- 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) | 0.41 | 51.1 | 127.33 | 71.19 | 4334.46 | -21.02 | 218.30 | -40.43 | 0.00 | 0 | 125.38 | -40.37 | 104.02 | -33.51 |
| 2022 (9) | 0.27 | -20.94 | 74.38 | -86.87 | 5487.96 | 11.22 | 366.46 | -44.44 | 0.00 | 0 | 210.25 | 27.96 | 156.44 | 22.15 |
| 2021 (8) | 0.34 | 15.56 | 566.49 | 98.11 | 4934.15 | 53.17 | 659.63 | 714.66 | 0.01 | 0 | 164.31 | -19.05 | 128.07 | -26.59 |
| 2020 (7) | 0.30 | -5.44 | 285.94 | -51.97 | 3221.46 | 30.84 | 80.97 | 360.32 | 0.00 | 0 | 202.97 | -0.24 | 174.47 | -3.21 |
| 2019 (6) | 0.31 | -1.38 | 595.3 | 11.43 | 2462.22 | 3.43 | 17.59 | 19.34 | 0.01 | -38.68 | 203.46 | 5.67 | 180.26 | 9.49 |
| 2018 (5) | 0.32 | -5.9 | 534.23 | -19.58 | 2380.57 | -0.07 | 14.74 | -50.87 | 0.01 | -86.14 | 192.54 | 2.67 | 164.64 | 0.6 |
| 2017 (4) | 0.34 | 1.32 | 664.34 | 20.82 | 2382.16 | -13.54 | 30.00 | -39.63 | 0.08 | 401.1 | 187.54 | 1.61 | 163.66 | 8.85 |
| 2016 (3) | 0.33 | 12.85 | 549.88 | 11.74 | 2755.12 | 29.19 | 49.69 | -9.44 | 0.02 | 0 | 184.57 | -13.02 | 150.36 | -18.18 |
| 2015 (2) | 0.30 | 0.58 | 492.11 | 6.28 | 2132.55 | 0.09 | 54.87 | -50.27 | 0.00 | 0 | 212.19 | -13.25 | 183.76 | -16.32 |
| 2014 (1) | 0.29 | 20.47 | 463.03 | 58.6 | 2130.63 | 56.6 | 110.34 | -45.44 | 0.00 | 0 | 244.59 | -7.17 | 219.59 | -10.43 |
| 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) | 0.37 | -12.33 | 3.57 | 279.93 | 45.65 | -35.75 | 140.11 | -81.26 | 66.92 | 0.00 | 0 | 0 | 142.87 | 14.59 | 4.03 | 110.79 | 11.29 | 3.48 |
| 24Q2 (19) | 0.43 | 1.38 | -4.2 | 192.19 | 20.32 | 41.85 | 747.72 | 21.62 | 55.97 | 0.00 | 0 | 0 | 124.68 | 8.46 | 4.96 | 99.55 | 12.08 | 5.37 |
| 24Q1 (18) | 0.42 | 2.48 | -5.73 | 159.73 | 25.45 | 17.42 | 614.82 | 55.44 | 15.92 | 0.00 | 0 | 0 | 114.95 | -8.32 | -2.62 | 88.82 | -14.61 | 1.45 |
| 23Q4 (17) | 0.41 | 13.7 | 51.1 | 127.33 | -70.78 | 71.19 | 395.54 | 371.22 | 101.17 | 0.00 | 0 | 0 | 125.38 | -8.7 | -40.37 | 104.02 | -2.84 | -33.51 |
| 23Q3 (16) | 0.36 | -18.9 | 9.26 | 435.71 | 221.58 | -16.28 | 83.94 | -82.49 | -72.15 | 0.00 | 0 | 0 | 137.33 | 15.61 | -19.07 | 107.06 | 13.31 | -12.25 |
| 23Q2 (15) | 0.45 | -0.25 | -3.7 | 135.49 | -0.4 | -69.61 | 479.40 | -9.62 | 11.56 | 0.00 | 0 | -100.0 | 118.79 | 0.64 | -10.18 | 94.48 | 7.92 | -6.9 |
