- 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) | 0.21 | 31.84 | 1.99 | 139.76 | 3.83 | -16.19 | 3.60 | -64.46 | 0.36 | 0.0 | 395.27 | -34.83 | 379.90 | -36.4 |
| 2022 (9) | 0.16 | -33.6 | 0.83 | -67.06 | 4.57 | -42.88 | 10.13 | 11.2 | 0.36 | -81.08 | 606.50 | 60.51 | 597.35 | 60.95 |
| 2021 (8) | 0.25 | -33.86 | 2.52 | -58.28 | 8.0 | 16.79 | 9.11 | 959.3 | 1.90 | 0 | 377.86 | 103.97 | 371.14 | 104.71 |
| 2020 (7) | 0.37 | 13.87 | 6.04 | 23.52 | 6.85 | 25.23 | 0.86 | 0 | 0.00 | 0 | 185.25 | -1.37 | 181.30 | -0.79 |
| 2019 (6) | 0.33 | 9.69 | 4.89 | 3.16 | 5.47 | -5.03 | -5.59 | 0 | 0.00 | 0 | 187.83 | 3.73 | 182.75 | 2.92 |
| 2018 (5) | 0.30 | 43.37 | 4.74 | 61.77 | 5.76 | -13.25 | -21.59 | 0 | 0.00 | 0 | 181.07 | -33.42 | 177.56 | -31.44 |
| 2017 (4) | 0.21 | 9.51 | 2.93 | 5.02 | 6.64 | -21.14 | -20.29 | 0 | 0.00 | 0 | 271.96 | -13.74 | 258.99 | -14.22 |
| 2016 (3) | 0.19 | 5.46 | 2.79 | -18.9 | 8.42 | -28.76 | -36.86 | 0 | 0.00 | 0 | 315.27 | -10.15 | 301.91 | -9.57 |
| 2015 (2) | 0.18 | -15.21 | 3.44 | -45.05 | 11.82 | -6.56 | -15.47 | 0 | 0.00 | 0 | 350.88 | 20.6 | 333.85 | 20.2 |
| 2014 (1) | 0.21 | -2.49 | 6.26 | -9.28 | 12.65 | -12.58 | -11.50 | 0 | 0.00 | 0 | 290.94 | -0.88 | 277.75 | 0.16 |
| 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) | 0.34 | 4.82 | 65.32 | 2.42 | -12.32 | 27.37 | -13.09 | 6.37 | -58.86 | 1.00 | 0.0 | 0.0 | 549.97 | 59.14 | 26.5 | 528.61 | 58.32 | 24.66 |
| 24Q2 (19) | 0.32 | 56.41 | 64.88 | 2.76 | 55.93 | 110.69 | -13.98 | 32.3 | -768.32 | 1.00 | 0.0 | 0.0 | 345.58 | -15.72 | -25.33 | 333.88 | -14.35 | -26.48 |
| 24Q1 (18) | 0.20 | -4.89 | 36.18 | 1.77 | -11.06 | 115.85 | -20.65 | -123.48 | -143.12 | 1.00 | 0.0 | 0.0 | 410.02 | 3.73 | -37.2 | 389.81 | 2.61 | -39.3 |
| 23Q4 (17) | 0.21 | 6.02 | 31.84 | 1.99 | 4.74 | 139.76 | -9.24 | -12.14 | -121.55 | 1.00 | 0.0 | 444.44 | 395.27 | -9.08 | -34.83 | 379.90 | -10.41 | -36.4 |
| 23Q3 (16) | 0.20 | 4.54 | -22.04 | 1.9 | 45.04 | 0.0 | -8.24 | -411.8 | 25.29 | 1.00 | 0.0 | -90.91 | 434.75 | -6.06 | 13.19 | 424.03 | -6.63 | 19.46 |
| 23Q2 (15) | 0.19 | 29.18 | -23.81 | 1.31 | 59.76 | -38.5 | -1.61 | -103.36 | -264.29 | 1.00 | 0.0 | -90.91 | 462.81 | -29.11 | 20.17 | 454.12 | -29.28 | 19.91 |
