- 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) | 0.27 | -8.35 | 0.79 | -25.47 | 84.05 | -4.22 | 2878.46 | 23.64 | 0.00 | 0 | 341.04 | 14.08 | 267.74 | 22.17 |
| 2022 (9) | 0.30 | 6.69 | 1.06 | 51.43 | 87.75 | 1.15 | 2328.03 | 3.21 | 0.00 | 0 | 298.95 | -7.01 | 219.15 | -4.67 |
| 2021 (8) | 0.28 | 6.76 | 0.7 | -30.69 | 86.75 | 19.52 | 2255.71 | 121.55 | 0.00 | 0 | 321.48 | -2.01 | 229.88 | -8.0 |
| 2020 (7) | 0.26 | -0.19 | 1.01 | 158.97 | 72.58 | -9.96 | 1018.14 | 473.21 | 0.00 | 0 | 328.07 | 8.32 | 249.87 | 18.35 |
| 2019 (6) | 0.26 | 4.05 | 0.39 | -69.29 | 80.61 | 13.01 | 177.62 | 54.99 | 0.00 | 0 | 302.86 | 4.22 | 211.13 | 10.45 |
| 2018 (5) | 0.25 | -0.47 | 1.27 | -30.22 | 71.33 | -0.1 | 114.60 | -35.85 | 0.00 | 0 | 290.60 | -4.07 | 191.16 | -6.39 |
| 2017 (4) | 0.25 | -6.84 | 1.82 | -19.11 | 71.4 | 0.76 | 178.65 | -24.52 | 0.00 | 0 | 302.93 | 13.58 | 204.20 | 6.67 |
| 2016 (3) | 0.27 | 8.93 | 2.25 | -54.64 | 70.86 | -10.91 | 236.69 | 154.04 | 0.00 | 0 | 266.70 | -13.1 | 191.43 | -13.99 |
| 2015 (2) | 0.25 | -12.88 | 4.96 | -47.95 | 79.54 | -1.08 | 93.17 | 32.91 | 0.00 | 0 | 306.92 | 11.84 | 222.56 | 17.59 |
| 2014 (1) | 0.29 | -9.82 | 9.53 | -2.56 | 80.41 | -3.38 | 70.10 | -14.59 | 0.00 | 0 | 274.42 | 5.32 | 189.26 | 12.81 |
| 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 | -8.88 | -3.97 | 0.26 | 160.0 | -35.0 | 7384.48 | 83.84 | 51.92 | 0.00 | 0 | 0 | 318.71 | 11.86 | 6.57 | 265.23 | 14.21 | 12.53 |
| 24Q2 (19) | 0.32 | 19.83 | -0.34 | 0.1 | 400.0 | -86.3 | 4016.87 | 19.09 | 25.39 | 0.00 | 0 | 0 | 284.93 | -19.24 | 3.0 | 232.23 | -18.03 | 13.8 |
| 24Q1 (18) | 0.27 | -2.01 | -10.7 | 0.02 | -97.47 | -98.82 | 3373.03 | 91.8 | 85.25 | 0.00 | 0 | 0 | 352.80 | 3.45 | 17.67 | 283.31 | 5.82 | 31.16 |
| 23Q4 (17) | 0.27 | -10.25 | -8.35 | 0.79 | 97.5 | -25.47 | 1758.60 | -63.82 | 5.33 | 0.00 | 0 | 0 | 341.04 | 14.04 | 14.08 | 267.74 | 13.6 | 22.17 |
| 23Q3 (16) | 0.30 | -5.43 | 4.28 | 0.4 | -45.21 | -70.15 | 4860.78 | 51.73 | 0.34 | 0.00 | 0 | 0 | 299.06 | 8.1 | -3.68 | 235.69 | 15.49 | 2.83 |
| 23Q2 (15) | 0.32 | 7.37 | 1.19 | 0.73 | -56.8 | -56.55 | 3203.60 | 75.95 | 60.92 | 0.00 | 0 | 0 | 276.64 | -7.73 | -0.84 | 204.07 | -5.53 | 5.14 |
