- 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) | 0.51 | 13.83 | 26.64 | 8.96 | 1.71 | 3.64 | 3.10 | -64.0 | 3.38 | 576.74 | 97.43 | -29.31 | 95.09 | -30.04 |
| 2022 (9) | 0.44 | 38.98 | 24.45 | 4.76 | 1.65 | -49.39 | 8.61 | 75.71 | 0.50 | 0 | 137.82 | -51.32 | 135.92 | -51.7 |
| 2021 (8) | 0.32 | -41.44 | 23.34 | -5.31 | 3.26 | 105.03 | 4.90 | 0 | 0.00 | 0 | 283.12 | 294.32 | 281.39 | 314.17 |
| 2020 (7) | 0.55 | -11.53 | 24.65 | 2.03 | 1.59 | -5.92 | -4.30 | 0 | 0.00 | 0 | 71.80 | 105.91 | 67.94 | 119.66 |
| 2019 (6) | 0.62 | 3.85 | 24.16 | 9.82 | 1.69 | -22.83 | -5.87 | 0 | 0.00 | 0 | 34.87 | 8.73 | 30.93 | 13.96 |
| 2018 (5) | 0.59 | 5.31 | 22.0 | 5.52 | 2.19 | 17.74 | -5.82 | 0 | 0.00 | 0 | 32.07 | -21.05 | 27.14 | -21.36 |
| 2017 (4) | 0.56 | 2.6 | 20.85 | 5.09 | 1.86 | 165.71 | -6.52 | 0 | 0.00 | 0 | 40.62 | 0.07 | 34.51 | 4.7 |
| 2016 (3) | 0.55 | 7.29 | 19.84 | 16.3 | 0.7 | -65.85 | -7.55 | 0 | 0.00 | 0 | 40.59 | -8.75 | 32.96 | -4.77 |
| 2015 (2) | 0.51 | 5.1 | 17.06 | -3.51 | 2.05 | -86.79 | -6.49 | 0 | 0.00 | 0 | 44.48 | -37.49 | 34.61 | -29.47 |
| 2014 (1) | 0.49 | 2.87 | 17.68 | 19.46 | 15.52 | -22.86 | -22.80 | 0 | 0.00 | 0 | 71.16 | 20.32 | 49.07 | 31.31 |
| 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) | 0.45 | 0.18 | -11.54 | 31.53 | 11.06 | 23.99 | 3.65 | 876.6 | -78.06 | 15.03 | 953.62 | 953.62 | 152.22 | 5.74 | 69.47 | 149.87 | 5.93 | 71.3 |
| 24Q2 (19) | 0.45 | -15.77 | -8.43 | 28.39 | 2.31 | 14.15 | -0.47 | -67.86 | 61.16 | 1.43 | 0.0 | 493.56 | 143.96 | 80.36 | 42.52 | 141.48 | 82.81 | 43.42 |
| 24Q1 (18) | 0.54 | 6.22 | 13.99 | 27.75 | 4.17 | 12.39 | -0.28 | 62.16 | 89.59 | 1.43 | 0.0 | 493.56 | 79.82 | -18.07 | -31.8 | 77.39 | -18.61 | -32.56 |
| 23Q4 (17) | 0.51 | -1.31 | 13.83 | 26.64 | 4.76 | 8.96 | -0.74 | -104.45 | 81.31 | 1.43 | 0.0 | 493.56 | 97.43 | 8.47 | -29.31 | 95.09 | 8.69 | -30.04 |
| 23Q3 (16) | 0.51 | 3.7 | 13.23 | 25.43 | 2.25 | 18.0 | 16.64 | 1475.21 | -60.75 | 1.43 | 493.56 | 493.56 | 89.82 | -11.08 | -25.99 | 87.49 | -11.31 | -26.73 |
| 23Q2 (15) | 0.49 | 4.86 | 18.44 | 24.87 | 0.73 | 2.51 | -1.21 | 55.02 | 69.44 | 0.24 | 0.0 | 0 | 101.01 | -13.7 | -38.34 | 98.65 | -14.03 | -39.15 |
