- 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) | 0.79 | -4.29 | 3085.06 | 19.32 | 2771.23 | 13.73 | 6.14 | 0 | 0.89 | 205.96 | 103.88 | 8.24 | 93.90 | 8.63 |
| 2022 (9) | 0.83 | 13.58 | 2585.57 | 35.24 | 2436.72 | -0.65 | -3.58 | 0 | 0.29 | 0.0 | 95.97 | -12.19 | 86.44 | -12.62 |
| 2021 (8) | 0.73 | 2.62 | 1911.77 | 28.62 | 2452.65 | 6.46 | 13.94 | 12.87 | 0.29 | 29.04 | 109.29 | 0.67 | 98.92 | 3.67 |
| 2020 (7) | 0.71 | 1.01 | 1486.33 | 17.22 | 2303.81 | 8.2 | 12.35 | 30.97 | 0.23 | -23.88 | 108.56 | 0.52 | 95.42 | 2.11 |
| 2019 (6) | 0.70 | -5.63 | 1267.98 | 2.85 | 2129.31 | 14.56 | 9.43 | 1.95 | 0.30 | -27.01 | 108.00 | 3.89 | 93.45 | 3.09 |
| 2018 (5) | 0.75 | 1.59 | 1232.9 | 13.99 | 1858.75 | 3.81 | 9.25 | -5.52 | 0.41 | -14.89 | 103.96 | -4.74 | 90.65 | -6.0 |
| 2017 (4) | 0.73 | 2.38 | 1081.55 | 13.97 | 1790.51 | 3.78 | 9.79 | -96.99 | 0.48 | 3.62 | 109.13 | -6.98 | 96.44 | -5.67 |
| 2016 (3) | 0.72 | -0.77 | 948.95 | 7.0 | 1725.32 | 7.42 | 325.67 | 51.72 | 0.46 | -10.48 | 117.32 | 4.74 | 102.24 | 1.18 |
| 2015 (2) | 0.72 | -0.23 | 886.84 | 7.77 | 1606.08 | 0.25 | 214.65 | 36.78 | 0.52 | -45.9 | 112.01 | 1.2 | 101.05 | 0.69 |
| 2014 (1) | 0.72 | 1.13 | 822.92 | 19.19 | 1602.14 | 9.39 | 156.93 | 246.65 | 0.95 | 0 | 110.68 | -1.84 | 100.36 | 1.86 |
| 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) | 0.79 | -1.12 | -0.69 | 3216.49 | 2.13 | 8.48 | 4.38 | -9.32 | -26.88 | 2.64 | 35.05 | 72.72 | 102.78 | 2.43 | 2.98 | 93.31 | 2.25 | 3.67 |
| 24Q2 (19) | 0.80 | -0.19 | -2.17 | 3149.39 | 2.92 | 9.95 | 4.83 | -22.1 | -29.9 | 1.95 | 0.55 | 46.6 | 100.34 | 1.35 | 3.32 | 91.26 | 1.02 | 5.67 |
| 24Q1 (18) | 0.80 | 0.66 | -3.42 | 3059.96 | -0.81 | 12.03 | 6.20 | 22.29 | -9.09 | 1.94 | -58.15 | -10.39 | 99.00 | -4.7 | 2.99 | 90.34 | -3.79 | 5.96 |
| 23Q4 (17) | 0.79 | -0.04 | -4.29 | 3085.06 | 4.04 | 19.32 | 5.07 | -15.36 | 167.51 | 4.64 | 203.91 | 330.27 | 103.88 | 4.08 | 8.24 | 93.90 | 4.32 | 8.63 |
| 23Q3 (16) | 0.79 | -2.59 | -0.65 | 2965.16 | 3.52 | 30.2 | 5.99 | -13.06 | 144.14 | 1.53 | 14.63 | 41.58 | 99.81 | 2.77 | 1.3 | 90.01 | 4.23 | 1.34 |
| 23Q2 (15) | 0.81 | -1.46 | 5.46 | 2864.47 | 4.87 | 36.44 | 6.89 | 1.03 | 260.73 | 1.33 | -38.53 | 23.51 | 97.12 | 1.03 | -6.12 | 86.36 | 1.29 | -7.53 |
