- 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) | 0.26 | -0.15 | 2.37 | 56.95 | 11.8 | 12.92 | 65.22 | 339.49 | 0.75 | -88.72 | 356.85 | 9.57 | 319.43 | 11.3 |
| 2022 (9) | 0.26 | 5.55 | 1.51 | 0 | 10.45 | -7.36 | 14.84 | -38.37 | 6.64 | 0 | 325.68 | 30.29 | 287.01 | 35.13 |
| 2021 (8) | 0.25 | 0.2 | 0 | 0 | 11.28 | -9.83 | 24.08 | -71.47 | 0.00 | 0 | 249.97 | -34.17 | 212.40 | -34.26 |
| 2020 (7) | 0.25 | 4.78 | 0.64 | 72.97 | 12.51 | 22.77 | 84.40 | 105.5 | 0.00 | 0 | 379.70 | -9.23 | 323.10 | -10.87 |
| 2019 (6) | 0.24 | 27.21 | 0.37 | -55.42 | 10.19 | 0.59 | 41.07 | -85.66 | 0.00 | 0 | 418.32 | 3.69 | 362.49 | 4.22 |
| 2018 (5) | 0.19 | -8.94 | 0.83 | -14.43 | 10.13 | -2.03 | 286.49 | 61.49 | 0.00 | 0 | 403.43 | 12.62 | 347.80 | 13.18 |
| 2017 (4) | 0.21 | 1.28 | 0.97 | -4.9 | 10.34 | 18.99 | 177.40 | 3.0 | 0.01 | -96.25 | 358.22 | -5.83 | 307.31 | -7.58 |
| 2016 (3) | 0.20 | 5.5 | 1.02 | -8.93 | 8.69 | 27.98 | 172.23 | 3580.13 | 0.26 | -6.8 | 380.41 | -3.96 | 332.53 | -0.37 |
| 2015 (2) | 0.19 | -18.39 | 1.12 | -28.66 | 6.79 | -30.64 | 4.68 | -95.0 | 0.28 | 0.0 | 396.11 | 17.48 | 333.77 | 17.09 |
| 2014 (1) | 0.24 | -21.78 | 1.57 | -21.11 | 9.79 | -15.82 | 93.56 | 210.11 | 0.28 | 0 | 337.16 | 20.78 | 285.05 | 24.14 |
| 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) | 0.22 | -14.68 | -18.42 | 2.18 | 22.47 | -12.1 | 39.69 | -54.09 | -62.41 | 4.30 | 142.05 | 177.04 | 433.43 | 25.71 | 19.61 | 391.00 | 25.53 | 20.55 |
| 24Q2 (19) | 0.26 | 3.96 | -6.57 | 1.78 | -16.43 | -29.08 | 86.46 | 13.78 | -32.67 | 1.78 | -12.33 | -7.46 | 344.79 | -8.61 | -4.78 | 311.48 | -7.7 | -2.45 |
| 24Q1 (18) | 0.25 | -6.1 | -7.33 | 2.13 | -10.13 | 25.29 | 75.99 | 1099.87 | 19.82 | 2.03 | 30.56 | -54.17 | 377.28 | 5.73 | 18.73 | 337.48 | 5.65 | 21.12 |
| 23Q4 (17) | 0.26 | -2.04 | -0.15 | 2.37 | -4.44 | 56.95 | -7.60 | -107.2 | 81.17 | 1.55 | 0.0 | -32.98 | 356.85 | -1.52 | 9.57 | 319.43 | -1.51 | 11.3 |
| 23Q3 (16) | 0.27 | -2.29 | 2.9 | 2.48 | -1.2 | 60.0 | 105.59 | -17.77 | 166.2 | 1.55 | -19.15 | -32.98 | 362.37 | 0.07 | 7.57 | 324.34 | 1.58 | 11.01 |
| 23Q2 (15) | 0.28 | 3.11 | 17.98 | 2.51 | 47.65 | 55.9 | 128.41 | 102.48 | -17.05 | 1.92 | -56.58 | -17.11 | 362.10 | 13.96 | -10.42 | 319.31 | 14.6 | -6.72 |
