- 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) | 0.12 | -15.67 | 0 | 0 | 135.7 | -14.92 | 2445.75 | -52.94 | 0.00 | 0 | 358.18 | 21.1 | 288.06 | 36.81 |
| 2022 (9) | 0.14 | -32.65 | 0 | 0 | 159.5 | -18.04 | 5197.20 | -86.35 | 0.00 | 0 | 295.76 | 40.97 | 210.55 | 27.41 |
| 2021 (8) | 0.21 | 30.39 | 0 | 0 | 194.61 | 32.37 | 38078.30 | 101.72 | 0.00 | 0 | 209.81 | -27.52 | 165.25 | -32.17 |
| 2020 (7) | 0.16 | 12.01 | 0 | 0 | 147.02 | 22.21 | 18876.70 | 51.19 | 0.00 | 0 | 289.47 | -7.59 | 243.61 | -9.45 |
| 2019 (6) | 0.15 | 5.92 | 0 | 0 | 120.3 | -2.64 | 12485.70 | 0 | 0.00 | 0 | 313.25 | 0.98 | 269.03 | 1.91 |
| 2018 (5) | 0.14 | -4.02 | 0 | 0 | 123.56 | 3.38 | 0.00 | 0 | 0.00 | 0 | 310.21 | -0.55 | 263.99 | -3.35 |
| 2017 (4) | 0.14 | -9.54 | 0 | 0 | 119.52 | 13.05 | 0.00 | 0 | 0.00 | 0 | 311.93 | -2.8 | 273.15 | -4.01 |
| 2016 (3) | 0.16 | 22.33 | 0.03 | -25.0 | 105.72 | 10.82 | 0.00 | 0 | 0.00 | 0 | 320.92 | -24.48 | 284.57 | -25.84 |
| 2015 (2) | 0.13 | -6.53 | 0.04 | -42.86 | 95.4 | -7.67 | 0.00 | 0 | 0.00 | 0 | 424.97 | 9.45 | 383.75 | 10.18 |
| 2014 (1) | 0.14 | -1.27 | 0.07 | 75.0 | 103.33 | 12.41 | 0.00 | 0 | 0.00 | 0 | 388.27 | -8.1 | 348.28 | -6.98 |
| 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) | 0.13 | -24.82 | -0.45 | 0 | -100.0 | -100.0 | 3835.23 | -10.38 | 32.14 | 0.00 | 0 | 0 | 347.36 | 35.54 | 6.84 | 291.78 | 33.62 | 16.49 |
| 24Q2 (19) | 0.18 | 59.37 | -17.46 | 0.01 | -50.0 | -75.0 | 4279.56 | 45.25 | 47.33 | 0.00 | 0 | 0 | 256.27 | -36.82 | 26.85 | 218.36 | -35.55 | 37.03 |
| 24Q1 (18) | 0.11 | -8.31 | -20.3 | 0.02 | 0 | 0 | 2946.37 | 18.48 | 87.78 | 0.00 | 0 | 0 | 405.59 | 13.24 | 31.66 | 338.82 | 17.62 | 45.59 |
| 23Q4 (17) | 0.12 | -9.39 | -15.67 | 0 | -100.0 | 0 | 2486.81 | -14.32 | 353.57 | 0.00 | 0 | 0 | 358.18 | 10.17 | 21.1 | 288.06 | 15.01 | 36.81 |
| 23Q3 (16) | 0.13 | -37.67 | -26.87 | 0.03 | -25.0 | -57.14 | 2902.33 | -0.08 | -80.56 | 0.00 | 0 | 0 | 325.13 | 60.93 | 43.63 | 250.47 | 57.18 | 59.03 |
| 23Q2 (15) | 0.22 | 53.9 | -21.54 | 0.04 | 0 | 100.0 | 2904.75 | 85.13 | -93.31 | 0.00 | 0 | 0 | 202.03 | -34.42 | 18.65 | 159.35 | -31.53 | 21.92 |