| 23Q1 (14) | 0.30 | 0.57 | 6.88 | 1.69 | 59.43 | 9.74 | 1820.79 | 9.06 | 0.36 | 0.00 | 0 | 0 | 299.82 | 0.29 | -7.19 | 216.01 | -1.43 | -3.05 |
| 22Q4 (13) | 0.30 | 2.12 | 6.69 | 1.06 | -20.9 | 51.43 | 1669.58 | -65.54 | 36.49 | 0.00 | 0 | 0 | 298.95 | -3.72 | -7.01 | 219.15 | -4.39 | -4.67 |
| 22Q3 (12) | 0.29 | -8.23 | -7.12 | 1.34 | -20.24 | 18.58 | 4844.53 | 143.34 | 37.24 | 0.00 | 0 | 0 | 310.49 | 11.29 | 11.03 | 229.21 | 18.09 | 10.05 |
| 22Q2 (11) | 0.32 | 13.4 | 9.2 | 1.68 | 9.09 | 110.0 | 1990.81 | 9.73 | -23.27 | 0.00 | 0 | 0 | 278.98 | -13.64 | -7.63 | 194.09 | -12.89 | -15.74 |
| 22Q1 (10) | 0.28 | 0.39 | 3.96 | 1.54 | 120.0 | 148.39 | 1814.30 | 48.32 | 8.32 | 0.00 | 0 | 0 | 323.06 | 0.49 | 0.3 | 222.81 | -3.08 | -8.57 |
| 21Q4 (9) | 0.28 | -11.1 | 6.76 | 0.7 | -38.05 | -30.69 | 1223.25 | -65.35 | 70.79 | 0.00 | 0 | 0 | 321.48 | 14.96 | -2.01 | 229.88 | 10.38 | -8.0 |
| 21Q3 (8) | 0.31 | 7.89 | 14.91 | 1.13 | 41.25 | -18.71 | 3530.02 | 36.06 | 115.61 | 0.00 | 0 | 0 | 279.64 | -7.42 | -8.91 | 208.27 | -9.59 | -10.77 |
| 21Q2 (7) | 0.29 | 7.97 | -5.85 | 0.8 | 29.03 | -54.55 | 2594.41 | 54.89 | 109.22 | 0.00 | 0 | 0 | 302.04 | -6.22 | 15.34 | 230.36 | -5.47 | 19.9 |
| 21Q1 (6) | 0.27 | 3.09 | 7.49 | 0.62 | -38.61 | 12.73 | 1674.95 | 133.86 | 314.08 | 0.00 | 0 | 0 | 322.08 | -1.83 | -0.39 | 243.69 | -2.47 | 9.19 |
| 20Q4 (5) | 0.26 | -4.31 | -0.19 | 1.01 | -27.34 | 158.97 | 716.22 | -56.25 | 169.35 | 0.00 | 0 | 0 | 328.07 | 6.87 | 8.32 | 249.87 | 7.05 | 18.35 |
| 20Q3 (4) | 0.27 | -11.6 | 0.0 | 1.39 | -21.02 | 0.0 | 1637.21 | 32.03 | 0.0 | 0.00 | 0 | 0.0 | 306.99 | 17.23 | 0.0 | 233.41 | 21.49 | 0.0 |
| 20Q2 (3) | 0.31 | 23.26 | 0.0 | 1.76 | 220.0 | 0.0 | 1240.06 | 206.57 | 0.0 | 0.00 | 0 | 0.0 | 261.87 | -19.01 | 0.0 | 192.12 | -13.92 | 0.0 |
| 20Q1 (2) | 0.25 | -4.27 | 0.0 | 0.55 | 41.03 | 0.0 | 404.50 | 52.12 | 0.0 | 0.00 | 0 | 0.0 | 323.33 | 6.76 | 0.0 | 223.18 | 5.71 | 0.0 |
| 19Q4 (1) | 0.26 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 265.91 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 302.86 | 0.0 | 0.0 | 211.13 | 0.0 | 0.0 |
