- 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) | 0.32 | -6.68 | 0 | 0 | 422.53 | -34.64 | 367.87 | -67.39 | 0.00 | 0 | 268.93 | -10.89 | 220.65 | -14.14 |
| 2022 (9) | 0.34 | 21.73 | 0 | 0 | 646.47 | 23.78 | 1128.23 | 177.75 | 0.00 | 0 | 301.79 | 5.18 | 257.00 | 11.1 |
| 2021 (8) | 0.28 | 2.89 | 18.96 | -21.98 | 522.28 | 35.61 | 406.21 | 347.37 | 0.02 | -83.23 | 286.94 | 1.83 | 231.32 | 6.57 |
| 2020 (7) | 0.27 | 15.39 | 24.3 | 48.17 | 385.13 | 23.86 | 90.80 | 1318.75 | 0.13 | 0 | 281.79 | -24.69 | 217.06 | -26.93 |
| 2019 (6) | 0.24 | 8.41 | 16.4 | 27.33 | 310.94 | 7.84 | 6.40 | 0 | 0.00 | 0 | 374.15 | -30.27 | 297.06 | -31.15 |
| 2018 (5) | 0.22 | -8.49 | 12.88 | -53.21 | 288.33 | 8.3 | -5.93 | 0 | 2.69 | 0.0 | 536.56 | 24.09 | 431.48 | 18.66 |
| 2017 (4) | 0.24 | 8.73 | 27.53 | 8.39 | 266.23 | -8.73 | -27.43 | 0 | 2.69 | 0.0 | 432.38 | -16.17 | 363.64 | -18.44 |
| 2016 (3) | 0.22 | 2.57 | 25.4 | -13.31 | 291.71 | -2.45 | -25.51 | 0 | 2.69 | 0.0 | 515.78 | -11.28 | 445.87 | -10.42 |
| 2015 (2) | 0.21 | 9.84 | 29.3 | 19.84 | 299.03 | -14.48 | 87.41 | 18.35 | 2.69 | 213.61 | 581.35 | 3.29 | 497.72 | 1.99 |
| 2014 (1) | 0.20 | -5.38 | 24.45 | -5.27 | 349.68 | 8.09 | 73.86 | 0 | 0.86 | 0 | 562.83 | 29.2 | 488.02 | 33.92 |
| 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) | 0.29 | -13.01 | -13.37 | 0 | 0 | 0 | 16.49 | -60.1 | -94.55 | 0.00 | 0 | 0 | 296.95 | 27.41 | 20.9 | 227.56 | 18.61 | 17.12 |
| 24Q2 (19) | 0.34 | -3.76 | -24.4 | 0 | 0 | 0 | 41.33 | 179.43 | -89.66 | 0.00 | 0 | 0 | 233.06 | 11.29 | 38.72 | 191.86 | 9.99 | 32.03 |
| 24Q1 (18) | 0.35 | 8.88 | -26.11 | 0 | 0 | 0 | -52.03 | -143.86 | -108.29 | 0.00 | 0 | 0 | 209.41 | -22.13 | 30.29 | 174.44 | -20.94 | 26.32 |
| 23Q4 (17) | 0.32 | -4.96 | -6.68 | 0 | 0 | 0 | 118.63 | -60.81 | -91.02 | 0.00 | 0 | 0 | 268.93 | 9.49 | -10.89 | 220.65 | 13.57 | -14.14 |
| 23Q3 (16) | 0.34 | -24.09 | -7.78 | 0 | 0 | 0 | 302.67 | -24.25 | -75.79 | 0.00 | 0 | 0 | 245.61 | 46.19 | -14.77 | 194.29 | 33.7 | -18.19 |
| 23Q2 (15) | 0.44 | -5.94 | 9.67 | 0 | 0 | -100.0 | 399.57 | -36.31 | -54.26 | 0.00 | 0 | 0 | 168.01 | 4.54 | -24.41 | 145.32 | 5.24 | -21.9 |
