- 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) | 0.29 | -9.52 | 377.02 | -26.91 | 1406.24 | -62.59 | 5.49 | -94.42 | 0.06 | 3471.98 | 415.41 | -6.84 | 397.16 | -8.46 |
| 2022 (9) | 0.32 | -17.14 | 515.82 | 3.74 | 3759.0 | 12.65 | 98.43 | 23.55 | 0.00 | -94.49 | 445.91 | 44.14 | 433.86 | 47.29 |
| 2021 (8) | 0.39 | -52.02 | 497.2 | -57.63 | 3336.87 | 120.58 | 79.67 | 1338.09 | 0.03 | -99.11 | 309.35 | 299.52 | 294.56 | 343.28 |
| 2020 (7) | 0.81 | -10.65 | 1173.53 | -8.41 | 1512.77 | 1.41 | 5.54 | 5440.0 | 3.43 | -97.37 | 77.43 | 32.4 | 66.45 | 42.87 |
| 2019 (6) | 0.91 | 6.5 | 1281.32 | 55.18 | 1491.81 | 5.18 | 0.10 | 0 | 130.26 | 0.0 | 58.48 | -19.81 | 46.51 | -17.78 |
| 2018 (5) | 0.85 | 6.81 | 825.72 | 15.37 | 1418.33 | 8.21 | -2.87 | 0 | 130.26 | 0.0 | 72.93 | 20.27 | 56.57 | 16.21 |
| 2017 (4) | 0.80 | -9.07 | 715.7 | -11.66 | 1310.78 | 13.59 | 1.35 | 0 | 130.26 | -3.78 | 60.64 | 2.04 | 48.68 | 0.33 |
| 2016 (3) | 0.88 | 10.69 | 810.21 | 4.83 | 1154.0 | -9.53 | -6.89 | 0 | 135.38 | 0.0 | 59.43 | -32.38 | 48.52 | -37.3 |
| 2015 (2) | 0.80 | 6.32 | 772.88 | 24.28 | 1275.59 | -5.36 | -3.38 | 0 | 135.38 | 0.0 | 87.89 | -20.09 | 77.39 | -15.34 |
| 2014 (1) | 0.75 | -2.09 | 621.88 | 8.4 | 1347.78 | 13.38 | 1.56 | 0 | 135.38 | 0 | 109.99 | 20.55 | 91.41 | 25.96 |
| 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) | 0.25 | -7.71 | -21.97 | 302.7 | -12.02 | -32.19 | 81.85 | 129.46 | 1311.21 | 0.01 | -56.06 | -95.67 | 506.35 | 10.8 | 16.35 | 483.08 | 11.32 | 15.69 |
| 24Q2 (19) | 0.27 | -3.33 | -35.88 | 344.07 | 1.61 | -27.83 | 35.67 | 38.79 | 223.1 | 0.01 | -61.61 | -84.66 | 456.98 | -2.31 | 71.03 | 433.96 | -3.27 | 67.02 |
| 24Q1 (18) | 0.28 | -4.68 | -10.58 | 338.63 | -10.18 | -30.73 | 25.70 | 953.82 | 233.33 | 0.03 | -74.31 | -60.04 | 467.80 | 12.61 | 1.41 | 448.65 | 12.96 | -0.14 |
| 23Q4 (17) | 0.29 | -8.24 | -9.52 | 377.02 | -15.54 | -26.91 | -3.01 | -151.9 | -110.29 | 0.12 | 0.0 | 485.35 | 415.41 | -4.54 | -6.84 | 397.16 | -4.89 | -8.46 |
| 23Q3 (16) | 0.32 | -24.16 | -6.42 | 446.37 | -6.37 | -10.26 | 5.80 | -47.46 | -94.48 | 0.12 | 55.51 | 338.07 | 435.18 | 62.87 | -4.29 | 417.56 | 60.71 | -4.53 |
| 23Q2 (15) | 0.42 | 34.81 | -7.34 | 476.73 | -2.49 | 5.15 | 11.04 | 43.19 | -91.79 | 0.08 | 0.0 | 93.6 | 267.20 | -42.07 | 13.08 | 259.82 | -42.17 | 14.94 |
