- 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 | -4.24 | 5.93 | 6.46 | 19.45 | -3.23 | 50.08 | -65.53 | 0.98 | -7.0 | 335.05 | 0.24 | 284.04 | 4.61 |
| 2022 (9) | 0.32 | 18.04 | 5.57 | 276.35 | 20.1 | 10.14 | 145.29 | -48.97 | 1.06 | 334.57 | 334.26 | 2.21 | 271.53 | 1.09 |
| 2021 (8) | 0.27 | 8.52 | 1.48 | 0 | 18.25 | -6.31 | 284.71 | -40.8 | 0.24 | 0 | 327.02 | -33.06 | 268.61 | -35.99 |
| 2020 (7) | 0.25 | 64.11 | 0 | 0 | 19.48 | 4.79 | 480.90 | 56.44 | 0.00 | 0 | 488.55 | -1.8 | 419.65 | 0.73 |
| 2019 (6) | 0.15 | -6.84 | 0.1 | -85.92 | 18.59 | 15.25 | 307.40 | 75.41 | 0.00 | 0 | 497.52 | 13.46 | 416.60 | 15.95 |
| 2018 (5) | 0.17 | -10.71 | 0.71 | -56.17 | 16.13 | 13.59 | 175.25 | 25.36 | 0.02 | -83.32 | 438.48 | 9.45 | 359.29 | 4.32 |
| 2017 (4) | 0.18 | -2.53 | 1.62 | 19.12 | 14.2 | 0.92 | 139.80 | 6.15 | 0.15 | 32.48 | 400.63 | 8.67 | 344.41 | 10.21 |
| 2016 (3) | 0.19 | -21.64 | 1.36 | -50.72 | 14.07 | 11.76 | 131.70 | 16.28 | 0.11 | -38.06 | 368.66 | 25.8 | 312.50 | 20.22 |
| 2015 (2) | 0.24 | 22.15 | 2.76 | 97.14 | 12.59 | 12.01 | 113.26 | -5.59 | 0.18 | -49.04 | 293.05 | -44.15 | 259.95 | -44.23 |
| 2014 (1) | 0.20 | 3.88 | 1.4 | 13900.0 | 11.24 | 17.33 | 119.97 | 18.5 | 0.35 | 0 | 524.72 | -23.59 | 466.07 | -25.51 |
| 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) | 0.27 | -22.99 | -14.02 | 4.84 | -8.68 | -20.13 | 83.97 | 30.55 | 44.06 | 2.32 | -21.85 | -21.43 | 388.04 | 59.44 | 22.51 | 325.72 | 55.58 | 24.59 |
| 24Q2 (19) | 0.35 | -4.24 | -3.49 | 5.3 | -8.15 | -7.34 | 64.32 | 0.33 | 43.19 | 2.97 | -8.57 | -34.68 | 243.38 | 3.66 | -1.39 | 209.36 | 3.84 | 1.2 |
| 24Q1 (18) | 0.36 | 17.38 | -3.3 | 5.77 | -2.7 | 5.29 | 64.11 | 31.72 | 33.79 | 3.25 | -23.58 | -36.36 | 234.79 | -29.92 | -0.25 | 201.62 | -29.02 | 4.62 |
| 23Q4 (17) | 0.31 | -0.67 | -4.24 | 5.93 | -2.15 | 6.46 | 48.67 | -16.5 | -28.37 | 4.25 | 43.89 | -8.23 | 335.05 | 5.78 | 0.24 | 284.04 | 8.64 | 4.61 |
| 23Q3 (16) | 0.31 | -13.56 | -0.61 | 6.06 | 5.94 | 43.6 | 58.29 | 29.76 | -64.51 | 2.95 | -35.03 | 2.22 | 316.73 | 28.32 | 12.34 | 261.44 | 26.37 | 22.34 |
| 23Q2 (15) | 0.36 | -4.04 | 9.7 | 5.72 | 4.38 | 353.97 | 44.92 | -6.26 | -85.47 | 4.54 | -10.93 | 505.83 | 246.82 | 4.86 | 24.02 | 206.88 | 7.35 | 34.07 |
