- 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) | 0.34 | -8.43 | 56.94 | 3350.91 | 482.22 | -19.97 | 76.98 | -56.5 | 0.02 | -1.01 | 228.52 | -12.37 | 115.97 | -19.74 |
| 2022 (9) | 0.37 | -8.65 | 1.65 | -74.02 | 602.56 | -3.68 | 176.98 | -65.52 | 0.02 | 22.5 | 260.78 | 14.54 | 144.50 | 4.54 |
| 2021 (8) | 0.41 | 56.38 | 6.35 | -62.78 | 625.57 | 28.99 | 513.34 | -72.84 | 0.02 | -10.11 | 227.68 | -28.25 | 138.22 | -39.95 |
| 2020 (7) | 0.26 | 6.71 | 17.06 | 0 | 484.97 | 8.51 | 1889.82 | -29.18 | 0.02 | 0 | 317.33 | -7.6 | 230.16 | 6.76 |
| 2019 (6) | 0.24 | -6.47 | 0 | 0 | 446.93 | 9.57 | 2668.46 | 170.03 | 0.00 | 0 | 343.42 | 5.69 | 215.59 | -11.08 |
| 2018 (5) | 0.26 | 1.24 | 0 | 0 | 407.88 | -2.57 | 988.22 | -26.78 | 0.00 | 0 | 324.92 | 1.09 | 242.45 | 1.01 |
| 2017 (4) | 0.26 | -8.05 | 0 | 0 | 418.65 | -4.38 | 1349.70 | -49.43 | 0.00 | 0 | 321.41 | 6.97 | 240.02 | -0.29 |
| 2016 (3) | 0.28 | 1.41 | 5.81 | 194.92 | 437.83 | 17.04 | 2668.77 | 80.71 | 0.00 | 0 | 300.48 | -5.59 | 240.73 | -3.57 |
| 2015 (2) | 0.28 | -5.17 | 1.97 | 0 | 374.09 | 13.98 | 1476.84 | 8.38 | 0.00 | 0 | 318.26 | 5.47 | 249.63 | 13.62 |
| 2014 (1) | 0.29 | -15.29 | 0 | 0 | 328.2 | 4.53 | 1362.65 | 5.7 | 0.00 | 0 | 301.74 | 14.94 | 219.71 | 18.07 |
| 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) | 0.34 | -5.63 | 6.51 | 58.24 | 5.89 | 1313.59 | 12.43 | -68.1 | -86.88 | 0.10 | 221.6 | -11.12 | 293.36 | 8.56 | -5.47 | 133.69 | 8.54 | -18.9 |
| 24Q2 (19) | 0.37 | -5.19 | 27.79 | 55.0 | -25.11 | 3591.28 | 38.96 | 5.58 | -49.43 | 0.03 | -9.69 | -88.56 | 270.23 | 5.88 | -29.26 | 123.17 | 10.41 | -34.74 |
| 24Q1 (18) | 0.39 | 12.98 | 39.61 | 73.44 | 28.98 | 4577.71 | 36.90 | -55.16 | -3.93 | 0.03 | -20.66 | -93.49 | 255.23 | 11.69 | -36.49 | 111.56 | -3.8 | -37.75 |
| 23Q4 (17) | 0.34 | 5.37 | -8.43 | 56.94 | 1282.04 | 3350.91 | 82.29 | -13.17 | 322.43 | 0.04 | -61.43 | -93.08 | 228.52 | -26.36 | -12.37 | 115.97 | -29.65 | -19.74 |
| 23Q3 (16) | 0.32 | 13.21 | -14.7 | 4.12 | 176.51 | 103.96 | 94.77 | 23.01 | -39.63 | 0.11 | -58.62 | -6.4 | 310.32 | -18.77 | 14.62 | 164.84 | -12.67 | 15.09 |
| 23Q2 (15) | 0.29 | 3.58 | -25.77 | 1.49 | -5.1 | -29.05 | 77.04 | 100.57 | -69.19 | 0.27 | -48.61 | 224.5 | 382.01 | -4.95 | 45.36 | 188.75 | 5.33 | 36.77 |
