- 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) | 0.37 | 8.2 | 0.01 | 0 | 7.67 | -45.37 | -241.67 | 0 | 0.00 | 0 | 649.89 | -12.15 | 446.76 | -5.96 |
| 2022 (9) | 0.34 | 18.35 | 0 | 0 | 14.04 | -11.08 | -175.19 | 0 | 0.00 | 0 | 739.80 | 88.71 | 475.05 | 79.16 |
| 2021 (8) | 0.29 | 16.48 | 0 | 0 | 15.79 | -7.55 | 209.82 | -57.71 | 0.00 | 0 | 392.03 | -13.22 | 265.15 | -31.13 |
| 2020 (7) | 0.25 | 0.37 | 0 | 0 | 17.08 | -15.61 | 496.09 | 1.94 | 0.00 | 0 | 451.74 | 0.16 | 385.01 | 0.96 |
| 2019 (6) | 0.24 | 30.31 | 0 | 0 | 20.24 | 13.9 | 486.66 | 432.74 | 0.00 | 0 | 451.02 | -24.01 | 381.36 | -14.54 |
| 2018 (5) | 0.19 | 1.02 | 0 | 0 | 17.77 | 1.54 | 91.35 | -98.54 | 0.00 | 0 | 593.53 | -0.11 | 446.26 | 4.32 |
| 2017 (4) | 0.19 | -35.99 | 0 | 0 | 17.5 | -36.46 | 6237.00 | 10.3 | 0.00 | 0 | 594.16 | 49.52 | 427.79 | 47.39 |
| 2016 (3) | 0.29 | -13.67 | 0.04 | 0.0 | 27.54 | -14.07 | 5654.62 | -16.47 | 0.00 | 0 | 397.38 | 19.75 | 290.25 | 26.82 |
| 2015 (2) | 0.34 | 11.97 | 0.04 | -20.0 | 32.05 | 66.58 | 6769.79 | 261.87 | 0.00 | 0 | 331.84 | -12.26 | 228.86 | 0.46 |
| 2014 (1) | 0.30 | 36.65 | 0.05 | 150.0 | 19.24 | -16.42 | 1870.80 | 41.35 | 0.00 | 0 | 378.20 | -27.09 | 227.81 | -38.58 |
| 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) | 0.37 | -4.59 | 5.38 | 0 | -100.0 | 0 | -10.32 | -122.33 | 95.72 | 0.00 | 0 | 0 | 260.09 | 5.35 | -66.69 | 175.69 | 1.23 | -64.75 |
| 24Q2 (19) | 0.39 | 4.31 | 14.58 | 0.01 | -50.0 | 0.0 | 46.22 | -19.24 | 119.51 | 0.00 | 0 | 0 | 246.88 | -4.07 | -69.52 | 173.55 | -3.92 | -66.03 |
| 24Q1 (18) | 0.38 | 2.82 | 13.22 | 0.02 | 100.0 | 100.0 | 57.23 | 123.79 | 123.12 | 0.00 | 0 | 0 | 257.36 | -60.4 | -68.83 | 180.64 | -59.57 | -64.5 |
| 23Q4 (17) | 0.37 | 2.99 | 8.2 | 0.01 | 0 | 0 | -240.55 | 0.15 | -512.55 | 0.00 | 0 | 0 | 649.89 | -16.76 | -12.15 | 446.76 | -10.36 | -5.96 |
| 23Q3 (16) | 0.35 | 3.74 | -3.74 | 0 | -100.0 | -100.0 | -240.90 | -1.7 | -221.69 | 0.00 | 0 | 0 | 780.70 | -3.6 | 34.27 | 498.40 | -2.44 | 37.03 |
| 23Q2 (15) | 0.34 | 3.07 | -14.81 | 0.01 | 0.0 | 0.0 | -236.87 | 4.32 | 74.18 | 0.00 | 0 | 0 | 809.86 | -1.92 | 218.43 | 510.87 | 0.39 | 204.98 |
