- 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) | 0.57 | 12.59 | 1118.61 | 28.14 | 2479.64 | 0.47 | -6.96 | 0 | 0.62 | 0.0 | 152.48 | 5.7 | 115.03 | 10.82 |
| 2022 (9) | 0.51 | 14.87 | 872.96 | 59.2 | 2467.93 | -33.42 | -11.94 | 0 | 0.62 | 0.0 | 144.26 | -7.03 | 103.80 | -15.32 |
| 2021 (8) | 0.44 | -16.1 | 548.33 | -53.12 | 3706.85 | 36.81 | 30.95 | 1487.18 | 0.62 | -97.91 | 155.17 | -9.34 | 122.58 | -12.5 |
| 2020 (7) | 0.52 | -0.59 | 1169.66 | 2.86 | 2709.55 | 0.8 | 1.95 | 0 | 29.57 | 429.81 | 171.16 | 8.21 | 140.09 | 11.18 |
| 2019 (6) | 0.53 | 12.24 | 1137.13 | 30.9 | 2687.92 | -12.63 | -5.10 | 0 | 5.58 | 0.0 | 158.18 | 36.82 | 126.00 | 37.34 |
| 2018 (5) | 0.47 | -4.08 | 868.73 | -23.89 | 3076.34 | -9.79 | 5.21 | -64.63 | 5.58 | 76.27 | 115.61 | -31.19 | 91.74 | -32.49 |
| 2017 (4) | 0.49 | -8.53 | 1141.39 | -9.19 | 3410.28 | 3.63 | 14.73 | 187.13 | 3.17 | -76.69 | 168.02 | 20.62 | 135.90 | 23.99 |
| 2016 (3) | 0.54 | 3.16 | 1256.91 | 14.47 | 3290.89 | -8.67 | 5.13 | 30.53 | 13.58 | -2.27 | 139.30 | 21.55 | 109.61 | 35.98 |
| 2015 (2) | 0.52 | -9.5 | 1098.04 | -23.17 | 3603.46 | -11.72 | 3.93 | -33.84 | 13.90 | 185.88 | 114.60 | 6.47 | 80.61 | -1.91 |
| 2014 (1) | 0.57 | -10.05 | 1429.27 | -13.71 | 4081.79 | -1.97 | 5.94 | 184.21 | 4.86 | 0 | 107.64 | 14.85 | 82.18 | 23.84 |
| 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) | 0.60 | -1.37 | 5.85 | 1157.6 | -5.63 | 8.18 | 0.29 | -78.36 | 583.33 | 8.70 | 0.0 | 0.0 | 131.29 | -5.25 | -10.56 | 91.65 | -7.95 | -15.81 |
| 24Q2 (19) | 0.61 | 2.76 | 5.46 | 1226.63 | 3.76 | 6.85 | 1.34 | 140.12 | 128.63 | 8.70 | 0.0 | 0.0 | 138.56 | -11.15 | -3.36 | 99.57 | -15.19 | -8.98 |
| 24Q1 (18) | 0.59 | 3.83 | 8.49 | 1182.15 | 5.68 | 14.1 | -3.34 | 48.77 | 83.33 | 8.70 | 0.0 | 0.0 | 155.95 | 2.28 | 8.57 | 117.40 | 2.06 | 12.96 |
| 23Q4 (17) | 0.57 | 0.58 | 12.59 | 1118.61 | 4.54 | 28.14 | -6.52 | -10766.67 | 67.1 | 8.70 | 0.0 | 0.0 | 152.48 | 3.88 | 5.7 | 115.03 | 5.67 | 10.82 |
| 23Q3 (16) | 0.57 | -1.74 | 18.63 | 1070.04 | -6.79 | 55.97 | -0.06 | 98.72 | 99.82 | 8.70 | 0.0 | 0.0 | 146.79 | 2.38 | 8.79 | 108.86 | -0.48 | 11.41 |
| 23Q2 (15) | 0.58 | 5.71 | 31.18 | 1147.98 | 10.8 | 116.83 | -4.68 | 76.64 | 61.73 | 8.70 | 0.0 | 0.0 | 143.38 | -0.18 | -8.73 | 109.39 | 5.25 | -6.46 |
