- 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) | 0.25 | -2.08 | 0.28 | -50.0 | 167.23 | -7.24 | 455.35 | -65.08 | 0.00 | 0 | 317.62 | -0.18 | 254.87 | 15.17 |
| 2022 (9) | 0.26 | -21.11 | 0.56 | 0.0 | 180.28 | -19.0 | 1304.01 | -20.08 | 0.00 | 0 | 318.19 | 22.77 | 221.30 | 0.19 |
| 2021 (8) | 0.33 | 0.4 | 0.56 | -79.41 | 222.56 | 61.22 | 1631.64 | 357.38 | 0.00 | 0 | 259.18 | -5.81 | 220.87 | -5.5 |
| 2020 (7) | 0.33 | -14.94 | 2.72 | -2.51 | 138.05 | 0.01 | 356.74 | 74.31 | 0.00 | 0 | 275.16 | 22.67 | 233.73 | 37.5 |
| 2019 (6) | 0.39 | 2.2 | 2.79 | -41.51 | 138.03 | 33.61 | 204.66 | 67.66 | 0.00 | 0 | 224.30 | 2.82 | 169.98 | 18.87 |
| 2018 (5) | 0.38 | 30.68 | 4.77 | 2285.0 | 103.31 | 9.54 | 122.07 | -52.53 | 0.00 | 0 | 218.15 | -17.88 | 143.00 | -16.04 |
| 2017 (4) | 0.29 | -9.26 | 0.2 | 0.0 | 94.31 | -7.45 | 257.16 | -69.73 | 0.00 | 0 | 265.66 | 3.38 | 170.31 | -5.44 |
| 2016 (3) | 0.32 | -11.48 | 0.2 | -94.2 | 101.9 | 9.97 | 849.61 | 602.56 | 0.00 | 0 | 256.98 | 15.3 | 180.11 | 15.54 |
| 2015 (2) | 0.36 | 1.9 | 3.45 | -33.91 | 92.66 | 22.0 | 120.93 | -74.68 | 0.00 | 0 | 222.87 | 3.05 | 155.89 | -4.46 |
| 2014 (1) | 0.35 | 36.74 | 5.22 | 596.0 | 75.95 | 19.83 | 477.55 | 34.4 | 0.02 | 0 | 216.27 | -30.8 | 163.17 | -24.13 |
| 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) | 0.26 | -12.13 | 2.9 | 1.78 | 161.76 | 201.69 | 102.89 | -61.97 | -79.9 | 0.00 | 0 | 0 | 303.59 | 12.97 | -5.26 | 236.72 | 12.02 | -5.49 |
| 24Q2 (19) | 0.30 | -14.25 | -20.89 | 0.68 | 142.86 | 70.0 | 270.57 | -5.41 | -73.16 | 0.00 | 0 | 0 | 268.74 | 14.74 | 24.5 | 211.31 | 14.26 | 22.31 |
| 24Q1 (18) | 0.35 | 36.63 | -11.11 | 0.28 | 0.0 | -15.15 | 286.03 | 16.59 | -46.97 | 0.00 | 0 | 0 | 234.22 | -26.26 | 13.72 | 184.93 | -27.44 | 14.08 |
| 23Q4 (17) | 0.25 | -0.04 | -2.08 | 0.28 | -52.54 | -50.0 | 245.32 | -52.09 | -54.34 | 0.00 | 0 | 0 | 317.62 | -0.88 | -0.18 | 254.87 | 1.75 | 15.17 |
| 23Q3 (16) | 0.25 | -32.45 | -20.42 | 0.59 | 47.5 | -32.95 | 511.99 | -49.22 | -52.15 | 0.00 | 0 | 0 | 320.44 | 48.45 | 26.48 | 250.48 | 44.99 | 55.73 |
| 23Q2 (15) | 0.38 | -3.65 | -18.27 | 0.4 | 21.21 | -62.62 | 1008.19 | 86.9 | -35.68 | 0.00 | 0 | 0 | 215.85 | 4.8 | 20.59 | 172.76 | 6.58 | 32.46 |
