- 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) | 0.35 | 15.01 | 961.21 | 46.03 | 1991.39 | -20.87 | 4.31 | -90.03 | 2.91 | 1534.58 | 154.84 | -7.7 | 129.62 | -6.89 |
| 2022 (9) | 0.30 | 16.25 | 658.22 | 95.1 | 2516.47 | -8.02 | 43.23 | -60.61 | 0.18 | 203.44 | 167.76 | -33.93 | 139.21 | -35.61 |
| 2021 (8) | 0.26 | -15.61 | 337.37 | -36.61 | 2735.98 | 47.24 | 109.75 | 422.12 | 0.06 | -25.1 | 253.90 | 4.63 | 216.20 | 2.73 |
| 2020 (7) | 0.31 | 2.89 | 532.19 | -15.84 | 1858.13 | -10.6 | 21.02 | -34.44 | 0.08 | 50.45 | 242.67 | 23.37 | 210.46 | 22.11 |
| 2019 (6) | 0.30 | 2.27 | 632.32 | 9.92 | 2078.49 | -9.78 | 32.06 | -18.98 | 0.05 | -58.91 | 196.70 | -11.34 | 172.35 | -10.53 |
| 2018 (5) | 0.29 | 5.7 | 575.27 | 13.56 | 2303.7 | 11.45 | 39.57 | 7.12 | 0.13 | -36.73 | 221.87 | -14.16 | 192.63 | -15.59 |
| 2017 (4) | 0.28 | -12.02 | 506.56 | -24.09 | 2067.1 | 14.73 | 36.94 | 14.4 | 0.20 | -46.82 | 258.46 | 19.95 | 228.21 | 20.74 |
| 2016 (3) | 0.31 | -2.61 | 667.32 | 38.45 | 1801.73 | -5.94 | 32.29 | 20.04 | 0.38 | -35.72 | 215.47 | -13.75 | 189.01 | -11.75 |
| 2015 (2) | 0.32 | -4.97 | 482.01 | -5.27 | 1915.45 | -11.56 | 26.90 | 91.46 | 0.59 | -61.12 | 249.83 | -25.23 | 214.18 | -22.35 |
| 2014 (1) | 0.34 | -5.53 | 508.8 | 5.01 | 2165.89 | 0.54 | 14.05 | -15.46 | 1.51 | 0 | 334.15 | 39.58 | 275.82 | 41.57 |
| 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) | 0.40 | 4.56 | 20.2 | 1198.38 | 5.66 | 45.19 | -2.65 | -197.07 | -119.82 | 11.09 | 0.0 | 202.14 | 119.19 | -14.18 | -30.01 | 93.95 | -14.34 | -33.18 |
| 24Q2 (19) | 0.38 | 3.84 | 11.14 | 1134.23 | 11.93 | 80.57 | 2.73 | 82.0 | -18.26 | 11.09 | -89.61 | 99.59 | 138.89 | -13.99 | -6.4 | 109.68 | -18.13 | -11.43 |
| 24Q1 (18) | 0.36 | 5.64 | 5.67 | 1013.32 | 5.42 | 51.09 | 1.50 | 136.86 | -77.44 | 106.82 | 2809.24 | 3575.14 | 161.49 | 4.29 | 12.54 | 133.97 | 3.36 | 11.97 |
| 23Q4 (17) | 0.35 | 4.79 | 15.01 | 961.21 | 16.46 | 46.03 | -4.07 | -130.44 | 77.38 | 3.67 | 0.0 | 225.72 | 154.84 | -9.07 | -7.7 | 129.62 | -7.82 | -6.89 |
| 23Q3 (16) | 0.33 | -3.31 | 11.76 | 825.37 | 31.4 | 38.53 | 13.37 | 300.3 | -39.75 | 3.67 | -33.94 | 225.72 | 170.29 | 14.76 | -2.03 | 140.61 | 13.55 | -1.46 |
| 23Q2 (15) | 0.34 | -1.27 | 7.27 | 628.15 | -6.34 | 124.68 | 3.34 | -49.77 | -97.55 | 5.56 | 91.24 | 2370.62 | 148.39 | 3.41 | -9.89 | 123.83 | 3.49 | -9.61 |