| 23Q1 (14) | 0.33 | -1.75 | 13.12 | 0.01 | 0 | -75.0 | -247.57 | -530.43 | -401.0 | 0.00 | 0 | 0 | 825.75 | 11.62 | 118.4 | 508.87 | 7.12 | 122.52 |
| 22Q4 (13) | 0.34 | -8.38 | 18.35 | 0 | -100.0 | 0 | -39.27 | -119.84 | -108.13 | 0.00 | 0 | 0 | 739.80 | 27.24 | 88.71 | 475.05 | 30.61 | 79.16 |
| 22Q3 (12) | 0.37 | -8.19 | 44.46 | 0.09 | 800.0 | 0 | 197.96 | 121.58 | -1.8 | 0.00 | 0 | 0 | 581.42 | 128.61 | 35.61 | 363.72 | 117.13 | 27.86 |
| 22Q2 (11) | 0.40 | 36.87 | 46.18 | 0.01 | -75.0 | 0 | -917.38 | -1215.36 | -841.58 | 0.00 | 0 | 0 | 254.33 | -32.73 | -35.27 | 167.51 | -26.75 | -46.67 |
| 22Q1 (10) | 0.29 | 2.8 | 1.73 | 0.04 | 0 | 0 | 82.25 | -82.97 | -5.88 | 0.00 | 0 | 0 | 378.09 | -3.56 | 1.73 | 228.69 | -13.75 | -25.87 |
| 21Q4 (9) | 0.29 | 11.83 | 16.48 | 0 | 0 | 0 | 482.98 | 139.6 | -20.08 | 0.00 | 0 | 0 | 392.03 | -8.56 | -13.22 | 265.15 | -6.79 | -31.13 |
| 21Q3 (8) | 0.26 | -7.1 | 17.06 | 0 | 0 | 0 | 201.58 | 306.9 | -78.98 | 0.00 | 0 | 0 | 428.74 | 9.12 | -16.74 | 284.47 | -9.43 | -32.46 |
| 21Q2 (7) | 0.27 | -4.75 | -4.08 | 0 | 0 | 0 | -97.43 | -211.49 | -118.35 | 0.00 | 0 | 0 | 392.92 | 5.72 | 5.6 | 314.08 | 1.82 | 5.98 |
| 21Q1 (6) | 0.29 | 17.71 | 1.98 | 0 | 0 | -100.0 | 87.39 | -85.54 | 273.91 | 0.00 | 0 | 0 | 371.65 | -17.73 | -1.72 | 308.48 | -19.88 | 0.94 |
| 20Q4 (5) | 0.25 | 12.38 | 0.37 | 0 | 0 | 0 | 604.35 | -36.98 | -59.91 | 0.00 | 0 | 0 | 451.74 | -12.27 | 0.16 | 385.01 | -8.59 | 0.96 |
| 20Q3 (4) | 0.22 | -23.87 | 0.0 | 0 | 0 | 0.0 | 958.98 | 80.6 | 0.0 | 0.00 | 0 | 0.0 | 514.94 | 38.39 | 0.0 | 421.19 | 42.12 | 0.0 |
| 20Q2 (3) | 0.29 | 1.27 | 0.0 | 0 | -100.0 | 0.0 | 530.99 | 1156.7 | 0.0 | 0.00 | 0 | 0.0 | 372.10 | -1.61 | 0.0 | 296.37 | -3.03 | 0.0 |
| 20Q1 (2) | 0.28 | 15.85 | 0.0 | 0.02 | 0 | 0.0 | -50.25 | -103.33 | 0.0 | 0.00 | 0 | 0.0 | 378.17 | -16.15 | 0.0 | 305.62 | -19.86 | 0.0 |
| 19Q4 (1) | 0.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1507.55 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 451.02 | 0.0 | 0.0 | 381.36 | 0.0 | 0.0 |
