- 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) | 0.38 | 22.42 | 774.17 | 36.55 | 180.74 | -35.03 | 11.32 | -53.8 | 0.00 | 0 | 130.82 | -52.11 | 128.15 | -52.13 |
| 2022 (9) | 0.31 | -18.9 | 566.96 | -27.34 | 278.21 | -32.3 | 24.50 | -5.73 | 0.00 | 0 | 273.15 | 24.79 | 267.72 | 24.96 |
| 2021 (8) | 0.39 | 1.15 | 780.32 | 10.74 | 410.95 | -50.19 | 25.99 | -63.85 | 0.00 | 0 | 218.89 | -0.83 | 214.24 | 0.39 |
| 2020 (7) | 0.38 | -1.67 | 704.66 | 0.16 | 825.06 | -9.96 | 71.89 | 229.47 | 0.00 | 0 | 220.72 | 7.31 | 213.41 | 13.0 |
| 2019 (6) | 0.39 | -5.54 | 703.52 | -4.46 | 916.28 | -3.97 | 21.82 | -75.46 | 0.00 | 0 | 205.69 | 8.85 | 188.86 | 16.58 |
| 2018 (5) | 0.41 | 9.03 | 736.33 | 53.32 | 954.16 | 2.27 | 88.91 | -14.72 | 0.00 | 0 | 188.96 | -3.51 | 162.00 | -10.02 |
| 2017 (4) | 0.38 | 10.74 | 480.25 | 24.36 | 932.96 | 17.93 | 104.26 | -24.81 | 0.00 | 0 | 195.84 | -12.31 | 180.04 | -16.24 |
| 2016 (3) | 0.34 | 5.18 | 386.19 | 68.01 | 791.14 | -4.0 | 138.67 | -31.13 | 0.01 | 0 | 223.32 | -3.22 | 214.94 | 2.65 |
| 2015 (2) | 0.32 | 8.61 | 229.86 | 48.04 | 824.13 | 49.09 | 201.35 | 39.46 | 0.00 | 0 | 230.76 | -7.03 | 209.40 | -3.14 |
| 2014 (1) | 0.30 | -0.8 | 155.27 | -24.81 | 552.77 | 27.82 | 144.38 | 136.11 | 0.00 | 0 | 248.22 | 19.94 | 216.18 | 12.99 |
| 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) | 0.31 | -15.79 | -17.94 | 608.21 | -23.17 | -21.89 | 6.46 | -53.19 | -62.29 | 0.00 | 0 | 0 | 187.24 | 36.13 | 31.97 | 184.48 | 36.07 | 32.27 |
| 24Q2 (19) | 0.37 | 6.64 | 0.05 | 791.59 | 12.23 | 18.4 | 13.80 | -18.78 | -46.41 | 0.00 | 0 | 0 | 137.54 | -3.13 | -13.22 | 135.58 | -2.73 | -12.56 |
| 24Q1 (18) | 0.35 | -9.79 | 2.85 | 705.3 | -8.9 | 9.56 | 16.99 | 855.11 | 188.46 | 0.00 | 0 | 0 | 141.98 | 8.53 | -30.21 | 139.39 | 8.77 | -29.65 |
| 23Q4 (17) | 0.38 | 1.29 | 22.42 | 774.17 | -0.58 | 36.55 | -2.25 | -113.13 | -199.12 | 0.00 | 0 | 0 | 130.82 | -7.8 | -52.11 | 128.15 | -8.12 | -52.13 |
| 23Q3 (16) | 0.38 | 2.68 | 3.07 | 778.67 | 16.47 | -1.11 | 17.13 | -33.48 | -61.06 | 0.00 | 0 | 0 | 141.88 | -10.48 | -40.87 | 139.47 | -10.05 | -40.74 |
