- 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) | 0.08 | -21.92 | 1.6 | 841.18 | 154.27 | -34.38 | 245.97 | -95.14 | 0.00 | 0 | 1171.95 | 15.34 | 1063.49 | 34.66 |
| 2022 (9) | 0.11 | 15.89 | 0.17 | -56.41 | 235.11 | 9.32 | 5060.92 | -13.52 | 0.00 | 0 | 1016.07 | 31.76 | 789.78 | 24.72 |
| 2021 (8) | 0.09 | 21.23 | 0.39 | 18.18 | 215.06 | 54.99 | 5852.06 | 72.62 | 0.00 | 0 | 771.15 | -15.9 | 633.26 | -14.82 |
| 2020 (7) | 0.08 | -13.3 | 0.33 | -75.19 | 138.76 | 28.74 | 3390.19 | 14.81 | 0.00 | 0 | 916.99 | 27.31 | 743.45 | 31.32 |
| 2019 (6) | 0.09 | 29.99 | 1.33 | 0 | 107.78 | 14.49 | 2952.80 | 1454.02 | 0.00 | 0 | 720.28 | -8.63 | 566.15 | -4.51 |
| 2018 (5) | 0.07 | -46.18 | 0 | 0 | 94.14 | 9.48 | 190.01 | 107.43 | 0.00 | 0 | 788.31 | -2.97 | 592.88 | -1.05 |
| 2017 (4) | 0.13 | -48.27 | 0 | 0 | 85.99 | 20.45 | 91.60 | 262.63 | 0.00 | 0 | 812.48 | 20.84 | 599.15 | 19.8 |
| 2016 (3) | 0.24 | 80.15 | 0.1 | 0 | 71.39 | 51.86 | 25.26 | -99.96 | 0.00 | 0 | 672.36 | 26.8 | 500.14 | 32.31 |
| 2015 (2) | 0.14 | 31.45 | 0 | 0 | 47.01 | 43.63 | 70091.90 | 0 | 0.00 | 0 | 530.26 | -35.38 | 378.02 | -44.65 |
| 2014 (1) | 0.10 | 26.48 | 0 | 0 | 32.73 | 56.83 | 0.00 | 0 | 0.00 | 0 | 820.61 | -30.97 | 682.92 | -35.21 |
| 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) | 0.11 | 14.27 | 25.17 | 16.49 | 69.82 | 2953.7 | 161.81 | 27.61 | -76.68 | 1.40 | 49.57 | 0 | 920.56 | -2.65 | -34.14 | 798.53 | -4.53 | -33.16 |
| 24Q2 (19) | 0.10 | -12.81 | 8.17 | 9.71 | 75.59 | 0 | 126.80 | -52.98 | 151.76 | 0.94 | -75.67 | 0 | 945.62 | 17.53 | -33.19 | 836.41 | 15.99 | -27.42 |
| 24Q1 (18) | 0.11 | 30.59 | -25.03 | 5.53 | 245.62 | 0 | 269.67 | 23.72 | -15.28 | 3.85 | 0 | 0 | 804.58 | -31.35 | 27.25 | 721.12 | -32.19 | 43.68 |
| 23Q4 (17) | 0.08 | -3.79 | -21.92 | 1.6 | 196.3 | 841.18 | 217.97 | -68.59 | -88.49 | 0.00 | 0 | 0 | 1171.95 | -16.16 | 15.34 | 1063.49 | -10.98 | 34.66 |
| 23Q3 (16) | 0.09 | -1.25 | -31.12 | 0.54 | 0 | 217.65 | 693.87 | 383.24 | -79.02 | 0.00 | 0 | 0 | 1397.77 | -1.25 | 73.31 | 1194.72 | 3.68 | 90.24 |
| 23Q2 (15) | 0.09 | -39.57 | -27.25 | 0 | 0 | -100.0 | -244.98 | -176.97 | -101.38 | 0.00 | 0 | 0 | 1415.49 | 123.86 | 64.28 | 1152.36 | 129.59 | 62.43 |
