- 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) | 0.83 | -0.23 | 6862.85 | 7.47 | 975.26 | 12.61 | 406.62 | -15.24 | 6.23 | -1.59 | 117.42 | -7.27 | 111.33 | -9.17 |
| 2022 (9) | 0.83 | -0.93 | 6385.81 | 22.32 | 866.08 | 20.02 | 479.71 | -41.95 | 6.33 | 15.27 | 126.62 | 4.88 | 122.57 | 4.4 |
| 2021 (8) | 0.84 | 0.61 | 5220.39 | 17.2 | 721.6 | 21.32 | 826.34 | 77.33 | 5.49 | 9.09 | 120.73 | 3.67 | 117.40 | 4.16 |
| 2020 (7) | 0.83 | -2.33 | 4454.36 | 17.07 | 594.78 | 0.59 | 465.98 | 3.78 | 5.03 | 12.43 | 116.46 | 2.9 | 112.71 | 3.77 |
| 2019 (6) | 0.85 | 1.35 | 3804.79 | 23.65 | 591.32 | 17.16 | 449.00 | 0 | 4.47 | 40.98 | 113.18 | 2.06 | 108.62 | 1.09 |
| 2018 (5) | 0.84 | 1.39 | 3076.94 | 26.7 | 504.73 | 21.75 | 0.00 | 0 | 3.17 | -16.36 | 110.90 | -6.11 | 107.45 | -6.03 |
| 2017 (4) | 0.83 | -3.09 | 2428.44 | 8.99 | 414.55 | 9.07 | 0.00 | 0 | 3.79 | -30.19 | 118.12 | 1.8 | 114.34 | 1.76 |
| 2016 (3) | 0.85 | 0.53 | 2228.11 | 6.88 | 380.08 | 3.2 | 0.00 | 0 | 5.43 | 29.1 | 116.03 | 1.8 | 112.36 | 1.58 |
| 2015 (2) | 0.85 | 0.41 | 2084.66 | 13.47 | 368.28 | 6.58 | 0.00 | 0 | 4.21 | -16.12 | 113.98 | -6.12 | 110.61 | -5.44 |
| 2014 (1) | 0.85 | 0.28 | 1837.18 | 20.09 | 345.53 | 13.62 | 0.00 | 0 | 5.02 | 0 | 121.41 | 2.85 | 116.97 | 4.43 |
| 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) | 0.82 | -1.22 | -1.27 | 7171.91 | 0.6 | 6.83 | 265.30 | -15.04 | -42.11 | 23.54 | -2.0 | -4.6 | 115.11 | -0.6 | -3.29 | 109.09 | -1.09 | -2.94 |
| 24Q2 (19) | 0.83 | 0.75 | -0.72 | 7129.41 | 3.21 | 9.55 | 312.26 | 6.48 | -9.87 | 24.02 | -13.27 | -7.57 | 115.81 | -3.36 | -5.61 | 110.29 | -3.1 | -4.84 |
| 24Q1 (18) | 0.82 | -0.6 | -0.07 | 6907.36 | 0.65 | 10.44 | 293.27 | -18.01 | -40.16 | 27.69 | 1.94 | 19.91 | 119.84 | 2.06 | -5.35 | 113.82 | 2.24 | -5.55 |
| 23Q4 (17) | 0.83 | -0.19 | -0.23 | 6862.85 | 2.23 | 7.47 | 357.71 | -21.95 | -1.38 | 27.16 | 10.09 | -3.33 | 117.42 | -1.34 | -7.27 | 111.33 | -0.95 | -9.17 |
| 23Q3 (16) | 0.83 | -0.67 | 0.31 | 6713.24 | 3.15 | 10.4 | 458.32 | 32.29 | -44.82 | 24.67 | -5.05 | 13.6 | 119.02 | -2.99 | -4.05 | 112.40 | -3.02 | -6.47 |
| 23Q2 (15) | 0.83 | 1.41 | -1.29 | 6508.16 | 4.06 | 8.75 | 346.46 | -29.31 | 12.17 | 25.99 | 12.52 | 28.47 | 122.69 | -3.1 | 3.63 | 115.90 | -3.83 | 1.04 |
