- 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) | 0.36 | 2.44 | 36.26 | -36.44 | 1104.29 | 0.43 | 4454.55 | -26.58 | 0.00 | 0 | 314.89 | -3.69 | 277.12 | 3.87 |
| 2022 (9) | 0.35 | -16.33 | 57.05 | 0 | 1099.57 | -18.77 | 6067.30 | 148.14 | 0.00 | 0 | 326.96 | 17.27 | 266.80 | 14.0 |
| 2021 (8) | 0.42 | 33.06 | 0 | 0 | 1353.66 | 69.3 | 2445.12 | 14.28 | 0.00 | 0 | 278.80 | 8.31 | 234.04 | 11.76 |
| 2020 (7) | 0.31 | 6.18 | 0 | 0 | 799.56 | 24.21 | 2139.61 | 917.99 | 0.00 | 0 | 257.41 | -13.2 | 209.41 | -14.83 |
| 2019 (6) | 0.29 | -20.31 | 0 | 0 | 643.72 | 17.39 | 210.18 | 54.09 | 0.00 | 0 | 296.56 | 22.62 | 245.87 | 23.0 |
| 2018 (5) | 0.37 | 22.69 | 21.81 | -7.23 | 548.34 | 16.48 | 136.40 | 10.43 | 0.00 | 0 | 241.86 | -16.88 | 199.90 | -19.14 |
| 2017 (4) | 0.30 | -7.92 | 23.51 | -26.32 | 470.74 | 3.12 | 123.52 | -55.05 | 0.00 | 0 | 290.98 | 8.35 | 247.23 | 6.74 |
| 2016 (3) | 0.33 | 6.83 | 31.91 | -9.99 | 456.51 | -10.26 | 274.78 | 10.2 | 0.00 | 0 | 268.55 | -6.14 | 231.61 | -7.34 |
| 2015 (2) | 0.31 | -20.6 | 35.45 | -44.28 | 508.7 | -5.91 | 249.35 | 55.2 | 0.00 | 0 | 286.12 | 22.67 | 249.95 | 26.82 |
| 2014 (1) | 0.39 | 4.53 | 63.62 | 0.22 | 540.67 | 30.44 | 160.66 | 18.85 | 0.00 | 0 | 233.24 | -2.25 | 197.09 | -4.65 |
| 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) | 0.34 | -30.05 | -11.41 | 22.18 | -2.46 | -46.75 | 2860.26 | -15.63 | -44.62 | 0.00 | 0 | 0 | 342.07 | 65.92 | 14.73 | 294.22 | 60.62 | 14.66 |
| 24Q2 (19) | 0.49 | 49.33 | -7.3 | 22.74 | 1.38 | -43.43 | 3390.11 | 12.0 | -39.31 | 0.00 | 0 | 0 | 206.16 | -42.57 | 5.82 | 183.18 | -42.32 | 8.26 |
| 24Q1 (18) | 0.33 | -7.41 | -4.71 | 22.43 | -38.14 | -42.93 | 3026.88 | -17.54 | -15.92 | 0.00 | 0 | 0 | 358.98 | 14.0 | 2.71 | 317.57 | 14.6 | 7.22 |
| 23Q4 (17) | 0.36 | -8.4 | 2.44 | 36.26 | -12.94 | -36.44 | 3670.58 | -28.93 | -6.93 | 0.00 | 0 | 0 | 314.89 | 5.61 | -3.69 | 277.12 | 8.0 | 3.87 |
| 23Q3 (16) | 0.39 | -26.81 | 9.82 | 41.65 | 3.61 | 119.44 | 5165.02 | -7.54 | 34.15 | 0.00 | 0 | 0 | 298.16 | 53.04 | -24.33 | 256.60 | 51.65 | -10.47 |
| 23Q2 (15) | 0.53 | 53.51 | -6.95 | 40.2 | 2.29 | 126.22 | 5586.21 | 55.18 | -18.64 | 0.00 | 0 | 0 | 194.83 | -44.25 | 6.74 | 169.21 | -42.87 | 14.49 |