| 23Q1 (14) | 0.54 | 7.76 | 19.96 | 1036.09 | 18.69 | 74.89 | -20.03 | -1.06 | -224.49 | 8.70 | 0.0 | 0.0 | 143.64 | -0.43 | -7.99 | 103.93 | 0.13 | -14.47 |
| 22Q4 (13) | 0.51 | 5.98 | 14.87 | 872.96 | 27.24 | 59.2 | -19.82 | 40.75 | -164.94 | 8.70 | 0.0 | 145.17 | 144.26 | 6.91 | -7.03 | 103.80 | 6.23 | -15.32 |
| 22Q3 (12) | 0.48 | 8.66 | 7.58 | 686.05 | 29.58 | -1.75 | -33.45 | -173.51 | -181.68 | 8.70 | 0.0 | 279.05 | 134.93 | -14.11 | -18.54 | 97.71 | -16.45 | -26.47 |
| 22Q2 (11) | 0.44 | -3.33 | -12.26 | 529.43 | -10.64 | -49.24 | -12.23 | -176.01 | -135.18 | 8.70 | 0.0 | 101.83 | 157.10 | 0.63 | -16.0 | 116.95 | -3.76 | -24.25 |
| 22Q1 (10) | 0.45 | 3.18 | -14.05 | 592.44 | 8.04 | -48.81 | 16.09 | -47.28 | -19.06 | 8.70 | 145.17 | 11.78 | 156.12 | 0.61 | -11.16 | 121.52 | -0.86 | -15.87 |
| 21Q4 (9) | 0.44 | -0.74 | -16.1 | 548.33 | -21.48 | -53.12 | 30.52 | -25.47 | 134.95 | 3.55 | 54.61 | -70.01 | 155.17 | -6.32 | -9.34 | 122.58 | -7.75 | -12.5 |
| 21Q3 (8) | 0.44 | -11.38 | -18.34 | 698.29 | -33.04 | -41.53 | 40.95 | 17.81 | 672.64 | 2.30 | -46.75 | -93.74 | 165.64 | -11.44 | -2.35 | 132.88 | -13.93 | -2.01 |
| 21Q2 (7) | 0.50 | -5.3 | -7.85 | 1042.92 | -9.88 | -13.27 | 34.76 | 74.85 | 1232.25 | 4.31 | -44.62 | 0 | 187.03 | 6.42 | 15.82 | 154.38 | 6.87 | 23.41 |
| 21Q1 (6) | 0.53 | 0.72 | -1.79 | 1157.3 | -1.06 | -4.78 | 19.88 | 53.04 | 424.84 | 7.79 | -34.21 | 0 | 175.74 | 2.68 | 4.89 | 144.45 | 3.11 | 13.13 |
| 20Q4 (5) | 0.52 | -3.39 | -0.59 | 1169.66 | -2.06 | 2.86 | 12.99 | 145.09 | 240.58 | 11.83 | -67.74 | 0 | 171.16 | 0.91 | 8.21 | 140.09 | 3.31 | 11.18 |
| 20Q3 (4) | 0.54 | 0.0 | 0.0 | 1194.32 | -0.68 | 0.0 | 5.30 | 272.64 | 0.0 | 36.68 | 0 | 0.0 | 169.62 | 5.03 | 0.0 | 135.60 | 8.39 | 0.0 |
| 20Q2 (3) | 0.54 | 0.93 | 0.0 | 1202.49 | -1.06 | 0.0 | -3.07 | 49.84 | 0.0 | 0.00 | 0 | 0.0 | 161.49 | -3.61 | 0.0 | 125.10 | -2.02 | 0.0 |
| 20Q1 (2) | 0.54 | 1.95 | 0.0 | 1215.37 | 6.88 | 0.0 | -6.12 | 33.77 | 0.0 | 0.00 | 0 | 0.0 | 167.54 | 5.92 | 0.0 | 127.68 | 1.33 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 1137.13 | 0.0 | 0.0 | -9.24 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 158.18 | 0.0 | 0.0 | 126.00 | 0.0 | 0.0 |
