- 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) | 0.44 | -1.96 | 1.97 | 49.24 | 15.49 | -51.94 | 2.78 | -92.81 | 2.35 | 923.05 | 564.41 | 20.44 | 300.16 | 25.86 |
| 2022 (9) | 0.44 | 34.12 | 1.32 | 26.92 | 32.23 | 26.64 | 38.68 | -23.57 | 0.23 | 0.29 | 468.61 | 66.49 | 238.48 | 48.25 |
| 2021 (8) | 0.33 | -21.44 | 1.04 | -69.5 | 25.45 | 24.69 | 50.61 | 121.97 | 0.23 | -16.02 | 281.46 | 38.4 | 160.86 | 47.32 |
| 2020 (7) | 0.42 | -14.48 | 3.41 | 162.31 | 20.41 | 38.94 | 22.80 | 0 | 0.27 | -57.3 | 203.37 | -28.66 | 109.19 | -25.48 |
| 2019 (6) | 0.49 | 1.38 | 1.3 | -17.72 | 14.69 | -28.38 | -9.85 | 0 | 0.64 | 0.0 | 285.06 | 6.27 | 146.53 | 0.69 |
| 2018 (5) | 0.49 | 17.6 | 1.58 | -22.55 | 20.51 | 43.83 | 14.06 | 0 | 0.64 | 167.43 | 268.23 | 33.89 | 145.53 | 34.31 |
| 2017 (4) | 0.41 | -29.64 | 2.04 | -62.84 | 14.26 | 2.44 | -12.18 | 0 | 0.24 | 0.0 | 200.34 | 50.56 | 108.35 | 63.2 |
| 2016 (3) | 0.59 | 13.43 | 5.49 | 160.19 | 13.92 | -9.73 | -11.19 | 0 | 0.24 | 0.0 | 133.06 | -38.98 | 66.39 | -48.4 |
| 2015 (2) | 0.52 | -1.09 | 2.11 | -23.83 | 15.42 | -22.67 | 2.30 | -83.89 | 0.24 | 0.0 | 218.07 | 41.66 | 128.66 | 33.02 |
| 2014 (1) | 0.52 | -0.53 | 2.77 | 2.97 | 19.94 | 51.63 | 14.28 | 164.94 | 0.24 | 0 | 153.94 | -1.51 | 96.72 | 8.26 |
| 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) | 0.36 | -1.59 | -15.25 | 3.43 | 28.46 | 236.27 | -7.78 | -224.08 | -187.71 | 7.94 | 0.0 | 250.4 | 508.79 | -21.32 | -22.32 | 290.09 | -20.66 | -23.59 |
| 24Q2 (19) | 0.36 | -8.77 | -14.7 | 2.67 | 19.2 | 138.39 | 6.27 | 216.54 | 268.55 | 7.94 | -56.52 | 47.64 | 646.63 | 11.04 | -4.34 | 365.62 | 23.08 | 8.51 |
| 24Q1 (18) | 0.40 | -8.07 | -13.23 | 2.24 | 13.71 | 82.11 | -5.38 | -461.07 | -213.5 | 18.25 | 0.0 | 239.53 | 582.36 | 3.18 | 31.9 | 297.07 | -1.03 | 26.43 |
| 23Q4 (17) | 0.44 | 2.69 | -1.96 | 1.97 | 93.14 | 49.24 | 1.49 | -83.2 | -67.47 | 18.25 | 705.84 | 163.61 | 564.41 | -13.83 | 20.44 | 300.16 | -20.94 | 25.86 |
| 23Q3 (16) | 0.42 | -0.96 | -5.47 | 1.02 | -8.93 | -32.0 | 8.87 | 338.44 | -67.75 | 2.26 | -57.87 | 126.47 | 655.02 | -3.1 | 56.5 | 379.64 | 12.67 | 67.31 |
| 23Q2 (15) | 0.43 | -7.2 | 15.03 | 1.12 | -8.94 | -30.0 | -3.72 | -178.48 | -103.25 | 5.38 | 0.0 | 694.36 | 675.95 | 53.1 | 160.68 | 336.94 | 43.4 | 114.95 |
