- 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) | 0.24 | -11.4 | 10.38 | 90.81 | 12.04 | 33.78 | 58.90 | -83.76 | 2.86 | 104.4 | 342.74 | 153.28 | 234.88 | 285.74 |
| 2022 (9) | 0.27 | 29.35 | 5.44 | 0 | 9.0 | 4.17 | 362.77 | -77.31 | 1.40 | 0 | 135.32 | -27.57 | 60.89 | -56.26 |
| 2021 (8) | 0.21 | -23.99 | 0 | 0 | 8.64 | -67.87 | 1598.71 | -84.9 | 0.00 | 0 | 186.82 | 9.26 | 139.21 | 4.82 |
| 2020 (7) | 0.27 | 83.59 | 0 | 0 | 26.89 | 14.13 | 10587.40 | -22.59 | 0.00 | 0 | 170.98 | -48.4 | 132.81 | -43.44 |
| 2019 (6) | 0.15 | -2.68 | 0 | 0 | 23.56 | 21.44 | 13677.20 | -94.98 | 0.00 | 0 | 331.36 | 8.07 | 234.82 | 10.58 |
| 2018 (5) | 0.15 | 37.66 | 0 | 0 | 19.4 | 49.12 | 272394.00 | 0 | 0.00 | 0 | 306.61 | -21.45 | 212.36 | -13.73 |
| 2017 (4) | 0.11 | -17.78 | 0 | 0 | 13.01 | -31.63 | 0.00 | 0 | 0.00 | 0 | 390.35 | 9.53 | 246.15 | 0.15 |
| 2016 (3) | 0.14 | -32.84 | 0 | 0 | 19.03 | 5.08 | 251.84 | 416.59 | 0.00 | 0 | 356.38 | 56.1 | 245.79 | 70.0 |
| 2015 (2) | 0.20 | -34.91 | 1.93 | 286.0 | 18.11 | 21.38 | 48.75 | 19.13 | 0.00 | 0 | 228.30 | -31.92 | 144.58 | -29.55 |
| 2014 (1) | 0.31 | -4.28 | 0.5 | -52.83 | 14.92 | 15.39 | 40.92 | -41.02 | 0.00 | 0 | 335.36 | -5.36 | 205.21 | -17.09 |
| 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) | 0.25 | -4.06 | -2.57 | 10.99 | -2.22 | 25.46 | 293.73 | 520.47 | 661.95 | 2.01 | -85.66 | -90.45 | 235.43 | -9.27 | 18.22 | 155.72 | -5.34 | 70.37 |
| 24Q2 (19) | 0.26 | 12.22 | 8.13 | 11.24 | 9.55 | 61.96 | 47.34 | 23.76 | -64.93 | 14.00 | -31.0 | 375.38 | 259.49 | -37.12 | 39.16 | 164.50 | -38.54 | 85.02 |
| 24Q1 (18) | 0.23 | -2.27 | -20.63 | 10.26 | -1.16 | 10.68 | 38.25 | 765.22 | -18.88 | 20.29 | -3.52 | 154.62 | 412.70 | 20.41 | 257.81 | 267.64 | 13.95 | 431.03 |
| 23Q4 (17) | 0.24 | -7.4 | -11.4 | 10.38 | 18.49 | 90.81 | -5.75 | -114.92 | -102.6 | 21.03 | 0.0 | 284.55 | 342.74 | 72.1 | 153.28 | 234.88 | 156.98 | 285.74 |
| 23Q3 (16) | 0.26 | 6.47 | 11.85 | 8.76 | 26.22 | 309.35 | 38.55 | -71.44 | -95.36 | 21.03 | 614.04 | 381.5 | 199.15 | 6.8 | 34.4 | 91.40 | 2.8 | 15.52 |
