- 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) | 0.29 | -1.95 | 35.49 | 9.91 | 33.83 | 1.02 | 15.46 | -75.51 | 0.62 | 708.8 | 120.51 | -9.98 | 91.97 | -11.75 |
| 2022 (9) | 0.30 | -21.79 | 32.29 | -11.75 | 33.49 | 21.83 | 63.12 | 248.73 | 0.08 | 0 | 133.87 | 37.09 | 104.22 | 40.44 |
| 2021 (8) | 0.38 | 14.72 | 36.59 | 16.42 | 27.49 | 27.92 | 18.10 | 19.55 | 0.00 | 0 | 97.65 | 19.26 | 74.21 | 10.78 |
| 2020 (7) | 0.33 | 2.26 | 31.43 | 10.83 | 21.49 | 3.12 | 15.14 | 4.78 | 0.00 | 0 | 81.88 | 1.09 | 66.99 | 6.98 |
| 2019 (6) | 0.32 | 3.42 | 28.36 | 6.14 | 20.84 | 29.76 | 14.45 | 9.64 | 0.49 | 0 | 81.00 | 11.97 | 62.62 | 12.3 |
| 2018 (5) | 0.31 | -4.81 | 26.72 | -20.81 | 16.06 | 7.93 | 13.18 | -71.48 | 0.00 | 0 | 72.34 | -27.94 | 55.76 | -36.21 |
| 2017 (4) | 0.33 | -9.3 | 33.74 | 0.63 | 14.88 | 11.04 | 46.22 | 692.8 | 0.00 | 0 | 100.39 | 65.36 | 87.41 | 80.6 |
| 2016 (3) | 0.36 | 0.33 | 33.53 | 9.4 | 13.4 | 20.4 | 5.83 | 28.98 | 0.00 | 0 | 60.71 | -0.48 | 48.40 | -2.18 |
| 2015 (2) | 0.36 | -0.41 | 30.65 | -3.13 | 11.13 | -5.36 | 4.52 | -10.14 | 0.00 | 0 | 61.00 | 19.84 | 49.48 | 21.54 |
| 2014 (1) | 0.36 | 13.17 | 31.64 | 30.8 | 11.76 | 16.9 | 5.03 | -17.94 | 0.00 | 0 | 50.90 | -9.99 | 40.71 | -12.55 |
| 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) | 0.27 | -0.99 | -6.1 | 36.58 | 11.87 | 8.64 | 21.66 | -32.35 | -14.08 | 3.50 | 35.46 | 207.01 | 126.49 | 4.94 | 3.11 | 88.12 | 0.31 | -2.18 |
| 24Q2 (19) | 0.27 | -1.41 | -11.55 | 32.7 | 6.27 | -0.12 | 32.02 | 226.07 | 66.34 | 2.59 | -49.5 | 86.52 | 120.53 | 6.16 | -5.71 | 87.85 | 5.69 | -9.88 |
| 24Q1 (18) | 0.28 | -4.67 | -2.53 | 30.77 | -13.3 | -4.32 | 9.82 | 13.53 | 8.15 | 5.12 | 28.37 | 177.71 | 113.54 | -5.78 | -18.85 | 83.12 | -9.62 | -23.04 |
| 23Q4 (17) | 0.29 | 0.9 | -1.95 | 35.49 | 5.41 | 9.91 | 8.65 | -65.69 | -16.34 | 3.99 | 249.59 | 148.44 | 120.51 | -1.76 | -9.98 | 91.97 | 2.1 | -11.75 |
| 23Q3 (16) | 0.29 | -6.73 | -4.53 | 33.67 | 2.84 | -0.21 | 25.21 | 30.96 | -22.86 | 1.14 | -17.7 | 143.0 | 122.67 | -4.04 | -5.68 | 90.08 | -7.59 | -11.09 |
