- 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 | 5.38 | 0.22 | 0 | 3.18 | -13.82 | 29.94 | -66.27 | 0.61 | 0 | 317.99 | -1.96 | 251.60 | -10.64 |
| 2022 (9) | 0.12 | 14.47 | 0 | 0 | 3.69 | -13.79 | 88.76 | -51.5 | 0.00 | 0 | 324.36 | -22.28 | 281.57 | -17.81 |
| 2021 (8) | 0.10 | 25.99 | 0 | 0 | 4.28 | 31.69 | 183.02 | 89.97 | 0.00 | 0 | 417.33 | -33.5 | 342.60 | -36.41 |
| 2020 (7) | 0.08 | 3.7 | 0 | 0 | 3.25 | -6.07 | 96.34 | -2.04 | 0.00 | 0 | 627.59 | -18.95 | 538.74 | -20.51 |
| 2019 (6) | 0.08 | 35.7 | 0 | 0 | 3.46 | -14.99 | 98.35 | 0 | 0.00 | 0 | 774.30 | -36.21 | 677.73 | -40.31 |
| 2018 (5) | 0.06 | -33.14 | 0 | 0 | 4.07 | -26.4 | 0.00 | 0 | 0.00 | 0 | 1213.74 | 177.74 | 1135.36 | 466.55 |
| 2017 (4) | 0.09 | -2.38 | 0 | 0 | 5.53 | 2.22 | 0.00 | 0 | 0.00 | 0 | 437.01 | 7.98 | 200.40 | -13.75 |
| 2016 (3) | 0.09 | 8.2 | 0 | 0 | 5.41 | 1.12 | 0.00 | 0 | 0.00 | 0 | 404.70 | 12.79 | 232.36 | 53.37 |
| 2015 (2) | 0.08 | -1.68 | 0 | 0 | 5.35 | -5.31 | 0.00 | 0 | 0.00 | 0 | 358.82 | 15.42 | 151.50 | -42.2 |
| 2014 (1) | 0.08 | -78.72 | 0 | 0 | 5.65 | 82.85 | -36.75 | 0 | 0.00 | 0 | 310.87 | 38.83 | 262.10 | 145.55 |
| 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 | -22.27 | 7.71 | 0.79 | 8.22 | 243.48 | 5.96 | -67.97 | -95.68 | 8.00 | 172.73 | 814.29 | 478.17 | 50.07 | 20.53 | 315.46 | 43.61 | -0.23 |
| 24Q2 (19) | 0.15 | -7.21 | 10.73 | 0.73 | 14.06 | 0 | 18.61 | -69.92 | 217.58 | 2.93 | 133.33 | 0 | 318.63 | 13.71 | 12.05 | 219.66 | -2.68 | -7.6 |
| 24Q1 (18) | 0.16 | 27.07 | 7.25 | 0.64 | 190.91 | 0 | 61.86 | 629.17 | 59.1 | 1.26 | 43.67 | 0 | 280.21 | -11.88 | 12.21 | 225.72 | -10.29 | 6.11 |
| 23Q4 (17) | 0.12 | 17.52 | 5.38 | 0.22 | -4.35 | 0 | -11.69 | -108.48 | -126.04 | 0.88 | 0.0 | 0 | 317.99 | -19.85 | -1.96 | 251.60 | -20.43 | -10.64 |
| 23Q3 (16) | 0.10 | -20.09 | 5.0 | 0.23 | 0 | 0 | 137.90 | 2253.24 | 111.54 | 0.88 | 0 | 0 | 396.72 | 39.51 | 12.76 | 316.20 | 33.01 | 1.44 |
| 23Q2 (15) | 0.13 | -10.12 | 5.46 | 0 | 0 | 0 | 5.86 | -84.93 | -93.7 | 0.00 | 0 | 0 | 284.37 | 13.88 | -9.18 | 237.72 | 11.75 | -17.39 |
| 23Q1 (14) | 0.15 | 24.85 | 61.19 | 0 | 0 | 0 | 38.88 | -13.41 | -83.92 | 0.00 | 0 | 0 | 249.71 | -23.01 | -45.15 | 212.72 | -24.45 | -42.42 |
| 22Q4 (13) | 0.12 | 17.1 | 14.47 | 0 | 0 | 0 | 44.90 | -31.12 | -83.57 | 0.00 | 0 | 0 | 324.36 | -7.81 | -22.28 | 281.57 | -9.67 | -17.81 |
| 22Q3 (12) | 0.10 | -19.74 | 22.1 | 0 | 0 | 0 | 65.19 | -29.96 | -57.93 | 0.00 | 0 | 0 | 351.84 | 12.36 | -34.93 | 311.72 | 8.32 | -26.12 |
| 22Q2 (11) | 0.12 | 37.38 | 42.08 | 0 | 0 | 0 | 93.07 | -61.5 | -6.67 | 0.00 | 0 | 0 | 313.13 | -31.21 | -40.53 | 287.77 | -22.11 | -34.79 |
| 22Q1 (10) | 0.09 | -11.34 | 5.59 | 0 | 0 | 0 | 241.74 | -11.53 | 18.42 | 0.00 | 0 | 0 | 455.23 | 9.08 | -20.7 | 369.45 | 7.84 | -23.87 |
| 21Q4 (9) | 0.10 | 24.91 | 25.99 | 0 | 0 | 0 | 273.23 | 76.33 | 441.69 | 0.00 | 0 | 0 | 417.33 | -22.82 | -33.5 | 342.60 | -18.8 | -36.41 |
| 21Q3 (8) | 0.08 | -6.61 | 6.23 | 0 | 0 | 0 | 154.95 | 55.39 | -4.76 | 0.00 | 0 | 0 | 540.73 | 2.69 | -24.45 | 421.90 | -4.39 | -28.77 |
| 21Q2 (7) | 0.09 | 2.1 | -23.94 | 0 | 0 | 0 | 99.72 | -51.15 | -0.21 | 0.00 | 0 | 0 | 526.56 | -8.27 | 17.75 | 441.29 | -9.06 | 15.32 |
| 21Q1 (6) | 0.09 | 5.79 | 5.27 | 0 | 0 | 0 | 204.13 | 304.7 | 186.54 | 0.00 | 0 | 0 | 574.06 | -8.53 | -23.95 | 485.27 | -9.93 | -25.56 |
| 20Q4 (5) | 0.08 | 5.32 | 3.7 | 0 | 0 | 0 | 50.44 | -69.0 | 707.71 | 0.00 | 0 | 0 | 627.59 | -12.31 | -18.95 | 538.74 | -9.05 | -20.51 |
| 20Q3 (4) | 0.08 | -33.13 | 0.0 | 0 | 0 | 0.0 | 162.69 | 62.8 | 0.0 | 0.00 | 0 | 0.0 | 715.73 | 60.05 | 0.0 | 592.34 | 54.8 | 0.0 |
| 20Q2 (3) | 0.12 | 41.3 | 0.0 | 0 | 0 | 0.0 | 99.93 | 40.27 | 0.0 | 0.00 | 0 | 0.0 | 447.20 | -40.76 | 0.0 | 382.65 | -41.3 | 0.0 |
| 20Q1 (2) | 0.08 | 4.21 | 0.0 | 0 | 0 | 0.0 | 71.24 | 958.31 | 0.0 | 0.00 | 0 | 0.0 | 754.84 | -2.51 | 0.0 | 651.88 | -3.81 | 0.0 |
| 19Q4 (1) | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -8.30 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 774.30 | 0.0 | 0.0 | 677.73 | 0.0 | 0.0 |
