- 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) | 0.12 | -19.91 | 0 | 0 | 10.56 | -55.65 | -50.71 | 0 | 0.00 | 0 | 873.25 | 56.32 | 701.68 | 49.13 |
| 2022 (9) | 0.15 | 4.5 | 0 | 0 | 23.81 | 27.12 | 80.01 | -20.42 | 0.00 | 0 | 558.64 | -8.24 | 470.52 | -11.25 |
| 2021 (8) | 0.14 | -12.32 | 0 | 0 | 18.73 | -18.88 | 100.54 | -43.06 | 0.00 | 0 | 608.80 | 31.25 | 530.18 | 26.09 |
| 2020 (7) | 0.16 | 2.59 | 0 | 0 | 23.09 | 8.1 | 176.56 | 41.74 | 0.00 | 0 | 463.84 | 4.79 | 420.49 | 5.88 |
| 2019 (6) | 0.16 | 68.84 | 0 | 0 | 21.36 | -9.57 | 124.57 | 0 | 0.00 | 0 | 442.65 | -35.16 | 397.14 | -35.76 |
| 2018 (5) | 0.09 | 15.39 | 0 | 0 | 23.62 | 15.84 | 0.00 | 0 | 0.00 | 0 | 682.70 | -18.15 | 618.26 | -18.47 |
| 2017 (4) | 0.08 | -4.58 | 0 | 0 | 20.39 | -3.36 | 0.00 | 0 | 0.00 | 0 | 834.09 | -5.16 | 758.33 | -7.59 |
| 2016 (3) | 0.09 | -15.91 | 0 | 0 | 21.1 | 4.04 | 0.00 | 0 | 0.00 | 0 | 879.50 | 17.94 | 820.61 | 16.01 |
| 2015 (2) | 0.10 | -39.36 | 0.02 | 0.0 | 20.28 | 55.16 | 0.00 | 0 | 0.00 | 0 | 745.69 | 96.66 | 707.38 | 120.62 |
| 2014 (1) | 0.17 | 21.82 | 0.02 | 0 | 13.07 | 82.8 | 0.00 | 0 | 0.00 | 0 | 379.17 | -11.09 | 320.64 | -3.81 |
| 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) | 0.11 | -8.0 | -1.52 | 0 | 0 | 0 | 7.18 | 131.8 | 106.74 | 0.00 | 0 | 0 | 1183.68 | 27.44 | 21.5 | 989.39 | 26.39 | 26.9 |
| 24Q2 (19) | 0.12 | -4.61 | -31.97 | 0 | -100.0 | -100.0 | -22.58 | 49.73 | 49.6 | 0.00 | 0 | 0 | 928.79 | 16.05 | 119.95 | 782.78 | 16.72 | 120.48 |
| 24Q1 (18) | 0.13 | 5.63 | -32.66 | 0.02 | 0 | 0 | -44.92 | -52.48 | -100.98 | 0.00 | 0 | 0 | 800.36 | -8.35 | 109.33 | 670.62 | -4.43 | 111.05 |
| 23Q4 (17) | 0.12 | 6.24 | -19.91 | 0 | 0 | 0 | -29.46 | 72.35 | -131.21 | 0.00 | 0 | 0 | 873.25 | -10.36 | 56.32 | 701.68 | -10.0 | 49.13 |
| 23Q3 (16) | 0.11 | -36.45 | -25.81 | 0 | -100.0 | 0 | -106.54 | -137.81 | -208.11 | 0.00 | 0 | 0 | 974.22 | 130.7 | 80.46 | 779.64 | 119.6 | 72.98 |
| 23Q2 (15) | 0.18 | -5.57 | -15.96 | 0.01 | 0 | 0 | -44.80 | -100.45 | -154.99 | 0.00 | 0 | 0 | 422.28 | 10.45 | 29.64 | 355.03 | 11.73 | 27.6 |
| 23Q1 (14) | 0.19 | 25.62 | 23.54 | 0 | 0 | 0 | -22.35 | -123.68 | -176.88 | 0.00 | 0 | 0 | 382.34 | -31.56 | -29.55 | 317.75 | -32.47 | -30.88 |
| 22Q4 (13) | 0.15 | -1.59 | 4.5 | 0 | 0 | 0 | 94.39 | -4.22 | 2423.8 | 0.00 | 0 | 0 | 558.64 | 3.48 | -8.24 | 470.52 | 4.4 | -11.25 |
| 22Q3 (12) | 0.15 | -28.01 | 9.49 | 0 | 0 | 0 | 98.55 | 20.96 | 128.65 | 0.00 | 0 | 0 | 539.86 | 65.74 | -12.42 | 450.70 | 61.99 | -15.69 |
| 22Q2 (11) | 0.21 | 38.82 | -7.7 | 0 | 0 | 0 | 81.47 | 180.25 | -33.86 | 0.00 | 0 | 0 | 325.73 | -39.98 | 12.22 | 278.23 | -39.48 | 6.48 |
| 22Q1 (10) | 0.15 | 6.25 | -3.94 | 0 | 0 | 0 | 29.07 | 677.27 | -86.94 | 0.00 | 0 | 0 | 542.71 | -10.86 | 6.86 | 459.71 | -13.29 | -0.99 |
| 21Q4 (9) | 0.14 | 3.12 | -12.32 | 0 | 0 | 0 | 3.74 | -91.32 | -98.42 | 0.00 | 0 | 0 | 608.80 | -1.24 | 31.25 | 530.18 | -0.82 | 26.09 |
| 21Q3 (8) | 0.14 | -39.31 | -6.06 | 0 | 0 | 0 | 43.10 | -65.01 | -78.48 | 0.00 | 0 | 0 | 616.45 | 112.38 | 21.07 | 534.55 | 104.58 | 17.96 |
| 21Q2 (7) | 0.23 | 44.47 | 6.26 | 0 | 0 | 0 | 123.17 | -44.67 | 21.61 | 0.00 | 0 | 0 | 290.26 | -42.85 | -0.9 | 261.29 | -43.73 | -0.06 |
| 21Q1 (6) | 0.16 | -3.02 | 5.14 | 0 | 0 | 0 | 222.61 | -5.98 | 34.97 | 0.00 | 0 | 0 | 507.89 | 9.5 | -1.78 | 464.31 | 10.42 | 2.25 |
| 20Q4 (5) | 0.16 | 10.48 | 2.59 | 0 | 0 | 0 | 236.78 | 18.2 | 134.13 | 0.00 | 0 | 0 | 463.84 | -8.9 | 4.79 | 420.49 | -7.21 | 5.88 |
| 20Q3 (4) | 0.15 | -31.36 | 0.0 | 0 | 0 | 0.0 | 200.32 | 97.79 | 0.0 | 0.00 | 0 | 0.0 | 509.17 | 73.84 | 0.0 | 453.18 | 73.33 | 0.0 |
| 20Q2 (3) | 0.21 | 42.95 | 0.0 | 0 | 0 | 0.0 | 101.28 | -38.59 | 0.0 | 0.00 | 0 | 0.0 | 292.89 | -43.36 | 0.0 | 261.45 | -42.42 | 0.0 |
| 20Q1 (2) | 0.15 | -5.37 | 0.0 | 0 | 0 | 0.0 | 164.93 | 63.09 | 0.0 | 0.00 | 0 | 0.0 | 517.07 | 16.81 | 0.0 | 454.09 | 14.34 | 0.0 |
| 19Q4 (1) | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 101.13 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 442.65 | 0.0 | 0.0 | 397.14 | 0.0 | 0.0 |
