- 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) | 0.37 | -8.25 | 411.31 | 70.03 | 21617.4 | -4.51 | 82.60 | -16.04 | 0.01 | 11.63 | 240.16 | 10.46 | 206.84 | 8.93 |
| 2022 (9) | 0.40 | -3.26 | 241.91 | -80.41 | 22638.9 | 42.61 | 98.38 | -20.33 | 0.00 | -15.58 | 217.42 | 0.05 | 189.88 | 1.25 |
| 2021 (8) | 0.42 | 26.57 | 1234.89 | 32.47 | 15874.2 | 18.53 | 123.48 | -56.21 | 0.01 | 45.97 | 217.32 | 22.8 | 187.53 | 23.44 |
| 2020 (7) | 0.33 | 16.17 | 932.22 | -38.39 | 13392.6 | 25.17 | 281.95 | 133.17 | 0.00 | 0 | 176.97 | 27.09 | 151.92 | 24.08 |
| 2019 (6) | 0.28 | 43.77 | 1513.06 | 22.17 | 10699.8 | 3.73 | 120.92 | -7.89 | 0.00 | 0 | 139.25 | -50.17 | 122.44 | -49.43 |
| 2018 (5) | 0.20 | -16.18 | 1238.52 | 1.34 | 10314.7 | 5.53 | 131.28 | 9.45 | 0.00 | 0 | 279.46 | 16.94 | 242.10 | 12.52 |
| 2017 (4) | 0.24 | -10.49 | 1222.11 | 26.93 | 9774.47 | 3.11 | 119.95 | 1.88 | 0.00 | 0 | 238.97 | -7.0 | 215.17 | -10.08 |
| 2016 (3) | 0.26 | 0.27 | 962.81 | 52.59 | 9479.38 | 12.38 | 117.74 | 6.23 | 0.00 | -38.85 | 256.95 | -26.97 | 239.30 | -24.41 |
| 2015 (2) | 0.26 | -12.56 | 630.98 | 17.17 | 8434.97 | 10.58 | 110.84 | 17.49 | 0.00 | -96.63 | 351.86 | 12.88 | 316.57 | 15.25 |
| 2014 (1) | 0.30 | -8.73 | 538.51 | 145.03 | 7628.06 | 27.77 | 94.34 | 14.48 | 0.00 | 0 | 311.70 | 65.01 | 274.68 | 64.18 |
| 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) | 0.35 | -3.79 | -9.69 | 853.01 | 161.52 | 116.25 | 146.76 | 25.32 | 86.36 | 0.08 | 123.28 | 242.41 | 256.75 | 3.91 | 19.6 | 223.77 | 3.8 | 22.35 |
| 24Q2 (19) | 0.36 | -1.45 | -4.26 | 326.18 | 38.97 | 54.08 | 117.11 | 17.37 | 61.66 | 0.04 | -18.01 | 18.05 | 247.08 | 3.37 | 2.22 | 215.58 | 4.12 | 3.83 |
| 24Q1 (18) | 0.37 | -1.0 | -5.25 | 234.72 | -42.93 | 58.08 | 99.78 | 3.56 | 19.61 | 0.04 | 142.02 | 49.61 | 239.02 | -0.47 | 4.57 | 207.05 | 0.1 | 4.06 |
| 23Q4 (17) | 0.37 | -3.79 | -8.25 | 411.31 | 4.27 | 70.03 | 96.35 | 22.35 | -4.93 | 0.02 | -22.72 | 14.14 | 240.16 | 11.87 | 10.46 | 206.84 | 13.09 | 8.93 |
| 23Q3 (16) | 0.39 | 1.99 | -5.48 | 394.46 | 86.34 | 45.59 | 78.75 | 8.71 | -17.08 | 0.02 | -23.02 | 118.43 | 214.68 | -11.19 | -13.94 | 182.90 | -11.91 | -16.12 |
| 23Q2 (15) | 0.38 | -2.45 | -10.61 | 211.69 | 42.57 | -84.51 | 72.44 | -13.16 | -21.76 | 0.03 | 3.91 | 120.41 | 241.72 | 5.75 | 7.2 | 207.63 | 4.35 | 6.35 |
