- 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) | 0.23 | -15.02 | 15.8 | -23.78 | 244.83 | -9.65 | 106.75 | -28.64 | 0.00 | 0 | 380.41 | 39.45 | 340.08 | 50.78 |
| 2022 (9) | 0.27 | -16.08 | 20.73 | 74.64 | 270.99 | 26.68 | 149.59 | -7.32 | 0.02 | 177.49 | 272.80 | 12.66 | 225.55 | 24.24 |
| 2021 (8) | 0.32 | 27.1 | 11.87 | 4845.83 | 213.92 | 23.72 | 161.41 | -18.57 | 0.01 | 24.24 | 242.14 | -15.03 | 181.54 | -19.47 |
| 2020 (7) | 0.25 | 8.59 | 0.24 | -20.0 | 172.91 | 14.59 | 198.22 | 57.71 | 0.01 | 0 | 284.98 | -9.24 | 225.42 | -11.77 |
| 2019 (6) | 0.23 | -19.28 | 0.3 | -96.74 | 150.89 | 13.35 | 125.69 | 6.83 | 0.00 | 0 | 314.00 | 27.23 | 255.49 | 39.47 |
| 2018 (5) | 0.28 | 0.57 | 9.2 | 53.08 | 133.12 | 26.99 | 117.65 | -47.26 | 0.00 | 0 | 246.80 | 2.86 | 183.19 | 2.51 |
| 2017 (4) | 0.28 | 18.29 | 6.01 | 456.48 | 104.83 | 18.28 | 223.06 | -17.73 | 0.00 | 0 | 239.93 | -16.64 | 178.70 | -18.17 |
| 2016 (3) | 0.24 | -6.31 | 1.08 | -74.04 | 88.63 | 8.12 | 271.13 | 219.13 | 0.00 | 0 | 287.81 | 2.4 | 218.38 | 5.72 |
| 2015 (2) | 0.26 | 0.51 | 4.16 | -29.61 | 81.97 | -1.29 | 84.96 | 14.61 | 0.00 | 0 | 281.07 | -5.49 | 206.57 | 15.12 |
| 2014 (1) | 0.25 | -22.2 | 5.91 | -44.14 | 83.04 | 3.0 | 74.13 | 172.04 | 0.00 | 0 | 297.40 | 24.52 | 179.44 | 30.86 |
| 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) | 0.26 | -5.3 | 8.74 | 42.15 | 164.6 | 162.78 | 136.46 | -15.82 | -12.4 | 0.00 | 0 | -100.0 | 299.25 | 4.38 | -15.73 | 269.02 | 3.97 | -14.89 |
| 24Q2 (19) | 0.28 | 28.47 | 1.46 | 15.93 | 3.24 | 1866.67 | 162.11 | 29.58 | 32.45 | 0.00 | 0 | -100.0 | 286.69 | -29.44 | -6.0 | 258.75 | -28.81 | -3.67 |
| 24Q1 (18) | 0.22 | -4.47 | -9.79 | 15.43 | -2.34 | -3.98 | 125.10 | 56.45 | 50.61 | 0.00 | 0 | -100.0 | 406.31 | 6.81 | 12.52 | 363.48 | 6.88 | 15.95 |
| 23Q4 (17) | 0.23 | -6.42 | -15.02 | 15.8 | -1.5 | -23.78 | 79.96 | -48.67 | -35.08 | 0.00 | -100.0 | -100.0 | 380.41 | 7.12 | 39.45 | 340.08 | 7.6 | 50.78 |
| 23Q3 (16) | 0.24 | -11.64 | -16.13 | 16.04 | 1880.25 | -34.69 | 155.77 | 27.27 | -2.47 | 0.01 | -34.17 | -85.39 | 355.11 | 16.43 | 33.2 | 316.07 | 17.67 | 44.87 |
| 23Q2 (15) | 0.27 | 14.22 | -17.82 | 0.81 | -94.96 | -92.28 | 122.39 | 47.35 | -21.87 | 0.02 | -57.69 | -82.79 | 304.99 | -15.54 | 30.49 | 268.61 | -14.31 | 50.78 |
