- 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) | 0.19 | -2.05 | 0 | 0 | 58.45 | 11.84 | 236.64 | 3.3 | 0.00 | 0 | 364.82 | -2.86 | 319.57 | 2.77 |
| 2022 (9) | 0.19 | -22.46 | 0 | 0 | 52.26 | -40.62 | 229.07 | -15.94 | 0.00 | 0 | 375.56 | 34.04 | 310.97 | 29.09 |
| 2021 (8) | 0.25 | -0.77 | 4.23 | 1.93 | 88.01 | 8.01 | 272.50 | -14.87 | 0.00 | 0 | 280.19 | -9.7 | 240.89 | -12.48 |
| 2020 (7) | 0.25 | 5.76 | 4.15 | 0 | 81.48 | 34.12 | 320.10 | 64.25 | 0.00 | 0 | 310.28 | -30.39 | 275.24 | -30.22 |
| 2019 (6) | 0.23 | 19.37 | 0 | 0 | 60.75 | 10.19 | 194.89 | -25.98 | 0.00 | 0 | 445.73 | -14.8 | 394.43 | -14.53 |
| 2018 (5) | 0.20 | 5.2 | 0 | 0 | 55.13 | 7.72 | 263.31 | 43.19 | 0.00 | 0 | 523.18 | 3.33 | 461.49 | 4.18 |
| 2017 (4) | 0.19 | -4.9 | 1.43 | -45.42 | 51.18 | 17.98 | 183.89 | 145.35 | 0.00 | 0 | 506.32 | 14.4 | 442.98 | 16.79 |
| 2016 (3) | 0.20 | 15.22 | 2.62 | 50.57 | 43.38 | 0.42 | 74.95 | -46.95 | 0.00 | 0 | 442.60 | -18.2 | 379.28 | -25.49 |
| 2015 (2) | 0.17 | 19.44 | 1.74 | 190.0 | 43.2 | -9.03 | 141.29 | -45.26 | 0.00 | 0 | 541.06 | -8.49 | 509.04 | -5.92 |
| 2014 (1) | 0.14 | -7.65 | 0.6 | -48.72 | 47.49 | 2.59 | 258.11 | -88.57 | 0.00 | 0 | 591.29 | 9.39 | 541.05 | 9.29 |
| 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) | 0.19 | -17.76 | 3.18 | 0.45 | 0 | 0 | 322.23 | -48.53 | -12.17 | 0.07 | 0 | 0 | 367.82 | 30.41 | -0.53 | 315.16 | 27.78 | 0.26 |
| 24Q2 (19) | 0.23 | -4.55 | -5.3 | 0 | 0 | 0 | 626.08 | 58.51 | 160.25 | 0.00 | 0 | 0 | 282.05 | 1.49 | 3.21 | 246.65 | 0.72 | 4.82 |
| 24Q1 (18) | 0.24 | 28.28 | -1.24 | 0 | 0 | 0 | 394.97 | 10.96 | 6709.83 | 0.00 | 0 | 0 | 277.91 | -23.82 | 2.26 | 244.88 | -23.37 | 6.26 |
| 23Q4 (17) | 0.19 | 2.47 | -2.05 | 0 | 0 | 0 | 355.97 | -2.97 | 488.87 | 0.00 | 0 | 0 | 364.82 | -1.34 | -2.86 | 319.57 | 1.66 | 2.77 |
| 23Q3 (16) | 0.18 | -24.52 | -10.9 | 0 | 0 | 0 | 366.86 | 52.5 | -46.05 | 0.00 | 0 | 0 | 369.78 | 35.31 | 7.24 | 314.34 | 33.59 | 10.95 |
| 23Q2 (15) | 0.24 | -0.45 | -24.02 | 0 | 0 | -100.0 | 240.57 | 4047.76 | -5.57 | 0.00 | 0 | 0 | 273.28 | 0.55 | 28.86 | 235.30 | 2.1 | 39.58 |
