- 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) | 0.31 | 9.39 | 0.13 | -13.33 | 4.35 | 13.58 | 151.46 | -44.92 | 0.31 | 36.32 | 312.44 | -11.01 | 311.03 | -11.01 |
| 2022 (9) | 0.28 | -8.82 | 0.15 | -11.76 | 3.83 | 25.57 | 274.98 | 118.97 | 0.22 | -65.63 | 351.08 | 9.93 | 349.52 | 10.13 |
| 2021 (8) | 0.31 | 30.72 | 0.17 | -10.53 | 3.05 | 444.64 | 125.58 | 0 | 0.65 | -97.67 | 319.38 | -46.75 | 317.37 | -45.64 |
| 2020 (7) | 0.24 | 2.86 | 0.19 | -5.0 | 0.56 | -62.67 | -198.34 | 0 | 28.00 | 0.0 | 599.79 | -14.21 | 583.86 | -14.25 |
| 2019 (6) | 0.23 | 2.76 | 0.2 | -23.08 | 1.5 | -33.92 | -45.11 | 0 | 28.00 | 0.0 | 699.11 | 27.53 | 680.90 | 26.21 |
| 2018 (5) | 0.22 | 12.18 | 0.26 | -13.33 | 2.27 | -34.01 | -56.43 | 0 | 28.00 | 0.0 | 548.21 | -10.02 | 539.51 | 9.24 |
| 2017 (4) | 0.20 | -18.44 | 0.3 | 0.0 | 3.44 | -12.02 | 74.42 | -76.86 | 28.00 | 1206.67 | 609.25 | 30.14 | 493.89 | 13.43 |
| 2016 (3) | 0.25 | -5.72 | 0.3 | 0 | 3.91 | 55.16 | 321.60 | -87.57 | 2.14 | 0 | 468.14 | 27.12 | 435.42 | 38.81 |
| 2015 (2) | 0.26 | 96.53 | 0 | 0 | 2.52 | 207.32 | 2586.74 | 883.63 | 0.00 | 0 | 368.26 | -61.84 | 313.67 | -48.82 |
| 2014 (1) | 0.13 | -20.07 | 0.04 | -20.0 | 0.82 | -1.2 | 262.98 | -25.43 | 0.19 | 0 | 964.94 | 46.8 | 612.88 | 44.3 |
| 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) | 0.30 | 2.34 | -1.65 | 0.12 | -7.69 | -14.29 | 480.28 | 127.35 | 139.62 | 0.42 | -62.12 | -61.81 | 316.23 | -5.18 | -1.91 | 315.41 | -5.16 | -2.0 |
| 24Q2 (19) | 0.29 | 8.11 | 12.2 | 0.13 | 0.0 | -7.14 | 211.25 | -28.83 | 8.14 | 1.10 | 50.0 | 0.83 | 333.49 | -8.85 | -13.09 | 332.57 | -8.87 | -13.18 |
| 24Q1 (18) | 0.27 | -13.2 | 1.32 | 0.13 | 0.0 | -13.33 | 296.83 | 1144.57 | 59.18 | 0.73 | -86.67 | -37.95 | 365.87 | 17.1 | -2.75 | 364.93 | 17.33 | -2.63 |
| 23Q4 (17) | 0.31 | 2.41 | 9.39 | 0.13 | -7.14 | -13.33 | 23.85 | -88.1 | -88.28 | 5.50 | 404.17 | 407.69 | 312.44 | -3.08 | -11.01 | 311.03 | -3.36 | -11.01 |
| 23Q3 (16) | 0.30 | 16.75 | 7.38 | 0.14 | 0.0 | -12.5 | 200.43 | 2.6 | -50.31 | 1.09 | 0.0 | 71.43 | 322.38 | -15.99 | -8.67 | 321.86 | -15.97 | -8.29 |
| 23Q2 (15) | 0.26 | -2.37 | -11.63 | 0.14 | -6.67 | -12.5 | 195.35 | 4.76 | -0.83 | 1.09 | -7.69 | -14.29 | 383.74 | 2.0 | 16.63 | 383.04 | 2.21 | 17.15 |
