- 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) | 0.32 | -1.83 | 1104.94 | 11.5 | 3326.2 | -12.44 | 3.45 | -45.5 | 4.54 | 80.14 | 212.30 | 9.82 | 159.09 | 9.55 |
| 2022 (9) | 0.33 | 27.09 | 991.0 | 72.11 | 3798.97 | 3.85 | 6.33 | -87.04 | 2.52 | 463.39 | 193.32 | -33.44 | 145.22 | -34.38 |
| 2021 (8) | 0.26 | 0.62 | 575.79 | 6.56 | 3658.12 | 44.42 | 48.86 | 142.6 | 0.45 | -46.11 | 290.44 | -1.17 | 221.29 | -5.43 |
| 2020 (7) | 0.26 | -0.08 | 540.32 | -20.03 | 2532.95 | -19.69 | 20.14 | -5.09 | 0.83 | 74.88 | 293.88 | 13.21 | 234.00 | 14.57 |
| 2019 (6) | 0.26 | -4.04 | 675.67 | -13.09 | 3153.85 | -22.67 | 21.22 | -26.09 | 0.48 | 38.34 | 259.58 | 8.14 | 204.24 | 6.1 |
| 2018 (5) | 0.27 | -0.52 | 777.47 | 16.37 | 4078.6 | 13.79 | 28.71 | -3.4 | 0.34 | -37.27 | 240.04 | -22.05 | 192.50 | -24.7 |
| 2017 (4) | 0.27 | -11.2 | 668.12 | -17.25 | 3584.21 | 12.29 | 29.72 | 4.54 | 0.55 | -37.84 | 307.96 | 3.01 | 255.64 | 7.04 |
| 2016 (3) | 0.30 | -13.69 | 807.36 | -6.15 | 3192.05 | -3.08 | 28.43 | 71.16 | 0.88 | -37.34 | 298.96 | 16.72 | 238.83 | 19.49 |
| 2015 (2) | 0.35 | -10.28 | 860.23 | -18.64 | 3293.49 | -17.96 | 16.61 | 134.94 | 1.41 | -69.15 | 256.13 | 3.46 | 199.88 | 6.9 |
| 2014 (1) | 0.39 | -3.51 | 1057.35 | -2.62 | 4014.54 | -6.2 | 7.07 | -43.71 | 4.56 | 0 | 247.56 | 13.27 | 186.98 | 23.78 |
| 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) | 0.36 | 0.67 | 9.34 | 1310.88 | 0.28 | 19.33 | -1.14 | -133.14 | -110.68 | 21.75 | 0.0 | 351.26 | 140.70 | -12.52 | -31.25 | 96.78 | -16.31 | -36.39 |
| 24Q2 (19) | 0.36 | 0.48 | 7.49 | 1307.21 | 6.02 | 26.06 | 3.44 | 13.91 | 8.52 | 21.75 | -14.64 | 84.27 | 160.83 | -6.54 | -14.08 | 115.64 | -8.36 | -18.04 |
| 24Q1 (18) | 0.35 | 10.03 | 3.45 | 1233.03 | 11.59 | 12.87 | 3.02 | 674.36 | 611.86 | 25.48 | -92.26 | 236.45 | 172.09 | -18.94 | -6.08 | 126.19 | -20.68 | -8.22 |
| 23Q4 (17) | 0.32 | -1.77 | -1.83 | 1104.94 | 0.58 | 11.5 | 0.39 | -96.34 | 103.21 | 329.25 | 6731.34 | 4247.88 | 212.30 | 3.74 | 9.82 | 159.09 | 4.56 | 9.55 |
| 23Q3 (16) | 0.33 | -1.03 | -0.09 | 1098.57 | 5.94 | 6.64 | 10.67 | 236.59 | 154.65 | 4.82 | -59.17 | -36.35 | 204.65 | 9.33 | 6.36 | 152.15 | 7.84 | 7.79 |
| 23Q2 (15) | 0.33 | -3.3 | 4.81 | 1036.99 | -5.07 | 47.51 | 3.17 | 637.29 | -88.25 | 11.80 | 55.86 | 291.27 | 187.19 | 2.16 | -11.05 | 141.09 | 2.62 | -9.75 |