| 23Q1 (14) | 0.27 | 1.17 | 19.81 | 1.7 | 12.58 | 13.33 | 63.42 | 257.1 | -74.74 | 4.42 | 90.91 | 0 | 317.75 | -2.43 | 13.59 | 278.63 | -2.92 | 17.76 |
| 22Q4 (13) | 0.26 | 0.96 | 5.55 | 1.51 | -2.58 | 0 | -40.37 | 74.69 | -483.75 | 2.32 | 0.0 | 0 | 325.68 | -3.32 | 30.29 | 287.01 | -1.77 | 35.13 |
| 22Q3 (12) | 0.26 | 12.03 | 30.92 | 1.55 | -3.73 | 1007.14 | -159.51 | -203.04 | -343.82 | 2.32 | 0.0 | 0 | 336.87 | -16.66 | -35.39 | 292.18 | -14.64 | -31.52 |
| 22Q2 (11) | 0.23 | 4.71 | -11.28 | 1.61 | 7.33 | 1138.46 | 154.81 | -38.34 | 973.58 | 2.32 | 0 | 0 | 404.20 | 44.5 | 18.39 | 342.30 | 44.67 | 23.95 |
| 22Q1 (10) | 0.22 | -10.87 | 1.23 | 1.5 | 0 | 3650.0 | 251.07 | 2286.6 | 151.7 | 0.00 | 0 | 0 | 279.73 | 11.91 | -38.69 | 236.61 | 11.4 | -37.24 |
| 21Q4 (9) | 0.25 | 25.21 | 0.2 | 0 | -100.0 | -100.0 | 10.52 | 129.27 | -87.21 | 0.00 | 0 | 0 | 249.97 | -52.06 | -34.17 | 212.40 | -50.22 | -34.26 |
| 21Q3 (8) | 0.20 | -24.08 | -19.82 | 0.14 | 7.69 | -70.21 | -35.94 | -349.24 | -132.79 | 0.00 | 0 | 0 | 521.42 | 52.72 | 37.68 | 426.69 | 54.51 | 31.27 |
| 21Q2 (7) | 0.26 | 19.46 | 5.36 | 0.13 | 225.0 | -62.86 | 14.42 | -85.54 | -81.74 | 0.00 | 0 | 0 | 341.42 | -25.17 | -11.13 | 276.15 | -26.76 | -17.08 |
| 21Q1 (6) | 0.22 | -11.77 | 0.05 | 0.04 | -93.75 | -87.88 | 99.75 | 21.28 | 48.06 | 0.00 | 0 | 0 | 456.27 | 20.17 | -3.6 | 377.03 | 16.69 | -5.99 |
| 20Q4 (5) | 0.25 | 0.2 | 4.78 | 0.64 | 36.17 | 72.97 | 82.25 | -24.95 | 51.78 | 0.00 | 0 | 0 | 379.70 | 0.26 | -9.23 | 323.10 | -0.6 | -10.87 |
| 20Q3 (4) | 0.25 | -0.24 | 0.0 | 0.47 | 34.29 | 0.0 | 109.60 | 38.77 | 0.0 | 0.00 | 0 | 0.0 | 378.72 | -1.42 | 0.0 | 325.05 | -2.39 | 0.0 |
| 20Q2 (3) | 0.25 | 13.44 | 0.0 | 0.35 | 6.06 | 0.0 | 78.98 | 17.23 | 0.0 | 0.00 | 0 | 0.0 | 384.19 | -18.83 | 0.0 | 333.02 | -16.97 | 0.0 |
| 20Q1 (2) | 0.22 | -7.59 | 0.0 | 0.33 | -10.81 | 0.0 | 67.37 | 24.32 | 0.0 | 0.00 | 0 | 0.0 | 473.31 | 13.15 | 0.0 | 401.06 | 10.64 | 0.0 |
| 19Q4 (1) | 0.24 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 54.19 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 418.32 | 0.0 | 0.0 | 362.49 | 0.0 | 0.0 |
