- 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) | 0.52 | 1.4 | 399.28 | 7.3 | 503.51 | 45.78 | 3.54 | -29.48 | 12.45 | 252.3 | 188.63 | -7.58 | 104.92 | -11.74 |
| 2022 (9) | 0.51 | -33.35 | 372.1 | -8.38 | 345.39 | 16.67 | 5.02 | 144.88 | 3.54 | -49.13 | 204.09 | 182.17 | 118.88 | 202.57 |
| 2021 (8) | 0.77 | -1.58 | 406.13 | -4.62 | 296.05 | -6.43 | 2.05 | 0 | 6.95 | -22.27 | 72.33 | 3.08 | 39.29 | 8.81 |
| 2020 (7) | 0.78 | 3.32 | 425.82 | -9.59 | 316.41 | -10.68 | -0.67 | 0 | 8.94 | 0.0 | 70.17 | -4.17 | 36.11 | -9.66 |
| 2019 (6) | 0.76 | -2.39 | 471.01 | -23.24 | 354.23 | -41.57 | -2.36 | 0 | 8.94 | -97.27 | 73.22 | 11.26 | 39.97 | 18.39 |
| 2018 (5) | 0.78 | 30.72 | 613.59 | -40.13 | 606.23 | -19.76 | -7.04 | 0 | 327.97 | 0.0 | 65.81 | -34.47 | 33.76 | -56.02 |
| 2017 (4) | 0.59 | -7.0 | 1024.9 | -5.44 | 755.53 | -2.74 | 1.77 | 261.22 | 327.97 | 180.18 | 100.42 | -20.47 | 76.76 | -18.24 |
| 2016 (3) | 0.64 | -15.57 | 1083.88 | 0.94 | 776.78 | -18.01 | 0.49 | 0 | 117.06 | 0.0 | 126.27 | 51.04 | 93.89 | 56.2 |
| 2015 (2) | 0.76 | 6.63 | 1073.79 | 8.22 | 947.44 | -15.86 | -1.25 | 0 | 117.06 | 0.0 | 83.60 | -8.82 | 60.11 | -2.13 |
| 2014 (1) | 0.71 | 2.36 | 992.2 | 14.02 | 1126.09 | -0.28 | 0.33 | 0 | 117.06 | 0 | 91.69 | 22.4 | 61.42 | 30.51 |
| 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) | 0.53 | -5.59 | 4.89 | 423.15 | 2.48 | 15.73 | 29.71 | 1312.65 | 536.19 | 3.78 | -92.04 | -93.29 | 176.58 | 18.57 | -12.83 | 102.43 | 48.82 | -3.44 |
| 24Q2 (19) | 0.56 | 3.46 | 9.46 | 412.92 | 3.23 | 10.02 | -2.45 | -159.61 | -145.12 | 47.42 | 0.0 | -13.53 | 148.92 | -17.44 | -24.99 | 68.83 | -17.61 | -38.15 |
| 24Q1 (18) | 0.54 | 3.14 | 6.62 | 399.99 | 0.18 | 11.55 | 4.11 | 319.39 | 34.31 | 47.42 | 50.45 | -32.02 | 180.37 | -4.38 | -8.83 | 83.54 | -20.38 | -25.32 |
| 23Q4 (17) | 0.52 | 4.11 | 1.4 | 399.28 | 9.21 | 7.3 | 0.98 | -79.01 | -14.78 | 31.52 | -43.97 | -71.63 | 188.63 | -6.88 | -7.58 | 104.92 | -1.09 | -11.74 |
| 23Q3 (16) | 0.50 | -1.47 | -0.83 | 365.62 | -2.58 | 8.66 | 4.67 | -14.0 | -71.26 | 56.26 | 2.58 | 1664.48 | 202.56 | 2.03 | 13.13 | 106.08 | -4.68 | 21.22 |
| 23Q2 (15) | 0.51 | 0.77 | -34.37 | 375.31 | 4.67 | -12.49 | 5.43 | 77.45 | 432.35 | 54.85 | -21.38 | -3.68 | 198.53 | 0.34 | 180.69 | 111.29 | -0.52 | 195.12 |