| 23Q1 (14) | 0.35 | 14.98 | 41.85 | 670.68 | 1.89 | 142.62 | 6.65 | 136.96 | -94.15 | 2.91 | 157.84 | 949.06 | 143.50 | -14.46 | -48.99 | 119.65 | -14.05 | -50.25 |
| 22Q4 (13) | 0.30 | 1.83 | 16.25 | 658.22 | 10.47 | 95.1 | -17.99 | -181.07 | -115.48 | 1.13 | 0.0 | 353.54 | 167.76 | -3.49 | -33.93 | 139.21 | -2.45 | -35.61 |
| 22Q3 (12) | 0.29 | -7.2 | 9.18 | 595.81 | 113.12 | 62.21 | 22.19 | -83.73 | -81.69 | 1.13 | 401.05 | 546.47 | 173.82 | 5.55 | -42.45 | 142.70 | 4.17 | -44.88 |
| 22Q2 (11) | 0.32 | 30.55 | 5.3 | 279.57 | 1.14 | -42.16 | 136.35 | 20.05 | 10.8 | 0.22 | -18.8 | 74.92 | 164.68 | -41.47 | -27.78 | 136.99 | -43.04 | -29.99 |
| 22Q1 (10) | 0.24 | -5.77 | -17.65 | 276.43 | -18.06 | -46.93 | 113.58 | -2.25 | 37.37 | 0.28 | 11.47 | 126.62 | 281.34 | 10.81 | 9.32 | 240.49 | 11.23 | 7.22 |
| 21Q4 (9) | 0.26 | -4.37 | -15.61 | 337.37 | -8.15 | -36.61 | 116.20 | -4.1 | 104.79 | 0.25 | 42.54 | 69.55 | 253.90 | -15.93 | 4.63 | 216.20 | -16.49 | 2.73 |
| 21Q3 (8) | 0.27 | -10.5 | -20.2 | 367.3 | -24.01 | -40.57 | 121.17 | -1.54 | 182.12 | 0.17 | 35.58 | 50.79 | 302.01 | 32.45 | 50.77 | 258.88 | 32.3 | 50.76 |
| 21Q2 (7) | 0.30 | 2.1 | -20.47 | 483.33 | -7.21 | 15.94 | 123.06 | 48.84 | 18545.45 | 0.13 | 5.2 | -79.16 | 228.01 | -11.4 | 50.03 | 195.68 | -12.76 | 46.73 |
| 21Q1 (6) | 0.30 | -3.43 | -8.65 | 520.9 | -2.12 | -25.3 | 82.68 | 45.72 | 6116.54 | 0.12 | -16.6 | -80.19 | 257.36 | 6.05 | 54.11 | 224.29 | 6.57 | 58.69 |
| 20Q4 (5) | 0.31 | -9.57 | 2.89 | 532.19 | -13.89 | -15.84 | 56.74 | 32.11 | 487.37 | 0.15 | 26.76 | -76.25 | 242.67 | 21.15 | 23.37 | 210.46 | 22.56 | 22.11 |
| 20Q3 (4) | 0.34 | -10.8 | 0.0 | 618.01 | 48.25 | 0.0 | 42.95 | 6407.58 | 0.0 | 0.12 | -81.26 | 0.0 | 200.31 | 31.8 | 0.0 | 171.72 | 28.76 | 0.0 |
| 20Q2 (3) | 0.38 | 17.27 | 0.0 | 416.88 | -40.21 | 0.0 | 0.66 | -50.38 | 0.0 | 0.62 | 0.0 | 0.0 | 151.98 | -8.99 | 0.0 | 133.36 | -5.65 | 0.0 |
| 20Q1 (2) | 0.32 | 8.77 | 0.0 | 697.29 | 10.27 | 0.0 | 1.33 | -86.23 | 0.0 | 0.62 | 0.0 | 0.0 | 167.00 | -15.1 | 0.0 | 141.34 | -17.99 | 0.0 |
| 19Q4 (1) | 0.30 | 0.0 | 0.0 | 632.32 | 0.0 | 0.0 | 9.66 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 196.70 | 0.0 | 0.0 | 172.35 | 0.0 | 0.0 |
