- 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) | 0.25 | -0.44 | 21.85 | -5.9 | 2231.99 | 2.98 | 148.24 | -17.99 | 0.00 | 0 | 156.93 | 1.17 | 89.33 | -21.7 |
| 2022 (9) | 0.25 | 4.21 | 23.22 | 38.3 | 2167.39 | 2.97 | 180.76 | -14.8 | 0.04 | -1.98 | 155.11 | 9.56 | 114.09 | 15.02 |
| 2021 (8) | 0.24 | 2.64 | 16.79 | -80.63 | 2104.78 | 1.38 | 212.15 | 1.58 | 0.04 | 0 | 141.57 | 23.63 | 99.19 | 32.98 |
| 2020 (7) | 0.23 | 21.29 | 86.66 | 412.78 | 2076.09 | 0.04 | 208.85 | -48.03 | 0.00 | 0 | 114.51 | -21.67 | 74.59 | -20.63 |
| 2019 (6) | 0.19 | 10.42 | 16.9 | -0.65 | 2075.2 | -3.7 | 401.89 | -84.28 | 0.05 | 8.27 | 146.18 | -2.13 | 93.98 | -0.1 |
| 2018 (5) | 0.17 | 0.47 | 17.01 | 1.73 | 2154.83 | -5.29 | 2557.19 | 16.69 | 0.05 | 9.5 | 149.36 | 12.95 | 94.07 | -7.21 |
| 2017 (4) | 0.17 | 1.24 | 16.72 | -3.91 | 2275.14 | -1.08 | 2191.35 | -12.14 | 0.04 | 3.07 | 132.24 | -2.61 | 101.38 | -5.2 |
| 2016 (3) | 0.17 | -2.64 | 17.4 | -6.45 | 2299.91 | -0.78 | 2494.06 | 58.96 | 0.04 | -1.87 | 135.79 | 4.29 | 106.94 | 5.86 |
| 2015 (2) | 0.17 | 0.98 | 18.6 | -24.51 | 2317.95 | 2.29 | 1568.95 | 55.37 | 0.04 | -17.3 | 130.21 | 10.49 | 101.02 | 11.57 |
| 2014 (1) | 0.17 | 0.47 | 24.64 | 26.1 | 2266.09 | -0.6 | 1009.80 | -25.19 | 0.05 | 0 | 117.85 | 14.56 | 90.54 | 27.29 |
| 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) | 0.24 | -18.71 | -1.83 | 108.3 | 451.15 | 346.41 | 134.88 | -9.75 | -7.64 | 0.18 | 0 | 0 | 147.05 | 15.15 | -4.21 | 80.99 | 26.84 | -8.1 |
| 24Q2 (19) | 0.30 | 26.69 | 1.19 | 19.65 | -4.84 | -12.82 | 149.45 | 3.12 | -8.88 | 0.00 | 0 | -100.0 | 127.70 | -30.05 | 1.01 | 63.85 | -30.57 | -17.72 |
| 24Q1 (18) | 0.23 | -4.91 | 1.47 | 20.65 | -5.49 | 6.33 | 144.93 | 18.26 | -11.4 | 0.00 | 0 | -100.0 | 182.57 | 16.34 | -2.57 | 91.96 | 2.94 | -11.95 |
| 23Q4 (17) | 0.25 | 0.24 | -0.44 | 21.85 | -9.93 | -5.9 | 122.55 | -16.08 | -18.65 | 0.00 | 0 | -100.0 | 156.93 | 2.23 | 1.17 | 89.33 | 1.36 | -21.7 |
| 23Q3 (16) | 0.25 | -16.2 | 3.54 | 24.26 | 7.63 | 10.68 | 146.04 | -10.96 | -17.54 | 0.00 | -100.0 | -100.0 | 153.51 | 21.43 | -0.3 | 88.13 | 13.57 | -10.14 |
| 23Q2 (15) | 0.29 | 27.04 | 1.24 | 22.54 | 16.07 | 9.9 | 164.01 | 0.27 | -15.25 | 0.16 | -2.8 | -2.66 | 126.42 | -32.53 | 5.32 | 77.60 | -25.7 | -7.38 |