| 23Q1 (14) | 0.14 | -2.98 | -29.09 | 0 | 0 | -100.0 | 1569.07 | 186.18 | -96.2 | 0.00 | 0 | 0 | 308.06 | 4.16 | 33.16 | 232.72 | 10.53 | 31.03 |
| 22Q4 (13) | 0.14 | -21.42 | -32.65 | 0 | -100.0 | 0 | 548.28 | -96.33 | -98.65 | 0.00 | 0 | 0 | 295.76 | 30.65 | 40.97 | 210.55 | 33.68 | 27.41 |
| 22Q3 (12) | 0.18 | -33.13 | -2.55 | 0.07 | 250.0 | 600.0 | 14925.90 | -65.6 | -67.64 | 0.00 | 0 | 0 | 226.37 | 32.94 | -1.4 | 157.50 | 20.5 | -14.35 |
| 22Q2 (11) | 0.27 | 39.08 | 9.98 | 0.02 | -66.67 | 100.0 | 43394.90 | 5.03 | 15.7 | 0.00 | 0 | 0 | 170.28 | -26.4 | -9.55 | 130.70 | -26.41 | -17.05 |
| 22Q1 (10) | 0.20 | -7.85 | 21.71 | 0.06 | 0 | 50.0 | 41318.60 | 1.63 | 43.14 | 0.00 | 0 | 0 | 231.35 | 10.27 | -20.67 | 177.61 | 7.48 | -27.85 |
| 21Q4 (9) | 0.21 | 13.7 | 30.39 | 0 | -100.0 | 0 | 40656.80 | -11.84 | 89.38 | 0.00 | 0 | 0 | 209.81 | -8.62 | -27.52 | 165.25 | -10.14 | -32.17 |
| 21Q3 (8) | 0.19 | -24.53 | 22.59 | 0.01 | 0.0 | 0 | 46118.20 | 22.96 | 122.61 | 0.00 | 0 | 0 | 229.59 | 21.96 | -23.27 | 183.89 | 16.7 | -26.06 |
| 21Q2 (7) | 0.25 | 53.92 | 20.82 | 0.01 | -75.0 | 0 | 37505.20 | 29.93 | 105.72 | 0.00 | 0 | 0 | 188.25 | -35.45 | -18.17 | 157.57 | -35.99 | -19.75 |
| 21Q1 (6) | 0.16 | -1.28 | 18.84 | 0.04 | 0 | 300.0 | 28865.30 | 34.45 | 89.89 | 0.00 | 0 | 0 | 291.63 | 0.75 | -11.92 | 246.16 | 1.05 | -12.79 |
| 20Q4 (5) | 0.16 | 6.9 | 12.01 | 0 | 0 | 0 | 21468.90 | 3.63 | 61.95 | 0.00 | 0 | 0 | 289.47 | -3.26 | -7.59 | 243.61 | -2.05 | -9.64 |
| 20Q3 (4) | 0.15 | -25.62 | 0.0 | 0 | 0 | 0.0 | 20716.70 | 13.64 | 0.0 | 0.00 | 0 | 0.0 | 299.23 | 30.07 | 0.0 | 248.70 | 26.66 | 0.0 |
| 20Q2 (3) | 0.21 | 51.39 | 0.0 | 0 | -100.0 | 0.0 | 18230.80 | 19.93 | 0.0 | 0.00 | 0 | 0.0 | 230.06 | -30.51 | 0.0 | 196.35 | -30.44 | 0.0 |
| 20Q1 (2) | 0.14 | -6.96 | 0.0 | 0.01 | 0 | 0.0 | 15201.10 | 14.67 | 0.0 | 0.00 | 0 | 0.0 | 331.09 | 5.7 | 0.0 | 282.26 | 4.69 | 0.0 |
| 19Q4 (1) | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 13256.50 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 313.25 | 0.0 | 0.0 | 269.61 | 0.0 | 0.0 |
