- 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) | 0.62 | -2.36 | 46.33 | -3.62 | 14.33 | 5.06 | 0.77 | -83.22 | 154.46 | 1634.46 | 465.95 | 88.61 | 461.17 | 87.67 |
| 2022 (9) | 0.63 | -7.14 | 48.07 | -11.08 | 13.64 | 66.14 | 4.59 | 0 | 8.91 | 341.41 | 247.04 | 44.05 | 245.73 | 45.75 |
| 2021 (8) | 0.68 | -21.27 | 54.06 | -3.21 | 8.21 | 10.65 | -1.16 | 0 | 2.02 | -83.43 | 171.50 | 123.83 | 168.60 | 129.64 |
| 2020 (7) | 0.86 | 3.82 | 55.85 | -3.09 | 7.42 | -51.18 | -2.52 | 0 | 12.18 | 0.0 | 76.62 | 2.32 | 73.42 | -0.35 |
| 2019 (6) | 0.83 | 7.25 | 57.63 | 35.41 | 15.2 | 29.91 | 1.14 | -70.39 | 12.18 | 0.0 | 74.88 | -51.49 | 73.68 | -51.05 |
| 2018 (5) | 0.78 | -2.49 | 42.56 | 21.01 | 11.7 | -14.29 | 3.85 | 175.0 | 12.18 | -67.55 | 154.37 | 55.43 | 150.52 | 239.7 |
| 2017 (4) | 0.80 | 4.81 | 35.17 | 0.46 | 13.65 | -1.59 | 1.40 | -46.56 | 37.52 | 0.0 | 99.32 | 41.95 | 44.31 | -31.3 |
| 2016 (3) | 0.76 | 9.55 | 35.01 | 45.57 | 13.87 | 59.79 | 2.62 | -22.94 | 37.52 | 184.81 | 69.97 | 138.32 | 64.50 | 179.22 |
| 2015 (2) | 0.69 | 25.37 | 24.05 | 111.71 | 8.68 | 23.3 | 3.40 | -38.41 | 13.18 | 123.13 | 29.36 | -68.45 | 23.10 | -72.49 |
| 2014 (1) | 0.55 | -3.16 | 11.36 | 7.27 | 7.04 | 8.81 | 5.52 | 33.66 | 5.90 | 0 | 93.05 | -49.06 | 83.98 | -53.08 |
| 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) | 0.60 | -0.17 | -4.37 | 43.77 | -2.78 | -10.51 | 0.37 | -71.76 | -82.13 | 87.25 | 0.0 | 72.37 | 234.33 | -1.04 | -46.9 | 232.50 | -1.02 | -46.3 |
| 24Q2 (19) | 0.60 | -2.97 | -5.22 | 45.02 | -5.72 | -6.23 | 1.31 | 1.55 | 4.8 | 87.25 | 14.1 | -33.48 | 236.79 | -6.36 | -44.99 | 234.89 | -6.6 | -44.33 |
| 24Q1 (18) | 0.62 | -0.03 | -2.65 | 47.75 | 3.06 | 0.76 | 1.29 | 448.65 | 1512.5 | 76.47 | 51.06 | 474.57 | 252.87 | -45.73 | -39.08 | 251.48 | -45.47 | -38.89 |
| 23Q4 (17) | 0.62 | -1.25 | -2.36 | 46.33 | -5.27 | -3.62 | -0.37 | -117.87 | -104.74 | 50.62 | 0.0 | 280.35 | 465.95 | 5.59 | 88.61 | 461.17 | 6.52 | 87.67 |
| 23Q3 (16) | 0.62 | -1.05 | -7.02 | 48.91 | 1.87 | -1.89 | 2.07 | 65.6 | -28.87 | 50.62 | -61.41 | -15.52 | 441.30 | 2.53 | 61.7 | 432.93 | 2.61 | 86.01 |
