- 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) | 0.38 | -17.92 | 6.25 | -31.02 | 11.35 | -17.39 | 6.96 | -81.89 | 3.57 | 24989.29 | 211.77 | 32.75 | 157.45 | 29.39 |
| 2022 (9) | 0.46 | -1.52 | 9.06 | -8.02 | 13.74 | -0.94 | 38.43 | 211.17 | 0.01 | 0 | 159.52 | 20.19 | 121.69 | 41.42 |
| 2021 (8) | 0.47 | 15.34 | 9.85 | 35.86 | 13.87 | 12.49 | 12.35 | 4.57 | 0.00 | 0 | 132.72 | -2.37 | 86.05 | -3.52 |
| 2020 (7) | 0.40 | -11.3 | 7.25 | -21.62 | 12.33 | 0.08 | 11.81 | 81.69 | 0.00 | 0 | 135.94 | 10.29 | 89.19 | 14.3 |
| 2019 (6) | 0.46 | 0.22 | 9.25 | -0.32 | 12.32 | -12.44 | 6.50 | -55.08 | 0.00 | 0 | 123.26 | -4.72 | 78.03 | -9.07 |
| 2018 (5) | 0.46 | 4.88 | 9.28 | 7.04 | 14.07 | 10.61 | 14.47 | -48.83 | 0.00 | 0 | 129.37 | -8.69 | 85.81 | -17.32 |
| 2017 (4) | 0.43 | 20.2 | 8.67 | 160.36 | 12.72 | 1.76 | 28.28 | -21.86 | 0.00 | 0 | 141.68 | -35.73 | 103.79 | -35.22 |
| 2016 (3) | 0.36 | -8.3 | 3.33 | 220.19 | 12.5 | 4.69 | 36.19 | 44.93 | 0.00 | 0 | 220.44 | -31.16 | 160.23 | -25.89 |
| 2015 (2) | 0.39 | -9.8 | 1.04 | -82.37 | 11.94 | -1.24 | 24.97 | 97.55 | 0.00 | 0 | 320.23 | 101.73 | 216.20 | 120.66 |
| 2014 (1) | 0.44 | -12.94 | 5.9 | -6.35 | 12.09 | 4.49 | 12.64 | -2.84 | 1.21 | 0 | 158.74 | 3.33 | 97.98 | -7.2 |
| 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) | 0.44 | 3.74 | 10.31 | 9.54 | 17.49 | 27.71 | 11.39 | 24.21 | -3.47 | 15.04 | 29.99 | 143.32 | 172.08 | -5.71 | -13.86 | 119.03 | -10.36 | -19.24 |
| 24Q2 (19) | 0.43 | -0.67 | -6.26 | 8.12 | 11.08 | -16.12 | 9.17 | -36.8 | 17.11 | 11.57 | 55.77 | -27.68 | 182.50 | 3.05 | 5.49 | 132.79 | 0.99 | 3.99 |
| 24Q1 (18) | 0.43 | 14.15 | -11.12 | 7.31 | 16.96 | -15.1 | 14.51 | 607.8 | 237.44 | 7.43 | -92.57 | 1385.71 | 177.10 | -16.37 | 22.67 | 131.49 | -16.49 | 20.53 |
| 23Q4 (17) | 0.38 | -6.21 | -17.92 | 6.25 | -16.33 | -31.02 | 2.05 | -82.63 | -98.04 | 100.00 | 1517.65 | 549900.0 | 211.77 | 6.01 | 32.75 | 157.45 | 6.83 | 29.39 |
| 23Q3 (16) | 0.40 | -11.85 | -24.72 | 7.47 | -22.83 | -20.02 | 11.80 | 50.7 | -28.87 | 6.18 | -61.36 | 5463.64 | 199.76 | 15.46 | 57.49 | 147.38 | 15.41 | 69.91 |