| 23Q1 (14) | 0.39 | 50.52 | -25.84 | 0.33 | -41.07 | -86.59 | 539.42 | 0.39 | -71.37 | 0.00 | 0 | 0 | 205.97 | -35.27 | 28.29 | 162.10 | -26.75 | 22.23 |
| 22Q4 (13) | 0.26 | -18.77 | -21.11 | 0.56 | -36.36 | 0.0 | 537.31 | -49.79 | -74.05 | 0.00 | 0 | 0 | 318.19 | 25.59 | 22.77 | 221.30 | 37.59 | 0.19 |
| 22Q3 (12) | 0.32 | -30.62 | -8.33 | 0.88 | -17.76 | -70.27 | 1070.07 | -31.73 | -42.8 | 0.00 | 0 | 0 | 253.36 | 41.54 | 2.76 | 160.84 | 23.32 | -24.58 |
| 22Q2 (11) | 0.46 | -12.58 | 14.4 | 1.07 | -56.5 | -75.35 | 1567.51 | -16.8 | -4.72 | 0.00 | 0 | 0 | 179.00 | 11.49 | -16.4 | 130.42 | -1.66 | -28.41 |
| 22Q1 (10) | 0.53 | 60.12 | 26.59 | 2.46 | 339.29 | 43.86 | 1884.00 | -9.02 | 101.79 | 0.00 | 0 | 0 | 160.55 | -38.05 | -20.65 | 132.62 | -39.96 | -22.12 |
| 21Q4 (9) | 0.33 | -5.61 | 0.4 | 0.56 | -81.08 | -79.41 | 2070.85 | 10.71 | 227.03 | 0.00 | 0 | 0 | 259.18 | 5.12 | -5.81 | 220.87 | 3.56 | -5.5 |
| 21Q3 (8) | 0.35 | -13.41 | 14.08 | 2.96 | -31.8 | -13.2 | 1870.60 | 13.7 | 346.63 | 0.00 | 0 | 0 | 246.55 | 15.15 | -17.1 | 213.27 | 17.07 | -12.17 |
| 21Q2 (7) | 0.40 | -3.26 | 6.41 | 4.34 | 153.8 | -43.64 | 1645.19 | 76.21 | 619.37 | 0.00 | 0 | 0 | 214.11 | 5.82 | -10.06 | 182.17 | 6.98 | 0.3 |
| 21Q1 (6) | 0.42 | 26.98 | -16.2 | 1.71 | -37.13 | -64.74 | 933.65 | 47.44 | 249.3 | 0.00 | 0 | 0 | 202.33 | -26.47 | 14.9 | 170.29 | -27.14 | 32.24 |
| 20Q4 (5) | 0.33 | 7.25 | -14.94 | 2.72 | -20.23 | -2.51 | 633.23 | 51.19 | 225.28 | 0.00 | 0 | 0 | 275.16 | -7.48 | 22.67 | 233.73 | -3.75 | 37.5 |
| 20Q3 (4) | 0.31 | -19.23 | 0.0 | 3.41 | -55.71 | 0.0 | 418.83 | 83.14 | 0.0 | 0.00 | 0 | 0.0 | 297.39 | 24.92 | 0.0 | 242.83 | 33.69 | 0.0 |
| 20Q2 (3) | 0.38 | -23.81 | 0.0 | 7.7 | 58.76 | 0.0 | 228.70 | -14.44 | 0.0 | 0.00 | 0 | 0.0 | 238.07 | 35.2 | 0.0 | 181.63 | 41.05 | 0.0 |
| 20Q1 (2) | 0.50 | 28.88 | 0.0 | 4.85 | 73.84 | 0.0 | 267.29 | 37.3 | 0.0 | 0.00 | 0 | 0.0 | 176.09 | -21.49 | 0.0 | 128.77 | -24.24 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | 2.79 | 0.0 | 0.0 | 194.67 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 224.30 | 0.0 | 0.0 | 169.98 | 0.0 | 0.0 |