| 23Q2 (15) | 0.63 | -0.35 | -6.59 | 48.01 | 1.31 | -7.35 | 1.25 | 1462.5 | -72.71 | 131.16 | 885.5 | 58.68 | 430.42 | 3.69 | 39.28 | 421.91 | 2.52 | 37.76 |
| 23Q1 (14) | 0.63 | 0.27 | -6.61 | 47.39 | -1.41 | -7.22 | 0.08 | -98.97 | -87.69 | 13.31 | 0.0 | -98.6 | 415.10 | 68.03 | 132.59 | 411.55 | 67.48 | 135.25 |
| 22Q4 (13) | 0.63 | -5.96 | -7.14 | 48.07 | -3.57 | -11.08 | 7.80 | 168.04 | 690.91 | 13.31 | -77.79 | 606.61 | 247.04 | -9.48 | 44.05 | 245.73 | 5.58 | 45.75 |
| 22Q3 (12) | 0.67 | -0.59 | -25.43 | 49.85 | -3.8 | 4.44 | 2.91 | -36.46 | 1978.57 | 59.92 | -27.51 | 0 | 272.92 | -11.69 | 180.15 | 232.74 | -24.01 | 193.86 |
| 22Q2 (11) | 0.68 | -0.37 | -23.61 | 51.82 | 1.45 | 7.18 | 4.58 | 604.62 | 325.62 | 82.65 | -91.27 | 0 | 309.04 | 73.16 | 274.14 | 306.26 | 75.07 | 386.82 |
| 22Q1 (10) | 0.68 | -0.29 | -22.27 | 51.08 | -5.51 | -9.74 | 0.65 | 149.24 | 145.45 | 947.25 | 50193.73 | 0 | 178.47 | 4.06 | 185.28 | 174.94 | 3.76 | 192.64 |
| 21Q4 (9) | 0.68 | -24.49 | -21.27 | 54.06 | 13.26 | -3.21 | -1.32 | -1042.86 | 81.17 | 1.88 | 0 | 0 | 171.50 | 76.04 | 123.83 | 168.60 | 112.88 | 129.64 |
| 21Q3 (8) | 0.90 | 1.83 | 6.14 | 47.73 | -1.28 | -15.83 | 0.14 | 106.9 | 109.21 | 0.00 | 0 | 0 | 97.42 | 17.94 | 22.93 | 79.20 | 25.89 | 1.94 |
| 21Q2 (7) | 0.88 | 1.39 | 5.11 | 48.35 | -14.56 | -14.76 | -2.03 | -41.96 | 31.88 | 0.00 | 0 | 0 | 82.60 | 32.03 | -4.55 | 62.91 | 5.24 | -25.77 |
| 21Q1 (6) | 0.87 | 0.98 | 4.96 | 56.59 | 1.32 | -1.72 | -1.43 | 79.6 | -2142.86 | 0.00 | 0 | 0 | 62.56 | -18.35 | -30.31 | 59.78 | -18.58 | -32.23 |
| 20Q4 (5) | 0.86 | 1.8 | 3.82 | 55.85 | -1.52 | -3.09 | -7.01 | -361.18 | -1162.12 | 0.00 | 0 | 0 | 76.62 | -3.32 | 2.32 | 73.42 | -5.5 | -0.35 |
| 20Q3 (4) | 0.85 | 0.84 | 0.0 | 56.71 | -0.02 | 0.0 | -1.52 | 48.99 | 0.0 | 0.00 | 0 | 0.0 | 79.25 | -8.42 | 0.0 | 77.69 | -8.33 | 0.0 |
| 20Q2 (3) | 0.84 | 1.24 | 0.0 | 56.72 | -1.49 | 0.0 | -2.98 | -4357.14 | 0.0 | 0.00 | 0 | 0.0 | 86.54 | -3.6 | 0.0 | 84.75 | -3.92 | 0.0 |
| 20Q1 (2) | 0.83 | -0.11 | 0.0 | 57.58 | -0.09 | 0.0 | 0.07 | -89.39 | 0.0 | 0.00 | 0 | 0.0 | 89.77 | 19.89 | 0.0 | 88.21 | 19.72 | 0.0 |
| 19Q4 (1) | 0.83 | 0.0 | 0.0 | 57.63 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 74.88 | 0.0 | 0.0 | 73.68 | 0.0 | 0.0 |
