- 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) | 0.87 | 0.08 | 2608.27 | 22.79 | 286.6 | 25.77 | 868.64 | -34.23 | 0.25 | 260.39 | 105.23 | -1.63 | 102.54 | -1.11 |
| 2022 (9) | 0.87 | -0.26 | 2124.12 | 26.69 | 227.87 | 26.89 | 1320.66 | 40.45 | 0.07 | 66.22 | 106.97 | -0.73 | 103.69 | -0.04 |
| 2021 (8) | 0.87 | 2.62 | 1676.62 | 31.06 | 179.58 | 22.45 | 940.30 | 32.43 | 0.04 | 0 | 107.76 | -3.08 | 103.73 | -2.33 |
| 2020 (7) | 0.85 | 1.84 | 1279.28 | 19.97 | 146.66 | 6.88 | 710.05 | 53.85 | 0.00 | 0 | 111.18 | -2.22 | 106.21 | -2.39 |
| 2019 (6) | 0.84 | -7.44 | 1066.34 | 2.85 | 137.22 | 23.81 | 461.52 | 0 | 0.10 | 100.43 | 113.70 | 5.35 | 108.81 | 6.17 |
| 2018 (5) | 0.90 | -0.1 | 1036.81 | 11.81 | 110.83 | 11.66 | 0.00 | 0 | 0.05 | 0 | 107.93 | 0.37 | 102.49 | 0.36 |
| 2017 (4) | 0.90 | 0.07 | 927.28 | 14.71 | 99.26 | -19.47 | 0.00 | 0 | 0.00 | 0 | 107.53 | 0.59 | 102.12 | 1.43 |
| 2016 (3) | 0.90 | -0.04 | 808.36 | 7.83 | 123.26 | -2.03 | 1067.63 | 173.87 | 0.00 | 0 | 106.90 | -5.41 | 100.68 | -5.88 |
| 2015 (2) | 0.90 | -0.2 | 749.63 | 10.27 | 125.82 | 2.84 | 389.83 | 16.88 | 1.83 | -55.02 | 113.01 | -0.13 | 106.97 | -1.17 |
| 2014 (1) | 0.91 | 0.66 | 679.81 | 23.21 | 122.34 | 35.87 | 333.54 | 3242.08 | 4.08 | 0 | 113.16 | 1.99 | 108.24 | 3.0 |
| 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) | 0.88 | -0.23 | 0.59 | 2769.6 | 1.27 | 9.66 | 336.59 | -31.01 | -53.85 | 1.99 | 41.64 | 100.96 | 106.51 | 1.76 | 0.61 | 104.44 | 2.1 | 1.52 |
| 24Q2 (19) | 0.88 | -0.1 | -0.65 | 2734.92 | 2.05 | 15.62 | 487.87 | -21.3 | -44.7 | 1.40 | -17.8 | 215.93 | 104.67 | 0.2 | -0.1 | 102.29 | 0.22 | 0.58 |
| 24Q1 (18) | 0.88 | 0.73 | -0.3 | 2680.09 | 2.75 | 19.36 | 619.91 | -27.6 | -43.83 | 1.71 | 63.97 | 219.07 | 104.46 | -0.73 | -0.87 | 102.07 | -0.46 | -0.08 |
| 23Q4 (17) | 0.87 | 0.18 | 0.08 | 2608.27 | 3.27 | 22.79 | 856.27 | 17.41 | -34.96 | 1.04 | 5.27 | 278.49 | 105.23 | -0.6 | -1.63 | 102.54 | -0.33 | -1.11 |
| 23Q3 (16) | 0.87 | -1.45 | 0.46 | 2525.71 | 6.78 | 27.93 | 729.31 | -17.33 | -47.48 | 0.99 | 122.66 | 491.48 | 105.86 | 1.03 | -2.06 | 102.88 | 1.16 | -1.74 |
| 23Q2 (15) | 0.88 | 0.25 | -0.14 | 2365.37 | 5.35 | 26.91 | 882.21 | -20.06 | -38.02 | 0.44 | -16.98 | 185.46 | 104.78 | -0.57 | -1.32 | 101.70 | -0.44 | -0.61 |