| 23Q1 (14) | 0.15 | -7.91 | -34.82 | 0.82 | -1.2 | -67.07 | 47.89 | 11.68 | 267.25 | 1.00 | 444.44 | -90.91 | 652.88 | 7.65 | 60.69 | 642.18 | 7.5 | 60.2 |
| 22Q4 (13) | 0.16 | -37.31 | -33.6 | 0.83 | -56.32 | -67.06 | 42.88 | 488.76 | 68.09 | 0.18 | -98.33 | -91.99 | 606.50 | 57.91 | 60.51 | 597.35 | 68.29 | 60.95 |
| 22Q3 (12) | 0.26 | 2.16 | -17.88 | 1.9 | -10.8 | -54.87 | -11.03 | -1225.51 | -305.02 | 11.00 | 0.0 | -85.9 | 384.08 | -0.27 | 50.97 | 354.96 | -6.28 | 60.89 |
| 22Q2 (11) | 0.25 | 10.51 | -17.29 | 2.13 | -14.46 | -50.12 | 0.98 | -92.48 | -88.15 | 11.00 | 0.0 | 62.96 | 385.13 | -5.21 | 78.47 | 378.73 | -5.52 | 80.0 |
| 22Q1 (10) | 0.23 | -6.19 | -32.04 | 2.49 | -1.19 | -51.08 | 13.04 | -48.88 | 360.78 | 11.00 | 379.49 | 0 | 406.30 | 7.53 | 81.04 | 400.85 | 8.01 | 82.54 |
| 21Q4 (9) | 0.25 | -22.46 | -33.86 | 2.52 | -40.14 | -58.28 | 25.51 | 374.16 | 545.82 | 2.29 | -97.06 | 0 | 377.86 | 48.53 | 103.97 | 371.14 | 68.23 | 104.71 |
| 21Q3 (8) | 0.32 | 2.89 | -14.13 | 4.21 | -1.41 | -30.3 | 5.38 | -34.95 | 65.54 | 78.00 | 1055.56 | 0 | 254.40 | 17.89 | 20.6 | 220.62 | 4.85 | 7.03 |
| 21Q2 (7) | 0.31 | -9.21 | -12.16 | 4.27 | -16.11 | -19.74 | 8.27 | 192.23 | 157.63 | 6.75 | 0 | 0 | 215.79 | -3.85 | 10.19 | 210.41 | -4.18 | 10.02 |
| 21Q1 (6) | 0.34 | -8.7 | 3.2 | 5.09 | -15.73 | 2.0 | 2.83 | -28.35 | 134.55 | 0.00 | 0 | 0 | 224.42 | 21.14 | 11.26 | 219.59 | 21.12 | 10.94 |
| 20Q4 (5) | 0.37 | 0.68 | 13.87 | 6.04 | 0.0 | 23.52 | 3.95 | 21.54 | 156.92 | 0.00 | 0 | 0 | 185.25 | -12.18 | -1.37 | 181.30 | -12.05 | -0.79 |
| 20Q3 (4) | 0.37 | 5.25 | 0.0 | 6.04 | 13.53 | 0.0 | 3.25 | 1.25 | 0.0 | 0.00 | 0 | 0.0 | 210.95 | 7.72 | 0.0 | 206.13 | 7.78 | 0.0 |
| 20Q2 (3) | 0.35 | 6.67 | 0.0 | 5.32 | 6.61 | 0.0 | 3.21 | 139.19 | 0.0 | 0.00 | 0 | 0.0 | 195.84 | -2.91 | 0.0 | 191.25 | -3.37 | 0.0 |
| 20Q1 (2) | 0.33 | 0.74 | 0.0 | 4.99 | 2.04 | 0.0 | -8.19 | -18.01 | 0.0 | 0.00 | 0 | 0.0 | 201.70 | 7.38 | 0.0 | 197.93 | 8.31 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 4.89 | 0.0 | 0.0 | -6.94 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 187.83 | 0.0 | 0.0 | 182.75 | 0.0 | 0.0 |