| 23Q1 (14) | 0.23 | -6.71 | 1.41 | 19.42 | -16.37 | 16.64 | 163.57 | 8.58 | -21.9 | 0.17 | -12.88 | -6.05 | 187.38 | 20.8 | 6.74 | 104.44 | -8.46 | -11.08 |
| 22Q4 (13) | 0.25 | 4.26 | 4.21 | 23.22 | 5.93 | 38.3 | 150.65 | -14.94 | -24.46 | 0.19 | 11.4 | 2.77 | 155.11 | 0.74 | 9.56 | 114.09 | 16.32 | 15.02 |
| 22Q3 (12) | 0.24 | -18.06 | 3.17 | 21.92 | 6.87 | 30.87 | 177.11 | -8.48 | -18.29 | 0.17 | 3.18 | 0.09 | 153.97 | 28.28 | 18.28 | 98.08 | 17.07 | 28.61 |
| 22Q2 (11) | 0.29 | 27.24 | 3.35 | 20.51 | 23.18 | 22.45 | 193.53 | -7.59 | -7.57 | 0.17 | -6.18 | 0 | 120.03 | -31.63 | 12.44 | 83.78 | -28.67 | 43.34 |
| 22Q1 (10) | 0.23 | -4.13 | 5.71 | 16.65 | -0.83 | -75.02 | 209.43 | 5.01 | -6.58 | 0.18 | -4.7 | 0 | 175.55 | 24.0 | 26.22 | 117.46 | 18.42 | 45.05 |
| 21Q4 (9) | 0.24 | 3.22 | 2.64 | 16.79 | 0.24 | -80.63 | 199.43 | -8.0 | 10.6 | 0.19 | 8.49 | 0 | 141.57 | 8.76 | 23.63 | 99.19 | 30.07 | 32.98 |
| 21Q3 (8) | 0.23 | -17.92 | -2.87 | 16.75 | 0.0 | -87.74 | 216.76 | 3.52 | 14.74 | 0.17 | 0 | 0 | 130.17 | 21.94 | 26.16 | 76.26 | 30.47 | 35.48 |
| 21Q2 (7) | 0.28 | 30.14 | 4.09 | 16.75 | -74.87 | -90.51 | 209.39 | -6.59 | -8.54 | 0.00 | 0 | -100.0 | 106.75 | -23.25 | 42.09 | 58.45 | -27.82 | 39.3 |
| 21Q1 (6) | 0.22 | -6.92 | 1.27 | 66.65 | -23.09 | -69.2 | 224.17 | 24.32 | -11.15 | 0.00 | 0 | -100.0 | 139.08 | 21.46 | 47.17 | 80.98 | 8.57 | 61.51 |
| 20Q4 (5) | 0.23 | -2.32 | 21.29 | 86.66 | -36.59 | 412.78 | 180.32 | -4.55 | -52.5 | 0.00 | 0 | -100.0 | 114.51 | 10.98 | -21.67 | 74.59 | 32.51 | -20.63 |
| 20Q3 (4) | 0.24 | -12.04 | 0.0 | 136.66 | -22.57 | 0.0 | 188.91 | -17.49 | 0.0 | 0.00 | -100.0 | 0.0 | 103.18 | 37.34 | 0.0 | 56.29 | 34.15 | 0.0 |
| 20Q2 (3) | 0.27 | 26.62 | 0.0 | 176.5 | -18.43 | 0.0 | 228.95 | -9.25 | 0.0 | 0.19 | -3.39 | 0.0 | 75.13 | -20.5 | 0.0 | 41.96 | -16.31 | 0.0 |
| 20Q1 (2) | 0.21 | 11.48 | 0.0 | 216.37 | 1180.3 | 0.0 | 252.29 | -33.54 | 0.0 | 0.19 | -6.15 | 0.0 | 94.50 | -35.35 | 0.0 | 50.14 | -46.65 | 0.0 |
| 19Q4 (1) | 0.19 | 0.0 | 0.0 | 16.9 | 0.0 | 0.0 | 379.63 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 146.18 | 0.0 | 0.0 | 93.98 | 0.0 | 0.0 |