| 23Q1 (14) | 0.47 | 37.51 | 75.83 | 0 | 0 | -100.0 | 627.41 | -52.53 | -45.19 | 0.00 | 0 | -100.0 | 160.72 | -46.74 | -46.2 | 138.09 | -46.27 | -42.88 |
| 22Q4 (13) | 0.34 | -6.08 | 21.73 | 0 | 0 | -100.0 | 1321.65 | 5.71 | 147.4 | 0.00 | 0 | -100.0 | 301.79 | 4.72 | 5.18 | 257.00 | 8.22 | 11.1 |
| 22Q3 (12) | 0.36 | -9.72 | 28.34 | 0 | -100.0 | -100.0 | 1250.22 | 43.1 | 367.28 | 0.00 | 0 | -100.0 | 288.18 | 29.65 | 4.38 | 237.48 | 27.63 | 8.4 |
| 22Q2 (11) | 0.40 | 50.8 | 27.42 | 7.17 | -42.13 | -72.53 | 873.66 | -23.68 | 97.22 | 0.00 | -100.0 | -100.0 | 222.27 | -25.59 | -7.64 | 186.07 | -23.04 | -1.88 |
| 22Q1 (10) | 0.27 | -4.79 | 7.97 | 12.39 | -34.65 | -44.14 | 1144.80 | 114.29 | 52.06 | 0.05 | -25.02 | -85.4 | 298.72 | 4.11 | -6.21 | 241.77 | 4.52 | -0.4 |
| 21Q4 (9) | 0.28 | -0.98 | 2.89 | 18.96 | -5.39 | -21.98 | 534.22 | 99.67 | 73.45 | 0.06 | -51.39 | -81.98 | 286.94 | 3.93 | 1.83 | 231.32 | 5.59 | 6.57 |
| 21Q3 (8) | 0.28 | -10.37 | 14.08 | 20.04 | -23.22 | 16.58 | 267.55 | -39.6 | 181.66 | 0.13 | -30.77 | -58.35 | 276.09 | 14.72 | -11.14 | 219.08 | 15.52 | -5.57 |
| 21Q2 (7) | 0.32 | 27.79 | 26.11 | 26.1 | 17.67 | 0 | 442.99 | -41.16 | 453.53 | 0.19 | -42.15 | 0 | 240.66 | -24.44 | -24.65 | 189.64 | -21.88 | -22.93 |
| 21Q1 (6) | 0.25 | -9.28 | 9.19 | 22.18 | -8.72 | 36.66 | 752.87 | 144.45 | 1986.09 | 0.33 | -7.45 | 0 | 318.50 | 13.03 | -19.5 | 242.74 | 11.83 | -21.81 |
| 20Q4 (5) | 0.27 | 9.79 | 15.39 | 24.3 | 41.36 | 48.17 | 307.99 | 224.23 | 1332.51 | 0.35 | 12.38 | 0 | 281.79 | -9.3 | -24.69 | 217.06 | -6.44 | -26.93 |
| 20Q3 (4) | 0.25 | -0.91 | 0.0 | 17.19 | 0 | 0.0 | 94.99 | 18.69 | 0.0 | 0.32 | 0 | 0.0 | 310.69 | -2.72 | 0.0 | 232.00 | -5.71 | 0.0 |
| 20Q2 (3) | 0.25 | 10.64 | 0.0 | 0 | -100.0 | 0.0 | 80.03 | 121.75 | 0.0 | 0.00 | 0 | 0.0 | 319.37 | -19.28 | 0.0 | 246.05 | -20.74 | 0.0 |
| 20Q1 (2) | 0.23 | -4.13 | 0.0 | 16.23 | -1.04 | 0.0 | 36.09 | 67.86 | 0.0 | 0.00 | 0 | 0.0 | 395.65 | 5.75 | 0.0 | 310.43 | 4.5 | 0.0 |
| 19Q4 (1) | 0.24 | 0.0 | 0.0 | 16.4 | 0.0 | 0.0 | 21.50 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 374.15 | 0.0 | 0.0 | 297.06 | 0.0 | 0.0 |
