- 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) | 0.28 | -21.38 | 1.95 | -6.7 | 9.6 | -28.09 | 6.94 | -81.98 | 11.25 | 549.48 | 523.14 | 51.05 | 393.66 | 95.71 |
| 2022 (9) | 0.36 | -39.03 | 2.09 | -41.78 | 13.35 | 10.15 | 38.51 | 28.5 | 1.73 | -2.2 | 346.34 | 104.37 | 201.14 | 98.21 |
| 2021 (8) | 0.58 | 4.76 | 3.59 | 15.81 | 12.12 | 40.93 | 29.97 | 105.13 | 1.77 | -67.9 | 169.47 | -1.85 | 101.48 | 3.83 |
| 2020 (7) | 0.56 | 36.61 | 3.1 | 244.44 | 8.6 | 14.51 | 14.61 | 73.93 | 5.52 | 0 | 172.66 | -7.0 | 97.74 | 0.62 |
| 2019 (6) | 0.41 | 8.07 | 0.9 | 28.57 | 7.51 | 1.08 | 8.40 | -66.36 | 0.00 | 0 | 185.65 | -8.23 | 97.14 | -23.17 |
| 2018 (5) | 0.38 | -12.55 | 0.7 | 40.0 | 7.43 | 19.65 | 24.97 | -23.19 | 0.00 | 0 | 202.29 | 0.09 | 126.43 | 0.11 |
| 2017 (4) | 0.43 | 13.15 | 0.5 | 66.67 | 6.21 | 47.16 | 32.51 | 246.96 | 0.00 | 0 | 202.10 | -9.86 | 126.29 | -29.2 |
| 2016 (3) | 0.38 | 26.25 | 0.3 | 0 | 4.22 | 19.89 | 9.37 | 0 | 0.00 | 0 | 224.21 | -20.51 | 178.37 | -20.12 |
| 2015 (2) | 0.30 | 19.96 | 0 | 0 | 3.52 | 0 | 0.00 | 0 | 0.00 | 0 | 282.06 | -17.55 | 223.31 | -13.49 |
| 2014 (1) | 0.25 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 342.11 | 0 | 258.12 | 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) | 0.31 | -3.48 | 10.28 | 2.24 | -1.75 | 13.13 | 13.09 | -72.83 | -51.86 | 15.36 | 308.51 | 75.35 | 409.55 | 14.2 | -24.37 | 292.10 | 12.67 | -21.52 |
| 24Q2 (19) | 0.32 | 14.26 | -1.54 | 2.28 | -1.72 | 12.87 | 48.17 | -5.7 | 263.55 | 3.76 | -6.51 | -82.0 | 358.62 | -16.08 | -11.89 | 259.25 | -23.62 | 2.96 |
| 24Q1 (18) | 0.28 | -0.11 | -6.78 | 2.32 | 18.97 | 13.17 | 51.08 | 344.75 | 546.58 | 4.02 | -54.09 | -87.36 | 427.35 | -18.31 | -11.51 | 339.44 | -13.77 | 29.92 |
| 23Q4 (17) | 0.28 | 0.11 | -21.38 | 1.95 | -1.52 | -6.7 | -20.87 | -176.76 | 59.82 | 8.76 | 0.0 | 73.46 | 523.14 | -3.4 | 51.05 | 393.66 | 5.77 | 95.71 |
| 23Q3 (16) | 0.28 | -13.83 | -15.06 | 1.98 | -1.98 | -5.26 | 27.19 | 105.21 | -51.22 | 8.76 | -58.05 | 73.46 | 541.55 | 33.06 | 32.56 | 372.20 | 47.82 | 34.59 |
| 23Q2 (15) | 0.32 | 8.18 | -13.02 | 2.02 | -1.46 | -3.35 | 13.25 | 67.72 | -86.14 | 20.89 | -34.38 | 544.33 | 407.01 | -15.72 | 14.62 | 251.79 | -3.63 | -6.32 |
| 23Q1 (14) | 0.30 | -15.76 | -7.82 | 2.05 | -1.91 | -20.85 | 7.90 | 115.21 | -86.86 | 31.83 | 530.2 | 707.26 | 482.95 | 39.44 | 23.54 | 261.27 | 29.89 | -12.33 |
| 22Q4 (13) | 0.36 | 8.16 | -39.03 | 2.09 | 0.0 | -41.78 | -51.94 | -193.18 | -221.61 | 5.05 | 0.0 | 6.34 | 346.34 | -15.22 | 104.37 | 201.14 | -27.27 | 98.21 |
| 22Q3 (12) | 0.33 | -11.76 | -43.36 | 2.09 | 0.0 | -41.78 | 55.74 | -41.68 | 41.29 | 5.05 | 55.81 | -10.58 | 408.53 | 15.05 | 125.38 | 276.54 | 2.88 | 128.6 |
| 22Q2 (11) | 0.37 | 14.66 | -37.79 | 2.09 | -19.31 | -41.78 | 95.57 | 58.97 | 361.91 | 3.24 | -17.79 | -65.87 | 355.08 | -9.17 | 89.44 | 268.79 | -9.81 | 119.28 |
| 22Q1 (10) | 0.32 | -44.28 | -43.56 | 2.59 | -27.86 | -27.86 | 60.12 | 40.76 | 263.7 | 3.94 | -16.98 | -71.7 | 390.93 | 130.68 | 121.09 | 298.01 | 193.66 | 144.17 |
| 21Q4 (9) | 0.58 | 0.47 | 4.76 | 3.59 | 0.0 | 15.81 | 42.71 | 8.26 | 289.33 | 4.75 | -15.91 | -64.38 | 169.47 | -6.5 | -1.85 | 101.48 | -16.11 | 3.83 |
| 21Q3 (8) | 0.58 | -3.07 | 44.01 | 3.59 | 0.0 | 199.17 | 39.45 | 90.67 | 119.04 | 5.65 | -40.54 | 0 | 181.26 | -3.3 | -12.81 | 120.97 | -1.31 | 3.72 |
| 21Q2 (7) | 0.60 | 4.01 | 52.63 | 3.59 | 0.0 | 199.17 | 20.69 | 25.17 | 31.03 | 9.50 | -31.82 | 0 | 187.44 | 6.01 | -12.51 | 122.58 | 0.43 | 16.81 |
| 21Q1 (6) | 0.58 | 3.43 | 0 | 3.59 | 15.81 | 0 | 16.53 | 50.68 | 0 | 13.93 | 4.5 | 0 | 176.82 | 2.41 | 0 | 122.05 | 24.87 | 0 |
| 20Q4 (5) | 0.56 | 38.1 | 0 | 3.1 | 158.33 | 0 | 10.97 | -39.09 | 0 | 13.33 | 0 | 0 | 172.66 | -16.95 | 0 | 97.74 | -16.2 | 0 |
| 20Q3 (4) | 0.40 | 2.73 | 0.0 | 1.2 | 0.0 | 0.0 | 18.01 | 14.06 | 0.0 | 0.00 | 0 | 0.0 | 207.90 | -2.95 | 0.0 | 116.63 | 11.14 | 0.0 |
| 20Q2 (3) | 0.39 | 0 | 0.0 | 1.2 | 0 | 0.0 | 15.79 | 0 | 0.0 | 0.00 | 0 | 0.0 | 214.23 | 0 | 0.0 | 104.94 | 0 | 0.0 |
