- 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) | 0.77 | -3.47 | 2502.5 | 2.36 | 821.21 | 6.54 | 18.93 | 385.38 | 2.04 | -8.09 | 105.31 | -1.39 | 94.86 | -5.05 |
| 2022 (9) | 0.80 | 2.19 | 2444.7 | 17.86 | 770.79 | -1.24 | 3.90 | -81.68 | 2.22 | 0.0 | 106.79 | 3.03 | 99.90 | 4.88 |
| 2021 (8) | 0.78 | -0.38 | 2074.24 | 15.37 | 780.48 | -5.51 | 21.29 | 167.13 | 2.22 | -50.72 | 103.65 | -3.18 | 95.25 | -2.16 |
| 2020 (7) | 0.78 | -4.09 | 1797.94 | -7.85 | 825.98 | -3.48 | 7.97 | 0 | 4.50 | 124.93 | 107.05 | 6.43 | 97.35 | 8.56 |
| 2019 (6) | 0.82 | 11.15 | 1951.1 | 11.57 | 855.79 | -2.88 | -19.88 | 0 | 2.00 | 0.0 | 100.58 | -5.79 | 89.67 | -3.79 |
| 2018 (5) | 0.74 | 6.1 | 1748.7 | 41.31 | 881.16 | -6.37 | 11.49 | -24.16 | 2.00 | 55.15 | 106.76 | 0.08 | 93.20 | -1.02 |
| 2017 (4) | 0.69 | 7.95 | 1237.53 | 22.48 | 941.11 | -16.1 | 15.15 | 40.54 | 1.29 | -43.1 | 106.67 | 7.31 | 94.16 | 4.93 |
| 2016 (3) | 0.64 | 4.15 | 1010.38 | 11.66 | 1121.67 | -8.45 | 10.78 | -14.98 | 2.27 | 52.88 | 99.40 | -3.48 | 89.74 | -0.6 |
| 2015 (2) | 0.62 | 2.02 | 904.86 | 12.97 | 1225.26 | 1.59 | 12.68 | 24.19 | 1.48 | 326.36 | 102.98 | 6.66 | 90.28 | 10.14 |
| 2014 (1) | 0.60 | 7.94 | 800.96 | 28.43 | 1206.11 | 29.95 | 10.21 | 11.83 | 0.35 | 0 | 96.55 | -2.6 | 81.97 | -0.33 |
| 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) | 0.76 | -1.27 | -2.77 | 2453.84 | -0.06 | -3.38 | 25.77 | 0.0 | 3.79 | 6.53 | -16.94 | -7.92 | 103.77 | 0.1 | -2.43 | 96.15 | 3.51 | -2.59 |
| 24Q2 (19) | 0.77 | 0.72 | -2.8 | 2455.4 | -0.36 | -3.8 | 25.77 | 37.73 | 54.03 | 7.86 | -18.99 | -21.47 | 103.67 | -1.23 | -2.93 | 92.89 | -1.25 | -6.29 |
| 24Q1 (18) | 0.76 | -0.95 | -3.77 | 2464.16 | -1.53 | -1.23 | 18.71 | -1.78 | 9.74 | 9.70 | 15.6 | -9.28 | 104.96 | -0.33 | 0.11 | 94.07 | -0.83 | -2.94 |
| 23Q4 (17) | 0.77 | -1.28 | -3.47 | 2502.5 | -1.47 | 2.36 | 19.05 | -23.28 | 334.32 | 8.39 | 18.38 | 59.3 | 105.31 | -0.98 | -1.39 | 94.86 | -3.9 | -5.05 |
| 23Q3 (16) | 0.78 | -1.31 | -1.03 | 2539.73 | -0.5 | 9.29 | 24.83 | 48.42 | 80.71 | 7.09 | -29.16 | 34.57 | 106.35 | -0.42 | -1.08 | 98.71 | -0.42 | -0.71 |
| 23Q2 (15) | 0.79 | -0.28 | -1.11 | 2552.37 | 2.3 | 14.15 | 16.73 | -1.88 | 181.57 | 10.01 | -6.41 | 89.97 | 106.80 | 1.87 | 2.27 | 99.13 | 2.28 | 2.86 |
