- 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) | 0.48 | -0.77 | 19.0 | -32.12 | 848.06 | -11.31 | 86.61 | -55.22 | 0.00 | 0 | 186.17 | -0.97 | 133.01 | 1.95 |
| 2022 (9) | 0.48 | -3.08 | 27.99 | 155.85 | 956.24 | 0.05 | 193.41 | -86.73 | 0.00 | 0 | 187.99 | 1.8 | 130.46 | 0.48 |
| 2021 (8) | 0.50 | -13.86 | 10.94 | -4.12 | 955.73 | 11.82 | 1457.38 | 158.47 | 0.00 | 0 | 184.67 | 21.09 | 129.84 | 23.39 |
| 2020 (7) | 0.58 | 10.26 | 11.41 | -17.26 | 854.71 | 15.92 | 563.85 | 692.48 | 0.00 | 0 | 152.51 | -8.7 | 105.23 | -10.55 |
| 2019 (6) | 0.52 | -2.3 | 13.79 | -45.58 | 737.35 | 14.4 | 71.15 | -16.7 | 0.00 | 0 | 167.05 | 6.99 | 117.64 | 22.17 |
| 2018 (5) | 0.53 | -0.15 | 25.34 | -9.82 | 644.53 | 10.59 | 85.41 | 60.51 | 0.00 | 0 | 156.14 | -2.9 | 96.29 | -17.76 |
| 2017 (4) | 0.54 | 3.06 | 28.1 | 10.63 | 582.81 | 0.28 | 53.21 | -73.64 | 0.00 | 0 | 160.80 | -1.59 | 117.09 | -12.03 |
| 2016 (3) | 0.52 | 1.88 | 25.4 | 37.97 | 581.2 | -9.52 | 201.87 | 275.43 | 0.00 | 0 | 163.39 | -0.98 | 133.10 | 8.28 |
| 2015 (2) | 0.51 | -7.76 | 18.41 | -37.57 | 642.36 | 7.03 | 53.77 | 4.43 | 0.00 | 0 | 165.01 | 4.68 | 122.92 | -0.1 |
| 2014 (1) | 0.55 | 3.66 | 29.49 | -10.01 | 600.16 | 9.65 | 51.49 | -22.44 | 0.00 | 0 | 157.63 | -0.54 | 123.04 | -2.93 |
| 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) | 0.43 | -5.62 | -9.55 | 8.08 | -57.27 | -71.94 | 493.90 | 466.46 | 548.33 | 0.00 | 0 | 0 | 216.78 | 8.21 | 16.91 | 158.08 | 10.03 | 18.61 |
| 24Q2 (19) | 0.46 | -2.66 | -8.06 | 18.91 | -50.54 | -50.26 | 87.19 | 47.01 | 20.21 | 0.00 | 0 | 0 | 200.34 | 3.42 | 13.12 | 143.67 | 5.14 | 10.7 |
| 24Q1 (18) | 0.47 | -0.78 | -4.19 | 38.23 | 101.21 | 9.38 | 59.31 | -48.98 | -36.85 | 0.00 | 0 | 0 | 193.71 | 4.05 | 7.56 | 136.65 | 2.74 | 8.31 |
| 23Q4 (17) | 0.48 | -0.77 | -0.77 | 19.0 | -34.03 | -32.12 | 116.24 | 52.59 | -11.13 | 0.00 | 0 | 0 | 186.17 | 0.4 | -0.97 | 133.01 | -0.2 | 1.95 |
| 23Q3 (16) | 0.48 | -4.07 | -3.14 | 28.8 | -24.25 | -36.9 | 76.18 | 5.03 | -46.84 | 0.00 | 0 | 0 | 185.43 | 4.7 | 2.02 | 133.28 | 2.7 | 13.7 |
| 23Q2 (15) | 0.50 | 1.44 | -9.35 | 38.02 | 8.78 | -0.99 | 72.53 | -22.77 | -67.95 | 0.00 | 0 | 0 | 177.11 | -1.66 | 8.55 | 129.78 | 2.87 | 20.85 |
