- 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) | 0.31 | -1.46 | 0.2 | 0 | 6.35 | -11.44 | 120.80 | 24.61 | 0.00 | 0 | 414.19 | -2.63 | 377.80 | -0.37 |
| 2022 (9) | 0.32 | -13.01 | 0 | 0 | 7.17 | 0.7 | 96.94 | -32.84 | 0.00 | 0 | 425.37 | 21.64 | 379.20 | 17.31 |
| 2021 (8) | 0.36 | 2.6 | 0.7 | -22.22 | 7.12 | 20.07 | 144.34 | 61.85 | 0.00 | 0 | 349.71 | -9.11 | 323.24 | -10.41 |
| 2020 (7) | 0.35 | 7.18 | 0.9 | 28.57 | 5.93 | -2.63 | 89.18 | -49.08 | 0.00 | 0 | 384.77 | -11.11 | 360.80 | -12.57 |
| 2019 (6) | 0.33 | 11.98 | 0.7 | 0 | 6.09 | -26.8 | 175.15 | -98.54 | 0.00 | 0 | 432.87 | -16.88 | 412.67 | -16.03 |
| 2018 (5) | 0.29 | -3.28 | 0 | 0 | 8.32 | 4.39 | 11977.40 | -52.23 | 0.00 | 0 | 520.75 | 24.44 | 491.44 | 26.86 |
| 2017 (4) | 0.30 | 12.06 | 0 | 0 | 7.97 | 24.92 | 25073.80 | 4357.88 | 0.00 | 0 | 418.47 | -5.05 | 387.39 | -3.52 |
| 2016 (3) | 0.27 | 6.84 | 0.01 | 0 | 6.38 | 4.76 | 562.46 | -84.01 | 0.00 | 0 | 440.72 | 2.25 | 401.54 | 2.8 |
| 2015 (2) | 0.25 | -10.58 | 0 | 0 | 6.09 | -65.92 | 3516.58 | 1428.48 | 0.00 | 0 | 431.04 | 24.56 | 390.61 | 30.32 |
| 2014 (1) | 0.28 | -1.52 | 0 | 0 | 17.87 | 482.08 | 230.07 | 203.4 | 0.00 | 0 | 346.06 | 102.48 | 299.72 | 145.71 |
| 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) | 0.29 | -14.87 | -5.18 | 0 | 0 | 0 | 407.77 | 382.23 | 17.85 | 0.00 | 0 | 0 | 374.07 | 27.41 | -21.54 | 336.91 | 27.88 | -20.83 |
| 24Q2 (19) | 0.34 | 18.62 | -3.06 | 0 | 0 | 0 | 84.56 | -62.62 | 30.27 | 0.00 | 0 | 0 | 293.59 | -29.07 | -22.08 | 263.45 | -29.66 | -23.14 |
| 24Q1 (18) | 0.29 | -8.0 | -1.21 | 0 | -100.0 | 0 | 226.21 | 51.63 | 41.62 | 0.00 | 0 | 0 | 413.89 | -0.07 | -17.95 | 374.55 | -0.86 | -17.61 |
| 23Q4 (17) | 0.31 | 2.07 | -1.46 | 0.2 | 0 | 0 | 149.19 | -56.88 | -91.58 | 0.00 | 0 | 0 | 414.19 | -13.13 | -2.63 | 377.80 | -11.22 | -0.37 |
| 23Q3 (16) | 0.30 | -12.96 | -1.23 | 0 | 0 | -100.0 | 346.01 | 433.06 | 189.5 | 0.00 | 0 | 0 | 476.77 | 26.53 | 9.51 | 425.53 | 24.14 | 10.7 |
| 23Q2 (15) | 0.35 | 20.88 | -9.88 | 0 | 0 | -100.0 | 64.91 | -59.36 | 12.67 | 0.00 | 0 | 0 | 376.80 | -25.3 | 17.75 | 342.77 | -24.6 | 16.43 |