| 23Q1 (14) | 0.79 | -0.64 | 2.25 | 2494.91 | 2.05 | 15.97 | 17.05 | 309.72 | -52.08 | 10.70 | 102.99 | 102.99 | 104.84 | -1.83 | 0.2 | 96.92 | -2.98 | 0.7 |
| 22Q4 (13) | 0.80 | 1.22 | 2.19 | 2444.7 | 5.2 | 17.86 | -8.13 | -159.17 | -134.52 | 5.27 | 0.0 | -34.5 | 106.79 | -0.67 | 3.03 | 99.90 | 0.48 | 4.88 |
| 22Q3 (12) | 0.79 | -1.4 | 0.86 | 2323.84 | 3.93 | 20.56 | 13.74 | 166.99 | -34.66 | 5.27 | 0.0 | -44.54 | 107.51 | 2.95 | 0.15 | 99.42 | 3.16 | 1.43 |
| 22Q2 (11) | 0.80 | 3.12 | 1.88 | 2235.91 | 3.93 | 18.34 | -20.51 | -157.64 | -203.69 | 5.27 | 0.0 | -60.23 | 104.43 | -0.19 | -3.3 | 96.37 | 0.12 | -1.7 |
| 22Q1 (10) | 0.78 | -0.7 | -0.41 | 2151.31 | 3.72 | 17.65 | 35.58 | 51.08 | 70.57 | 5.27 | -34.5 | -45.84 | 104.63 | 0.95 | -3.32 | 96.25 | 1.05 | -2.44 |
| 21Q4 (9) | 0.78 | -0.1 | -0.38 | 2074.24 | 7.61 | 15.37 | 23.55 | 11.98 | 93.83 | 8.05 | -15.32 | -19.72 | 103.65 | -3.45 | -3.18 | 95.25 | -2.83 | -2.16 |
| 21Q3 (8) | 0.78 | -0.39 | -2.87 | 1927.52 | 2.02 | 4.69 | 21.03 | 6.32 | 81.61 | 9.50 | -28.29 | -38.35 | 107.35 | -0.59 | 2.64 | 98.02 | -0.02 | 4.25 |
| 21Q2 (7) | 0.79 | 0.8 | -3.22 | 1889.32 | 3.32 | 1.4 | 19.78 | -5.18 | 206.19 | 13.25 | 36.17 | 222.42 | 107.99 | -0.21 | 6.67 | 98.04 | -0.63 | 9.01 |
| 21Q1 (6) | 0.78 | -0.68 | -4.42 | 1828.61 | 1.71 | -6.61 | 20.86 | 71.69 | 397.85 | 9.73 | -2.92 | -17.91 | 108.22 | 1.09 | 7.35 | 98.66 | 1.35 | 9.82 |
| 20Q4 (5) | 0.78 | -2.59 | -4.09 | 1797.94 | -2.34 | -6.98 | 12.15 | 4.92 | 125.32 | 10.02 | -34.97 | 0 | 107.05 | 2.35 | 6.43 | 97.35 | 3.54 | 8.56 |
| 20Q3 (4) | 0.81 | -0.75 | 0.0 | 1841.1 | -1.19 | 0.0 | 11.58 | 79.26 | 0.0 | 15.41 | 275.03 | 0.0 | 104.59 | 3.31 | 0.0 | 94.02 | 4.54 | 0.0 |
| 20Q2 (3) | 0.81 | -0.45 | 0.0 | 1863.25 | -4.84 | 0.0 | 6.46 | 54.18 | 0.0 | 4.11 | -65.33 | 0.0 | 101.24 | 0.43 | 0.0 | 89.94 | 0.11 | 0.0 |
| 20Q1 (2) | 0.82 | -0.34 | 0.0 | 1957.97 | 1.3 | 0.0 | 4.19 | 108.73 | 0.0 | 11.85 | 0 | 0.0 | 100.81 | 0.23 | 0.0 | 89.84 | 0.19 | 0.0 |
| 19Q4 (1) | 0.82 | 0.0 | 0.0 | 1932.75 | 0.0 | 0.0 | -47.99 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 100.58 | 0.0 | 0.0 | 89.67 | 0.0 | 0.0 |