| 23Q2 (15) | 0.46 | -5.82 | -10.94 | 9.68 | 12.43 | -0.62 | 7.83 | 82.09 | 59.15 | 16.00 | 3100.0 | 3500.0 | 173.01 | 19.84 | 37.79 | 127.70 | 17.06 | 54.47 |
| 23Q1 (14) | 0.48 | 5.41 | -10.36 | 8.61 | -4.97 | -18.85 | 4.30 | -95.89 | -61.23 | 0.50 | 2650.0 | 112.5 | 144.37 | -9.5 | 17.18 | 109.09 | -10.35 | 27.17 |
| 22Q4 (13) | 0.46 | -13.99 | -1.52 | 9.06 | -3.0 | -8.02 | 104.52 | 530.02 | 1188.78 | 0.02 | -83.64 | 0 | 159.52 | 25.76 | 20.19 | 121.69 | 40.29 | 41.42 |
| 22Q3 (12) | 0.53 | 4.29 | 9.46 | 9.34 | -4.11 | -11.64 | 16.59 | 237.2 | 26.93 | 0.11 | -75.0 | 0 | 126.84 | 1.02 | 4.57 | 86.74 | 4.92 | 3.95 |
| 22Q2 (11) | 0.51 | -5.2 | 8.48 | 9.74 | -8.2 | 4.84 | 4.92 | -55.64 | -51.09 | 0.44 | 88.89 | 0 | 125.56 | 1.92 | -1.44 | 82.67 | -3.63 | -4.91 |
| 22Q1 (10) | 0.54 | 15.8 | 17.77 | 10.61 | 7.72 | 30.34 | 11.09 | 36.74 | -44.19 | 0.24 | 0 | 0 | 123.20 | -7.17 | -2.44 | 85.78 | -0.31 | -2.93 |
| 21Q4 (9) | 0.47 | -4.4 | 15.34 | 9.85 | -6.81 | 35.86 | 8.11 | -37.95 | -55.14 | 0.00 | 0 | 0 | 132.72 | 9.41 | -2.37 | 86.05 | 3.13 | -3.52 |
| 21Q3 (8) | 0.49 | 3.36 | 14.38 | 10.57 | 13.78 | 30.33 | 13.07 | 29.92 | -26.28 | 0.00 | 0 | 0 | 121.30 | -4.79 | -5.43 | 83.44 | -4.03 | 0.83 |
| 21Q2 (7) | 0.47 | 2.92 | 4.84 | 9.29 | 14.13 | 17.3 | 10.06 | -49.37 | 91.98 | 0.00 | 0 | 0 | 127.40 | 0.89 | 5.43 | 86.94 | -1.62 | 14.53 |
| 21Q1 (6) | 0.46 | 13.41 | 2.02 | 8.14 | 12.28 | -11.23 | 19.87 | 9.9 | 152.16 | 0.00 | 0 | 0 | 126.28 | -7.11 | 0.69 | 88.37 | -0.92 | 9.19 |
| 20Q4 (5) | 0.40 | -5.2 | -11.3 | 7.25 | -10.6 | -21.62 | 18.08 | 1.97 | 80.62 | 0.00 | 0 | 0 | 135.94 | 5.99 | 10.29 | 89.19 | 7.78 | 14.3 |
| 20Q3 (4) | 0.43 | -5.26 | 0.0 | 8.11 | 2.4 | 0.0 | 17.73 | 238.36 | 0.0 | 0.00 | 0 | 0.0 | 128.26 | 6.14 | 0.0 | 82.75 | 9.01 | 0.0 |
| 20Q2 (3) | 0.45 | 0.16 | 0.0 | 7.92 | -13.63 | 0.0 | 5.24 | -33.5 | 0.0 | 0.00 | 0 | 0.0 | 120.84 | -3.64 | 0.0 | 75.91 | -6.2 | 0.0 |
| 20Q1 (2) | 0.45 | -1.4 | 0.0 | 9.17 | -0.86 | 0.0 | 7.88 | -21.28 | 0.0 | 0.00 | 0 | 0.0 | 125.41 | 1.74 | 0.0 | 80.93 | 3.72 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 9.25 | 0.0 | 0.0 | 10.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 123.26 | 0.0 | 0.0 | 78.03 | 0.0 | 0.0 |
