- 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) | 0.17 | 2.76 | 0 | 0 | 12.91 | 5.99 | 5897.72 | 14541.81 | 0.00 | 0 | 687.90 | 4.73 | 646.15 | 5.56 |
| 2022 (9) | 0.17 | -14.59 | 0 | 0 | 12.18 | -23.54 | 40.28 | -62.37 | 0.00 | 0 | 656.85 | 46.56 | 612.11 | 73.81 |
| 2021 (8) | 0.20 | 7.01 | 0 | 0 | 15.93 | 5.5 | 107.03 | -92.04 | 0.00 | 0 | 448.19 | -8.75 | 352.17 | -17.74 |
| 2020 (7) | 0.18 | 19.11 | 0 | 0 | 15.1 | -1.37 | 1344.55 | 35.07 | 0.00 | 0 | 491.15 | -10.52 | 428.10 | -17.07 |
| 2019 (6) | 0.15 | 32.96 | 0 | 0 | 15.31 | 21.03 | 995.44 | 0 | 0.00 | 0 | 548.90 | -25.37 | 516.23 | -25.43 |
| 2018 (5) | 0.12 | 0.61 | 0 | 0 | 12.65 | 43.26 | 0.00 | 0 | 0.00 | 0 | 735.50 | 0.57 | 692.23 | 2.49 |
| 2017 (4) | 0.11 | 48.83 | 0 | 0 | 8.83 | 64.13 | 0.00 | 0 | 0.00 | 0 | 731.36 | -43.1 | 675.40 | -44.46 |
| 2016 (3) | 0.08 | 0.13 | 0 | 0 | 5.38 | 76.39 | 0.00 | 0 | 0.00 | 0 | 1285.45 | -9.92 | 1216.15 | -12.48 |
| 2015 (2) | 0.08 | 50.78 | 0 | 0 | 3.05 | -41.68 | 0.00 | 0 | 0.00 | 0 | 1427.08 | -43.97 | 1389.51 | -44.93 |
| 2014 (1) | 0.05 | -36.01 | 0 | 0 | 5.23 | -31.27 | 0.00 | 0 | 0.00 | 0 | 2546.90 | 95.81 | 2523.06 | 98.41 |
| 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) | 0.18 | -20.38 | 8.19 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 637.63 | 28.79 | -10.13 | 594.31 | 29.76 | -10.51 |
| 24Q2 (19) | 0.23 | 33.26 | 36.05 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 495.10 | -29.5 | -29.03 | 457.99 | -29.96 | -30.3 |
| 24Q1 (18) | 0.17 | -0.58 | -1.67 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 702.24 | 2.08 | 10.33 | 653.87 | 1.19 | 10.97 |
| 23Q4 (17) | 0.17 | 2.57 | 2.76 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 687.90 | -3.04 | 4.73 | 646.15 | -2.7 | 5.56 |
| 23Q3 (16) | 0.17 | 0.12 | -14.26 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 709.47 | 1.7 | 60.62 | 664.11 | 1.07 | 65.77 |
| 23Q2 (15) | 0.17 | -3.69 | 11.04 | 0 | 0 | 0 | 9240.00 | 622.51 | 4975.22 | 0.00 | 0 | 0 | 697.62 | 9.6 | 13.15 | 657.11 | 11.52 | 24.38 |
| 23Q1 (14) | 0.17 | 3.89 | 1.29 | 0 | 0 | 0 | 1278.88 | 1572.61 | 294.07 | 0.00 | 0 | 0 | 636.50 | -3.1 | 22.06 | 589.24 | -3.74 | 41.91 |
| 22Q4 (13) | 0.17 | -14.41 | -14.59 | 0 | 0 | 0 | 76.46 | -93.24 | 159.93 | 0.00 | 0 | 0 | 656.85 | 48.71 | 46.56 | 612.11 | 52.79 | 73.81 |
| 22Q3 (12) | 0.20 | 29.65 | -10.26 | 0 | 0 | 0 | 1131.61 | 697.06 | 1268.99 | 0.00 | 0 | 0 | 441.71 | -28.36 | 13.47 | 400.63 | -24.17 | 40.75 |
| 22Q2 (11) | 0.15 | -12.15 | -22.39 | 0 | 0 | 0 | -189.53 | 71.24 | -163.2 | 0.00 | 0 | 0 | 616.54 | 18.23 | 35.59 | 528.31 | 27.24 | 50.43 |
| 22Q1 (10) | 0.17 | -12.38 | -26.43 | 0 | 0 | 0 | -658.97 | -416.47 | -587.55 | 0.00 | 0 | 0 | 521.47 | 16.35 | 42.8 | 415.22 | 17.9 | 45.3 |
| 21Q4 (9) | 0.20 | -10.08 | 7.01 | 0 | 0 | 0 | -127.59 | -254.36 | -110.62 | 0.00 | 0 | 0 | 448.19 | 15.14 | -8.75 | 352.17 | 23.73 | -17.74 |
| 21Q3 (8) | 0.22 | 12.13 | 11.32 | 0 | 0 | 0 | 82.66 | -72.44 | -95.35 | 0.00 | 0 | 0 | 389.26 | -14.39 | -2.06 | 284.63 | -18.96 | -19.62 |
| 21Q2 (7) | 0.19 | -16.72 | -5.32 | 0 | 0 | 0 | 299.90 | 121.89 | -84.26 | 0.00 | 0 | 0 | 454.71 | 24.52 | 10.19 | 351.20 | 22.9 | -8.0 |
| 21Q1 (6) | 0.23 | 27.44 | 72.63 | 0 | 0 | 0 | 135.16 | -88.75 | -75.84 | 0.00 | 0 | 0 | 365.18 | -25.65 | -43.83 | 285.76 | -33.25 | -52.04 |
| 20Q4 (5) | 0.18 | -6.45 | 19.11 | 0 | 0 | 0 | 1201.29 | -32.36 | -10.19 | 0.00 | 0 | 0 | 491.15 | 23.58 | -10.52 | 428.10 | 20.9 | -17.07 |
| 20Q3 (4) | 0.20 | -4.64 | 0.0 | 0 | 0 | 0.0 | 1776.11 | -6.79 | 0.0 | 0.00 | 0 | 0.0 | 397.43 | -3.69 | 0.0 | 354.09 | -7.25 | 0.0 |
| 20Q2 (3) | 0.20 | 51.85 | 0.0 | 0 | 0 | 0.0 | 1905.46 | 240.58 | 0.0 | 0.00 | 0 | 0.0 | 412.67 | -36.53 | 0.0 | 381.75 | -35.92 | 0.0 |
| 20Q1 (2) | 0.13 | -12.07 | 0.0 | 0 | 0 | 0.0 | 559.48 | -58.17 | 0.0 | 0.00 | 0 | 0.0 | 650.19 | 18.45 | 0.0 | 595.78 | 15.41 | 0.0 |
| 19Q4 (1) | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1337.64 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 548.90 | 0.0 | 0.0 | 516.23 | 0.0 | 0.0 |