| 23Q1 (14) | 0.39 | -4.14 | -7.55 | 148.48 | -38.62 | -91.09 | 83.42 | -17.69 | -22.01 | 0.03 | 84.64 | 95.0 | 228.58 | 5.13 | 9.21 | 198.98 | 4.79 | 9.48 |
| 22Q4 (13) | 0.40 | -0.88 | -3.26 | 241.91 | -10.71 | -80.41 | 101.35 | 6.72 | 17.81 | 0.02 | 47.89 | -19.19 | 217.42 | -12.84 | 0.05 | 189.88 | -12.92 | 1.25 |
| 22Q3 (12) | 0.41 | -3.55 | 8.24 | 270.93 | -80.18 | -78.1 | 94.97 | 2.57 | -27.68 | 0.01 | -22.32 | -51.05 | 249.46 | 10.64 | 19.32 | 218.04 | 11.68 | 22.91 |
| 22Q2 (11) | 0.42 | 0.88 | 18.86 | 1366.8 | -17.98 | -5.34 | 92.59 | -13.43 | -30.22 | 0.01 | -8.07 | -40.67 | 225.48 | 7.73 | 17.68 | 195.23 | 7.42 | 20.35 |
| 22Q1 (10) | 0.42 | 0.31 | 24.92 | 1666.34 | 34.94 | 17.59 | 106.96 | 24.33 | -47.01 | 0.02 | -23.48 | -18.91 | 209.30 | -3.69 | 21.5 | 181.75 | -3.08 | 24.72 |
| 21Q4 (9) | 0.42 | 10.9 | 26.57 | 1234.89 | -0.19 | 32.47 | 86.03 | -34.49 | -59.15 | 0.02 | -10.41 | 44.4 | 217.32 | 3.95 | 22.8 | 187.53 | 5.71 | 23.44 |
| 21Q3 (8) | 0.38 | 5.91 | 17.05 | 1237.21 | -14.31 | -22.88 | 131.32 | -1.03 | -68.49 | 0.02 | -5.85 | 210.69 | 209.06 | 9.11 | 19.44 | 177.40 | 9.36 | 15.3 |
| 21Q2 (7) | 0.36 | 6.03 | 19.59 | 1443.9 | 1.89 | -24.16 | 132.69 | -34.26 | -60.32 | 0.02 | 25.64 | 0 | 191.60 | 11.23 | 36.96 | 162.22 | 11.32 | 31.71 |
| 21Q1 (6) | 0.34 | 1.64 | 17.87 | 1417.06 | 52.01 | -9.28 | 201.84 | -4.17 | -19.29 | 0.02 | 36.27 | 0 | 172.26 | -2.66 | 26.54 | 145.73 | -4.07 | 21.33 |
| 20Q4 (5) | 0.33 | 2.55 | 16.17 | 932.22 | -41.89 | -38.39 | 210.62 | -49.46 | 4.73 | 0.01 | 92.75 | 0 | 176.97 | 1.1 | 27.09 | 151.92 | -1.26 | 24.08 |
| 20Q3 (4) | 0.32 | 8.21 | 0.0 | 1604.18 | -15.75 | 0.0 | 416.70 | 24.62 | 0.0 | 0.01 | 0 | 0.0 | 175.04 | 25.13 | 0.0 | 153.86 | 24.93 | 0.0 |
| 20Q2 (3) | 0.30 | 4.5 | 0.0 | 1903.98 | 21.9 | 0.0 | 334.37 | 33.71 | 0.0 | 0.00 | 0 | 0.0 | 139.89 | 2.76 | 0.0 | 123.16 | 2.54 | 0.0 |
| 20Q1 (2) | 0.28 | 0.18 | 0.0 | 1561.93 | 3.23 | 0.0 | 250.07 | 24.35 | 0.0 | 0.00 | 0 | 0.0 | 136.13 | -2.24 | 0.0 | 120.11 | -1.9 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 1513.06 | 0.0 | 0.0 | 201.10 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 139.25 | 0.0 | 0.0 | 122.44 | 0.0 | 0.0 |