| 23Q1 (14) | 0.49 | 2.77 | -2.14 | 34.95 | 24.87 | 17.8 | 93.92 | -28.2 | -91.88 | 0.00 | 0 | 0 | 180.10 | -4.2 | 0.68 | 126.16 | -3.3 | 5.98 |
| 22Q4 (13) | 0.48 | -3.14 | -3.08 | 27.99 | -38.67 | 155.85 | 130.80 | -8.73 | -91.64 | 0.00 | 0 | 0 | 187.99 | 3.43 | 1.8 | 130.46 | 11.3 | 0.48 |
| 22Q3 (12) | 0.50 | -10.22 | -0.3 | 45.64 | 18.85 | 281.92 | 143.31 | -36.67 | -90.51 | 0.00 | 0 | 0 | 181.75 | 11.39 | 1.55 | 117.22 | 9.15 | -4.18 |
| 22Q2 (11) | 0.55 | 9.51 | 1.43 | 38.4 | 29.42 | 222.42 | 226.28 | -80.44 | -83.41 | 0.00 | 0 | 0 | 163.16 | -8.79 | -0.83 | 107.39 | -9.79 | -6.56 |
| 22Q1 (10) | 0.50 | 1.77 | 0.74 | 29.67 | 171.21 | 117.36 | 1156.56 | -26.11 | -16.51 | 0.00 | 0 | 0 | 178.89 | -3.13 | -0.6 | 119.04 | -8.32 | -4.79 |
| 21Q4 (9) | 0.50 | -0.36 | -13.86 | 10.94 | -8.45 | -4.12 | 1565.32 | 3.63 | 52.45 | 0.00 | 0 | 0 | 184.67 | 3.18 | 21.09 | 129.84 | 6.14 | 23.39 |
| 21Q3 (8) | 0.50 | -8.66 | -14.2 | 11.95 | 0.34 | -9.13 | 1510.54 | 10.76 | 218.02 | 0.00 | 0 | 0 | 178.97 | 8.78 | 20.32 | 122.33 | 6.44 | 23.68 |
| 21Q2 (7) | 0.55 | 8.76 | -8.39 | 11.91 | -12.75 | -6.37 | 1363.81 | -1.55 | 515.8 | 0.00 | 0 | 0 | 164.53 | -8.58 | 11.66 | 114.93 | -8.08 | 13.1 |
| 21Q1 (6) | 0.50 | -12.97 | 1.7 | 13.65 | 19.63 | -4.94 | 1385.31 | 34.92 | 569.07 | 0.00 | 0 | 0 | 179.97 | 18.01 | -0.34 | 125.03 | 18.82 | 1.54 |
| 20Q4 (5) | 0.58 | -0.76 | 10.26 | 11.41 | -13.23 | -17.26 | 1026.79 | 180.23 | 585.39 | 0.00 | 0 | 0 | 152.51 | 2.53 | -10.22 | 105.23 | 6.39 | -12.04 |
| 20Q3 (4) | 0.58 | -2.47 | 0.0 | 13.15 | 3.38 | 0.0 | -1279.87 | -677.9 | 0.0 | 0.00 | 0 | 0.0 | 148.74 | 0.94 | 0.0 | 98.91 | -2.67 | 0.0 |
| 20Q2 (3) | 0.59 | 20.74 | 0.0 | 12.72 | -11.42 | 0.0 | 221.47 | 6.96 | 0.0 | 0.00 | 0 | 0.0 | 147.35 | -18.4 | 0.0 | 101.62 | -17.47 | 0.0 |
| 20Q1 (2) | 0.49 | -5.65 | 0.0 | 14.36 | 4.13 | 0.0 | 207.05 | 38.21 | 0.0 | 0.00 | 0 | 0.0 | 180.58 | 6.3 | 0.0 | 123.13 | 2.93 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 13.79 | 0.0 | 0.0 | 149.81 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 169.88 | 0.0 | 0.0 | 119.63 | 0.0 | 0.0 |