| 23Q1 (14) | 0.29 | -8.24 | -15.56 | 0 | 0 | -100.0 | 159.73 | -90.99 | 43.23 | 0.00 | 0 | 0 | 504.43 | 18.59 | 32.57 | 454.59 | 19.88 | 31.61 |
| 22Q4 (13) | 0.32 | 2.3 | -13.01 | 0 | -100.0 | -100.0 | 1771.91 | 1382.52 | 1302.6 | 0.00 | 0 | 0 | 425.37 | -2.29 | 21.64 | 379.20 | -1.35 | 17.31 |
| 22Q3 (12) | 0.31 | -20.59 | -12.87 | 0.01 | -98.59 | -98.57 | 119.52 | 107.46 | -72.63 | 0.00 | 0 | 0 | 435.36 | 36.05 | 16.79 | 384.39 | 30.57 | 11.01 |
| 22Q2 (11) | 0.39 | 13.26 | 4.18 | 0.71 | 1.43 | 136.67 | 57.61 | -48.34 | -61.69 | 0.00 | 0 | 0 | 320.01 | -15.9 | -6.12 | 294.40 | -14.77 | -6.36 |
| 22Q1 (10) | 0.34 | -5.46 | 13.76 | 0.7 | 0.0 | 133.33 | 111.52 | -11.72 | 74.5 | 0.00 | 0 | 0 | 380.50 | 8.8 | -26.15 | 345.41 | 6.86 | -27.92 |
| 21Q4 (9) | 0.36 | 2.46 | 2.6 | 0.7 | 0.0 | -22.22 | 126.33 | -71.07 | 89.83 | 0.00 | 0 | 0 | 349.71 | -6.18 | -9.11 | 323.24 | -6.65 | -10.41 |
| 21Q3 (8) | 0.35 | -5.04 | 0.43 | 0.7 | 133.33 | -12.5 | 436.65 | 190.38 | 273.14 | 0.00 | 0 | 0 | 372.76 | 9.36 | -5.92 | 346.26 | 10.14 | -6.84 |
| 21Q2 (7) | 0.37 | 23.67 | -2.25 | 0.3 | 0.0 | -57.14 | 150.37 | 135.28 | 70.72 | 0.00 | 0 | 0 | 340.86 | -33.84 | -3.02 | 314.39 | -34.4 | -7.69 |
| 21Q1 (6) | 0.30 | -14.73 | -5.72 | 0.3 | -66.67 | -57.14 | 63.91 | -3.97 | -26.12 | 0.00 | 0 | 0 | 515.20 | 33.9 | 11.85 | 479.23 | 32.82 | 8.15 |
| 20Q4 (5) | 0.35 | 0.28 | 7.18 | 0.9 | 12.5 | 28.57 | 66.55 | -43.13 | 92.84 | 0.00 | 0 | 0 | 384.77 | -2.89 | -11.11 | 360.80 | -2.93 | -12.57 |
| 20Q3 (4) | 0.35 | -7.57 | 0.0 | 0.8 | 14.29 | 0.0 | 117.02 | 32.86 | 0.0 | 0.00 | 0 | 0.0 | 396.21 | 12.73 | 0.0 | 371.69 | 9.13 | 0.0 |
| 20Q2 (3) | 0.38 | 19.29 | 0.0 | 0.7 | 0.0 | 0.0 | 88.08 | 1.83 | 0.0 | 0.00 | 0 | 0.0 | 351.48 | -23.69 | 0.0 | 340.59 | -23.14 | 0.0 |
| 20Q1 (2) | 0.32 | -3.06 | 0.0 | 0.7 | 0.0 | 0.0 | 86.50 | 150.65 | 0.0 | 0.00 | 0 | 0.0 | 460.61 | 6.41 | 0.0 | 443.12 | 7.38 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 34.51 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 432.87 | 0.0 | 0.0 | 412.67 | 0.0 | 0.0 |
