- 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) | 0.45 | 49.54 | 1.27 | 1054.55 | 2.81 | -12.73 | -0.16 | 0 | 0.00 | 0 | 239.39 | -17.05 | 190.80 | -24.37 |
| 2022 (9) | 0.30 | 12.17 | 0.11 | -15.38 | 3.22 | 2.88 | 49.22 | 22.9 | 0.00 | 0 | 288.60 | -3.37 | 252.27 | -6.69 |
| 2021 (8) | 0.27 | -9.68 | 0.13 | 85.71 | 3.13 | -21.36 | 40.05 | -30.69 | 0.00 | 0 | 298.67 | 8.13 | 270.36 | 6.72 |
| 2020 (7) | 0.30 | -26.51 | 0.07 | -36.36 | 3.98 | -4.56 | 57.78 | -54.26 | 0.00 | 0 | 276.22 | 27.95 | 253.33 | 30.51 |
| 2019 (6) | 0.41 | 27.1 | 0.11 | -21.43 | 4.17 | 8.59 | 126.31 | 127.79 | 0.00 | 0 | 215.88 | -18.77 | 194.11 | -15.75 |
| 2018 (5) | 0.32 | 12.85 | 0.14 | -57.58 | 3.84 | 17.79 | 55.45 | 34.49 | 0.00 | 0 | 265.76 | -15.31 | 230.40 | -3.62 |
| 2017 (4) | 0.28 | 8.13 | 0.33 | 32.0 | 3.26 | 17.27 | 41.23 | 274.14 | 0.08 | -91.67 | 313.82 | -12.83 | 239.06 | -19.46 |
| 2016 (3) | 0.26 | -9.88 | 0.25 | -19.35 | 2.78 | 0.36 | 11.02 | -46.63 | 1.00 | 250.0 | 360.02 | 10.37 | 296.81 | 12.57 |
| 2015 (2) | 0.29 | -40.27 | 0.31 | -32.61 | 2.77 | 2.59 | 20.65 | 124.95 | 0.29 | -33.33 | 326.20 | 73.24 | 263.66 | 69.24 |
| 2014 (1) | 0.49 | -25.23 | 0.46 | -76.04 | 2.7 | 0 | 9.18 | 0 | 0.43 | 0 | 188.29 | 105.42 | 155.79 | 122.84 |
| 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) | 0.42 | -5.54 | 4.71 | 1.22 | -7.58 | 22.0 | 11.09 | 7031.25 | 1486.25 | 12.38 | -16.57 | -16.57 | 262.95 | 11.19 | -0.7 | 216.48 | 19.79 | 1.92 |
| 24Q2 (19) | 0.44 | 2.57 | 5.36 | 1.32 | 7.32 | 29.41 | -0.16 | 97.46 | -101.72 | 14.83 | 0.0 | 0.0 | 236.49 | -7.65 | -7.41 | 180.71 | -12.17 | -10.37 |
| 24Q1 (18) | 0.43 | -4.58 | 32.93 | 1.23 | -3.15 | 241.67 | -6.29 | -119.93 | 65.78 | 14.83 | 0.0 | 0 | 256.08 | 6.97 | -14.88 | 205.76 | 7.84 | -21.99 |
| 23Q4 (17) | 0.45 | 13.25 | 49.54 | 1.27 | 27.0 | 1054.55 | -2.86 | -257.5 | 85.39 | 14.83 | 0.0 | 0 | 239.39 | -9.6 | -17.05 | 190.80 | -10.17 | -24.37 |
| 23Q3 (16) | 0.40 | -4.95 | 104.87 | 1.0 | -1.96 | 1900.0 | -0.80 | -108.62 | -100.76 | 14.83 | 0.0 | 0 | 264.81 | 3.67 | -36.62 | 212.41 | 5.35 | -43.02 |
| 23Q2 (15) | 0.42 | 29.42 | 132.48 | 1.02 | 183.33 | 1940.0 | 9.28 | 150.49 | -95.37 | 14.83 | 0 | 0 | 255.43 | -15.09 | -40.98 | 201.62 | -23.56 | -45.82 |