| 23Q1 (14) | 0.82 | -0.76 | -1.34 | 6254.28 | -2.06 | 11.97 | 490.13 | 35.13 | -39.87 | 23.09 | -17.82 | 34.4 | 126.62 | 0.0 | 5.66 | 120.51 | -1.68 | 3.66 |
| 22Q4 (13) | 0.83 | 0.35 | -0.93 | 6385.81 | 5.02 | 22.32 | 362.70 | -56.33 | -48.89 | 28.10 | 29.38 | 32.85 | 126.62 | 2.08 | 4.88 | 122.57 | 1.99 | 4.4 |
| 22Q3 (12) | 0.83 | -2.26 | -1.2 | 6080.62 | 1.61 | 22.44 | 830.58 | 168.9 | -19.46 | 21.72 | 7.37 | 14.39 | 124.04 | 4.77 | 5.61 | 120.18 | 4.77 | 5.31 |
| 22Q2 (11) | 0.84 | 1.36 | 0.66 | 5984.25 | 7.14 | 23.71 | 308.88 | -62.11 | -67.2 | 20.23 | 17.72 | 10.1 | 118.39 | -1.21 | -0.28 | 114.71 | -1.32 | -0.4 |
| 22Q1 (10) | 0.83 | -0.35 | 0.65 | 5585.67 | 7.0 | 21.75 | 815.13 | 14.86 | 15.2 | 17.18 | -18.77 | -9.4 | 119.84 | -0.74 | 1.18 | 116.25 | -0.98 | 1.73 |
| 21Q4 (9) | 0.84 | 0.08 | 0.61 | 5220.39 | 5.12 | 17.2 | 709.66 | -31.18 | 30.39 | 21.15 | 11.41 | 11.78 | 120.73 | 2.79 | 3.67 | 117.40 | 2.87 | 4.16 |
| 21Q3 (8) | 0.84 | -0.43 | 0.75 | 4966.16 | 2.66 | 18.75 | 1031.20 | 9.51 | 82.82 | 18.99 | 3.34 | 17.78 | 117.45 | -1.07 | 2.18 | 114.12 | -0.91 | 3.08 |
| 21Q2 (7) | 0.84 | 1.35 | -2.29 | 4837.46 | 5.45 | 17.85 | 941.63 | 33.08 | 328.62 | 18.37 | -3.13 | 8.11 | 118.72 | 0.24 | 8.26 | 115.17 | 0.79 | 9.31 |
| 21Q1 (6) | 0.83 | -0.38 | -2.7 | 4587.64 | 2.99 | 15.37 | 707.59 | 30.01 | 72.83 | 18.97 | 0.22 | 4.66 | 118.44 | 1.7 | 5.2 | 114.27 | 1.38 | 5.7 |
| 20Q4 (5) | 0.83 | 0.22 | -2.33 | 4454.36 | 6.51 | 17.07 | 544.24 | -3.51 | 0 | 18.92 | 17.39 | 9.01 | 116.46 | 1.32 | 2.9 | 112.71 | 1.81 | 3.77 |
| 20Q3 (4) | 0.83 | -3.43 | 0.0 | 4182.19 | 1.89 | 0.0 | 564.04 | 236.95 | 0.0 | 16.12 | -5.14 | 0.0 | 114.94 | 4.81 | 0.0 | 110.71 | 5.08 | 0.0 |
| 20Q2 (3) | 0.86 | 0.93 | 0.0 | 4104.76 | 3.23 | 0.0 | -411.87 | -200.6 | 0.0 | 16.99 | -6.22 | 0.0 | 109.66 | -2.6 | 0.0 | 105.36 | -2.54 | 0.0 |
| 20Q1 (2) | 0.85 | 0.0 | 0.0 | 3976.43 | 4.51 | 0.0 | 409.41 | 0 | 0.0 | 18.12 | 4.39 | 0.0 | 112.59 | -0.52 | 0.0 | 108.11 | -0.47 | 0.0 |
| 19Q4 (1) | 0.85 | 0.0 | 0.0 | 3804.79 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 17.36 | 0.0 | 0.0 | 113.18 | 0.0 | 0.0 | 108.62 | 0.0 | 0.0 |
