- 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) | 0.38 | -3.83 | 101.21 | -32.31 | 178.75 | -23.51 | 0.83 | -79.04 | 8.22 | 0.0 | 183.12 | -12.59 | 95.41 | -46.53 |
| 2022 (9) | 0.39 | 0.93 | 149.51 | 10.73 | 233.68 | -5.07 | 3.96 | -85.92 | 8.22 | 678.24 | 209.49 | 8.41 | 178.44 | 38.1 |
| 2021 (8) | 0.39 | 18.86 | 135.02 | 38.67 | 246.17 | 43.91 | 28.13 | 184.43 | 1.06 | 1974.83 | 193.24 | 4.64 | 129.21 | 15.91 |
| 2020 (7) | 0.33 | -2.8 | 97.37 | -12.85 | 171.06 | -23.19 | 9.89 | 24.56 | 0.05 | -97.74 | 184.68 | -19.73 | 111.47 | -31.86 |
| 2019 (6) | 0.34 | -5.23 | 111.73 | -7.37 | 222.71 | -8.84 | 7.94 | -42.8 | 2.25 | 60.23 | 230.07 | -10.29 | 163.60 | -25.19 |
| 2018 (5) | 0.35 | -18.97 | 120.62 | 3.48 | 244.32 | 21.47 | 13.88 | 6.04 | 1.40 | -39.35 | 256.45 | 18.34 | 218.70 | 19.46 |
| 2017 (4) | 0.44 | 17.1 | 116.56 | 40.05 | 201.14 | 26.59 | 13.09 | 36.92 | 2.31 | 0.54 | 216.71 | -4.84 | 183.07 | -2.74 |
| 2016 (3) | 0.37 | -1.94 | 83.23 | 0.63 | 158.89 | -5.71 | 9.56 | 44.41 | 2.30 | -9.0 | 227.74 | 16.41 | 188.23 | 22.51 |
| 2015 (2) | 0.38 | 2.37 | 82.71 | -8.88 | 168.51 | -23.42 | 6.62 | -42.63 | 2.53 | 137.6 | 195.64 | -3.59 | 153.65 | 1.91 |
| 2014 (1) | 0.37 | -4.57 | 90.77 | -0.1 | 220.05 | 2.16 | 11.54 | 93.3 | 1.06 | 0 | 202.93 | 5.86 | 150.77 | 15.21 |
| 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) | 0.42 | 2.61 | 10.6 | 124.59 | 3.01 | -9.82 | 1.07 | 119.07 | -26.21 | 0.00 | -100.0 | -100.0 | 162.75 | -6.35 | -16.08 | 97.76 | -2.29 | -7.77 |
| 24Q2 (19) | 0.41 | 2.99 | 10.46 | 120.95 | 6.39 | -10.73 | -5.61 | -3606.25 | -516.48 | 446.67 | 0.0 | 102.29 | 173.78 | -2.02 | -4.41 | 100.05 | 4.45 | 7.77 |
| 24Q1 (18) | 0.39 | 4.97 | 5.22 | 113.69 | 12.33 | -18.84 | 0.16 | -76.47 | -92.59 | 446.67 | 0.0 | 102.29 | 177.37 | -3.14 | -14.97 | 95.79 | 0.4 | -17.9 |
| 23Q4 (17) | 0.38 | -0.29 | -3.83 | 101.21 | -26.74 | -32.31 | 0.68 | -53.1 | 666.67 | 446.67 | 0.0 | 7041.47 | 183.12 | -5.57 | -12.59 | 95.41 | -9.99 | -46.53 |
| 23Q3 (16) | 0.38 | 2.47 | -5.58 | 138.16 | 1.97 | -14.52 | 1.45 | 259.34 | -79.75 | 446.67 | 102.29 | 7041.47 | 193.93 | 6.67 | 9.45 | 106.00 | 14.17 | -6.75 |
| 23Q2 (15) | 0.37 | -1.89 | -10.5 | 135.49 | -3.28 | -13.65 | -0.91 | -142.13 | -120.54 | 220.81 | 0.0 | 1414.24 | 181.80 | -12.85 | 7.25 | 92.84 | -20.43 | -29.44 |
