- 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) | 0.47 | -6.95 | 4.42 | 1.84 | 12.84 | -19.9 | 9.25 | -69.95 | 10.77 | 302.9 | 216.03 | 3.81 | 178.50 | 7.27 |
| 2022 (9) | 0.51 | -1.96 | 4.34 | -2.03 | 16.03 | 16.58 | 30.78 | 119.39 | 2.67 | -69.7 | 208.11 | 16.91 | 166.41 | 9.96 |
| 2021 (8) | 0.52 | -5.29 | 4.43 | 8.31 | 13.75 | 9.91 | 14.03 | -43.2 | 8.82 | 3662.42 | 178.01 | 1.98 | 151.33 | -2.48 |
| 2020 (7) | 0.55 | 16.58 | 4.09 | 34.54 | 12.51 | 34.95 | 24.70 | 85.44 | 0.23 | -82.17 | 174.56 | -23.64 | 155.18 | -23.48 |
| 2019 (6) | 0.47 | 10.22 | 3.04 | 60.0 | 9.27 | 0.32 | 13.32 | -65.89 | 1.31 | 4.12 | 228.61 | -15.82 | 202.79 | -13.0 |
| 2018 (5) | 0.43 | 40.21 | 1.9 | 850.0 | 9.24 | 0.43 | 39.05 | -81.37 | 1.26 | 0 | 271.57 | -17.15 | 233.09 | -21.44 |
| 2017 (4) | 0.30 | 21.91 | 0.2 | 53.85 | 9.2 | 3.25 | 209.61 | 235.32 | 0.00 | 0 | 327.80 | -18.79 | 296.72 | -19.02 |
| 2016 (3) | 0.25 | 0 | 0.13 | 0 | 8.91 | 0 | 62.51 | 0 | 0.00 | 0 | 403.63 | 0 | 366.41 | 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) | 0.54 | -4.36 | 4.48 | 7.73 | 23.29 | 53.98 | -2.22 | -109.25 | -110.71 | 26.40 | 0.0 | 42.1 | 172.88 | 10.47 | -13.66 | 136.38 | 6.89 | -17.22 |
| 24Q2 (19) | 0.56 | 8.72 | 16.85 | 6.27 | 17.86 | 43.81 | 23.99 | 727.24 | 112.3 | 26.40 | -92.88 | -4.79 | 156.50 | -12.4 | -27.23 | 127.59 | -10.22 | -26.11 |
| 24Q1 (18) | 0.52 | 9.43 | 4.52 | 5.32 | 20.36 | 25.77 | 2.90 | 375.41 | -39.08 | 371.00 | 1896.88 | 18.91 | 178.65 | -17.3 | -14.73 | 142.12 | -20.38 | -15.31 |
| 23Q4 (17) | 0.47 | -8.18 | -6.95 | 4.42 | -11.95 | 1.84 | 0.61 | -97.06 | -97.53 | 18.58 | 0.0 | 57.75 | 216.03 | 7.89 | 3.81 | 178.50 | 8.35 | 7.27 |
| 23Q3 (16) | 0.52 | 6.97 | -5.39 | 5.02 | 15.14 | -13.6 | 20.72 | 83.36 | -30.35 | 18.58 | -32.99 | 43.81 | 200.23 | -6.9 | -14.32 | 164.74 | -4.59 | 3.37 |
| 23Q2 (15) | 0.48 | -2.76 | -6.82 | 4.36 | 3.07 | 16.89 | 11.30 | 137.39 | -61.01 | 27.73 | -91.11 | 243.9 | 215.07 | 2.66 | 9.61 | 172.67 | 2.89 | 13.83 |
| 23Q1 (14) | 0.50 | -2.57 | -4.72 | 4.23 | -2.53 | 13.4 | 4.76 | -80.69 | -91.68 | 312.00 | 2549.06 | 3284.91 | 209.50 | 0.67 | 15.56 | 167.82 | 0.85 | 15.7 |
| 22Q4 (13) | 0.51 | -6.64 | -1.96 | 4.34 | -25.3 | -2.03 | 24.65 | -17.14 | 92.88 | 11.78 | -8.83 | -51.43 | 208.11 | -10.95 | 16.91 | 166.41 | 4.42 | 9.96 |
| 22Q3 (12) | 0.55 | 5.35 | 0 | 5.81 | 55.76 | 0 | 29.75 | 2.66 | 0 | 12.92 | 60.23 | 0 | 233.69 | 19.1 | 0 | 159.37 | 5.06 | 0 |
| 22Q2 (11) | 0.52 | -0.58 | 0 | 3.73 | 0.0 | 0 | 28.98 | -49.34 | 0 | 8.06 | -12.53 | 0 | 196.22 | 8.24 | 0 | 151.69 | 4.58 | 0 |
| 22Q1 (10) | 0.52 | 0.25 | 0 | 3.73 | -15.8 | 0 | 57.20 | 347.57 | 0 | 9.22 | -61.99 | 0 | 181.29 | 1.84 | 0 | 145.05 | -4.15 | 0 |
| 21Q4 (9) | 0.52 | 0 | 0 | 4.43 | 0 | 0 | 12.78 | 0 | 0 | 24.25 | 0 | 0 | 178.01 | 0 | 0 | 151.33 | 0 | 0 |