| 23Q1 (14) | 0.24 | -10.01 | -22.97 | 16.07 | -22.48 | 5.1 | 83.06 | -32.56 | -50.02 | 0.04 | -59.02 | 101.88 | 361.11 | 32.37 | 38.28 | 313.47 | 38.98 | 60.2 |
| 22Q4 (13) | 0.27 | -7.65 | -16.08 | 20.73 | -15.59 | 74.64 | 123.17 | -22.88 | -1.97 | 0.10 | 27.97 | 245.49 | 272.80 | 2.33 | 12.66 | 225.55 | 3.38 | 24.24 |
| 22Q3 (12) | 0.29 | -13.42 | -9.24 | 24.56 | 134.13 | 199.15 | 159.71 | 1.96 | 22.95 | 0.08 | -22.41 | 0 | 266.59 | 14.06 | 6.67 | 218.18 | 22.47 | 17.11 |
| 22Q2 (11) | 0.33 | 7.06 | -7.77 | 10.49 | -31.39 | 35.53 | 156.64 | -5.75 | -18.64 | 0.10 | 396.2 | 391.45 | 233.72 | -10.5 | 22.29 | 178.15 | -8.96 | 30.83 |
| 22Q1 (10) | 0.31 | -1.96 | 15.01 | 15.29 | 28.81 | 1811.25 | 166.19 | 32.26 | -43.9 | 0.02 | -29.87 | 2.8 | 261.15 | 7.85 | -0.11 | 195.68 | 7.79 | 0.94 |
| 21Q4 (9) | 0.32 | -0.13 | 27.1 | 11.87 | 44.58 | 4845.83 | 125.65 | -3.27 | -24.56 | 0.03 | 0 | 2.07 | 242.14 | -3.11 | -15.03 | 181.54 | -2.56 | -19.47 |
| 21Q3 (8) | 0.32 | -12.02 | 8.97 | 8.21 | 6.07 | 4.99 | 129.90 | -32.53 | -24.44 | 0.00 | -100.0 | -100.0 | 249.92 | 30.77 | -1.98 | 186.31 | 36.82 | -8.73 |
| 21Q2 (7) | 0.36 | 33.49 | 14.67 | 7.74 | 867.5 | 426.53 | 192.52 | -35.01 | -26.14 | 0.02 | 3.79 | -72.44 | 191.12 | -26.9 | -20.32 | 136.17 | -29.76 | -29.69 |
| 21Q1 (6) | 0.27 | 8.35 | 29.51 | 0.8 | 233.33 | 0 | 296.25 | 77.87 | 41.59 | 0.02 | -30.37 | 0 | 261.45 | -8.26 | -25.07 | 193.86 | -14.0 | -31.52 |
| 20Q4 (5) | 0.25 | -14.37 | 8.59 | 0.24 | -96.93 | -20.0 | 166.55 | -3.12 | -20.46 | 0.03 | -37.3 | 0 | 284.98 | 11.77 | -9.24 | 225.42 | 10.42 | -11.77 |
| 20Q3 (4) | 0.29 | -7.42 | 0.0 | 7.82 | 431.97 | 0.0 | 171.92 | -34.04 | 0.0 | 0.05 | -39.16 | 0.0 | 254.97 | 6.3 | 0.0 | 204.14 | 5.41 | 0.0 |
| 20Q2 (3) | 0.31 | 50.77 | 0.0 | 1.47 | 0 | 0.0 | 260.66 | 24.58 | 0.0 | 0.08 | 0 | 0.0 | 239.85 | -31.26 | 0.0 | 193.67 | -31.59 | 0.0 |
| 20Q1 (2) | 0.21 | -9.15 | 0.0 | 0 | -100.0 | 0.0 | 209.23 | -0.08 | 0.0 | 0.00 | 0 | 0.0 | 348.92 | 11.12 | 0.0 | 283.09 | 10.8 | 0.0 |
| 19Q4 (1) | 0.23 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 209.39 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 314.00 | 0.0 | 0.0 | 255.49 | 0.0 | 0.0 |