| 23Q1 (14) | 0.32 | 7.34 | 22.21 | 0.36 | 227.27 | 157.14 | -18.38 | 6.13 | 69.09 | 0.00 | 0 | 0 | 300.84 | 4.24 | -0.71 | 263.75 | 4.55 | 9.3 |
| 22Q4 (13) | 0.30 | 55.16 | 12.17 | 0.11 | 120.0 | -15.38 | -19.58 | -118.59 | -111.44 | 0.00 | 0 | 0 | 288.60 | -30.92 | -3.37 | 252.27 | -32.33 | -6.69 |
| 22Q3 (12) | 0.19 | 7.86 | 1.67 | 0.05 | 0.0 | 25.0 | 105.32 | -47.46 | 4306.69 | 0.00 | 0 | 0 | 417.79 | -3.47 | -0.62 | 372.77 | 0.17 | 9.28 |
| 22Q2 (11) | 0.18 | -31.97 | -24.11 | 0.05 | -64.29 | -70.59 | 200.47 | 437.15 | 255.07 | 0.00 | 0 | 0 | 432.80 | 42.84 | 25.14 | 372.13 | 54.21 | 33.32 |
| 22Q1 (10) | 0.27 | -1.48 | 20.95 | 0.14 | 7.69 | 27.27 | -59.46 | -134.73 | -24.32 | 0.00 | 0 | 0 | 302.99 | 1.45 | -22.05 | 241.31 | -10.74 | -27.95 |
| 21Q4 (9) | 0.27 | 40.64 | -9.68 | 0.13 | 225.0 | 85.71 | 171.19 | 7062.76 | 117.69 | 0.00 | 0 | 0 | 298.67 | -28.95 | 8.13 | 270.36 | -20.74 | 6.72 |
| 21Q3 (8) | 0.19 | -19.49 | -40.63 | 0.04 | -76.47 | -55.56 | 2.39 | -95.77 | -96.68 | 0.00 | 0 | 0 | 420.38 | 21.55 | 62.73 | 341.11 | 22.21 | 52.49 |
| 21Q2 (7) | 0.24 | 8.42 | -39.35 | 0.17 | 54.55 | 183.33 | 56.46 | 218.04 | 30.72 | 0.00 | 0 | 0 | 345.84 | -11.02 | 62.61 | 279.12 | -16.66 | 60.37 |
| 21Q1 (6) | 0.22 | -26.43 | -41.47 | 0.11 | 57.14 | 22.22 | -47.83 | -160.82 | -298.71 | 0.00 | 0 | 0 | 388.68 | 40.71 | 64.67 | 334.90 | 32.2 | 74.06 |
| 20Q4 (5) | 0.30 | -7.56 | -26.51 | 0.07 | -22.22 | -36.36 | 78.64 | 9.12 | -62.6 | 0.00 | 0 | 0 | 276.22 | 6.93 | 27.95 | 253.33 | 13.25 | 30.51 |
| 20Q3 (4) | 0.32 | -17.75 | 0.0 | 0.09 | 50.0 | 0.0 | 72.07 | 66.87 | 0.0 | 0.00 | 0 | 0.0 | 258.33 | 21.46 | 0.0 | 223.69 | 28.52 | 0.0 |
| 20Q2 (3) | 0.39 | 4.64 | 0.0 | 0.06 | -33.33 | 0.0 | 43.19 | 79.43 | 0.0 | 0.00 | 0 | 0.0 | 212.68 | -9.9 | 0.0 | 174.05 | -9.54 | 0.0 |
| 20Q1 (2) | 0.38 | -7.63 | 0.0 | 0.09 | -18.18 | 0.0 | 24.07 | -88.55 | 0.0 | 0.00 | 0 | 0.0 | 236.04 | 9.34 | 0.0 | 192.41 | -0.88 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 210.26 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 215.88 | 0.0 | 0.0 | 194.11 | 0.0 | 0.0 |
