- 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 | 5.61 | 397.69 | 9.35 | 2117.41 | -5.35 | -8.60 | 0 | 0.62 | 0.0 | 152.64 | -14.38 | 108.57 | -20.55 |
| 2022 (9) | 0.34 | -2.13 | 363.67 | -18.39 | 2237.16 | -36.1 | -27.64 | 0 | 0.62 | 0.0 | 178.27 | 18.18 | 136.65 | 19.83 |
| 2021 (8) | 0.35 | -6.95 | 445.62 | 3.7 | 3500.77 | 29.7 | 64.88 | 1759.03 | 0.62 | -95.04 | 150.85 | 3.47 | 114.04 | -0.43 |
| 2020 (7) | 0.37 | 0.48 | 429.74 | 19.47 | 2699.11 | 7.12 | 3.49 | 0 | 12.46 | -21.18 | 145.79 | 21.37 | 114.53 | 29.57 |
| 2019 (6) | 0.37 | -2.28 | 359.72 | -29.96 | 2519.71 | -9.81 | -15.02 | 0 | 15.81 | 0.0 | 120.12 | -14.88 | 88.39 | -22.22 |
| 2018 (5) | 0.38 | 4.99 | 513.6 | 81.54 | 2793.76 | -15.13 | 12.59 | -81.49 | 15.81 | 3285.98 | 141.12 | 17.41 | 113.64 | 18.34 |
| 2017 (4) | 0.36 | -7.33 | 282.92 | -50.61 | 3291.74 | 14.66 | 68.00 | 931.87 | 0.47 | -96.89 | 120.19 | 9.94 | 96.03 | 9.44 |
| 2016 (3) | 0.39 | -2.22 | 572.84 | -4.93 | 2870.89 | -21.16 | 6.59 | -42.7 | 15.03 | 272.69 | 109.32 | -13.03 | 87.75 | -8.11 |
| 2015 (2) | 0.40 | -23.71 | 602.57 | -54.21 | 3641.33 | -15.05 | 11.50 | 47.25 | 4.03 | 106.75 | 125.70 | 32.18 | 95.49 | 25.76 |
| 2014 (1) | 0.53 | -14.92 | 1315.89 | -34.53 | 4286.62 | 1.4 | 7.81 | 270.14 | 1.95 | 0 | 95.10 | 66.49 | 75.93 | 95.04 |
| 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) | 0.36 | 2.29 | -12.32 | 334.46 | -12.15 | -52.55 | 3.52 | -43.77 | 317.28 | 55.03 | 118.02 | 192.22 | 139.59 | -9.94 | -1.09 | 88.77 | -17.24 | -19.38 |
| 24Q2 (19) | 0.35 | 0.52 | -14.09 | 380.72 | 2.95 | -46.04 | 6.26 | 154.67 | 167.02 | 25.24 | 34.04 | 34.04 | 155.00 | 1.85 | 3.36 | 107.26 | 2.92 | -11.01 |
| 24Q1 (18) | 0.35 | -3.39 | -12.24 | 369.8 | -7.01 | -49.89 | -11.45 | -84.98 | 50.86 | 18.83 | 0.0 | 0.0 | 152.19 | -0.29 | -25.95 | 104.22 | -4.01 | -36.89 |
| 23Q4 (17) | 0.36 | -11.73 | 5.61 | 397.69 | -43.58 | 9.35 | -6.19 | -282.1 | 87.0 | 18.83 | 0.0 | 0.0 | 152.64 | 8.16 | -14.38 | 108.57 | -1.4 | -20.55 |
| 23Q3 (16) | 0.41 | 0.22 | 10.4 | 704.92 | -0.09 | 54.03 | -1.62 | 82.66 | 96.91 | 18.83 | 0.0 | 0.0 | 141.13 | -5.89 | -20.56 | 110.11 | -8.65 | -19.37 |
| 23Q2 (15) | 0.41 | 2.68 | 10.43 | 705.53 | -4.39 | 60.39 | -9.34 | 59.91 | 51.58 | 18.83 | 0.0 | 0.0 | 149.96 | -27.03 | -10.9 | 120.53 | -27.01 | -5.8 |
