- 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) | 0.19 | -14.85 | 3.83 | 99.48 | 50.46 | -1.83 | 51.13 | -48.21 | 0.00 | 0 | 448.75 | 28.24 | 416.56 | 29.74 |
| 2022 (9) | 0.23 | -6.95 | 1.92 | 19.25 | 51.4 | 2.8 | 98.73 | 31.39 | 0.00 | 0 | 349.94 | 16.0 | 321.08 | 17.67 |
| 2021 (8) | 0.24 | 1.59 | 1.61 | -0.62 | 50.0 | 14.03 | 75.14 | 36.47 | 0.00 | 0 | 301.66 | -9.99 | 272.86 | -10.92 |
| 2020 (7) | 0.24 | -6.12 | 1.62 | 1.89 | 43.85 | -19.19 | 55.06 | -64.27 | 0.00 | 0 | 335.13 | -7.11 | 306.30 | -7.97 |
| 2019 (6) | 0.26 | 31.24 | 1.59 | 69.15 | 54.26 | -28.07 | 154.12 | -51.59 | 0.00 | 0 | 360.78 | -49.05 | 332.82 | -50.06 |
| 2018 (5) | 0.19 | -10.58 | 0.94 | 88.0 | 75.43 | -7.15 | 318.38 | -39.02 | 0.00 | 0 | 708.12 | 22.22 | 666.48 | 94.59 |
| 2017 (4) | 0.22 | 3.77 | 0.5 | -48.45 | 81.24 | -1.72 | 522.14 | 58.44 | 0.00 | 0 | 579.37 | -2.57 | 342.51 | -13.91 |
| 2016 (3) | 0.21 | -18.46 | 0.97 | -7.62 | 82.66 | 8.53 | 329.56 | 43.15 | 0.00 | 0 | 594.65 | 73.71 | 397.84 | 124.03 |
| 2015 (2) | 0.26 | -8.77 | 1.05 | -1.87 | 76.16 | 12.86 | 230.22 | 203.8 | 0.00 | 0 | 342.32 | 14.98 | 177.58 | -21.9 |
| 2014 (1) | 0.28 | -52.2 | 1.07 | -85.24 | 67.48 | 20.33 | 75.78 | 313.42 | 0.00 | 0 | 297.73 | 127.26 | 227.37 | 104.8 |
| 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) | 0.22 | -0.49 | -14.03 | 3.95 | 0.51 | 1.02 | 11.29 | -32.11 | -68.17 | 0.00 | 0 | 0 | 343.78 | 1.93 | 16.92 | 317.80 | 3.28 | 16.46 |
| 24Q2 (19) | 0.22 | 10.5 | -8.0 | 3.93 | 0.77 | 16.96 | 16.63 | 30.74 | -67.58 | 0.00 | 0 | 0 | 337.27 | -19.5 | 6.42 | 307.70 | -20.69 | 5.49 |
| 24Q1 (18) | 0.20 | 5.24 | 2.42 | 3.9 | 1.83 | 102.07 | 12.72 | -82.03 | -75.84 | 0.00 | 0 | 0 | 418.98 | -6.63 | -3.69 | 387.95 | -6.87 | -2.63 |
| 23Q4 (17) | 0.19 | -25.71 | -14.85 | 3.83 | -2.05 | 99.48 | 70.77 | 99.52 | -37.0 | 0.00 | 0 | 0 | 448.75 | 52.63 | 28.24 | 416.56 | 52.65 | 29.74 |
| 23Q3 (16) | 0.26 | 6.49 | 6.27 | 3.91 | 16.37 | 120.9 | 35.47 | -30.86 | -76.26 | 0.00 | 0 | 0 | 294.02 | -7.23 | -6.67 | 272.89 | -6.44 | -5.83 |
| 23Q2 (15) | 0.24 | 23.03 | 5.5 | 3.36 | 74.09 | 104.88 | 51.30 | -2.55 | -35.01 | 0.00 | 0 | 0 | 316.92 | -27.15 | -3.7 | 291.68 | -26.79 | -1.41 |
