- 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) | 0.40 | 80.71 | 3.53 | 0 | 29.74 | 74.12 | 91.84 | -76.94 | 0.69 | 0 | 270.26 | -35.87 | 209.26 | -42.75 |
| 2022 (9) | 0.22 | 43.85 | 0 | 0 | 17.08 | 25.96 | 398.24 | 2.61 | 0.00 | 0 | 421.45 | -31.62 | 365.51 | -32.24 |
| 2021 (8) | 0.16 | -10.95 | 0 | 0 | 13.56 | 2.03 | 388.12 | 41.02 | 0.00 | 0 | 616.36 | 12.78 | 539.39 | 9.85 |
| 2020 (7) | 0.17 | -24.47 | 0 | 0 | 13.29 | 28.9 | 275.23 | 6.78 | 0.00 | 0 | 546.53 | 29.79 | 491.03 | 32.59 |
| 2019 (6) | 0.23 | 4.86 | 0 | 0 | 10.31 | -1.25 | 257.75 | 0 | 0.00 | 0 | 421.10 | -2.49 | 370.34 | -5.6 |
| 2018 (5) | 0.22 | -44.98 | 0 | 0 | 10.44 | 17.83 | 0.00 | 0 | 0.00 | 0 | 431.86 | 77.98 | 392.30 | 82.4 |
| 2017 (4) | 0.40 | 3.25 | 0 | 0 | 8.86 | 45.72 | 0.00 | 0 | 0.00 | 0 | 242.65 | -3.83 | 215.08 | 6.21 |
| 2016 (3) | 0.39 | -46.34 | 0 | 0 | 6.08 | 26.93 | 0.00 | 0 | 0.00 | 0 | 252.32 | 87.18 | 202.51 | 107.81 |
| 2015 (2) | 0.72 | 0 | 0 | 0 | 4.79 | 0 | 202.71 | 0 | 0.00 | 0 | 134.80 | 0 | 97.45 | 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) | 0.41 | -20.57 | 1.53 | 4.7 | 5.15 | 28.07 | 13.17 | -68.48 | -73.74 | 8.27 | 187.75 | 226.16 | 264.16 | 39.07 | -6.17 | 167.26 | 20.63 | -20.82 |
| 24Q2 (19) | 0.52 | -3.1 | 69.26 | 4.47 | 5.92 | 0 | 41.78 | -8.84 | -91.83 | 2.88 | -0.36 | 0 | 189.95 | 4.05 | -36.59 | 138.66 | 3.49 | -41.42 |
| 24Q1 (18) | 0.54 | 32.57 | 73.43 | 4.22 | 19.55 | 0 | 45.83 | -32.9 | -89.91 | 2.89 | 29.74 | 0 | 182.56 | -32.45 | -39.49 | 133.98 | -35.97 | -48.44 |
| 23Q4 (17) | 0.40 | -0.49 | 80.71 | 3.53 | -3.81 | 0 | 68.30 | 36.16 | -85.09 | 2.22 | -12.32 | 0 | 270.26 | -4.0 | -35.87 | 209.26 | -0.94 | -42.75 |
| 23Q3 (16) | 0.41 | 32.41 | 135.05 | 3.67 | 0 | 0 | 50.16 | -90.19 | -91.31 | 2.54 | 0 | 0 | 281.53 | -6.02 | -49.59 | 211.25 | -10.76 | -54.73 |
| 23Q2 (15) | 0.31 | -0.71 | 18.35 | 0 | 0 | 0 | 511.22 | 12.55 | 83.36 | 0.00 | 0 | 0 | 299.56 | -0.7 | -16.6 | 236.72 | -8.91 | -24.96 |
| 23Q1 (14) | 0.31 | 38.14 | 12.06 | 0 | 0 | 0 | 454.21 | -0.87 | 50.6 | 0.00 | 0 | 0 | 301.68 | -28.42 | -10.86 | 259.87 | -28.9 | -11.09 |
| 22Q4 (13) | 0.22 | 29.43 | 43.85 | 0 | 0 | 0 | 458.18 | -20.64 | -26.34 | 0.00 | 0 | 0 | 421.45 | -24.53 | -31.62 | 365.51 | -21.68 | -32.24 |
| 22Q3 (12) | 0.17 | -33.33 | 3.79 | 0 | 0 | 0 | 577.34 | 107.07 | 78.0 | 0.00 | 0 | 0 | 558.47 | 55.48 | -1.57 | 466.66 | 47.94 | -6.63 |
| 22Q2 (11) | 0.26 | -5.99 | -10.29 | 0 | 0 | 0 | 278.81 | -7.56 | -7.68 | 0.00 | 0 | 0 | 359.18 | 6.13 | 7.77 | 315.44 | 7.93 | 4.71 |
| 22Q1 (10) | 0.28 | 77.33 | -7.27 | 0 | 0 | 0 | 301.61 | -51.51 | -9.27 | 0.00 | 0 | 0 | 338.42 | -45.09 | 6.03 | 292.27 | -45.81 | 1.95 |
| 21Q4 (9) | 0.16 | -6.61 | -10.95 | 0 | 0 | 0 | 621.99 | 91.77 | 139.83 | 0.00 | 0 | 0 | 616.36 | 8.63 | 12.78 | 539.39 | 7.93 | 9.85 |
| 21Q3 (8) | 0.17 | -42.38 | -39.15 | 0 | 0 | 0 | 324.35 | 7.4 | 28.69 | 0.00 | 0 | 0 | 567.38 | 70.24 | 62.82 | 499.78 | 65.91 | 77.06 |
| 21Q2 (7) | 0.29 | -2.83 | -29.63 | 0 | 0 | 0 | 302.01 | -9.15 | -3.56 | 0.00 | 0 | 0 | 333.28 | 4.42 | 44.88 | 301.24 | 5.08 | 49.45 |
| 21Q1 (6) | 0.30 | 70.3 | -26.3 | 0 | 0 | 0 | 332.43 | 28.18 | 23.38 | 0.00 | 0 | 0 | 319.18 | -41.6 | 35.49 | 286.67 | -41.62 | 39.05 |
| 20Q4 (5) | 0.17 | -36.19 | -24.47 | 0 | 0 | 0 | 259.35 | 2.9 | 40.13 | 0.00 | 0 | 0 | 546.53 | 56.84 | 29.79 | 491.03 | 73.96 | 32.59 |
| 20Q3 (4) | 0.27 | -33.36 | 0.0 | 0 | 0 | 0.0 | 252.03 | -19.52 | 0.0 | 0.00 | 0 | 0.0 | 348.47 | 51.48 | 0.0 | 282.26 | 40.03 | 0.0 |
| 20Q2 (3) | 0.41 | 1.76 | 0.0 | 0 | 0 | 0.0 | 313.17 | 16.23 | 0.0 | 0.00 | 0 | 0.0 | 230.04 | -2.35 | 0.0 | 201.57 | -2.23 | 0.0 |
| 20Q1 (2) | 0.40 | 74.53 | 0.0 | 0 | 0 | 0.0 | 269.44 | 45.58 | 0.0 | 0.00 | 0 | 0.0 | 235.57 | -44.06 | 0.0 | 206.17 | -44.33 | 0.0 |
| 19Q4 (1) | 0.23 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 185.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 421.10 | 0.0 | 0.0 | 370.34 | 0.0 | 0.0 |
