- 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) | 0.15 | -19.04 | 0 | 0 | 15.23 | -13.27 | 1635.31 | 96.02 | 0.00 | 0 | 457.76 | 25.55 | 374.23 | 16.42 |
| 2022 (9) | 0.18 | 19.14 | 0 | 0 | 17.56 | -4.67 | 834.27 | 703.5 | 0.00 | 0 | 364.60 | -11.86 | 321.44 | -5.59 |
| 2021 (8) | 0.16 | -57.78 | 0.17 | -95.61 | 18.42 | -2.54 | 103.83 | 51.6 | 0.12 | -15.29 | 413.65 | 112.66 | 340.46 | 109.04 |
| 2020 (7) | 0.37 | 54.71 | 3.87 | 261.68 | 18.9 | 21.08 | 68.49 | -69.57 | 0.14 | -6.63 | 194.51 | -27.2 | 162.87 | -25.68 |
| 2019 (6) | 0.24 | 36.63 | 1.07 | 234.38 | 15.61 | -8.45 | 225.05 | 1261.46 | 0.15 | -82.02 | 267.20 | -20.79 | 219.14 | -11.39 |
| 2018 (5) | 0.17 | -45.89 | 0.32 | -88.01 | 17.05 | -1.96 | 16.53 | 88.27 | 0.84 | -34.08 | 337.35 | 65.94 | 247.30 | 154.66 |
| 2017 (4) | 0.32 | 30.76 | 2.67 | 54.34 | 17.39 | 31.44 | 8.78 | -78.26 | 1.28 | 135.79 | 203.30 | -21.48 | 97.11 | -42.35 |
| 2016 (3) | 0.25 | 52.01 | 1.73 | 232.69 | 13.23 | -34.21 | 40.38 | -25.81 | 0.54 | 22.46 | 258.91 | -45.63 | 168.46 | -54.02 |
| 2015 (2) | 0.16 | -28.48 | 0.52 | -68.86 | 20.11 | -32.99 | 54.43 | 33.64 | 0.44 | -16.27 | 476.23 | 35.43 | 366.40 | 80.66 |
| 2014 (1) | 0.23 | 2.45 | 1.67 | 36.89 | 30.01 | -12.89 | 40.73 | -37.31 | 0.53 | 0 | 351.64 | -11.42 | 202.81 | -7.11 |
| 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) | 0.12 | -44.9 | -18.75 | 0 | 0 | 0 | -2165.46 | 23.42 | -181.83 | 0.00 | 0 | 0 | 512.63 | 69.58 | 12.04 | 422.79 | 63.78 | 9.45 |
| 24Q2 (19) | 0.22 | 119.78 | -7.2 | 0 | 0 | 0 | -2827.69 | -383.51 | -229.46 | 0.00 | 0 | 0 | 302.30 | -57.0 | 3.8 | 258.14 | -57.43 | 2.07 |
| 24Q1 (18) | 0.10 | -33.8 | -25.32 | 0 | 0 | 0 | 997.38 | 86.02 | -11.68 | 0.00 | 0 | 0 | 702.96 | 53.57 | 38.14 | 606.39 | 62.04 | 34.39 |
| 23Q4 (17) | 0.15 | 1.35 | -19.04 | 0 | 0 | 0 | 536.16 | -79.74 | -53.19 | 0.00 | 0 | 0 | 457.76 | 0.05 | 25.55 | 374.23 | -3.12 | 16.42 |
| 23Q3 (16) | 0.15 | -37.07 | 4.68 | 0 | 0 | 0 | 2646.26 | 21.16 | 115.43 | 0.00 | 0 | 0 | 457.54 | 57.11 | -1.06 | 386.27 | 52.74 | -1.27 |
| 23Q2 (15) | 0.23 | 76.87 | 23.2 | 0 | 0 | -100.0 | 2184.18 | 93.41 | 212.33 | 0.00 | 0 | -100.0 | 291.23 | -42.77 | -18.92 | 252.90 | -43.95 | -14.46 |