| 23Q1 (14) | 0.20 | -12.51 | 8.32 | 1.93 | 0.52 | 15.57 | 52.64 | -53.14 | -17.21 | 0.00 | 0 | 0 | 435.05 | 24.32 | -5.21 | 398.43 | 24.09 | -3.5 |
| 22Q4 (13) | 0.23 | -7.29 | -6.95 | 1.92 | 8.47 | 19.25 | 112.33 | -24.8 | 11.73 | 0.00 | 0 | 0 | 349.94 | 11.08 | 16.0 | 321.08 | 10.81 | 17.67 |
| 22Q3 (12) | 0.24 | 5.72 | -4.87 | 1.77 | 7.93 | 11.32 | 149.38 | 89.26 | 41.06 | 0.00 | 0 | 0 | 315.04 | -4.28 | 12.26 | 289.77 | -2.05 | 13.56 |
| 22Q2 (11) | 0.23 | 26.31 | -6.33 | 1.64 | -1.8 | 3.14 | 78.93 | 24.14 | 47.01 | 0.00 | 0 | 0 | 329.11 | -28.29 | 14.84 | 295.84 | -28.35 | 17.64 |
| 22Q1 (10) | 0.18 | -24.84 | -6.45 | 1.67 | 3.73 | 3.73 | 63.58 | -36.76 | 47.89 | 0.00 | 0 | 0 | 458.94 | 52.14 | 14.32 | 412.88 | 51.32 | 14.33 |
| 21Q4 (9) | 0.24 | -5.22 | 1.59 | 1.61 | 1.26 | -0.62 | 100.54 | -5.06 | 31.53 | 0.00 | 0 | 0 | 301.66 | 7.49 | -9.99 | 272.86 | 6.94 | -10.92 |
| 21Q3 (8) | 0.26 | 4.1 | -7.36 | 1.59 | 0.0 | 0.63 | 105.90 | 97.24 | 26.07 | 0.00 | 0 | 0 | 280.63 | -2.07 | -7.37 | 255.16 | 1.47 | -8.5 |
| 21Q2 (7) | 0.25 | 26.15 | 3.57 | 1.59 | -1.24 | 2.58 | 53.69 | 24.89 | -39.04 | 0.00 | 0 | 0 | 286.57 | -28.62 | -27.19 | 251.47 | -30.36 | -32.02 |
| 21Q1 (6) | 0.20 | -18.38 | -5.51 | 1.61 | -0.62 | 2.55 | 42.99 | -43.76 | 259.64 | 0.00 | 0 | 0 | 401.45 | 19.79 | -16.51 | 361.12 | 17.9 | -19.55 |
| 20Q4 (5) | 0.24 | -13.57 | -6.12 | 1.62 | 2.53 | 1.89 | 76.44 | -9.0 | -38.11 | 0.00 | 0 | 0 | 335.13 | 10.62 | -7.11 | 306.30 | 9.84 | -7.97 |
| 20Q3 (4) | 0.28 | 16.39 | 0.0 | 1.58 | 1.94 | 0.0 | 84.00 | -4.63 | 0.0 | 0.00 | 0 | 0.0 | 302.96 | -23.02 | 0.0 | 278.86 | -24.62 | 0.0 |
| 20Q2 (3) | 0.24 | 15.09 | 0.0 | 1.55 | -1.27 | 0.0 | 88.08 | 427.07 | 0.0 | 0.00 | 0 | 0.0 | 393.57 | -18.15 | 0.0 | 369.94 | -17.59 | 0.0 |
| 20Q1 (2) | 0.21 | -18.9 | 0.0 | 1.57 | -1.26 | 0.0 | -26.93 | -121.8 | 0.0 | 0.00 | 0 | 0.0 | 480.82 | 33.27 | 0.0 | 448.89 | 34.87 | 0.0 |
| 19Q4 (1) | 0.26 | 0.0 | 0.0 | 1.59 | 0.0 | 0.0 | 123.51 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 360.78 | 0.0 | 0.0 | 332.82 | 0.0 | 0.0 |