| 23Q1 (14) | 0.24 | 27.23 | 2.97 | 0 | 0 | -100.0 | 5.80 | 106.34 | -92.76 | 0.00 | 0 | 0 | 271.78 | -27.63 | -10.5 | 230.45 | -25.89 | -3.43 |
| 22Q4 (13) | 0.19 | -6.8 | -22.46 | 0 | 0 | -100.0 | -91.54 | -113.46 | -176.53 | 0.00 | 0 | 0 | 375.56 | 8.91 | 34.04 | 310.97 | 9.76 | 29.09 |
| 22Q3 (12) | 0.20 | -35.63 | -14.58 | 0 | -100.0 | -100.0 | 680.00 | 166.93 | 94.35 | 0.00 | 0 | 0 | 344.82 | 62.59 | 16.98 | 283.32 | 68.06 | 9.53 |
| 22Q2 (11) | 0.32 | 34.9 | -1.06 | 0.59 | -74.24 | -85.68 | 254.75 | 217.96 | -22.42 | 0.00 | 0 | 0 | 212.08 | -30.16 | -4.51 | 168.58 | -29.36 | -15.48 |
| 22Q1 (10) | 0.24 | -4.19 | -4.0 | 2.29 | -45.86 | -50.33 | 80.12 | -33.02 | -71.19 | 0.00 | 0 | 0 | 303.66 | 8.38 | -1.82 | 238.64 | -0.93 | -13.52 |
| 21Q4 (9) | 0.25 | 2.67 | -0.77 | 4.23 | 10.73 | 1.93 | 119.62 | -65.81 | -65.58 | 0.00 | 0 | 0 | 280.19 | -4.95 | -9.7 | 240.89 | -6.88 | -12.48 |
| 21Q3 (8) | 0.24 | -25.44 | -2.37 | 3.82 | -7.28 | 34.51 | 349.88 | 6.56 | -4.94 | 0.00 | 0 | 0 | 294.78 | 32.72 | -6.13 | 258.68 | 29.7 | -4.32 |
| 21Q2 (7) | 0.32 | 30.9 | 7.36 | 4.12 | -10.63 | 724.0 | 328.35 | 18.05 | 25.83 | 0.00 | 0 | 0 | 222.10 | -28.19 | -22.92 | 199.45 | -27.72 | -19.32 |
| 21Q1 (6) | 0.25 | -0.97 | 1.36 | 4.61 | 11.08 | 2205.0 | 278.14 | -19.98 | -2.98 | 0.00 | 0 | 0 | 309.28 | -0.32 | -29.76 | 275.95 | 0.26 | -27.56 |
| 20Q4 (5) | 0.25 | 1.02 | 5.76 | 4.15 | 46.13 | 0 | 347.58 | -5.57 | 0.92 | 0.00 | 0 | 0 | 310.28 | -1.19 | -30.39 | 275.24 | 1.8 | -30.22 |
| 20Q3 (4) | 0.25 | -18.02 | 0.0 | 2.84 | 468.0 | 0.0 | 368.07 | 41.06 | 0.0 | 0.00 | 0 | 0.0 | 314.02 | 8.98 | 0.0 | 270.37 | 9.36 | 0.0 |
| 20Q2 (3) | 0.30 | 23.6 | 0.0 | 0.5 | 150.0 | 0.0 | 260.94 | -8.98 | 0.0 | 0.00 | 0 | 0.0 | 288.14 | -34.56 | 0.0 | 247.22 | -35.1 | 0.0 |
| 20Q1 (2) | 0.24 | 3.33 | 0.0 | 0.2 | 0 | 0.0 | 286.68 | -16.76 | 0.0 | 0.00 | 0 | 0.0 | 440.29 | -1.22 | 0.0 | 380.94 | -3.42 | 0.0 |
| 19Q4 (1) | 0.23 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 344.42 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 445.73 | 0.0 | 0.0 | 394.43 | 0.0 | 0.0 |