| 23Q1 (14) | 0.38 | 16.24 | 10.66 | 5.48 | -1.62 | 345.53 | 47.92 | -29.48 | -79.67 | 5.10 | 10.21 | 528.61 | 235.38 | -29.58 | 12.77 | 192.71 | -29.03 | 15.71 |
| 22Q4 (13) | 0.32 | 3.09 | 18.04 | 5.57 | 31.99 | 276.35 | 67.95 | -58.63 | -70.3 | 4.63 | 60.26 | 477.44 | 334.26 | 18.55 | 2.21 | 271.53 | 27.06 | 1.09 |
| 22Q3 (12) | 0.31 | -4.59 | 18.52 | 4.22 | 234.92 | 183.22 | 164.25 | -46.86 | -16.57 | 2.89 | 285.07 | 127.47 | 281.95 | 41.67 | -30.53 | 213.70 | 38.49 | -35.59 |
| 22Q2 (11) | 0.33 | -3.21 | 29.0 | 1.26 | 2.44 | 117.24 | 309.07 | 31.1 | 0.36 | 0.75 | -7.58 | 3312.5 | 199.02 | -4.65 | -53.69 | 154.31 | -7.34 | -57.71 |
| 22Q1 (10) | 0.34 | 23.99 | 37.16 | 1.23 | -16.89 | 115.79 | 235.76 | 3.04 | -61.7 | 0.81 | 1.24 | 0 | 208.73 | -36.17 | -58.41 | 166.54 | -38.0 | -61.34 |
| 21Q4 (9) | 0.27 | 3.51 | 8.52 | 1.48 | -0.67 | 0 | 228.80 | 16.22 | -34.79 | 0.80 | -36.87 | 0 | 327.02 | -19.42 | -33.06 | 268.61 | -19.03 | -35.99 |
| 21Q3 (8) | 0.26 | 3.85 | 7.17 | 1.49 | 156.9 | 104.11 | 196.86 | -36.07 | -29.04 | 1.27 | 5676.97 | 0 | 405.85 | -5.56 | -10.93 | 331.76 | -9.07 | -14.12 |
| 21Q2 (7) | 0.25 | 2.91 | 0.39 | 0.58 | 1.75 | -21.62 | 307.95 | -49.97 | -81.04 | 0.02 | 0 | 0 | 429.73 | -14.37 | 46.06 | 364.87 | -15.31 | 43.34 |
| 21Q1 (6) | 0.25 | -1.9 | 59.54 | 0.57 | 0 | 1040.0 | 615.54 | 75.43 | -42.8 | 0.00 | 0 | 0 | 501.82 | 2.72 | -0.91 | 430.82 | 2.66 | 1.04 |
| 20Q4 (5) | 0.25 | 2.23 | 64.11 | 0 | -100.0 | -100.0 | 350.88 | 26.47 | -10.99 | 0.00 | 0 | 0 | 488.55 | 7.23 | -1.8 | 419.65 | 8.64 | 0.73 |
| 20Q3 (4) | 0.25 | -2.72 | 0.0 | 0.73 | -1.35 | 0.0 | 277.44 | -82.92 | 0.0 | 0.00 | 0 | 0.0 | 455.63 | 54.86 | 0.0 | 386.29 | 51.75 | 0.0 |
| 20Q2 (3) | 0.25 | 63.53 | 0.0 | 0.74 | 1380.0 | 0.0 | 1624.02 | 50.93 | 0.0 | 0.00 | 0 | 0.0 | 294.22 | -41.9 | 0.0 | 254.55 | -40.3 | 0.0 |
| 20Q1 (2) | 0.16 | 0.91 | 0.0 | 0.05 | -50.0 | 0.0 | 1076.04 | 172.97 | 0.0 | 0.00 | 0 | 0.0 | 506.42 | 1.79 | 0.0 | 426.37 | 2.35 | 0.0 |
| 19Q4 (1) | 0.15 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 394.20 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 497.52 | 0.0 | 0.0 | 416.60 | 0.0 | 0.0 |