| 23Q1 (14) | 0.50 | -1.9 | -35.02 | 358.56 | -3.64 | -13.8 | 3.06 | 166.09 | 222.11 | 69.76 | -37.22 | 40.6 | 197.85 | -3.06 | 170.51 | 111.87 | -5.9 | 176.5 |
| 22Q4 (13) | 0.51 | 1.82 | -33.35 | 372.1 | 10.58 | -8.38 | 1.15 | -92.92 | -76.04 | 111.12 | 3385.15 | 947.36 | 204.09 | 13.98 | 182.17 | 118.88 | 35.85 | 202.57 |
| 22Q3 (12) | 0.51 | -34.8 | -35.7 | 336.49 | -21.55 | -14.98 | 16.25 | 1493.14 | 1036.36 | 3.19 | -94.4 | -90.93 | 179.05 | 153.15 | 145.85 | 87.51 | 132.06 | 109.96 |
| 22Q2 (11) | 0.78 | -0.22 | -1.9 | 428.9 | 3.11 | 0.0 | 1.02 | 7.37 | -51.89 | 56.94 | 14.76 | 67.94 | 70.73 | -3.3 | -7.19 | 37.71 | -6.8 | -11.54 |
| 22Q1 (10) | 0.78 | 0.61 | -1.57 | 415.98 | 2.43 | -2.05 | 0.95 | -80.21 | 2275.0 | 49.62 | 367.63 | -34.75 | 73.14 | 1.12 | -0.76 | 40.46 | 2.98 | 9.59 |
| 21Q4 (9) | 0.77 | -1.77 | -1.58 | 406.13 | 2.62 | -4.62 | 4.80 | 235.66 | 172.73 | 10.61 | -69.81 | -86.05 | 72.33 | -0.69 | 3.08 | 39.29 | -5.73 | 8.81 |
| 21Q3 (8) | 0.79 | -0.52 | 2.88 | 395.78 | -7.72 | -9.7 | 1.43 | -32.55 | 1330.0 | 35.15 | 3.67 | -53.77 | 72.83 | -4.44 | 2.2 | 41.68 | -2.23 | 4.36 |
| 21Q2 (7) | 0.79 | 0.11 | 1.94 | 428.9 | 1.0 | -6.39 | 2.12 | 5200.0 | 265.52 | 33.91 | -55.41 | -55.41 | 76.21 | 3.41 | 7.75 | 42.63 | 15.47 | 8.2 |
| 21Q1 (6) | 0.79 | 0.6 | 3.38 | 424.67 | -0.27 | -7.05 | 0.04 | 100.61 | -95.4 | 76.04 | 0.0 | 0.0 | 73.70 | 5.03 | 1.36 | 36.92 | 2.24 | -7.42 |
| 20Q4 (5) | 0.78 | 2.68 | 3.32 | 425.82 | -2.84 | -9.59 | -6.60 | -6700.0 | -282.83 | 76.04 | 0.0 | 453.58 | 70.17 | -1.53 | -4.75 | 36.11 | -9.59 | -10.69 |
| 20Q3 (4) | 0.76 | -1.43 | 0.0 | 438.28 | -4.34 | 0.0 | 0.10 | -82.76 | 0.0 | 76.04 | 0.0 | 0.0 | 71.26 | 0.75 | 0.0 | 39.94 | 1.37 | 0.0 |
| 20Q2 (3) | 0.78 | 1.53 | 0.0 | 458.18 | 0.29 | 0.0 | 0.58 | -33.33 | 0.0 | 76.04 | 0.0 | 0.0 | 70.73 | -2.72 | 0.0 | 39.40 | -1.2 | 0.0 |
| 20Q1 (2) | 0.76 | 0.54 | 0.0 | 456.87 | -3.0 | 0.0 | 0.87 | -75.9 | 0.0 | 76.04 | 453.58 | 0.0 | 72.71 | -1.3 | 0.0 | 39.88 | -1.36 | 0.0 |
| 19Q4 (1) | 0.76 | 0.0 | 0.0 | 471.01 | 0.0 | 0.0 | 3.61 | 0.0 | 0.0 | 13.74 | 0.0 | 0.0 | 73.67 | 0.0 | 0.0 | 40.43 | 0.0 | 0.0 |
