- 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 | -5.31 | 4.31 | -1.15 | 10.65 | 21.71 | 13.08 | -69.94 | 4.76 | 243.2 | 209.28 | 4.06 | 157.77 | 4.8 |
| 2022 (9) | 0.34 | 9.64 | 4.36 | 50.34 | 8.75 | -25.66 | 43.51 | -60.63 | 1.39 | -11.42 | 201.12 | -37.14 | 150.55 | -35.62 |
| 2021 (8) | 0.31 | 24.09 | 2.9 | 0 | 11.77 | 35.44 | 110.51 | -51.18 | 1.57 | 0 | 319.95 | -20.15 | 233.84 | -27.06 |
| 2020 (7) | 0.25 | 50.8 | 0 | 0 | 8.69 | 6.63 | 226.36 | -62.6 | 0.00 | 0 | 400.69 | -2.24 | 320.59 | -3.52 |
| 2019 (6) | 0.17 | -5.67 | 0 | 0 | 8.15 | 1.62 | 605.23 | -74.14 | 0.00 | 0 | 409.87 | 1.82 | 332.29 | 4.98 |
| 2018 (5) | 0.18 | -24.22 | 0 | 0 | 8.02 | -3.84 | 2340.66 | 2557.12 | 0.00 | 0 | 402.55 | 33.75 | 316.52 | 30.08 |
| 2017 (4) | 0.23 | 7.11 | 0.56 | -5.08 | 8.34 | 3.47 | 88.09 | 13.46 | 0.00 | 0 | 300.98 | -8.2 | 243.33 | -8.15 |
| 2016 (3) | 0.22 | 0.46 | 0.59 | 0 | 8.06 | -4.39 | 77.64 | 13.26 | 0.00 | 0 | 327.87 | -29.47 | 264.92 | -26.83 |
| 2015 (2) | 0.22 | -11.4 | 0 | 0 | 8.43 | -7.16 | 68.55 | -92.5 | 0.00 | 0 | 464.85 | 67.45 | 362.06 | 83.65 |
| 2014 (1) | 0.25 | 1.52 | 0.02 | 0 | 9.08 | 10.6 | 913.57 | -94.11 | 0.00 | 0 | 277.61 | 2.1 | 197.15 | 1.53 |
| 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 | -3.31 | -3.81 | 4.47 | 7.19 | 2.52 | 20.40 | 28.87 | 34.83 | 9.96 | -27.67 | -55.84 | 218.06 | 7.01 | 4.8 | 166.03 | 7.66 | 7.05 |
| 24Q2 (19) | 0.33 | -1.51 | -7.07 | 4.17 | 1.46 | -1.18 | 15.83 | 89.13 | -20.01 | 13.76 | -43.36 | 14.71 | 203.77 | 2.03 | 9.27 | 154.22 | 1.9 | 10.55 |
| 24Q1 (18) | 0.33 | 1.5 | -8.64 | 4.11 | -4.64 | -2.61 | 8.37 | -10.77 | -2.45 | 24.30 | 0.0 | -24.06 | 199.71 | -4.57 | 11.18 | 151.34 | -4.08 | 13.41 |
| 23Q4 (17) | 0.33 | -0.49 | -5.31 | 4.31 | -1.15 | -1.15 | 9.38 | -38.0 | -66.69 | 24.30 | 7.78 | 235.17 | 209.28 | 0.58 | 4.06 | 157.77 | 1.72 | 4.8 |
| 23Q3 (16) | 0.33 | -6.58 | -4.74 | 4.36 | 3.32 | -0.68 | 15.13 | -23.55 | -86.17 | 22.55 | 87.88 | 942.52 | 208.07 | 11.57 | 3.66 | 155.10 | 11.18 | 11.1 |
| 23Q2 (15) | 0.35 | -3.17 | 0.03 | 4.22 | 0.0 | 46.02 | 19.79 | 130.65 | 8.08 | 12.00 | -62.5 | -23.88 | 186.49 | 3.82 | -15.37 | 139.50 | 4.54 | -4.8 |
