- 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) | 0.11 | -25.85 | 0 | 0 | 4.0 | 8.7 | 225.00 | 141.55 | 0.00 | 0 | 371.63 | 23.03 | 363.95 | 22.64 |
| 2022 (9) | 0.14 | -43.43 | 0.38 | -60.82 | 3.68 | -15.98 | 93.15 | -80.08 | 0.40 | -36.36 | 302.07 | 97.81 | 296.77 | 98.77 |
| 2021 (8) | 0.26 | 88.96 | 0.97 | 0 | 4.38 | 13.18 | 467.60 | -77.52 | 0.63 | 0 | 152.71 | -45.6 | 149.30 | -44.86 |
| 2020 (7) | 0.14 | 15.98 | 0 | 0 | 3.87 | 7.5 | 2079.88 | 104.92 | 0.00 | 0 | 280.70 | -1.52 | 270.78 | -2.24 |
| 2019 (6) | 0.12 | -17.85 | 0 | 0 | 3.6 | -12.83 | 1014.97 | -52.53 | 0.00 | 0 | 285.03 | 39.82 | 276.98 | 39.4 |
| 2018 (5) | 0.14 | -19.72 | 0 | 0 | 4.13 | -1.43 | 2138.02 | 25.41 | 0.00 | 0 | 203.85 | 29.94 | 198.69 | 31.39 |
| 2017 (4) | 0.18 | 6.9 | 0.15 | 0 | 4.19 | 4.49 | 1704.86 | 0 | 0.00 | 0 | 156.88 | -19.67 | 151.22 | -21.15 |
| 2016 (3) | 0.17 | 79.26 | 0 | 0 | 4.01 | 20.06 | 0.00 | 0 | 0.00 | 0 | 195.30 | -49.67 | 191.78 | -50.14 |
| 2015 (2) | 0.09 | -16.27 | 0 | 0 | 3.34 | -12.11 | 586.27 | 523.36 | 0.00 | 0 | 388.05 | -35.75 | 384.67 | -35.63 |
| 2014 (1) | 0.11 | -40.57 | 0.11 | -76.6 | 3.8 | -1.55 | 94.05 | 698.39 | 0.00 | 0 | 603.94 | 73.57 | 597.61 | 75.94 |
| 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) | 0.08 | -61.92 | -45.63 | 0 | 0 | -100.0 | 445.33 | -81.7 | 33.0 | 0.00 | 0 | -100.0 | 536.57 | 156.93 | 68.34 | 519.80 | 153.73 | 66.86 |
| 24Q2 (19) | 0.21 | 103.8 | -6.02 | 0 | 0 | -100.0 | 2432.90 | 35.18 | 1064.01 | 0.00 | 0 | -100.0 | 208.84 | -51.39 | 14.45 | 204.86 | -51.47 | 15.03 |
| 24Q1 (18) | 0.10 | -4.02 | -18.81 | 0 | 0 | -100.0 | 1799.80 | 260.0 | 2105.91 | 0.00 | 0 | -100.0 | 429.59 | 15.6 | 5.61 | 422.14 | 15.99 | 5.72 |
| 23Q4 (17) | 0.11 | -27.01 | -25.85 | 0 | -100.0 | -100.0 | 499.95 | 49.31 | 752.58 | 0.00 | -100.0 | -100.0 | 371.63 | 16.59 | 23.03 | 363.95 | 16.83 | 22.64 |
| 23Q3 (16) | 0.15 | -34.17 | -17.13 | 0.25 | -3.85 | -59.02 | 334.83 | 60.2 | 426.79 | 0.53 | -27.32 | -83.49 | 318.75 | 74.68 | 17.76 | 311.52 | 74.92 | 17.23 |
| 23Q2 (15) | 0.22 | 76.05 | -23.94 | 0.26 | -29.73 | -58.73 | 209.01 | 156.17 | 70.7 | 0.72 | -69.63 | -63.11 | 182.48 | -55.14 | 43.45 | 178.09 | -55.4 | 43.17 |
