- 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) | 0.11 | -15.99 | 5.46 | -4.88 | 67.17 | -31.56 | 17.59 | -90.08 | 4.14 | 1227.62 | 324.23 | 32.5 | 242.49 | 21.78 |
| 2022 (9) | 0.13 | -28.44 | 5.74 | -69.32 | 98.15 | 2.6 | 177.29 | 7.21 | 0.31 | -29.45 | 244.70 | 15.94 | 199.12 | 14.89 |
| 2021 (8) | 0.19 | -34.48 | 18.71 | -50.16 | 95.66 | 67.71 | 165.37 | 429.69 | 0.44 | -84.01 | 211.06 | 5.32 | 173.32 | 1.45 |
| 2020 (7) | 0.28 | -28.5 | 37.54 | -34.14 | 57.04 | -16.01 | 31.22 | 68.39 | 2.76 | -42.58 | 200.40 | 0.18 | 170.85 | -4.36 |
| 2019 (6) | 0.40 | 2.94 | 57.0 | 12.83 | 67.91 | 6.53 | 18.54 | 108.55 | 4.81 | -55.46 | 200.03 | 13.06 | 178.63 | 25.76 |
| 2018 (5) | 0.38 | 12.97 | 50.52 | 23.19 | 63.75 | -0.45 | 8.89 | -46.77 | 10.80 | 149.09 | 176.93 | -19.45 | 142.04 | -21.87 |
| 2017 (4) | 0.34 | -3.55 | 41.01 | -0.02 | 64.04 | 8.67 | 16.70 | -55.13 | 4.34 | 17.88 | 219.64 | -14.34 | 181.81 | -18.07 |
| 2016 (3) | 0.35 | 151.14 | 41.02 | 791.74 | 58.93 | 13.61 | 37.22 | -88.19 | 3.68 | 0 | 256.41 | 13.7 | 221.91 | 53.61 |
| 2015 (2) | 0.14 | 37.24 | 4.6 | 0 | 51.87 | -6.81 | 315.17 | -94.55 | 0.00 | 0 | 225.51 | -52.28 | 144.46 | -55.9 |
| 2014 (1) | 0.10 | 8.14 | 0 | 0 | 55.66 | -4.1 | 5782.32 | 127.02 | 0.00 | 0 | 472.52 | -36.63 | 327.59 | -48.26 |
| 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 | -12.9 | 17.94 | 9.24 | 0.11 | 69.23 | -60.97 | -51.33 | -170.99 | 3.30 | 0.0 | 0.0 | 239.50 | 4.77 | -35.21 | 164.03 | -6.85 | -39.68 |
| 24Q2 (19) | 0.14 | 34.37 | 1.14 | 9.23 | 68.74 | 69.36 | -40.29 | 61.08 | -150.88 | 3.30 | 0.0 | -22.42 | 228.60 | -30.1 | -5.46 | 176.09 | -30.67 | 1.31 |
| 24Q1 (18) | 0.11 | -5.21 | -12.66 | 5.47 | 0.18 | -14.66 | -103.51 | -15.58 | -645.75 | 3.30 | 0.0 | 121.18 | 327.04 | 0.87 | 14.61 | 254.00 | 4.75 | 10.88 |
| 23Q4 (17) | 0.11 | 6.3 | -15.99 | 5.46 | 0.0 | -4.88 | -89.56 | -204.29 | -157.33 | 3.30 | 0.0 | 121.18 | 324.23 | -12.29 | 32.5 | 242.49 | -10.83 | 21.78 |
| 23Q3 (16) | 0.10 | -25.3 | -25.67 | 5.46 | 0.18 | -45.67 | 85.88 | 8.45 | -60.52 | 3.30 | -22.42 | 49.3 | 369.66 | 52.88 | 23.79 | 271.95 | 56.45 | 22.43 |
| 23Q2 (15) | 0.14 | 16.05 | -40.83 | 5.45 | -14.98 | -53.5 | 79.19 | 670.53 | -72.16 | 4.26 | 185.11 | 67.99 | 241.80 | -15.26 | 59.85 | 173.82 | -24.12 | 43.24 |