| 23Q1 (14) | 0.46 | 3.88 | 11.57 | 1.23 | -6.82 | -30.11 | 4.74 | 3.49 | -94.91 | 5.38 | -22.36 | 424.06 | 441.51 | -5.78 | 88.49 | 234.97 | -1.47 | 75.69 |
| 22Q4 (13) | 0.44 | -0.98 | 34.12 | 1.32 | -12.0 | 26.92 | 4.58 | -83.35 | -90.13 | 6.92 | 592.31 | 431.59 | 468.61 | 11.96 | 66.49 | 238.48 | 5.1 | 48.25 |
| 22Q3 (12) | 0.45 | 20.52 | 52.19 | 1.5 | -6.25 | 14.5 | 27.50 | -75.98 | -45.71 | 1.00 | 47.79 | 124.0 | 418.54 | 61.41 | 33.59 | 226.91 | 44.76 | 26.45 |
| 22Q2 (11) | 0.37 | -10.0 | -4.2 | 1.6 | -9.09 | 10.34 | 114.51 | 22.98 | 158.43 | 0.68 | -34.03 | 28.78 | 259.30 | 10.7 | 14.99 | 156.75 | 17.21 | 36.34 |
| 22Q1 (10) | 0.41 | 24.87 | -4.75 | 1.76 | 69.23 | -27.57 | 93.11 | 100.71 | 56.75 | 1.03 | -21.25 | 145.01 | 234.24 | -16.78 | 16.87 | 133.74 | -16.86 | 16.78 |
| 21Q4 (9) | 0.33 | 12.36 | -21.44 | 1.04 | -20.61 | -69.5 | 46.39 | -8.41 | 20.52 | 1.30 | 191.72 | 98.31 | 281.46 | -10.17 | 38.4 | 160.86 | -10.35 | 47.32 |
| 21Q3 (8) | 0.29 | -24.14 | -35.54 | 1.31 | -9.66 | -74.16 | 50.65 | 14.31 | 67.49 | 0.45 | -15.03 | -55.36 | 313.31 | 38.94 | 65.56 | 179.44 | 56.08 | 83.85 |
| 21Q2 (7) | 0.39 | -10.51 | -23.2 | 1.45 | -40.33 | -73.15 | 44.31 | -25.4 | 48.39 | 0.53 | 25.52 | -53.83 | 225.50 | 12.51 | 30.43 | 114.97 | 0.39 | 44.11 |
| 21Q1 (6) | 0.43 | 2.99 | -17.23 | 2.43 | -28.74 | 16.83 | 59.40 | 54.33 | 796.37 | 0.42 | -36.26 | 0 | 200.42 | -1.45 | -22.64 | 114.52 | 4.88 | -10.27 |
| 20Q4 (5) | 0.42 | -7.81 | -14.48 | 3.41 | -32.74 | 162.31 | 38.49 | 27.28 | 222.5 | 0.66 | -34.33 | 0 | 203.37 | 7.47 | -28.66 | 109.19 | 11.88 | -25.48 |
| 20Q3 (4) | 0.46 | -9.61 | 0.0 | 5.07 | -6.11 | 0.0 | 30.24 | 1.27 | 0.0 | 1.00 | -12.12 | 0.0 | 189.24 | 9.46 | 0.0 | 97.60 | 22.34 | 0.0 |
| 20Q2 (3) | 0.51 | -3.55 | 0.0 | 5.4 | 159.62 | 0.0 | 29.86 | 450.06 | 0.0 | 1.14 | 0 | 0.0 | 172.89 | -33.27 | 0.0 | 79.78 | -37.49 | 0.0 |
| 20Q1 (2) | 0.52 | 6.42 | 0.0 | 2.08 | 60.0 | 0.0 | -8.53 | 72.85 | 0.0 | 0.00 | 0 | 0.0 | 259.08 | -9.11 | 0.0 | 127.63 | -12.9 | 0.0 |
| 19Q4 (1) | 0.49 | 0.0 | 0.0 | 1.3 | 0.0 | 0.0 | -31.42 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 285.06 | 0.0 | 0.0 | 146.53 | 0.0 | 0.0 |
