- 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) | 0.15 | -20.82 | 0 | 0 | 7.74 | -0.9 | 346.32 | -14.45 | 0.00 | 0 | 623.14 | 31.11 | 610.34 | 30.78 |
| 2022 (9) | 0.19 | -32.18 | 0 | 0 | 7.81 | 6.11 | 404.83 | 0 | 0.00 | 0 | 475.27 | 46.38 | 466.69 | 48.58 |
| 2021 (8) | 0.28 | 15.21 | 0.2 | 0 | 7.36 | -12.07 | -342.98 | 0 | 0.00 | 0 | 324.69 | 1.8 | 314.09 | 2.36 |
| 2020 (7) | 0.25 | -26.2 | 0 | 0 | 8.37 | -43.6 | 64.06 | 55.86 | 0.00 | 0 | 318.94 | 40.38 | 306.84 | 46.93 |
| 2019 (6) | 0.33 | 49.78 | 0.6 | 0 | 14.84 | -36.99 | 41.10 | -89.0 | 0.00 | 0 | 227.19 | -35.55 | 208.83 | -25.24 |
| 2018 (5) | 0.22 | -34.81 | 0 | 0 | 23.55 | 8.23 | 373.73 | 0 | 0.00 | 0 | 352.51 | 50.18 | 279.33 | 143.72 |
| 2017 (4) | 0.34 | -12.97 | 1.19 | 15.53 | 21.76 | -20.84 | -44.02 | 0 | 0.00 | 0 | 234.73 | 5.53 | 114.61 | -20.04 |
| 2016 (3) | 0.39 | -26.22 | 1.03 | 41.1 | 27.49 | 49.32 | 77.42 | -12.29 | 0.00 | 0 | 222.42 | 47.97 | 143.34 | 45.76 |
| 2015 (2) | 0.53 | -17.57 | 0.73 | 0 | 18.41 | 107.09 | 88.27 | -81.8 | 0.00 | 0 | 150.31 | 32.63 | 98.34 | 52.68 |
| 2014 (1) | 0.65 | 79.61 | 0 | 0 | 8.89 | 358.25 | 485.01 | 0 | 0.00 | 0 | 113.33 | -54.39 | 64.41 | -58.84 |
| 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) | 0.16 | -13.99 | -5.18 | 0 | 0 | 0 | 204.30 | -60.38 | -14.46 | 0.00 | 0 | 0 | 656.79 | 23.34 | 13.03 | 636.83 | 22.19 | 12.85 |
| 24Q2 (19) | 0.18 | 26.77 | 12.01 | 0 | 0 | 0 | 515.60 | -18.29 | 41.28 | 0.00 | 0 | 0 | 532.49 | -22.22 | -9.66 | 521.16 | -21.92 | -8.89 |
| 24Q1 (18) | 0.14 | -6.43 | -4.93 | 0 | 0 | 0 | 631.02 | 93.45 | 22.41 | 0.00 | 0 | 0 | 684.65 | 9.87 | 12.35 | 667.50 | 9.37 | 12.8 |
| 23Q4 (17) | 0.15 | -7.07 | -20.82 | 0 | 0 | 0 | 326.19 | 36.57 | 33.85 | 0.00 | 0 | 0 | 623.14 | 7.24 | 31.11 | 610.34 | 8.16 | 30.78 |
| 23Q3 (16) | 0.16 | 1.61 | -13.17 | 0 | 0 | 0 | 238.84 | -34.56 | -51.56 | 0.00 | 0 | 0 | 581.08 | -1.42 | 17.85 | 564.30 | -1.34 | 16.81 |
| 23Q2 (15) | 0.16 | 7.59 | -15.67 | 0 | 0 | 0 | 364.96 | -29.2 | -39.06 | 0.00 | 0 | 0 | 589.45 | -3.27 | 23.29 | 571.99 | -3.34 | 22.04 |
| 23Q1 (14) | 0.15 | -22.07 | -30.89 | 0 | 0 | 0 | 515.51 | 111.54 | 63.06 | 0.00 | 0 | 0 | 609.40 | 28.22 | 47.63 | 591.74 | 26.8 | 46.53 |
| 22Q4 (13) | 0.19 | 1.9 | -32.18 | 0 | 0 | -100.0 | 243.69 | -50.58 | 276.19 | 0.00 | 0 | 0 | 475.27 | -3.61 | 46.38 | 466.69 | -3.4 | 48.58 |
| 22Q3 (12) | 0.19 | -1.31 | -37.0 | 0 | 0 | 0 | 493.11 | -17.66 | 142.44 | 0.00 | 0 | 0 | 493.06 | 3.13 | 72.94 | 483.10 | 3.07 | 77.13 |
| 22Q2 (11) | 0.19 | -11.83 | -34.71 | 0 | 0 | 0 | 598.85 | 89.43 | 261.3 | 0.00 | 0 | 0 | 478.09 | 15.82 | 79.71 | 468.70 | 16.06 | 80.76 |
| 22Q1 (10) | 0.22 | -23.52 | -11.78 | 0 | -100.0 | 0 | 316.14 | 328.57 | 122.81 | 0.00 | 0 | 0 | 412.78 | 27.13 | 27.46 | 403.84 | 28.57 | 29.09 |
| 21Q4 (9) | 0.28 | -5.33 | 15.21 | 0.2 | 0 | 0 | -138.31 | 88.1 | -559.35 | 0.00 | 0 | 0 | 324.69 | 13.88 | 1.8 | 314.09 | 15.17 | 2.36 |
| 21Q3 (8) | 0.30 | 2.28 | 22.3 | 0 | 0 | 0 | -1161.93 | -212.97 | -3824.11 | 0.00 | 0 | 0 | 285.11 | 7.17 | -10.85 | 272.73 | 5.18 | -10.2 |
| 21Q2 (7) | 0.29 | 19.13 | 27.25 | 0 | 0 | 0 | -371.26 | -361.65 | -474.86 | 0.00 | 0 | 0 | 266.04 | -17.85 | -24.15 | 259.29 | -17.12 | -18.08 |
| 21Q1 (6) | 0.25 | -0.12 | 3.53 | 0 | 0 | 0 | 141.89 | 371.24 | 61.5 | 0.00 | 0 | 0 | 323.86 | 1.54 | -5.4 | 312.84 | 1.96 | -0.29 |
| 20Q4 (5) | 0.25 | 0.49 | -26.2 | 0 | 0 | -100.0 | 30.11 | 201.69 | -96.85 | 0.00 | 0 | 0 | 318.94 | -0.28 | 40.38 | 306.84 | 1.03 | 46.93 |
| 20Q3 (4) | 0.25 | 6.42 | 0.0 | 0 | 0 | 0.0 | -29.61 | -129.9 | 0.0 | 0.00 | 0 | 0.0 | 319.82 | -8.82 | 0.0 | 303.70 | -4.05 | 0.0 |
| 20Q2 (3) | 0.23 | -3.07 | 0.0 | 0 | 0 | 0.0 | 99.04 | 12.72 | 0.0 | 0.00 | 0 | 0.0 | 350.75 | 2.46 | 0.0 | 316.53 | 0.89 | 0.0 |
| 20Q1 (2) | 0.24 | -28.8 | 0.0 | 0 | -100.0 | 0.0 | 87.86 | -90.8 | 0.0 | 0.00 | 0 | 0.0 | 342.34 | 50.68 | 0.0 | 313.75 | 50.24 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 955.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 227.19 | 0.0 | 0.0 | 208.83 | 0.0 | 0.0 |