| 23Q1 (14) | 0.27 | -6.29 | -7.43 | 0.15 | 0.0 | -6.25 | 186.47 | -8.37 | -38.29 | 1.18 | 9.09 | 9.74 | 376.20 | 7.16 | 7.47 | 374.77 | 7.22 | 7.74 |
| 22Q4 (13) | 0.28 | 0.53 | -8.82 | 0.15 | -6.25 | -11.76 | 203.51 | -49.54 | 10.47 | 1.08 | 70.24 | -42.22 | 351.08 | -0.54 | 9.93 | 349.52 | -0.4 | 10.13 |
| 22Q3 (12) | 0.28 | -3.92 | -9.94 | 0.16 | 0.0 | -5.88 | 403.34 | 104.75 | 124.39 | 0.64 | -50.0 | -61.82 | 352.98 | 7.28 | 9.4 | 350.94 | 7.33 | 10.24 |
| 22Q2 (11) | 0.29 | 2.27 | -2.75 | 0.16 | 0.0 | -11.11 | 196.99 | -34.81 | 808.21 | 1.27 | 18.18 | -52.27 | 329.02 | -6.01 | -6.39 | 326.97 | -6.0 | -5.59 |
| 22Q1 (10) | 0.29 | -7.69 | -5.32 | 0.16 | -5.88 | -11.11 | 302.17 | 64.03 | 146.41 | 1.08 | -42.56 | -59.62 | 350.05 | 9.6 | -2.57 | 347.84 | 9.6 | -1.86 |
| 21Q4 (9) | 0.31 | -0.7 | 30.72 | 0.17 | 0.0 | -10.53 | 184.22 | 2.49 | 212.11 | 1.88 | 12.5 | 0 | 319.38 | -1.02 | -46.75 | 317.37 | -0.31 | -45.64 |
| 21Q3 (8) | 0.31 | 3.75 | 29.15 | 0.17 | -5.56 | -10.53 | 179.75 | 728.72 | 176.07 | 1.67 | -37.5 | 0 | 322.66 | -8.2 | -55.86 | 318.35 | -8.08 | -55.46 |
| 21Q2 (7) | 0.30 | -0.43 | 26.1 | 0.18 | 0.0 | -5.26 | 21.69 | -82.31 | 109.25 | 2.67 | 0.0 | 0 | 351.47 | -2.18 | -52.78 | 346.33 | -2.28 | -51.69 |
| 21Q1 (6) | 0.30 | 27.44 | 37.7 | 0.18 | -5.26 | -10.0 | 122.63 | 174.63 | 176.55 | 2.67 | 0 | 0 | 359.30 | -40.1 | -59.42 | 354.42 | -39.3 | -59.04 |
| 20Q4 (5) | 0.24 | -1.9 | 2.86 | 0.19 | 0.0 | -5.0 | -164.32 | 30.46 | 17.79 | 0.00 | 0 | 0 | 599.79 | -17.95 | -14.21 | 583.86 | -18.31 | -14.25 |
| 20Q3 (4) | 0.24 | 1.3 | 0.0 | 0.19 | 0.0 | 0.0 | -236.28 | -0.76 | 0.0 | 0.00 | 0 | 0.0 | 731.03 | -1.79 | 0.0 | 714.71 | -0.3 | 0.0 |
| 20Q2 (3) | 0.24 | 8.73 | 0.0 | 0.19 | -5.0 | 0.0 | -234.50 | -46.39 | 0.0 | 0.00 | 0 | 0.0 | 744.35 | -15.93 | 0.0 | 716.87 | -17.15 | 0.0 |
| 20Q1 (2) | 0.22 | -4.81 | 0.0 | 0.2 | 0.0 | 0.0 | -160.19 | 19.86 | 0.0 | 0.00 | 0 | 0.0 | 885.36 | 26.64 | 0.0 | 865.28 | 27.08 | 0.0 |
| 19Q4 (1) | 0.23 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -199.88 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 699.11 | 0.0 | 0.0 | 680.90 | 0.0 | 0.0 |