| 23Q1 (14) | 0.45 | 64.28 | 25.18 | 136.03 | 82.89 | -81.93 | 530.40 | 169.76 | -31.21 | 0.00 | 0 | -100.0 | 118.04 | -43.86 | -33.49 | 87.55 | -44.04 | -35.71 |
| 22Q4 (13) | 0.27 | -17.79 | -20.94 | 74.38 | -85.71 | -86.87 | 196.62 | -34.77 | -78.4 | 0.00 | 0 | -100.0 | 210.25 | 23.91 | 27.96 | 156.44 | 28.22 | 22.15 |
| 22Q3 (12) | 0.33 | -28.52 | -3.95 | 520.42 | 16.71 | -6.15 | 301.41 | -29.86 | -32.22 | 0.00 | -100.0 | -100.0 | 169.68 | 28.29 | 2.04 | 122.01 | 20.23 | -5.54 |
| 22Q2 (11) | 0.46 | 29.66 | 19.94 | 445.91 | -40.78 | 39.08 | 429.74 | -44.26 | -41.51 | 0.02 | -6.14 | -22.37 | 132.26 | -25.47 | -16.09 | 101.48 | -25.49 | -20.96 |
| 22Q1 (10) | 0.36 | 3.75 | 20.26 | 752.95 | 32.91 | 128.15 | 771.01 | -15.29 | 4.86 | 0.02 | -9.65 | 0 | 177.47 | 8.01 | -14.32 | 136.19 | 6.34 | -19.77 |
| 21Q4 (9) | 0.34 | -0.12 | 15.56 | 566.49 | 2.16 | 98.11 | 910.22 | 104.7 | 155.3 | 0.03 | -5.87 | 0 | 164.31 | -1.18 | -19.05 | 128.07 | -0.85 | -26.59 |
| 21Q3 (8) | 0.34 | -10.74 | 13.07 | 554.5 | 72.95 | 45.88 | 444.66 | -39.48 | 124.22 | 0.03 | -2.74 | 0 | 166.28 | 5.49 | -16.94 | 129.17 | 0.61 | -23.61 |
| 21Q2 (7) | 0.39 | 30.01 | 17.03 | 320.62 | -2.85 | -36.39 | 734.68 | -0.08 | 1346.22 | 0.03 | 0 | 47.5 | 157.62 | -23.91 | -15.68 | 128.39 | -24.37 | -19.19 |
| 21Q1 (6) | 0.30 | -0.3 | -0.37 | 330.03 | 15.42 | -43.21 | 735.25 | 106.22 | 3016.79 | 0.00 | 0 | -100.0 | 207.14 | 2.05 | -2.85 | 169.75 | -2.71 | -7.98 |
| 20Q4 (5) | 0.30 | -2.27 | -5.44 | 285.94 | -24.77 | -51.97 | 356.53 | 79.78 | 1612.44 | 0.00 | 0 | -100.0 | 202.97 | 1.39 | -0.24 | 174.47 | 3.18 | -3.21 |
| 20Q3 (4) | 0.30 | -7.62 | 0.0 | 380.1 | -24.59 | 0.0 | 198.31 | 290.37 | 0.0 | 0.00 | -100.0 | 0.0 | 200.19 | 7.09 | 0.0 | 169.09 | 6.43 | 0.0 |
| 20Q2 (3) | 0.33 | 10.68 | 0.0 | 504.04 | -13.27 | 0.0 | 50.80 | 115.35 | 0.0 | 0.02 | -29.75 | 0.0 | 186.94 | -12.33 | 0.0 | 158.87 | -13.88 | 0.0 |
| 20Q1 (2) | 0.30 | -5.37 | 0.0 | 581.13 | -2.38 | 0.0 | 23.59 | 13.3 | 0.0 | 0.03 | 10.69 | 0.0 | 213.22 | 4.8 | 0.0 | 184.48 | 2.34 | 0.0 |
| 19Q4 (1) | 0.31 | 0.0 | 0.0 | 595.3 | 0.0 | 0.0 | 20.82 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 203.46 | 0.0 | 0.0 | 180.26 | 0.0 | 0.0 |