| 23Q1 (14) | 0.34 | 4.42 | 31.44 | 1092.39 | 10.23 | 76.38 | -0.59 | 95.14 | -101.84 | 7.57 | 0.0 | 149.01 | 183.23 | -5.22 | -36.04 | 137.49 | -5.32 | -36.62 |
| 22Q4 (13) | 0.33 | -0.03 | 27.09 | 991.0 | -3.8 | 72.11 | -12.15 | -389.98 | -163.08 | 7.57 | 0.0 | 57.17 | 193.32 | 0.47 | -33.44 | 145.22 | 2.88 | -34.38 |
| 22Q3 (12) | 0.33 | 3.83 | 28.43 | 1030.18 | 46.54 | 86.26 | 4.19 | -84.48 | -90.78 | 7.57 | 151.03 | 363.13 | 192.42 | -8.57 | -36.9 | 141.16 | -9.71 | -39.18 |
| 22Q2 (11) | 0.32 | 21.27 | 15.04 | 702.99 | 13.51 | 49.49 | 26.99 | -16.0 | -58.6 | 3.02 | -0.8 | 149.94 | 210.45 | -26.54 | -24.01 | 156.34 | -27.93 | -27.34 |
| 22Q1 (10) | 0.26 | 0.97 | 1.84 | 619.34 | 7.56 | -0.28 | 32.13 | 66.82 | -54.16 | 3.04 | -36.88 | 138.94 | 286.47 | -1.37 | -1.48 | 216.93 | -1.97 | -4.53 |
| 21Q4 (9) | 0.26 | 1.02 | 0.62 | 575.79 | 4.1 | 6.56 | 19.26 | -57.61 | -66.63 | 4.82 | 194.67 | 189.67 | 290.44 | -4.76 | -1.17 | 221.29 | -4.66 | -5.43 |
| 21Q3 (8) | 0.26 | -6.99 | -12.23 | 553.09 | 17.61 | -13.23 | 45.44 | -30.31 | -2.68 | 1.64 | 35.47 | 27.2 | 304.95 | 10.11 | 22.62 | 232.10 | 7.87 | 21.92 |
| 21Q2 (7) | 0.27 | 7.35 | -16.02 | 470.26 | -24.28 | -37.03 | 65.20 | -6.98 | 873.13 | 1.21 | -5.17 | -90.26 | 276.95 | -4.75 | 47.3 | 215.16 | -5.31 | 44.31 |
| 21Q1 (6) | 0.26 | -0.23 | -14.13 | 621.09 | 14.95 | -23.71 | 70.09 | 21.43 | 881.38 | 1.27 | -23.48 | -75.59 | 290.77 | -1.06 | 39.87 | 227.22 | -2.9 | 46.14 |
| 20Q4 (5) | 0.26 | -11.89 | -0.08 | 540.32 | -15.23 | -20.03 | 57.72 | 23.62 | 533.59 | 1.66 | 29.39 | -68.1 | 293.88 | 18.17 | 13.21 | 234.00 | 22.92 | 14.57 |
| 20Q3 (4) | 0.29 | -11.01 | 0.0 | 637.4 | -14.64 | 0.0 | 46.69 | 596.87 | 0.0 | 1.29 | -89.63 | 0.0 | 248.70 | 32.27 | 0.0 | 190.37 | 27.68 | 0.0 |
| 20Q2 (3) | 0.33 | 9.77 | 0.0 | 746.76 | -8.27 | 0.0 | 6.70 | 174.69 | 0.0 | 12.39 | 137.69 | 0.0 | 188.02 | -9.55 | 0.0 | 149.10 | -4.1 | 0.0 |
| 20Q1 (2) | 0.30 | 16.1 | 0.0 | 814.12 | 20.49 | 0.0 | -8.97 | -198.46 | 0.0 | 5.21 | 0.0 | 0.0 | 207.88 | -19.92 | 0.0 | 155.48 | -23.87 | 0.0 |
| 19Q4 (1) | 0.26 | 0.0 | 0.0 | 675.67 | 0.0 | 0.0 | 9.11 | 0.0 | 0.0 | 5.21 | 0.0 | 0.0 | 259.58 | 0.0 | 0.0 | 204.24 | 0.0 | 0.0 |