| 23Q1 (14) | 0.88 | 1.11 | 0.73 | 2245.31 | 5.71 | 25.92 | 1103.62 | -16.18 | -5.72 | 0.54 | 94.5 | 238.99 | 105.38 | -1.49 | -1.93 | 102.15 | -1.49 | -1.44 |
| 22Q4 (13) | 0.87 | 0.57 | -0.26 | 2124.12 | 7.59 | 26.69 | 1316.60 | -5.18 | 11.78 | 0.28 | 64.51 | 87.8 | 106.97 | -1.04 | -0.73 | 103.69 | -0.96 | -0.04 |
| 22Q3 (12) | 0.87 | -2.04 | -0.63 | 1974.36 | 5.93 | 25.86 | 1388.56 | -2.45 | 54.69 | 0.17 | 7.46 | 0 | 108.09 | 1.8 | 0.19 | 104.70 | 2.33 | 1.01 |
| 22Q2 (11) | 0.88 | 1.12 | 3.03 | 1863.85 | 4.53 | 28.03 | 1423.47 | 21.6 | 87.49 | 0.16 | -1.41 | 0 | 106.18 | -1.18 | -2.97 | 102.32 | -1.27 | -2.2 |
| 22Q1 (10) | 0.87 | 0.11 | 2.35 | 1783.11 | 6.35 | 30.97 | 1170.61 | -0.62 | 24.08 | 0.16 | 7.75 | 0 | 107.45 | -0.29 | -2.51 | 103.64 | -0.09 | -1.91 |
| 21Q4 (9) | 0.87 | 0.19 | 2.62 | 1676.62 | 6.88 | 31.06 | 1177.88 | 31.22 | 31.64 | 0.15 | 0 | 0 | 107.76 | -0.11 | -3.08 | 103.73 | 0.08 | -2.33 |
| 21Q3 (8) | 0.87 | 1.57 | 2.72 | 1568.72 | 7.76 | 29.42 | 897.63 | 18.23 | 16.25 | 0.00 | 0 | -100.0 | 107.88 | -1.42 | -3.23 | 103.65 | -0.93 | -2.95 |
| 21Q2 (7) | 0.86 | 0.46 | 1.41 | 1455.79 | 6.93 | 29.45 | 759.21 | -19.53 | 21.01 | 0.00 | 0 | -100.0 | 109.43 | -0.72 | -2.5 | 104.62 | -0.98 | -2.69 |
| 21Q1 (6) | 0.85 | 0.38 | 2.52 | 1361.47 | 6.42 | 26.08 | 943.42 | 5.44 | 62.32 | 0.00 | 0 | -100.0 | 110.22 | -0.86 | -3.27 | 105.66 | -0.52 | -3.45 |
| 20Q4 (5) | 0.85 | 0.29 | 2.03 | 1279.28 | 5.54 | 22.77 | 894.77 | 15.88 | 34.73 | 0.00 | -100.0 | -100.0 | 111.18 | -0.27 | -4.38 | 106.21 | -0.55 | -4.62 |
| 20Q3 (4) | 0.85 | 0.27 | 0.0 | 1212.11 | 7.79 | 0.0 | 772.18 | 23.08 | 0.0 | 0.21 | -46.82 | 0.0 | 111.48 | -0.68 | 0.0 | 106.80 | -0.66 | 0.0 |
| 20Q2 (3) | 0.85 | 1.56 | 0.0 | 1124.56 | 4.14 | 0.0 | 627.39 | 7.95 | 0.0 | 0.39 | 2.48 | 0.0 | 112.24 | -1.5 | 0.0 | 107.51 | -1.75 | 0.0 |
| 20Q1 (2) | 0.83 | -0.11 | 0.0 | 1079.83 | 3.63 | 0.0 | 581.21 | -12.48 | 0.0 | 0.38 | -13.03 | 0.0 | 113.95 | -2.0 | 0.0 | 109.43 | -1.72 | 0.0 |
| 19Q4 (1) | 0.83 | 0.0 | 0.0 | 1042.04 | 0.0 | 0.0 | 664.10 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 116.27 | 0.0 | 0.0 | 111.35 | 0.0 | 0.0 |