| 23Q2 (15) | 0.31 | 8.64 | 0.52 | 32.74 | 1.8 | -1.06 | 19.25 | 112.0 | -47.68 | 1.39 | -24.81 | 291.11 | 127.83 | -8.64 | 4.75 | 97.48 | -9.74 | 4.02 |
| 23Q1 (14) | 0.28 | -4.11 | -4.75 | 32.16 | -0.4 | -0.4 | 9.08 | -12.19 | -96.0 | 1.84 | 14.84 | 0 | 139.92 | 4.52 | 14.91 | 108.00 | 3.63 | 16.98 |
| 22Q4 (13) | 0.30 | -1.75 | -21.79 | 32.29 | -4.3 | -11.75 | 10.34 | -68.36 | 10.12 | 1.61 | 241.94 | 0 | 133.87 | 2.93 | 37.09 | 104.22 | 2.86 | 40.44 |
| 22Q3 (12) | 0.30 | -1.79 | -11.38 | 33.74 | 1.96 | -6.95 | 32.68 | -11.17 | -24.54 | 0.47 | 32.45 | 0 | 130.06 | 6.58 | 38.85 | 101.32 | 8.12 | 39.58 |
| 22Q2 (11) | 0.31 | 2.95 | -8.15 | 33.09 | 2.48 | 6.33 | 36.79 | -83.77 | 438.65 | 0.35 | 0 | 0 | 122.03 | 0.22 | 34.0 | 93.71 | 1.51 | 26.67 |
| 22Q1 (10) | 0.30 | -21.26 | -11.07 | 32.29 | -11.75 | 6.11 | 226.73 | 2314.59 | 1749.35 | 0.00 | 0 | 0 | 121.76 | 24.69 | 51.27 | 92.32 | 24.4 | 40.99 |
| 21Q4 (9) | 0.38 | 11.32 | 14.72 | 36.59 | 0.91 | 16.42 | 9.39 | -78.32 | -45.88 | 0.00 | 0 | 0 | 97.65 | 4.25 | 19.26 | 74.21 | 2.23 | 10.78 |
| 21Q3 (8) | 0.34 | 1.79 | -0.96 | 36.26 | 16.52 | 18.38 | 43.31 | 534.11 | 13.88 | 0.00 | 0 | 0 | 93.67 | 2.85 | 28.65 | 72.59 | -1.88 | 28.46 |
| 21Q2 (7) | 0.33 | -0.33 | -6.16 | 31.12 | 2.27 | 3.53 | 6.83 | -44.29 | 146.57 | 0.00 | 0 | 0 | 91.07 | 13.14 | 34.94 | 73.98 | 12.98 | 37.77 |
| 21Q1 (6) | 0.34 | 1.57 | -7.74 | 30.43 | -3.18 | 5.44 | 12.26 | -29.34 | 247.31 | 0.00 | 0 | 0 | 80.49 | -1.7 | 26.6 | 65.48 | -2.25 | 36.67 |
| 20Q4 (5) | 0.33 | -3.89 | 2.26 | 31.43 | 2.61 | 10.83 | 17.35 | -54.38 | 139.64 | 0.00 | 0 | -100.0 | 81.88 | 12.46 | 1.09 | 66.99 | 18.55 | 6.98 |
| 20Q3 (4) | 0.34 | -3.56 | 0.0 | 30.63 | 1.9 | 0.0 | 38.03 | 1272.92 | 0.0 | 0.00 | 0 | 0.0 | 72.81 | 7.88 | 0.0 | 56.51 | 5.23 | 0.0 |
| 20Q2 (3) | 0.36 | -2.0 | 0.0 | 30.06 | 4.16 | 0.0 | 2.77 | -21.53 | 0.0 | 0.00 | 0 | 0.0 | 67.49 | 6.15 | 0.0 | 53.70 | 12.09 | 0.0 |
| 20Q1 (2) | 0.36 | 12.58 | 0.0 | 28.86 | 1.76 | 0.0 | 3.53 | -51.24 | 0.0 | 0.00 | -100.0 | 0.0 | 63.58 | -21.51 | 0.0 | 47.91 | -23.49 | 0.0 |
| 19Q4 (1) | 0.32 | 0.0 | 0.0 | 28.36 | 0.0 | 0.0 | 7.24 | 0.0 | 0.0 | 3.96 | 0.0 | 0.0 | 81.00 | 0.0 | 0.0 | 62.62 | 0.0 | 0.0 |