| 23Q1 (14) | 0.83 | -0.25 | 9.38 | 2731.32 | 5.64 | 36.39 | 6.82 | 190.81 | -46.21 | 2.17 | 100.94 | 100.94 | 96.13 | 0.17 | -8.73 | 85.26 | -1.37 | -11.22 |
| 22Q4 (13) | 0.83 | 3.77 | 13.58 | 2585.57 | 13.54 | 35.24 | -7.51 | 44.66 | -164.63 | 1.08 | 0.0 | -19.3 | 95.97 | -2.6 | -12.19 | 86.44 | -2.68 | -12.62 |
| 22Q3 (12) | 0.80 | 3.4 | 10.19 | 2277.31 | 8.47 | 27.88 | -13.57 | -810.47 | -206.26 | 1.08 | 0.0 | -10.03 | 98.53 | -4.76 | -8.45 | 88.82 | -4.89 | -8.71 |
| 22Q2 (11) | 0.77 | 2.2 | 5.29 | 2099.44 | 4.84 | 26.95 | 1.91 | -84.94 | -87.15 | 1.08 | 0.0 | 23.72 | 103.45 | -1.78 | -2.73 | 93.39 | -2.76 | -0.8 |
| 22Q1 (10) | 0.76 | 3.58 | 2.73 | 2002.54 | 4.75 | 28.68 | 12.68 | 9.12 | -25.15 | 1.08 | -19.3 | 57.5 | 105.32 | -3.63 | -0.05 | 96.04 | -2.91 | 1.68 |
| 21Q4 (9) | 0.73 | 0.68 | 2.62 | 1911.77 | 7.36 | 28.62 | 11.62 | -9.01 | -9.71 | 1.34 | 11.49 | 50.07 | 109.29 | 1.55 | 0.67 | 98.92 | 1.68 | 3.67 |
| 21Q3 (8) | 0.72 | -1.2 | 1.78 | 1780.76 | 7.68 | 27.02 | 12.77 | -14.06 | -3.11 | 1.20 | 37.52 | 29.53 | 107.62 | 1.19 | -0.01 | 97.29 | 3.35 | 1.24 |
| 21Q2 (7) | 0.73 | -0.29 | 0.96 | 1653.69 | 6.26 | 25.92 | 14.86 | -12.28 | 44.83 | 0.87 | 27.3 | -10.11 | 106.35 | 0.93 | 1.24 | 94.14 | -0.33 | 2.1 |
| 21Q1 (6) | 0.74 | 3.46 | 5.34 | 1556.22 | 4.7 | 22.67 | 16.94 | 31.62 | 24.19 | 0.69 | -23.11 | -20.73 | 105.37 | -2.94 | -3.92 | 94.45 | -1.02 | -2.69 |
| 20Q4 (5) | 0.71 | -0.14 | 1.01 | 1486.33 | 6.01 | 15.47 | 12.87 | -2.35 | 39.44 | 0.89 | -3.78 | -47.94 | 108.56 | 0.86 | 0.52 | 95.42 | -0.71 | 2.11 |
| 20Q3 (4) | 0.71 | -2.0 | 0.0 | 1402.0 | 6.75 | 0.0 | 13.18 | 28.46 | 0.0 | 0.93 | -4.56 | 0.0 | 107.63 | 2.46 | 0.0 | 96.10 | 4.23 | 0.0 |
| 20Q2 (3) | 0.73 | 4.04 | 0.0 | 1313.33 | 3.53 | 0.0 | 10.26 | -24.78 | 0.0 | 0.97 | 12.26 | 0.0 | 105.05 | -4.21 | 0.0 | 92.20 | -5.01 | 0.0 |
| 20Q1 (2) | 0.70 | -0.8 | 0.0 | 1268.59 | -1.45 | 0.0 | 13.64 | 47.78 | 0.0 | 0.86 | -49.51 | 0.0 | 109.67 | 1.55 | 0.0 | 97.06 | 3.86 | 0.0 |
| 19Q4 (1) | 0.70 | 0.0 | 0.0 | 1287.21 | 0.0 | 0.0 | 9.23 | 0.0 | 0.0 | 1.71 | 0.0 | 0.0 | 108.00 | 0.0 | 0.0 | 93.45 | 0.0 | 0.0 |