| 23Q1 (14) | 0.38 | -4.06 | -5.7 | 140.08 | -6.31 | -7.64 | 2.16 | 1900.0 | -64.0 | 220.81 | 3430.38 | 1414.24 | 208.60 | -0.42 | 19.0 | 116.68 | -34.61 | -7.93 |
| 22Q4 (13) | 0.39 | -2.1 | 0.93 | 149.51 | -7.5 | 10.73 | -0.12 | -101.68 | -100.23 | 6.25 | 0.0 | 253.46 | 209.49 | 18.24 | 8.41 | 178.44 | 56.98 | 38.1 |
| 22Q3 (12) | 0.40 | -2.87 | 11.68 | 161.63 | 3.01 | 33.5 | 7.16 | 61.63 | -56.74 | 6.25 | -57.11 | 626.7 | 177.18 | 4.52 | 11.53 | 113.67 | -13.6 | -14.7 |
| 22Q2 (11) | 0.41 | 3.37 | 18.9 | 156.9 | 3.46 | 44.22 | 4.43 | -26.17 | -66.16 | 14.58 | 0.0 | 673.69 | 169.51 | -3.3 | -14.59 | 131.57 | 3.82 | 28.17 |
| 22Q1 (10) | 0.40 | 2.68 | 17.44 | 151.66 | 12.32 | 42.23 | 6.00 | -88.59 | -62.96 | 14.58 | 724.09 | 1924.51 | 175.29 | -9.29 | -1.2 | 126.73 | -1.92 | 11.4 |
| 21Q4 (9) | 0.39 | 8.33 | 18.86 | 135.02 | 11.52 | 38.67 | 52.58 | 217.7 | 173.28 | 1.77 | 105.59 | 2248.17 | 193.24 | 21.63 | 4.64 | 129.21 | -3.04 | 15.91 |
| 21Q3 (8) | 0.36 | 3.41 | 6.33 | 121.07 | 11.29 | 17.58 | 16.55 | 26.43 | -16.71 | 0.86 | -54.33 | -83.51 | 158.87 | -19.95 | -28.75 | 133.26 | 29.82 | -1.43 |
| 21Q2 (7) | 0.35 | 2.1 | -0.43 | 108.79 | 2.03 | -1.34 | 13.09 | -19.2 | 893.33 | 1.88 | 161.67 | 0 | 198.46 | 11.86 | -7.17 | 102.65 | -9.77 | -20.19 |
| 21Q1 (6) | 0.34 | 3.93 | -2.67 | 106.63 | 9.51 | -5.15 | 16.20 | -15.8 | 278.5 | 0.72 | 855.83 | 0 | 177.42 | -3.93 | -19.39 | 113.76 | 2.05 | -15.71 |
| 20Q4 (5) | 0.33 | -3.09 | -2.8 | 97.37 | -5.44 | -12.85 | 19.24 | -3.17 | 325.82 | 0.08 | -98.56 | 0 | 184.68 | -17.18 | -19.73 | 111.47 | -17.55 | -31.04 |
| 20Q3 (4) | 0.34 | -3.17 | 0.0 | 102.97 | -6.62 | 0.0 | 19.87 | 1304.24 | 0.0 | 5.22 | 0 | 0.0 | 222.99 | 4.3 | 0.0 | 135.19 | 5.12 | 0.0 |
| 20Q2 (3) | 0.35 | -0.2 | 0.0 | 110.27 | -1.91 | 0.0 | -1.65 | -138.55 | 0.0 | 0.00 | 0 | 0.0 | 213.80 | -2.86 | 0.0 | 128.61 | -4.71 | 0.0 |
| 20Q1 (2) | 0.35 | 3.79 | 0.0 | 112.42 | 0.62 | 0.0 | 4.28 | 150.23 | 0.0 | 0.00 | 0 | 0.0 | 220.10 | -4.33 | 0.0 | 134.96 | -16.51 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 111.73 | 0.0 | 0.0 | -8.52 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 230.07 | 0.0 | 0.0 | 161.65 | 0.0 | 0.0 |