| 23Q2 (15) | 0.24 | -17.62 | 4.42 | 6.94 | -25.13 | 216.89 | 134.97 | 186.26 | -62.91 | 2.94 | -63.04 | 156.09 | 186.47 | 61.67 | 9.22 | 88.91 | 76.41 | -13.27 |
| 23Q1 (14) | 0.29 | 9.09 | 26.26 | 9.27 | 70.4 | 164.1 | 47.15 | -78.67 | -93.75 | 7.97 | 45.72 | 202.5 | 115.34 | -14.77 | -28.32 | 50.40 | -17.23 | -53.02 |
| 22Q4 (13) | 0.27 | 16.9 | 29.35 | 5.44 | 154.21 | 0 | 221.09 | -73.42 | 107.13 | 5.47 | 25.21 | 0 | 135.32 | -8.68 | -27.57 | 60.89 | -23.04 | -56.26 |
| 22Q3 (12) | 0.23 | -0.61 | 7.49 | 2.14 | -2.28 | 0 | 831.69 | 128.54 | -75.31 | 4.37 | 279.77 | 0 | 148.18 | -13.21 | -34.26 | 79.12 | -22.82 | -57.13 |
| 22Q2 (11) | 0.23 | -0.39 | 7.54 | 2.19 | -37.61 | 0 | 363.92 | -51.78 | -3.15 | 1.15 | -56.34 | 0 | 170.73 | 6.1 | -33.17 | 102.51 | -4.45 | -52.85 |
| 22Q1 (10) | 0.23 | 11.76 | -7.02 | 3.51 | 0 | 0 | 754.71 | 124.34 | -86.91 | 2.63 | 0 | 0 | 160.91 | -13.87 | -10.82 | 107.28 | -22.94 | -28.7 |
| 21Q4 (9) | 0.21 | -2.86 | -23.99 | 0 | 0 | 0 | -3100.33 | -192.04 | 90.14 | 0.00 | 0 | 0 | 186.82 | -17.12 | 9.26 | 139.21 | -24.58 | 4.82 |
| 21Q3 (8) | 0.21 | -0.56 | 47.01 | 0 | 0 | 0 | 3368.55 | 796.49 | -81.59 | 0.00 | 0 | 0 | 225.42 | -11.77 | -5.63 | 184.57 | -15.11 | 18.34 |
| 21Q2 (7) | 0.21 | -13.87 | -16.91 | 0 | 0 | 0 | 375.75 | -93.48 | -98.86 | 0.00 | 0 | 0 | 255.48 | 41.59 | 21.21 | 217.42 | 44.49 | 32.42 |
| 21Q1 (6) | 0.25 | -8.64 | 62.37 | 0 | 0 | 0 | 5765.22 | 118.34 | -78.31 | 0.00 | 0 | 0 | 180.44 | 5.53 | -47.09 | 150.47 | 13.3 | -43.95 |
| 20Q4 (5) | 0.27 | 87.89 | 83.59 | 0 | 0 | 0 | -31439.30 | -271.81 | -485.14 | 0.00 | 0 | 0 | 170.98 | -28.42 | -48.4 | 132.81 | -14.84 | -43.44 |
| 20Q3 (4) | 0.15 | -43.79 | 0.0 | 0 | 0 | 0.0 | 18298.60 | -44.62 | 0.0 | 0.00 | 0 | 0.0 | 238.88 | 13.33 | 0.0 | 155.96 | -5.01 | 0.0 |
| 20Q2 (3) | 0.26 | 68.29 | 0.0 | 0 | 0 | 0.0 | 33042.60 | 24.3 | 0.0 | 0.00 | 0 | 0.0 | 210.78 | -38.19 | 0.0 | 164.19 | -38.84 | 0.0 |
| 20Q1 (2) | 0.15 | 3.3 | 0.0 | 0 | 0 | 0.0 | 26582.50 | 225.64 | 0.0 | 0.00 | 0 | 0.0 | 341.01 | 2.91 | 0.0 | 268.46 | 14.33 | 0.0 |
| 19Q4 (1) | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8163.15 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 331.36 | 0.0 | 0.0 | 234.82 | 0.0 | 0.0 |