| 23Q2 (15) | 0.37 | 9.62 | -4.43 | 668.56 | 3.85 | -9.94 | 25.75 | 337.18 | -21.21 | 0.00 | 0 | 0 | 158.49 | -22.09 | -27.88 | 155.05 | -21.75 | -27.82 |
| 23Q1 (14) | 0.34 | 7.37 | -6.08 | 643.76 | 13.55 | -9.36 | 5.89 | 159.47 | -75.86 | 0.00 | 0 | 0 | 203.43 | -25.52 | -14.77 | 198.14 | -25.99 | -15.18 |
| 22Q4 (13) | 0.31 | -14.71 | -18.9 | 566.96 | -27.99 | -27.34 | 2.27 | -94.84 | -93.27 | 0.00 | 0 | 0 | 273.15 | 13.85 | 24.79 | 267.72 | 13.76 | 24.96 |
| 22Q3 (12) | 0.37 | -4.79 | -6.03 | 787.38 | 6.06 | -0.62 | 43.99 | 34.61 | 100.32 | 0.00 | 0 | 0 | 239.93 | 9.18 | 10.7 | 235.34 | 9.56 | 10.85 |
| 22Q2 (11) | 0.39 | 7.73 | -3.91 | 742.38 | 4.53 | 3.4 | 32.68 | 33.93 | 118.74 | 0.00 | 0 | 0 | 219.75 | -7.93 | 2.53 | 214.81 | -8.04 | 2.34 |
| 22Q1 (10) | 0.36 | -7.29 | -0.42 | 710.23 | -8.98 | 1.25 | 24.40 | -27.64 | -24.62 | 0.00 | 0 | 0 | 238.67 | 9.04 | 0.84 | 233.60 | 9.04 | 1.43 |
| 21Q4 (9) | 0.39 | -1.18 | 1.15 | 780.32 | -1.51 | 10.74 | 33.72 | 53.55 | -85.03 | 0.00 | 0 | 0 | 218.89 | 1.0 | -0.83 | 214.24 | 0.91 | 0.39 |
| 21Q3 (8) | 0.39 | -2.64 | -4.82 | 792.32 | 10.35 | 17.3 | 21.96 | 46.99 | -23.14 | 0.00 | 0 | 0 | 216.73 | 1.12 | 22.96 | 212.31 | 1.15 | 28.13 |
| 21Q2 (7) | 0.40 | 11.64 | -1.57 | 717.99 | 2.35 | -0.45 | 14.94 | -53.85 | -52.42 | 0.00 | 0 | 0 | 214.33 | -9.45 | 5.79 | 209.90 | -8.86 | 9.32 |
| 21Q1 (6) | 0.36 | -5.83 | -4.51 | 701.49 | -0.45 | -3.47 | 32.37 | -85.63 | 2.02 | 0.00 | 0 | 0 | 236.69 | 7.24 | 9.55 | 230.31 | 7.92 | 15.0 |
| 20Q4 (5) | 0.38 | -7.01 | -1.67 | 704.66 | 4.33 | 0.16 | 225.23 | 688.34 | 878.84 | 0.00 | 0 | 0 | 220.72 | 25.22 | 7.31 | 213.41 | 28.79 | 13.0 |
| 20Q3 (4) | 0.41 | 0.69 | 0.0 | 675.44 | -6.35 | 0.0 | 28.57 | -9.01 | 0.0 | 0.00 | 0 | 0.0 | 176.26 | -13.0 | 0.0 | 165.70 | -13.7 | 0.0 |
| 20Q2 (3) | 0.41 | 8.3 | 0.0 | 721.21 | -0.76 | 0.0 | 31.40 | -1.04 | 0.0 | 0.00 | 0 | 0.0 | 202.60 | -6.23 | 0.0 | 192.01 | -4.12 | 0.0 |
| 20Q1 (2) | 0.38 | -3.03 | 0.0 | 726.74 | 3.3 | 0.0 | 31.73 | 37.9 | 0.0 | 0.00 | 0 | 0.0 | 216.05 | 5.04 | 0.0 | 200.27 | 6.04 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | 703.52 | 0.0 | 0.0 | 23.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 205.69 | 0.0 | 0.0 | 188.86 | 0.0 | 0.0 |
