- 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) | 0.19 | 18.74 | 4.13 | 106.5 | 15.58 | -15.6 | 350.71 | -82.87 | 0.72 | 80.02 | 648.90 | 14.37 | 586.42 | 17.52 |
| 2022 (9) | 0.16 | 7.46 | 2.0 | 0 | 18.46 | -4.7 | 2047.68 | -79.63 | 0.40 | 0 | 567.36 | 17.31 | 499.00 | 25.41 |
| 2021 (8) | 0.15 | 9.99 | 0 | 0 | 19.37 | 21.29 | 10051.40 | 12.12 | 0.00 | 0 | 483.66 | 1.61 | 397.88 | 2.61 |
| 2020 (7) | 0.13 | -7.33 | 0 | 0 | 15.97 | -3.74 | 8965.03 | 0 | 0.00 | 0 | 475.99 | 8.63 | 387.76 | 10.48 |
| 2019 (6) | 0.14 | 11.74 | 0 | 0 | 16.59 | -10.03 | 0.00 | 0 | 0.00 | 0 | 438.19 | -8.17 | 350.98 | -6.37 |
| 2018 (5) | 0.13 | -32.23 | 0 | 0 | 18.44 | 12.85 | 950.18 | 64.21 | 0.00 | 0 | 477.16 | 51.77 | 374.85 | 60.5 |
| 2017 (4) | 0.19 | 23.77 | 2.0 | 100.0 | 16.34 | 4.61 | 578.62 | 62.65 | 0.00 | 0 | 314.39 | -18.57 | 233.55 | -30.44 |
| 2016 (3) | 0.15 | 19.6 | 1.0 | 0 | 15.62 | -14.74 | 355.75 | 0 | 0.00 | 0 | 386.10 | -13.91 | 335.74 | -12.9 |
| 2015 (2) | 0.13 | -35.16 | 0 | 0 | 18.32 | -14.99 | 0.00 | 0 | 0.00 | 0 | 448.47 | 49.98 | 385.47 | 59.54 |
| 2014 (1) | 0.20 | -9.21 | 0 | 0 | 21.55 | 18.47 | 2053.32 | 746.35 | 0.00 | 0 | 299.01 | 2.3 | 241.62 | 0.95 |
| 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) | 0.17 | -9.86 | -9.9 | 3.69 | -6.35 | -14.58 | 188.40 | 16.52 | -37.76 | 2.88 | -14.23 | 0.72 | 728.11 | 17.04 | 1.29 | 655.10 | 17.39 | 2.21 |
| 24Q2 (19) | 0.19 | 6.55 | -23.01 | 3.94 | 0.25 | 108.47 | 161.69 | -20.14 | -69.61 | 3.36 | 4.26 | 238.93 | 622.10 | -9.87 | 109.68 | 558.07 | -10.82 | 113.98 |
| 24Q1 (18) | 0.18 | -5.9 | 12.02 | 3.93 | -4.84 | 96.5 | 202.46 | -19.07 | -59.91 | 3.22 | 22.84 | 118.06 | 690.19 | 6.36 | 28.7 | 625.78 | 6.71 | 31.91 |
| 23Q4 (17) | 0.19 | -0.32 | 18.74 | 4.13 | -4.4 | 106.5 | 250.18 | -17.35 | -65.78 | 2.62 | -8.31 | 100.24 | 648.90 | -9.73 | 14.37 | 586.42 | -8.51 | 17.52 |
| 23Q3 (16) | 0.19 | -22.97 | 13.33 | 4.32 | 128.57 | 116.0 | 302.69 | -43.11 | -90.37 | 2.86 | 188.64 | 57.46 | 718.82 | 142.28 | 20.28 | 640.96 | 145.77 | 24.17 |
| 23Q2 (15) | 0.25 | 55.03 | -4.96 | 1.89 | -5.5 | 0 | 532.06 | 5.36 | 0 | 0.99 | -32.92 | 0 | 296.69 | -44.68 | 15.79 | 260.80 | -45.03 | 17.02 |
| 23Q1 (14) | 0.16 | -0.25 | 30.77 | 2.0 | 0.0 | 0 | 504.99 | -30.93 | 0 | 1.48 | 12.8 | 0 | 536.28 | -5.48 | -9.55 | 474.41 | -4.93 | -2.47 |
| 22Q4 (13) | 0.16 | -4.86 | 7.46 | 2.0 | 0.0 | 0 | 731.12 | -76.74 | -60.46 | 1.31 | -27.9 | 0 | 567.36 | -5.07 | 17.31 | 499.00 | -3.33 | 25.41 |
| 22Q3 (12) | 0.17 | -35.4 | 26.31 | 2.0 | 0 | 0 | 3143.53 | 0 | 0 | 1.82 | 0 | 0 | 597.63 | 133.23 | 14.39 | 516.19 | 131.61 | 17.78 |
| 22Q2 (11) | 0.26 | 113.32 | 113.85 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 256.24 | -56.78 | -59.99 | 222.87 | -54.18 | -59.98 |
| 22Q1 (10) | 0.12 | -18.03 | -25.65 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 592.89 | 22.58 | 45.38 | 486.41 | 22.25 | 51.48 |
| 21Q4 (9) | 0.15 | 11.83 | 9.99 | 0 | 0 | 0 | 1848.94 | 0 | 0 | 0.00 | 0 | 0 | 483.66 | -7.42 | 1.61 | 397.88 | -9.21 | 2.61 |
| 21Q3 (8) | 0.13 | 9.37 | -0.98 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 522.44 | -18.43 | 18.25 | 438.25 | -21.31 | 28.45 |
| 21Q2 (7) | 0.12 | -25.83 | -50.29 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 640.51 | 57.06 | 157.92 | 556.93 | 73.44 | 172.87 |
| 21Q1 (6) | 0.16 | 21.25 | 7.4 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 407.81 | -14.32 | -5.56 | 321.10 | -17.19 | -6.57 |
| 20Q4 (5) | 0.13 | 0.68 | -7.33 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 475.99 | 7.74 | 8.63 | 387.76 | 13.65 | 10.48 |
| 20Q3 (4) | 0.13 | -45.09 | 0.0 | 0 | 0 | 0.0 | 1566.68 | 0 | 0.0 | 0.00 | 0 | 0.0 | 441.81 | 77.91 | 0.0 | 341.19 | 67.17 | 0.0 |
| 20Q2 (3) | 0.24 | 60.24 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 248.34 | -42.49 | 0.0 | 204.10 | -40.61 | 0.0 |
| 20Q1 (2) | 0.15 | 4.63 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 431.82 | -1.45 | 0.0 | 343.67 | -2.08 | 0.0 |
| 19Q4 (1) | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 438.19 | 0.0 | 0.0 | 350.98 | 0.0 | 0.0 |