| 23Q1 (14) | 0.31 | -3.55 | -13.74 | 488.88 | -5.22 | 4.2 | 7.71 | -73.64 | -94.39 | 0.08 | 276.41 | 53.2 | 461.28 | 3.45 | 34.23 | 449.29 | 3.56 | 36.07 |
| 22Q4 (13) | 0.32 | -5.1 | -17.14 | 515.82 | 3.7 | 3.74 | 29.25 | -72.19 | -74.76 | 0.02 | -25.16 | -77.38 | 445.91 | -1.93 | 44.14 | 433.86 | -0.8 | 47.29 |
| 22Q3 (12) | 0.34 | -24.9 | -24.8 | 497.43 | 9.71 | -25.64 | 105.16 | -21.79 | 4.96 | 0.03 | -31.27 | -91.03 | 454.68 | 92.42 | 64.85 | 437.36 | 93.49 | 70.35 |
| 22Q2 (11) | 0.45 | 25.49 | -22.18 | 453.39 | -3.36 | -41.68 | 134.45 | -2.17 | 103.93 | 0.04 | -20.87 | -93.48 | 236.30 | -31.24 | 36.8 | 226.04 | -31.54 | 45.28 |
| 22Q1 (10) | 0.36 | -7.35 | -48.4 | 469.16 | -5.64 | -53.23 | 137.43 | 18.6 | 223.75 | 0.05 | -44.42 | -95.71 | 343.64 | 11.08 | 221.31 | 330.19 | 12.1 | 254.97 |
| 21Q4 (9) | 0.39 | -13.88 | -52.02 | 497.2 | -25.68 | -57.63 | 115.88 | 15.66 | 546.65 | 0.09 | -70.31 | -97.75 | 309.35 | 12.16 | 299.52 | 294.56 | 14.73 | 343.28 |
| 21Q3 (8) | 0.45 | -22.29 | -49.44 | 668.99 | -13.95 | -50.21 | 100.19 | 51.96 | 1911.85 | 0.31 | -50.1 | -98.13 | 275.81 | 59.67 | 364.09 | 256.74 | 65.01 | 408.8 |
| 21Q2 (7) | 0.58 | -16.79 | -35.87 | 777.42 | -22.5 | -39.21 | 65.93 | 55.31 | 5174.4 | 0.62 | -47.86 | 0 | 172.74 | 61.51 | 239.17 | 155.59 | 67.27 | 268.26 |
| 21Q1 (6) | 0.70 | -13.84 | -23.67 | 1003.11 | -14.52 | -21.54 | 42.45 | 136.89 | 13593.55 | 1.18 | -70.81 | 0 | 106.95 | 38.12 | 69.2 | 93.02 | 39.98 | 84.31 |
| 20Q4 (5) | 0.81 | -9.26 | -10.65 | 1173.53 | -12.66 | -8.61 | 17.92 | 259.84 | 12700.0 | 4.06 | -75.44 | 0 | 77.43 | 30.29 | 32.4 | 66.45 | 31.69 | 43.46 |
| 20Q3 (4) | 0.90 | -1.43 | 0.0 | 1343.63 | 5.07 | 0.0 | 4.98 | 298.4 | 0.0 | 16.52 | 0 | 0.0 | 59.43 | 16.69 | 0.0 | 50.46 | 19.43 | 0.0 |
| 20Q2 (3) | 0.91 | -0.96 | 0.0 | 1278.84 | 0.02 | 0.0 | 1.25 | 303.23 | 0.0 | 0.00 | 0 | 0.0 | 50.93 | -19.43 | 0.0 | 42.25 | -16.29 | 0.0 |
| 20Q1 (2) | 0.92 | 0.86 | 0.0 | 1278.55 | -0.44 | 0.0 | 0.31 | 121.43 | 0.0 | 0.00 | 0 | 0.0 | 63.21 | 8.09 | 0.0 | 50.47 | 8.96 | 0.0 |
| 19Q4 (1) | 0.91 | 0.0 | 0.0 | 1284.14 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 58.48 | 0.0 | 0.0 | 46.32 | 0.0 | 0.0 |