| 23Q1 (14) | 0.47 | 6.07 | 30.53 | 24.69 | 0.98 | 5.15 | -2.69 | 32.07 | 29.02 | 0.24 | 0.0 | 0 | 117.04 | -15.08 | -47.44 | 114.75 | -15.58 | -48.1 |
| 22Q4 (13) | 0.44 | -1.83 | 38.98 | 24.45 | 13.46 | 4.76 | -3.96 | -109.34 | -1.02 | 0.24 | 0.0 | 0 | 137.82 | 13.55 | -51.32 | 135.92 | 13.83 | -51.7 |
| 22Q3 (12) | 0.45 | 8.48 | 36.99 | 21.55 | -11.17 | -5.27 | 42.40 | 1170.71 | 2322.86 | 0.24 | 0 | 0 | 121.37 | -25.92 | -54.34 | 119.41 | -26.34 | -54.77 |
| 22Q2 (11) | 0.42 | 15.55 | 63.47 | 24.26 | 3.32 | 6.31 | -3.96 | -4.49 | -234.69 | 0.00 | 0 | 0 | 163.83 | -26.43 | -60.62 | 162.11 | -26.68 | -60.86 |
| 22Q1 (10) | 0.36 | 12.94 | -32.57 | 23.48 | 0.6 | -4.63 | -3.79 | 3.32 | -120.69 | 0.00 | 0 | 0 | 222.69 | -21.34 | 183.54 | 221.09 | -21.43 | 190.41 |
| 21Q4 (9) | 0.32 | -3.24 | -41.44 | 23.34 | 2.59 | -5.31 | -3.92 | -324.0 | 19.34 | 0.00 | 0 | 0 | 283.12 | 6.5 | 294.32 | 281.39 | 6.6 | 314.17 |
| 21Q3 (8) | 0.33 | 29.44 | -46.73 | 22.75 | -0.31 | -4.37 | 1.75 | -40.48 | 506.98 | 0.00 | 0 | 0 | 265.83 | -36.1 | 662.13 | 263.98 | -36.26 | 757.63 |
| 21Q2 (7) | 0.26 | -52.33 | -59.65 | 22.82 | -7.31 | -3.75 | 2.94 | -83.95 | 151.58 | 0.00 | 0 | 0 | 416.03 | 429.7 | 1326.71 | 414.18 | 444.04 | 1555.4 |
| 21Q1 (6) | 0.54 | -1.92 | -15.56 | 24.62 | -0.12 | 4.28 | 18.32 | 476.95 | 414.78 | 0.00 | 0 | 0 | 78.54 | 9.39 | 198.74 | 76.13 | 12.05 | 241.08 |
| 20Q4 (5) | 0.55 | -11.97 | -11.53 | 24.65 | 3.61 | 2.03 | -4.86 | -1030.23 | 22.61 | 0.00 | 0 | 0 | 71.80 | 105.85 | 105.91 | 67.94 | 120.73 | 119.66 |
| 20Q3 (4) | 0.62 | -1.94 | 0.0 | 23.79 | 0.34 | 0.0 | -0.43 | 92.46 | 0.0 | 0.00 | 0 | 0.0 | 34.88 | 19.62 | 0.0 | 30.78 | 23.02 | 0.0 |
| 20Q2 (3) | 0.63 | -0.25 | 0.0 | 23.71 | 0.42 | 0.0 | -5.70 | 2.06 | 0.0 | 0.00 | 0 | 0.0 | 29.16 | 10.92 | 0.0 | 25.02 | 12.1 | 0.0 |
| 20Q1 (2) | 0.63 | 2.75 | 0.0 | 23.61 | -2.28 | 0.0 | -5.82 | 7.32 | 0.0 | 0.00 | 0 | 0.0 | 26.29 | -24.61 | 0.0 | 22.32 | -27.84 | 0.0 |
| 19Q4 (1) | 0.62 | 0.0 | 0.0 | 24.16 | 0.0 | 0.0 | -6.28 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 34.87 | 0.0 | 0.0 | 30.93 | 0.0 | 0.0 |