| 23Q1 (14) | 0.15 | 36.01 | -8.59 | 0 | -100.0 | -100.0 | 318.29 | -83.2 | -95.88 | 0.00 | 0 | 0 | 632.30 | -37.77 | 29.38 | 501.91 | -36.45 | 23.53 |
| 22Q4 (13) | 0.11 | -15.12 | 15.89 | 0.17 | 0.0 | -56.41 | 1894.32 | -42.72 | -63.23 | 0.00 | 0 | 0 | 1016.07 | 25.98 | 31.76 | 789.78 | 25.76 | 24.72 |
| 22Q3 (12) | 0.13 | 4.29 | 54.78 | 0.17 | 0.0 | -46.88 | 3307.29 | -81.42 | -49.85 | 0.00 | 0 | 0 | 806.52 | -6.39 | -3.0 | 628.02 | -11.48 | -8.99 |
| 22Q2 (11) | 0.12 | -24.08 | 4.13 | 0.17 | 0.0 | -46.88 | 17797.30 | 130.14 | 157.03 | 0.00 | 0 | 0 | 861.61 | 76.31 | 44.53 | 709.46 | 74.61 | 41.57 |
| 22Q1 (10) | 0.16 | 72.43 | 96.91 | 0.17 | -56.41 | -48.48 | 7733.10 | 50.1 | 69.09 | 0.00 | 0 | 0 | 488.70 | -36.63 | -43.36 | 406.32 | -35.84 | -42.38 |
| 21Q4 (9) | 0.09 | 13.36 | 21.23 | 0.39 | 21.88 | 18.18 | 5152.07 | -21.88 | 24.8 | 0.00 | 0 | 0 | 771.15 | -7.26 | -15.9 | 633.26 | -8.23 | -14.82 |
| 21Q3 (8) | 0.08 | -29.84 | 5.56 | 0.32 | 0.0 | -3.03 | 6595.31 | -4.75 | 49.04 | 0.00 | 0 | 0 | 831.49 | 39.48 | -0.44 | 690.06 | 37.7 | 23.05 |
| 21Q2 (7) | 0.12 | 43.58 | 6.5 | 0.32 | -3.03 | 0.0 | 6924.14 | 51.41 | 26.88 | 0.00 | 0 | 0 | 596.13 | -30.91 | 16.61 | 501.12 | -28.93 | 35.86 |
| 21Q1 (6) | 0.08 | 6.16 | 2.14 | 0.33 | 0.0 | -67.0 | 4573.24 | 10.78 | 160.16 | 0.00 | 0 | 0 | 862.81 | -5.91 | 24.25 | 705.14 | -5.15 | 37.27 |
| 20Q4 (5) | 0.08 | -1.29 | -11.48 | 0.33 | 0.0 | -67.0 | 4128.15 | -6.71 | 29.8 | 0.00 | 0 | 0 | 916.99 | 9.79 | 27.31 | 743.45 | 32.57 | 31.32 |
| 20Q3 (4) | 0.08 | -29.21 | 0.0 | 0.33 | 3.12 | 0.0 | 4425.27 | -18.91 | 0.0 | 0.00 | 0 | 0.0 | 835.20 | 63.37 | 0.0 | 560.79 | 52.04 | 0.0 |
| 20Q2 (3) | 0.11 | 37.7 | 0.0 | 0.32 | -68.0 | 0.0 | 5457.32 | 210.46 | 0.0 | 0.00 | 0 | 0.0 | 511.23 | -26.38 | 0.0 | 368.85 | -28.19 | 0.0 |
| 20Q1 (2) | 0.08 | -8.0 | 0.0 | 1.0 | 0.0 | 0.0 | 1757.84 | -44.73 | 0.0 | 0.00 | 0 | 0.0 | 694.39 | -3.59 | 0.0 | 513.67 | -9.27 | 0.0 |
| 19Q4 (1) | 0.09 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 3180.44 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 720.28 | 0.0 | 0.0 | 566.15 | 0.0 | 0.0 |
