 | -1.69 |
| 2017 (4) | 0.31 | 13.66 | 4.96 | 117.54 | 77.73 | 10.66 | 377.48 | -10.76 | 0.00 | 0 | 305.38 | -13.85 | 169.61 | -9.9 |
| 2016 (3) | 0.27 | 6.43 | 2.28 | 93.22 | 70.24 | 1.15 | 422.99 | 84.93 | 0.00 | 0 | 354.48 | -3.14 | 188.25 | -2.03 |
| 2015 (2) | 0.26 | -5.49 | 1.18 | -50.42 | 69.44 | 2.63 | 228.73 | 67.67 | 0.00 | 0 | 365.96 | 8.13 | 192.15 | 27.53 |
| 2014 (1) | 0.27 | -11.56 | 2.38 | -26.32 | 67.66 | 18.81 | 136.42 | 32.28 | 0.00 | 0 | 338.45 | 18.43 | 150.67 | 9.65 |
| 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) | 0.25 | -26.16 | -6.87 | 0.55 | 0 | 0.0 | 7120.62 | -94.29 | 111.23 | 0.00 | 0 | 0 | 455.03 | 42.96 | 8.84 | 259.75 | 35.1 | 13.58 |
| 24Q2 (19) | 0.34 | 44.97 | -8.05 | 0 | 0 | 0 | 124701.00 | 2546.14 | 50.41 | 0.00 | 0 | 0 | 318.30 | -39.65 | 14.5 | 192.26 | -41.05 | 14.98 |
| 24Q1 (18) | 0.24 | -10.56 | -1.17 | 0 | -100.0 | 0 | 4712.57 | 117.07 | 23.35 | 0.00 | 0 | 0 | 527.40 | 19.52 | 6.62 | 326.14 | 24.4 | 17.19 |
| 23Q4 (17) | 0.26 | -2.73 | 2.57 | 0.15 | -72.73 | 400.0 | 2171.04 | -35.6 | -14.93 | 0.00 | 0 | 0 | 441.28 | 5.55 | 0.08 | 262.17 | 14.63 | 9.89 |
| 23Q3 (16) | 0.27 | -27.09 | -0.55 | 0.55 | 0 | -8.33 | 3371.09 | -95.93 | 14.08 | 0.00 | 0 | 0 | 418.08 | 50.4 | 4.7 | 228.70 | 36.77 | 7.2 |
| 23Q2 (15) | 0.37 | 55.81 | 6.33 | 0 | 0 | 0 | 82905.00 | 2070.08 | -75.77 | 0.00 | 0 | 0 | 277.98 | -43.8 | -5.98 | 167.21 | -39.92 | 1.72 |
| 23Q1 (14) | 0.24 | -7.17 | -6.59 | 0 | -100.0 | 0 | 3820.37 | 49.69 | -43.18 | 0.00 | 0 | 0 | 494.64 | 12.18 | 10.14 | 278.29 | 16.65 | 19.3 |
| 22Q4 (13) | 0.26 | -5.69 | -8.12 | 0.03 | -95.0 | -92.5 | 2552.15 | -13.63 | 478.06 | 0.00 | 0 | 0 | 440.93 | 10.42 | 13.09 | 238.57 | 11.83 | 15.9 |
| 22Q3 (12) | 0.27 | -22.05 | -5.09 | 0.6 | 0 | -82.35 | 2954.97 | -99.14 | 749.15 | 0.00 | 0 | 0 | 399.31 | 35.05 | 2.87 | 213.34 | 29.78 | 6.6 |
| 22Q2 (11) | 0.35 | 36.89 | -16.42 | 0 | 0 | -100.0 | 342098.00 | 4987.81 | 6248.87 | 0.00 | 0 | 0 | 295.67 | -34.16 | 26.27 | 164.38 | -29.53 | 20.08 |
| 22Q1 (10) | 0.26 | -8.7 | 5.81 | 0 | -100.0 | -100.0 | 6723.88 | 1422.96 | 19.74 | 0.00 | 0 | 0 | 449.09 | 15.18 | -6.82 | 233.26 | 13.32 | -22.36 |
| 21Q4 (9) | 0.28 | -2.58 | 4.53 | 0.4 | -88.24 | 17.65 | 441.50 | 26.87 | -43.04 | 0.00 | 0 | 0 | 389.91 | 0.45 | -5.13 | 205.85 | 2.85 | -21.81 |
| 21Q3 (8) | 0.29 | -31.35 | -0.69 | 3.4 | 709.52 | 47.83 | 347.99 | -93.54 | -68.24 | 0.00 | 0 | 0 | 388.18 | 65.78 | 2.14 | 200.14 | 46.2 | -19.03 |
| 21Q2 (7) | 0.42 | 73.29 | 12.77 | 0.42 | -2.33 | 7.69 | 5388.33 | -4.04 | -67.28 | 0.00 | 0 | 0 | 234.16 | -51.42 | -11.79 | 136.89 | -54.44 | -22.52 |
| 21Q1 (6) | 0.24 | -9.8 | 12.61 | 0.43 | 26.47 | 0 | 5615.27 | 624.44 | 404.23 | 0.00 | 0 | 0 | 481.98 | 17.28 | -12.58 | 300.43 | 14.12 | -14.66 |
| 20Q4 (5) | 0.27 | -7.44 | 5.24 | 0.34 | -85.22 | -80.57 | 775.12 | -29.25 | 356.36 | 0.00 | 0 | 0 | 410.98 | 8.14 | -2.75 | 263.26 | 6.51 | -3.57 |
| 20Q3 (4) | 0.29 | -22.05 | 0.0 | 2.3 | 489.74 | 0.0 | 1095.63 | -93.35 | 0.0 | 0.00 | 0 | 0.0 | 380.06 | 43.16 | 0.0 | 247.18 | 39.91 | 0.0 |
| 20Q2 (3) | 0.37 | 73.05 | 0.0 | 0.39 | 0 | 0.0 | 16469.70 | 1378.92 | 0.0 | 0.00 | 0 | 0.0 | 265.47 | -51.85 | 0.0 | 176.67 | -49.81 | 0.0 |
| 20Q1 (2) | 0.21 | -15.71 | 0.0 | 0 | -100.0 | 0.0 | 1113.63 | 555.65 | 0.0 | 0.00 | 0 | 0.0 | 551.34 | 30.46 | 0.0 | 352.02 | 28.94 | 0.0 |
| 19Q4 (1) | 0.25 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 169.85 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 422.62 | 0.0 | 0.0 | 273.01 | 0.0 | 0.0 |