| 23Q1 (14) | 0.13 | -28.23 | -7.01 | 0 | 0 | -100.0 | 1129.29 | -1.42 | 126.13 | 0.00 | 0 | -100.0 | 508.86 | 39.57 | 8.16 | 451.22 | 40.37 | 20.73 |
| 22Q4 (13) | 0.18 | 31.04 | 19.14 | 0 | 0 | -100.0 | 1145.51 | -6.74 | 43.21 | 0.00 | 0 | -100.0 | 364.60 | -21.16 | -11.86 | 321.44 | -17.84 | -5.59 |
| 22Q3 (12) | 0.14 | -25.93 | -4.79 | 0 | -100.0 | -100.0 | 1228.36 | 75.65 | 432.01 | 0.00 | -100.0 | -100.0 | 462.43 | 28.74 | 15.69 | 391.24 | 32.33 | 33.65 |
| 22Q2 (11) | 0.19 | 33.5 | 38.55 | 0.14 | -6.67 | -26.32 | 699.31 | 40.03 | 1458.67 | 0.17 | -38.33 | -79.17 | 359.20 | -23.65 | -21.34 | 295.65 | -20.89 | -8.56 |
| 22Q1 (10) | 0.14 | -8.05 | -14.76 | 0.15 | -11.76 | -28.57 | 499.39 | -37.57 | 1606.15 | 0.27 | 48.65 | -66.22 | 470.48 | 13.74 | 26.94 | 373.73 | 9.77 | 33.74 |
| 21Q4 (9) | 0.16 | 4.72 | -57.78 | 0.17 | -5.56 | -95.61 | 799.89 | 246.44 | 3403.68 | 0.18 | -73.43 | -81.82 | 413.65 | 3.48 | 112.66 | 340.46 | 16.31 | 109.04 |
| 21Q3 (8) | 0.15 | 7.78 | -58.3 | 0.18 | -5.26 | -95.11 | 230.89 | 548.59 | 186.68 | 0.68 | -14.47 | 59.65 | 399.72 | -12.47 | 104.72 | 292.73 | -9.46 | 80.35 |
| 21Q2 (7) | 0.14 | -17.86 | -55.43 | 0.19 | -9.52 | -80.81 | -51.47 | -275.85 | -228.97 | 0.80 | 0.0 | -78.95 | 456.65 | 23.21 | 116.99 | 323.33 | 15.71 | 85.23 |
| 21Q1 (6) | 0.17 | -54.46 | -27.0 | 0.21 | -94.57 | -19.23 | 29.27 | 28.21 | -81.39 | 0.80 | -20.0 | 113.33 | 370.64 | 90.55 | 28.19 | 279.44 | 71.57 | 17.29 |
| 20Q4 (5) | 0.37 | 3.43 | 54.71 | 3.87 | 5.16 | 261.68 | 22.83 | -71.65 | -80.78 | 1.00 | 133.33 | 0.0 | 194.51 | -0.38 | -27.2 | 162.87 | 0.35 | -25.68 |
| 20Q3 (4) | 0.36 | 15.2 | 0.0 | 3.68 | 271.72 | 0.0 | 80.54 | 101.8 | 0.0 | 0.43 | -88.72 | 0.0 | 195.25 | -7.22 | 0.0 | 162.31 | -7.02 | 0.0 |
| 20Q2 (3) | 0.31 | 34.54 | 0.0 | 0.99 | 280.77 | 0.0 | 39.91 | -74.62 | 0.0 | 3.80 | 913.33 | 0.0 | 210.45 | -27.21 | 0.0 | 174.56 | -26.73 | 0.0 |
| 20Q1 (2) | 0.23 | -3.49 | 0.0 | 0.26 | -75.7 | 0.0 | 157.24 | 32.38 | 0.0 | 0.38 | -62.5 | 0.0 | 289.13 | 8.21 | 0.0 | 238.25 | 8.72 | 0.0 |
| 19Q4 (1) | 0.24 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 118.78 | 0.0 | 0.0 | 1.00 | 0.0 | 0.0 | 267.20 | 0.0 | 0.0 | 219.14 | 0.0 | 0.0 |