| 23Q1 (14) | 0.13 | -12.34 | -36.43 | 0.37 | -2.63 | -43.94 | 81.59 | 39.14 | -33.98 | 2.38 | -25.48 | 14.97 | 406.77 | 34.66 | 94.94 | 399.31 | 34.55 | 95.17 |
| 22Q4 (13) | 0.14 | -18.43 | -43.43 | 0.38 | -37.7 | -60.82 | 58.64 | -7.74 | -67.7 | 3.20 | 0.39 | 45.45 | 302.07 | 11.6 | 97.81 | 296.77 | 11.68 | 98.77 |
| 22Q3 (12) | 0.18 | -39.58 | -0.11 | 0.61 | -3.17 | 56.41 | 63.56 | -48.09 | -91.05 | 3.19 | 62.38 | 1095.31 | 270.67 | 112.77 | 60.86 | 265.73 | 113.63 | 71.33 |
| 22Q2 (11) | 0.29 | 47.14 | 150.9 | 0.63 | -4.55 | 0 | 122.44 | -0.92 | -95.75 | 1.96 | -5.36 | 0 | 127.21 | -39.03 | -51.74 | 124.39 | -39.2 | -50.82 |
| 22Q1 (10) | 0.20 | -21.99 | 67.65 | 0.66 | -31.96 | 0 | 123.58 | -31.93 | -95.89 | 2.07 | -5.72 | 0 | 208.66 | 36.64 | -15.67 | 204.60 | 37.04 | -11.89 |
| 21Q4 (9) | 0.26 | 44.04 | 88.96 | 0.97 | 148.72 | 0 | 181.56 | -74.43 | -92.82 | 2.20 | 725.0 | 0 | 152.71 | -9.24 | -45.6 | 149.30 | -3.74 | -44.86 |
| 21Q3 (8) | 0.18 | 51.76 | 47.83 | 0.39 | 0 | 0 | 710.14 | -75.35 | -25.35 | 0.27 | 0 | 0 | 168.26 | -36.17 | -38.87 | 155.10 | -38.67 | -40.52 |
| 21Q2 (7) | 0.12 | -1.68 | -43.79 | 0 | 0 | 0 | 2880.73 | -4.12 | -37.13 | 0.00 | 0 | 0 | 263.61 | 6.53 | 49.46 | 252.91 | 8.92 | 47.69 |
| 21Q1 (6) | 0.12 | -12.07 | 3.4 | 0 | 0 | 0 | 3004.50 | 18.84 | -20.95 | 0.00 | 0 | 0 | 247.44 | -11.85 | -21.14 | 232.20 | -14.25 | -24.14 |
| 20Q4 (5) | 0.14 | 12.69 | 15.98 | 0 | 0 | 0 | 2528.17 | 165.78 | -8.95 | 0.00 | 0 | 0 | 280.70 | 1.98 | -1.52 | 270.78 | 3.85 | -2.24 |
| 20Q3 (4) | 0.12 | -42.29 | 0.0 | 0 | 0 | 0.0 | 951.24 | -79.24 | 0.0 | 0.00 | 0 | 0.0 | 275.25 | 56.06 | 0.0 | 260.75 | 52.27 | 0.0 |
| 20Q2 (3) | 0.21 | 80.84 | 0.0 | 0 | 0 | 0.0 | 4582.20 | 20.56 | 0.0 | 0.00 | 0 | 0.0 | 176.38 | -43.79 | 0.0 | 171.24 | -44.06 | 0.0 |
| 20Q1 (2) | 0.11 | -1.37 | 0.0 | 0 | 0 | 0.0 | 3800.67 | 36.88 | 0.0 | 0.00 | 0 | 0.0 | 313.79 | 10.09 | 0.0 | 306.10 | 10.51 | 0.0 |
| 19Q4 (1) | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2776.60 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 285.03 | 0.0 | 0.0 | 276.98 | 0.0 | 0.0 |
