- 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) | 0.59 | 65.79 | 12.6 | 1160.0 | 5.08 | 9.72 | 9.13 | -68.21 | 9.10 | 1505.05 | 97.35 | -71.41 | 67.99 | -75.37 |
| 2022 (9) | 0.36 | 9.29 | 1.0 | 0 | 4.63 | -12.81 | 28.72 | 36.24 | 0.57 | 0 | 340.52 | -63.78 | 276.09 | -66.9 |
| 2021 (8) | 0.33 | -5.12 | 0 | 0 | 5.31 | -4.15 | 21.08 | -84.04 | 0.00 | 0 | 940.09 | 29.12 | 834.23 | 20.78 |
| 2020 (7) | 0.34 | 5.17 | 0 | 0 | 5.54 | 44.65 | 132.09 | 54.31 | 0.00 | 0 | 728.06 | 202.61 | 690.69 | 240.61 |
| 2019 (6) | 0.33 | 117.51 | 0 | 0 | 3.83 | 136.42 | 85.60 | 0 | 0.00 | 0 | 240.59 | 16.08 | 202.78 | 20.29 |
| 2018 (5) | 0.15 | -34.67 | 0 | 0 | 1.62 | -12.43 | 0.00 | 0 | 0.00 | 0 | 207.26 | 26.83 | 168.58 | 12.82 |
| 2017 (4) | 0.23 | -42.55 | 0 | 0 | 1.85 | 0.0 | 0.00 | 0 | 0.00 | 0 | 163.42 | -23.32 | 149.42 | -21.1 |
| 2016 (3) | 0.40 | -39.23 | 0 | 0 | 1.85 | 0 | 123.90 | 0 | 0.00 | 0 | 213.11 | 79.63 | 189.37 | 86.09 |
| 2015 (2) | 0.66 | 0 | 0.05 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 118.64 | 0 | 101.76 | 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) | 0.60 | 0.65 | 3.62 | 13.93 | 1.24 | 14.27 | 2.47 | -53.66 | -44.37 | 103.60 | 226.81 | 73.78 | 74.70 | -9.9 | -49.32 | 52.26 | -11.71 | -56.04 |
| 24Q2 (19) | 0.60 | -1.18 | 12.77 | 13.76 | -2.69 | 66.79 | 5.33 | 5230.0 | -60.9 | 31.70 | -91.9 | 72.82 | 82.91 | -10.28 | -58.65 | 59.19 | -13.81 | -63.66 |
| 24Q1 (18) | 0.61 | 2.86 | 41.27 | 14.14 | 12.22 | 304.0 | 0.10 | -94.85 | -99.5 | 391.50 | 0.0 | 4475.97 | 92.41 | -5.07 | -72.61 | 68.67 | 1.0 | -75.63 |
| 23Q4 (17) | 0.59 | 1.29 | 65.79 | 12.6 | 3.36 | 1160.0 | 1.94 | -56.31 | -93.07 | 391.50 | 556.71 | 16851.55 | 97.35 | -33.96 | -71.41 | 67.99 | -42.81 | -75.37 |
| 23Q3 (16) | 0.58 | 9.54 | 89.91 | 12.19 | 47.76 | 0 | 4.44 | -67.42 | -90.45 | 59.62 | 225.01 | 0 | 147.40 | -26.48 | -76.34 | 118.88 | -27.02 | -77.91 |
| 23Q2 (15) | 0.53 | 23.79 | 57.51 | 8.25 | 135.71 | 0 | 13.63 | -31.64 | -42.15 | 18.34 | 114.4 | 0 | 200.50 | -40.56 | -60.14 | 162.90 | -42.18 | -63.08 |
| 23Q1 (14) | 0.43 | 20.71 | 31.73 | 3.5 | 250.0 | 0 | 19.94 | -28.76 | 16.0 | 8.56 | 270.45 | 0 | 337.34 | -0.93 | -57.9 | 281.74 | 2.05 | -60.99 |
| 22Q4 (13) | 0.36 | 16.02 | 9.29 | 1.0 | 0 | 0 | 27.99 | -39.79 | 64.55 | 2.31 | 0 | 0 | 340.52 | -45.34 | -63.78 | 276.09 | -48.69 | -66.9 |
| 22Q3 (12) | 0.31 | -9.14 | -5.71 | 0 | 0 | 0 | 46.49 | 97.33 | 143.02 | 0.00 | 0 | 0 | 623.02 | 23.87 | -42.39 | 538.11 | 21.97 | -43.91 |
| 22Q2 (11) | 0.34 | 3.52 | -18.2 | 0 | 0 | 0 | 23.56 | 37.06 | 23.67 | 0.00 | 0 | 0 | 502.96 | -37.24 | 30.64 | 441.19 | -38.91 | 36.59 |
| 22Q1 (10) | 0.33 | 0.15 | -1.21 | 0 | 0 | 0 | 17.19 | 1.06 | -40.85 | 0.00 | 0 | 0 | 801.34 | -14.76 | 1.65 | 722.22 | -13.43 | -3.55 |
| 21Q4 (9) | 0.33 | 0.09 | -5.12 | 0 | 0 | 0 | 17.01 | -11.08 | -74.36 | 0.00 | 0 | 0 | 940.09 | -13.07 | 29.12 | 834.23 | -13.05 | 20.78 |
| 21Q3 (8) | 0.33 | -21.18 | 10.74 | 0 | 0 | 0 | 19.13 | 0.42 | -91.78 | 0.00 | 0 | 0 | 1081.44 | 180.89 | 256.25 | 959.43 | 197.04 | 268.25 |
| 21Q2 (7) | 0.41 | 25.02 | 8.11 | 0 | 0 | 0 | 19.05 | -34.45 | -88.79 | 0.00 | 0 | 0 | 385.01 | -51.16 | 85.15 | 323.00 | -56.87 | 71.12 |
| 21Q1 (6) | 0.33 | -3.81 | 15.6 | 0 | 0 | 0 | 29.06 | -56.2 | -83.69 | 0.00 | 0 | 0 | 788.37 | 8.28 | 151.71 | 748.82 | 8.42 | 172.14 |
| 20Q4 (5) | 0.34 | 16.83 | 5.17 | 0 | 0 | 0 | 66.35 | -71.5 | -43.0 | 0.00 | 0 | 0 | 728.06 | 139.84 | 202.61 | 690.69 | 165.1 | 240.61 |
| 20Q3 (4) | 0.29 | -23.05 | 0.0 | 0 | 0 | 0.0 | 232.77 | 36.95 | 0.0 | 0.00 | 0 | 0.0 | 303.56 | 45.98 | 0.0 | 260.54 | 38.03 | 0.0 |
| 20Q2 (3) | 0.38 | 33.68 | 0.0 | 0 | 0 | 0.0 | 169.97 | -4.58 | 0.0 | 0.00 | 0 | 0.0 | 207.94 | -33.61 | 0.0 | 188.76 | -31.4 | 0.0 |
| 20Q1 (2) | 0.29 | -12.49 | 0.0 | 0 | 0 | 0.0 | 178.12 | 53.02 | 0.0 | 0.00 | 0 | 0.0 | 313.21 | 30.18 | 0.0 | 275.16 | 35.69 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 116.40 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 240.59 | 0.0 | 0.0 | 202.78 | 0.0 | 0.0 |
