- 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) | 0.23 | -6.58 | 2.5 | 46.2 | 6.17 | -15.48 | 30.33 | 0 | 0.11 | 64.78 | 635.98 | 6.26 | 578.05 | 7.49 |
| 2022 (9) | 0.24 | 7.7 | 1.71 | 14.0 | 7.3 | -7.83 | -18.08 | 0 | 0.07 | 0.0 | 598.52 | -10.56 | 537.77 | -12.66 |
| 2021 (8) | 0.23 | -42.95 | 1.5 | -84.09 | 7.92 | 30.69 | 22.84 | 0 | 0.07 | -98.33 | 669.15 | 235.7 | 615.69 | 312.25 |
| 2020 (7) | 0.40 | -6.26 | 9.43 | -21.02 | 6.06 | -32.89 | -1.46 | 0 | 4.12 | 0.0 | 199.33 | 39.39 | 149.35 | 37.61 |
| 2019 (6) | 0.42 | 22.83 | 11.94 | -2.29 | 9.03 | -3.73 | -5.34 | 0 | 4.12 | 0.0 | 143.00 | -4.96 | 108.53 | 15.43 |
| 2018 (5) | 0.35 | -4.66 | 12.22 | -8.67 | 9.38 | -8.67 | 3.27 | 244.21 | 4.12 | -73.28 | 150.47 | 11.99 | 94.02 | 8.83 |
| 2017 (4) | 0.36 | -7.99 | 13.38 | -9.9 | 10.27 | -15.96 | 0.95 | 0 | 15.40 | 86.04 | 134.36 | 2.86 | 86.39 | 3.62 |
| 2016 (3) | 0.39 | 1.6 | 14.85 | 5.69 | 12.22 | -10.54 | -1.15 | 0 | 8.28 | 0.0 | 130.63 | 21.03 | 83.37 | -16.56 |
| 2015 (2) | 0.39 | -3.19 | 14.05 | -10.4 | 13.66 | -5.01 | 2.14 | -30.52 | 8.28 | 24.61 | 107.93 | -13.44 | 99.92 | -14.18 |
| 2014 (1) | 0.40 | 8.88 | 15.68 | 22.6 | 14.38 | -9.04 | 3.08 | -3.14 | 6.64 | 0 | 124.69 | -9.79 | 116.43 | -11.35 |
| 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) | 0.28 | -6.46 | 8.51 | 4.35 | 111.17 | 44.04 | 16.21 | -26.39 | -63.78 | 4.97 | 595.41 | 1718.0 | 658.78 | 85.58 | 32.94 | 569.44 | 84.91 | 28.28 |
| 24Q2 (19) | 0.30 | 45.71 | 4.19 | 2.06 | 0.98 | -49.14 | 22.02 | -64.62 | 34.43 | 0.71 | 228.27 | -17.09 | 354.99 | -55.39 | -11.98 | 307.96 | -55.5 | -14.21 |
| 24Q1 (18) | 0.20 | -11.24 | -21.04 | 2.04 | -18.4 | -17.41 | 62.23 | 9.06 | 3227.81 | 0.22 | -13.78 | -96.75 | 795.76 | 25.12 | 50.43 | 692.04 | 19.72 | 48.54 |
| 23Q4 (17) | 0.23 | -10.31 | -6.58 | 2.5 | -17.22 | 46.2 | 57.06 | 27.48 | 1351.91 | 0.25 | -7.63 | -81.27 | 635.98 | 28.34 | 6.26 | 578.05 | 30.22 | 7.49 |
| 23Q3 (16) | 0.26 | -10.18 | 1.84 | 3.02 | -25.43 | 111.19 | 44.76 | 173.26 | 122.35 | 0.27 | -68.29 | -61.09 | 495.53 | 22.86 | -19.4 | 443.89 | 23.65 | -20.27 |
| 23Q2 (15) | 0.28 | 10.42 | -0.32 | 4.05 | 63.97 | 221.43 | 16.38 | 775.94 | 115.2 | 0.86 | -87.14 | -27.45 | 403.32 | -23.76 | -10.02 | 358.99 | -22.95 | -12.0 |