| 23Q1 (14) | 0.35 | -0.46 | -9.68 | 39.3 | -31.11 | 0 | 3599.91 | -8.72 | -60.04 | 0.00 | 0 | 0 | 349.50 | 6.89 | 12.27 | 296.18 | 11.01 | 14.66 |
| 22Q4 (13) | 0.35 | -1.81 | -16.33 | 57.05 | 200.58 | 0 | 3943.84 | 2.43 | -19.55 | 0.00 | 0 | 0 | 326.96 | -17.03 | 17.27 | 266.80 | -6.91 | 14.0 |
| 22Q3 (12) | 0.35 | -37.98 | -16.58 | 18.98 | 6.81 | -66.26 | 3850.24 | -43.92 | 173.17 | 0.00 | 0 | 0 | 394.05 | 115.89 | 59.03 | 286.61 | 93.93 | 38.23 |
| 22Q2 (11) | 0.57 | 49.01 | 20.58 | 17.77 | 0 | -76.29 | 6865.74 | -23.8 | 132.15 | 0.00 | 0 | 0 | 182.52 | -41.37 | 8.23 | 147.79 | -42.79 | 5.41 |
| 22Q1 (10) | 0.38 | -7.79 | 15.38 | 0 | 0 | -100.0 | 9009.84 | 83.8 | 149.59 | 0.00 | 0 | 0 | 311.30 | 11.66 | 24.89 | 258.32 | 10.37 | 26.31 |
| 21Q4 (9) | 0.42 | -2.1 | 33.06 | 0 | -100.0 | 0 | 4902.09 | 247.8 | 73.09 | 0.00 | 0 | 0 | 278.80 | 12.51 | 8.31 | 234.04 | 12.88 | 11.76 |
| 21Q3 (8) | 0.42 | -10.36 | 40.03 | 56.26 | -24.93 | 0 | 1409.47 | -52.34 | -41.96 | 0.00 | 0 | 0 | 247.79 | 46.93 | -9.96 | 207.34 | 47.88 | -6.02 |
| 21Q2 (7) | 0.47 | 42.58 | 12.27 | 74.94 | 415.05 | 565.54 | 2957.51 | -18.07 | 86.6 | 0.00 | 0 | 0 | 168.64 | -32.34 | -17.99 | 140.21 | -31.44 | -13.14 |
| 21Q1 (6) | 0.33 | 6.34 | 2.94 | 14.55 | 0 | 33.73 | 3609.83 | 27.46 | 100.36 | 0.00 | 0 | 0 | 249.26 | -3.17 | -8.98 | 204.52 | -2.34 | -5.48 |
| 20Q4 (5) | 0.31 | 3.03 | 6.18 | 0 | 0 | 0 | 2832.08 | 16.63 | 103.64 | 0.00 | 0 | 0 | 257.41 | -6.46 | -13.2 | 209.41 | -5.08 | -14.83 |
| 20Q3 (4) | 0.30 | -28.13 | 0.0 | 0 | -100.0 | 0.0 | 2428.35 | 53.21 | 0.0 | 0.00 | 0 | 0.0 | 275.19 | 33.82 | 0.0 | 220.62 | 36.67 | 0.0 |
| 20Q2 (3) | 0.42 | 30.73 | 0.0 | 11.26 | 3.49 | 0.0 | 1584.94 | -12.03 | 0.0 | 0.00 | 0 | 0.0 | 205.64 | -24.91 | 0.0 | 161.42 | -25.4 | 0.0 |
| 20Q1 (2) | 0.32 | 9.68 | 0.0 | 10.88 | 0 | 0.0 | 1801.63 | 29.54 | 0.0 | 0.00 | 0 | 0.0 | 273.84 | -7.66 | 0.0 | 216.38 | -11.99 | 0.0 |
| 19Q4 (1) | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1390.76 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 296.56 | 0.0 | 0.0 | 245.87 | 0.0 | 0.0 |