| 23Q1 (14) | 0.36 | 5.2 | 24.54 | 4.22 | -3.21 | 54.58 | 8.58 | -69.53 | -54.43 | 32.00 | 341.38 | 43.28 | 179.62 | -10.69 | -55.65 | 133.44 | -11.36 | -54.42 |
| 22Q4 (13) | 0.34 | 0.12 | 9.64 | 4.36 | -0.68 | 50.34 | 28.16 | -74.27 | -49.05 | 7.25 | 235.24 | 21.74 | 201.12 | 0.2 | -37.14 | 150.55 | 7.84 | -35.62 |
| 22Q3 (12) | 0.34 | -1.91 | -5.15 | 4.39 | 51.9 | 43.46 | 109.43 | 497.65 | -14.27 | 2.16 | -86.28 | -62.88 | 200.72 | -8.91 | -28.43 | 139.60 | -4.74 | -33.99 |
| 22Q2 (11) | 0.35 | 20.55 | 77.89 | 2.89 | 5.86 | 9533.33 | 18.31 | -2.76 | -97.65 | 15.76 | -29.41 | 0 | 220.36 | -45.59 | -42.35 | 146.54 | -49.95 | -51.95 |
| 22Q1 (10) | 0.29 | -7.38 | 47.42 | 2.73 | -5.86 | 0 | 18.83 | -65.93 | -82.32 | 22.33 | 275.0 | 0 | 404.97 | 26.57 | 2.48 | 292.76 | 25.2 | -5.83 |
| 21Q4 (9) | 0.31 | -13.4 | 24.09 | 2.9 | -5.23 | 0 | 55.27 | -56.7 | -59.63 | 5.96 | 2.22 | 0 | 319.95 | 14.08 | -20.15 | 233.84 | 10.58 | -27.06 |
| 21Q3 (8) | 0.36 | 83.98 | 41.28 | 3.06 | 10100.0 | 222.11 | 127.65 | -83.59 | -49.59 | 5.83 | 0 | 0 | 280.47 | -26.62 | 1.62 | 211.47 | -30.67 | -1.38 |
| 21Q2 (7) | 0.20 | -0.1 | -30.05 | 0.03 | 0 | -94.0 | 777.74 | 630.41 | 51.49 | 0.00 | 0 | 0 | 382.22 | -3.28 | 52.41 | 305.00 | -1.9 | 51.18 |
| 21Q1 (6) | 0.20 | -22.04 | 30.13 | 0 | 0 | 0 | 106.48 | -22.22 | -84.11 | 0.00 | 0 | 0 | 395.18 | -1.38 | -11.93 | 310.90 | -3.02 | -11.96 |
| 20Q4 (5) | 0.25 | -1.4 | 50.8 | 0 | -100.0 | 0 | 136.90 | -45.93 | -85.39 | 0.00 | 0 | 0 | 400.69 | 45.18 | -2.24 | 320.59 | 49.51 | -3.52 |
| 20Q3 (4) | 0.26 | -8.9 | 0.0 | 0.95 | 90.0 | 0.0 | 253.21 | -50.68 | 0.0 | 0.00 | 0 | 0.0 | 275.99 | 10.05 | 0.0 | 214.43 | 6.29 | 0.0 |
| 20Q2 (3) | 0.28 | 85.83 | 0.0 | 0.5 | 0 | 0.0 | 513.39 | -23.39 | 0.0 | 0.00 | 0 | 0.0 | 250.79 | -44.11 | 0.0 | 201.74 | -42.87 | 0.0 |
| 20Q1 (2) | 0.15 | -9.65 | 0.0 | 0 | 0 | 0.0 | 670.14 | -28.48 | 0.0 | 0.00 | 0 | 0.0 | 448.72 | 9.48 | 0.0 | 353.14 | 6.27 | 0.0 |
| 19Q4 (1) | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 937.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 409.87 | 0.0 | 0.0 | 332.29 | 0.0 | 0.0 |