| 23Q1 (14) | 0.26 | 5.02 | 2.76 | 2.47 | 44.44 | 66.89 | 1.87 | -52.42 | -87.59 | 6.70 | 397.1 | 464.21 | 528.98 | -11.62 | -0.44 | 465.90 | -13.36 | -5.07 |
| 22Q4 (13) | 0.24 | -2.24 | 7.7 | 1.71 | 19.58 | 14.0 | 3.93 | -80.48 | -71.27 | 1.35 | 91.96 | 75.22 | 598.52 | -2.65 | -10.56 | 537.77 | -3.41 | -12.66 |
| 22Q3 (12) | 0.25 | -12.08 | 0.12 | 1.43 | 13.49 | -43.03 | 20.13 | 118.68 | 147.58 | 0.70 | -40.87 | 2998.14 | 614.81 | 37.16 | 21.04 | 556.77 | 36.48 | 19.91 |
| 22Q2 (11) | 0.28 | 13.83 | 22.92 | 1.26 | -14.86 | -47.72 | -107.74 | -814.93 | -206.58 | 1.19 | 0.0 | 5139.84 | 448.23 | -15.64 | -17.66 | 407.96 | -16.88 | -18.62 |
| 22Q1 (10) | 0.25 | 10.07 | -22.61 | 1.48 | -1.33 | -76.32 | 15.07 | 10.16 | -16.42 | 1.19 | 54.37 | 0 | 531.30 | -20.6 | 118.39 | 490.79 | -20.29 | 171.42 |
| 21Q4 (9) | 0.23 | -9.12 | -42.95 | 1.5 | -40.24 | -84.09 | 13.68 | 132.33 | -70.45 | 0.77 | 3294.23 | 10.26 | 669.15 | 31.74 | 235.7 | 615.69 | 32.59 | 312.25 |
| 21Q3 (8) | 0.25 | 7.94 | -43.48 | 2.51 | 4.15 | -76.14 | -42.31 | -141.85 | 21.42 | 0.02 | 0.0 | -99.6 | 507.95 | -6.69 | 260.79 | 464.34 | -7.37 | 376.93 |
| 21Q2 (7) | 0.23 | -28.33 | -45.53 | 2.41 | -61.44 | -79.59 | 101.09 | 460.68 | 1202.71 | 0.02 | 0 | -99.6 | 544.37 | 123.76 | 291.32 | 501.31 | 177.24 | 407.5 |
| 21Q1 (6) | 0.32 | -18.85 | -25.13 | 6.25 | -33.72 | -46.94 | 18.03 | -61.06 | 352.52 | 0.00 | -100.0 | 0 | 243.28 | 22.05 | 83.82 | 180.82 | 21.07 | 96.97 |
| 20Q4 (5) | 0.40 | -9.97 | -6.26 | 9.43 | -10.36 | -21.02 | 46.30 | 186.0 | 236.86 | 0.70 | -87.7 | 0 | 199.33 | 41.58 | 39.39 | 149.35 | 53.4 | 37.97 |
| 20Q3 (4) | 0.44 | 4.02 | 0.0 | 10.52 | -10.92 | 0.0 | -53.84 | -793.81 | 0.0 | 5.67 | 0.0 | 0.0 | 140.79 | 1.21 | 0.0 | 97.36 | -1.44 | 0.0 |
| 20Q2 (3) | 0.43 | -1.48 | 0.0 | 11.81 | 0.25 | 0.0 | 7.76 | 208.68 | 0.0 | 5.67 | 0 | 0.0 | 139.11 | 5.11 | 0.0 | 98.78 | 7.6 | 0.0 |
| 20Q1 (2) | 0.43 | 1.6 | 0.0 | 11.78 | -1.34 | 0.0 | -7.14 | 78.89 | 0.0 | 0.00 | 0 | 0.0 | 132.35 | -7.45 | 0.0 | 91.80 | -15.2 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 11.94 | 0.0 | 0.0 | -33.83 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 143.00 | 0.0 | 0.0 | 108.25 | 0.0 | 0.0 |