| 23Q1 (14) | 0.12 | -8.82 | -19.99 | 6.41 | 11.67 | -45.54 | -13.88 | -108.88 | -115.71 | 1.49 | 0.0 | -70.52 | 285.34 | 16.61 | 8.33 | 229.07 | 15.04 | 3.73 |
| 22Q4 (13) | 0.13 | -5.96 | -28.44 | 5.74 | -42.89 | -69.32 | 156.22 | -28.19 | -42.96 | 1.49 | -32.5 | 2.68 | 244.70 | -18.06 | 15.94 | 199.12 | -10.36 | 14.89 |
| 22Q3 (12) | 0.14 | -40.53 | -36.52 | 10.05 | -14.25 | -53.75 | 217.55 | -23.51 | 27.55 | 2.21 | -12.71 | 7.62 | 298.62 | 97.41 | 106.64 | 222.13 | 83.05 | 81.35 |
| 22Q2 (11) | 0.24 | 56.92 | 18.37 | 11.72 | -0.42 | -52.55 | 284.42 | 221.92 | 62.37 | 2.53 | -49.96 | 55.96 | 151.27 | -42.57 | -9.52 | 121.35 | -45.05 | -13.24 |
| 22Q1 (10) | 0.15 | -18.46 | -41.75 | 11.77 | -37.09 | -64.35 | 88.35 | -67.74 | -3.63 | 5.06 | 248.26 | 22.22 | 263.40 | 24.8 | 66.81 | 220.83 | 27.41 | 70.03 |
| 21Q4 (9) | 0.19 | -16.57 | -34.48 | 18.71 | -13.9 | -50.16 | 273.86 | 60.57 | 271.49 | 1.45 | -29.26 | -74.06 | 211.06 | 46.05 | 5.32 | 173.32 | 41.5 | 1.45 |
| 21Q3 (8) | 0.22 | 10.88 | -30.57 | 21.73 | -12.02 | -48.26 | 170.56 | -2.63 | 613.34 | 2.06 | 26.5 | -87.47 | 144.51 | -13.57 | -19.86 | 122.49 | -12.43 | -19.41 |
| 21Q2 (7) | 0.20 | -22.78 | -41.72 | 24.7 | -25.2 | -39.76 | 175.17 | 91.07 | 600.96 | 1.63 | -60.78 | -88.22 | 167.19 | 5.88 | 7.97 | 139.87 | 7.69 | 6.8 |
| 21Q1 (6) | 0.26 | -8.27 | -31.93 | 33.02 | -12.04 | -36.5 | 91.68 | 24.36 | 550.21 | 4.14 | -26.08 | -82.46 | 157.90 | -21.21 | -5.23 | 129.88 | -23.98 | -6.13 |
| 20Q4 (5) | 0.28 | -11.6 | -28.5 | 37.54 | -10.62 | -34.14 | 73.72 | 208.32 | 214.91 | 5.61 | -65.83 | -61.11 | 200.40 | 11.14 | 0.18 | 170.85 | 12.4 | -4.36 |
| 20Q3 (4) | 0.32 | -6.92 | 0.0 | 42.0 | 2.44 | 0.0 | 23.91 | -4.32 | 0.0 | 16.41 | 18.88 | 0.0 | 180.32 | 16.45 | 0.0 | 152.00 | 16.06 | 0.0 |
| 20Q2 (3) | 0.34 | -9.81 | 0.0 | 41.0 | -21.15 | 0.0 | 24.99 | 77.23 | 0.0 | 13.80 | -41.6 | 0.0 | 154.85 | -7.06 | 0.0 | 130.97 | -5.34 | 0.0 |
| 20Q1 (2) | 0.38 | -3.64 | 0.0 | 52.0 | -8.77 | 0.0 | 14.10 | -39.77 | 0.0 | 23.63 | 63.92 | 0.0 | 166.61 | -16.71 | 0.0 | 138.36 | -22.54 | 0.0 |
| 19Q4 (1) | 0.40 | 0.0 | 0.0 | 57.0 | 0.0 | 0.0 | 23.41 | 0.0 | 0.0 | 14.42 | 0.0 | 0.0 | 200.03 | 0.0 | 0.0 | 178.63 | 0.0 | 0.0 |