| 23Q1 (14) | 0.28 | -25.89 | -32.54 | 1.57 | -4.85 | -87.44 | 38.41 | 97.18 | -85.77 | 0.52 | -15.68 | 624.61 | 401.89 | 54.11 | 65.65 | 179.20 | 24.01 | 44.4 |
| 22Q4 (13) | 0.37 | -1.84 | -8.65 | 1.65 | -18.32 | -74.02 | 19.48 | -87.59 | -96.71 | 0.62 | 422.04 | 578.14 | 260.78 | -3.68 | 14.54 | 144.50 | 0.89 | 4.54 |
| 22Q3 (12) | 0.38 | -1.48 | 11.91 | 2.02 | -3.81 | -88.69 | 156.99 | -37.22 | -74.92 | 0.12 | 43.45 | 63.95 | 270.73 | 3.01 | 15.62 | 143.23 | 3.78 | 7.13 |
| 22Q2 (11) | 0.39 | -5.86 | -0.87 | 2.1 | -83.2 | -94.22 | 250.08 | -7.37 | -43.34 | 0.08 | 14.76 | 3.71 | 262.81 | 8.32 | 24.31 | 138.01 | 11.21 | 0.17 |
| 22Q1 (10) | 0.41 | 0.34 | 39.63 | 12.5 | 96.85 | -61.37 | 269.99 | -54.46 | -38.64 | 0.07 | -21.09 | -35.48 | 242.62 | 6.56 | -13.94 | 124.10 | -10.22 | -35.33 |
| 21Q4 (9) | 0.41 | 20.25 | 56.38 | 6.35 | -64.45 | -62.78 | 592.86 | -5.27 | -62.47 | 0.09 | 26.21 | 75.8 | 227.68 | -2.76 | -28.25 | 138.22 | 3.38 | -39.95 |
| 21Q3 (8) | 0.34 | -12.73 | 43.41 | 17.86 | -50.81 | 80.22 | 625.84 | 41.79 | -57.35 | 0.07 | -9.25 | -34.82 | 234.15 | 10.75 | -35.67 | 133.70 | -2.95 | -44.3 |
| 21Q2 (7) | 0.39 | 32.61 | 40.16 | 36.31 | 12.21 | 0 | 441.40 | 0.31 | -82.05 | 0.08 | -28.61 | 0 | 211.42 | -25.0 | -29.4 | 137.77 | -28.21 | -24.01 |
| 21Q1 (6) | 0.29 | 12.38 | 13.86 | 32.36 | 89.68 | 971.52 | 440.03 | -72.15 | -88.87 | 0.11 | 115.02 | 0 | 281.91 | -11.16 | -13.78 | 191.90 | -16.62 | -3.43 |
| 20Q4 (5) | 0.26 | 10.27 | 6.71 | 17.06 | 72.15 | 0 | 1579.90 | 7.67 | -73.87 | 0.05 | -53.2 | 0 | 317.33 | -12.82 | -7.6 | 230.16 | -4.12 | 6.76 |
| 20Q3 (4) | 0.24 | -14.71 | 0.0 | 9.91 | 0 | 0.0 | 1467.41 | -40.32 | 0.0 | 0.11 | 0 | 0.0 | 363.99 | 21.54 | 0.0 | 240.05 | 32.41 | 0.0 |
| 20Q2 (3) | 0.28 | 7.73 | 0.0 | 0 | -100.0 | 0.0 | 2458.89 | -37.83 | 0.0 | 0.00 | 0 | 0.0 | 299.48 | -8.4 | 0.0 | 181.29 | -8.77 | 0.0 |
| 20Q1 (2) | 0.26 | 5.32 | 0.0 | 3.02 | 0 | 0.0 | 3955.15 | -34.59 | 0.0 | 0.00 | 0 | 0.0 | 326.95 | -4.8 | 0.0 | 198.71 | -7.83 | 0.0 |
| 19Q4 (1) | 0.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6046.95 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 343.42 | 0.0 | 0.0 | 215.59 | 0.0 | 0.0 |