| 23Q1 (14) | 0.40 | 16.26 | 15.65 | 737.94 | 102.91 | 61.83 | -23.30 | 51.06 | -305.11 | 18.83 | 0.0 | 0.0 | 205.52 | 15.29 | 23.29 | 165.13 | 20.84 | 30.63 |
| 22Q4 (13) | 0.34 | -7.72 | -2.13 | 363.67 | -20.54 | -18.39 | -47.61 | 9.05 | -261.88 | 18.83 | 0.0 | 214.38 | 178.27 | 0.34 | 18.18 | 136.65 | 0.06 | 19.83 |
| 22Q3 (12) | 0.37 | 0.24 | 4.29 | 457.66 | 4.04 | 3.63 | -52.35 | -171.38 | -159.67 | 18.83 | 0.0 | 790.03 | 177.66 | 5.56 | 12.83 | 136.57 | 6.74 | 13.48 |
| 22Q2 (11) | 0.37 | 7.53 | 0.96 | 439.89 | -3.53 | -1.57 | -19.29 | -269.81 | -120.48 | 18.83 | 0.0 | 926.75 | 168.30 | 0.96 | 9.84 | 127.95 | 1.22 | 7.57 |
| 22Q1 (10) | 0.34 | -1.61 | -4.81 | 455.99 | 2.33 | -5.9 | 11.36 | -61.37 | -76.4 | 18.83 | 214.38 | 758.15 | 166.70 | 10.51 | 15.72 | 126.41 | 10.85 | 11.36 |
| 21Q4 (9) | 0.35 | -1.67 | -6.95 | 445.62 | 0.9 | 3.7 | 29.41 | -66.48 | -25.43 | 5.99 | 183.1 | 198.05 | 150.85 | -4.2 | 3.47 | 114.04 | -5.24 | -0.43 |
| 21Q3 (8) | 0.35 | -2.96 | -9.35 | 441.65 | -1.18 | 25.77 | 87.73 | -6.87 | 1063.53 | 2.12 | 15.36 | -85.72 | 157.46 | 2.77 | 17.13 | 120.35 | 1.18 | 19.02 |
| 21Q2 (7) | 0.36 | 1.39 | -5.64 | 446.92 | -7.78 | 43.38 | 94.20 | 95.72 | 696.2 | 1.83 | -16.42 | 0 | 153.22 | 6.37 | 28.76 | 118.95 | 4.79 | 43.07 |
| 21Q1 (6) | 0.36 | -3.82 | -2.15 | 484.6 | 12.77 | 50.38 | 48.13 | 22.03 | 369.03 | 2.19 | 9.19 | 0 | 144.05 | -1.19 | 11.6 | 113.51 | -0.89 | 28.67 |
| 20Q4 (5) | 0.37 | -4.2 | 0.48 | 429.74 | 22.37 | 19.47 | 39.44 | 423.08 | 243.84 | 2.01 | -86.44 | 0 | 145.79 | 8.45 | 21.37 | 114.53 | 13.26 | 29.57 |
| 20Q3 (4) | 0.39 | 1.01 | 0.0 | 351.17 | 12.66 | 0.0 | 7.54 | 147.72 | 0.0 | 14.82 | 0 | 0.0 | 134.43 | 12.97 | 0.0 | 101.12 | 21.63 | 0.0 |
| 20Q2 (3) | 0.39 | 5.14 | 0.0 | 311.71 | -3.27 | 0.0 | -15.80 | 11.68 | 0.0 | 0.00 | 0 | 0.0 | 119.00 | -7.81 | 0.0 | 83.14 | -5.76 | 0.0 |
| 20Q1 (2) | 0.37 | -1.24 | 0.0 | 322.24 | -10.42 | 0.0 | -17.89 | 34.76 | 0.0 | 0.00 | 0 | 0.0 | 129.08 | 7.46 | 0.0 | 88.22 | -0.19 | 0.0 |
| 19Q4 (1) | 0.37 | 0.0 | 0.0 | 359.72 | 0.0 | 0.0 | -27.42 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 120.12 | 0.0 | 0.0 | 88.39 | 0.0 | 0.0 |
