- 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) | 0.24 | -7.26 | 126.51 | -9.23 | 285.02 | -17.92 | 2.58 | -85.44 | 23.37 | 728.93 | 290.34 | 24.03 | 140.66 | 19.91 |
| 2022 (9) | 0.26 | 10.95 | 139.37 | 5.85 | 347.23 | 5.87 | 17.72 | 7.65 | 2.82 | -37.71 | 234.08 | 4.58 | 117.30 | 2.2 |
| 2021 (8) | 0.23 | 3.76 | 131.67 | 3.49 | 327.99 | 13.95 | 16.46 | 9.81 | 4.53 | 6.6 | 223.83 | 10.14 | 114.77 | 9.22 |
| 2020 (7) | 0.23 | 10.5 | 127.23 | 23.85 | 287.83 | -21.46 | 14.99 | -39.16 | 4.25 | 241.07 | 203.22 | -1.56 | 105.08 | 5.84 |
| 2019 (6) | 0.20 | 5.51 | 102.73 | -13.18 | 366.48 | -17.73 | 24.64 | -19.77 | 1.24 | -26.49 | 206.45 | -20.18 | 99.28 | -31.55 |
| 2018 (5) | 0.19 | -14.57 | 118.32 | -22.81 | 445.45 | 9.43 | 30.71 | 4.14 | 1.69 | -34.61 | 258.63 | 1.52 | 145.05 | -6.38 |
| 2017 (4) | 0.23 | -3.85 | 153.28 | -1.89 | 407.06 | 2.15 | 29.49 | 12.69 | 2.59 | -21.14 | 254.75 | 2.0 | 154.93 | 2.56 |
| 2016 (3) | 0.24 | -21.13 | 156.23 | -0.44 | 398.49 | -7.05 | 26.17 | 26.06 | 3.28 | -10.34 | 249.75 | 15.57 | 151.07 | 17.84 |
| 2015 (2) | 0.30 | -1.06 | 156.92 | 8.9 | 428.73 | -11.04 | 20.76 | 0.34 | 3.66 | 39.77 | 216.11 | 9.25 | 128.20 | 11.6 |
| 2014 (1) | 0.30 | 3.52 | 144.09 | -4.82 | 481.91 | 1.54 | 20.69 | 55.33 | 2.62 | 0 | 197.82 | 7.63 | 114.87 | 15.68 |
| 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 | -0.3 | 6.1 | 110.42 | -7.26 | -16.76 | 12.96 | 218.43 | 600.54 | 9.15 | -76.85 | -95.8 | 268.24 | 10.7 | -8.28 | 138.46 | 8.26 | -8.37 |
| 24Q2 (19) | 0.27 | 1.4 | 0.45 | 119.07 | -4.61 | -5.61 | 4.07 | 8.24 | -42.51 | 39.51 | -28.57 | 91.77 | 242.31 | -3.29 | 14.84 | 127.90 | -1.42 | 12.93 |
| 24Q1 (18) | 0.26 | 9.02 | -4.04 | 124.83 | -1.33 | -6.86 | 3.76 | 608.11 | 57.32 | 55.31 | -74.63 | -52.76 | 250.55 | -13.7 | 28.88 | 129.74 | -7.76 | 30.67 |
| 23Q4 (17) | 0.24 | -3.75 | -7.26 | 126.51 | -4.64 | -9.23 | -0.74 | -140.0 | -117.96 | 218.00 | 0.0 | 415.48 | 290.34 | -0.72 | 24.03 | 140.66 | -6.92 | 19.91 |
| 23Q3 (16) | 0.25 | -5.6 | -2.71 | 132.66 | 5.16 | -4.69 | 1.85 | -73.87 | -84.89 | 218.00 | 958.21 | 1230.71 | 292.44 | 38.6 | 29.74 | 151.11 | 33.42 | 36.42 |
| 23Q2 (15) | 0.27 | -3.13 | 0.68 | 126.15 | -5.88 | -11.04 | 7.08 | 196.23 | -85.46 | 20.60 | -82.4 | 332.19 | 211.00 | 8.53 | 7.61 | 113.26 | 14.07 | 6.72 |
| 23Q1 (14) | 0.27 | 5.37 | 15.05 | 134.03 | -3.83 | -1.7 | 2.39 | -41.99 | -87.7 | 117.07 | 176.83 | 572.27 | 194.41 | -16.95 | -12.68 | 99.29 | -15.35 | -11.88 |
| 22Q4 (13) | 0.26 | 0.97 | 10.95 | 139.37 | 0.13 | 5.85 | 4.12 | -66.34 | -57.08 | 42.29 | 158.15 | 55.65 | 234.08 | 3.85 | 4.58 | 117.30 | 5.9 | 2.2 |
| 22Q3 (12) | 0.26 | -2.31 | 14.62 | 139.19 | -1.85 | 5.49 | 12.24 | -74.87 | -43.15 | 16.38 | 243.69 | 18.42 | 225.40 | 14.95 | 7.69 | 110.77 | 4.37 | 3.41 |
| 22Q2 (11) | 0.26 | 10.69 | 13.79 | 141.81 | 4.0 | 13.9 | 48.70 | 150.64 | 170.41 | 4.77 | -72.63 | -70.7 | 196.08 | -11.93 | 9.12 | 106.13 | -5.81 | 8.99 |
| 22Q1 (10) | 0.24 | 1.62 | 6.19 | 136.35 | 3.55 | 9.09 | 19.43 | 102.4 | -0.31 | 17.41 | -35.91 | 12.32 | 222.64 | -0.53 | 5.79 | 112.68 | -1.82 | 2.59 |
| 21Q4 (9) | 0.23 | 4.31 | 3.76 | 131.67 | -0.21 | 3.49 | 9.60 | -55.41 | 2.89 | 27.17 | 96.4 | -6.28 | 223.83 | 6.94 | 10.14 | 114.77 | 7.14 | 9.22 |
| 21Q3 (8) | 0.23 | -3.02 | -10.5 | 131.95 | 5.98 | 0.84 | 21.53 | 19.54 | 120.59 | 13.83 | -14.97 | -76.45 | 209.31 | 16.48 | 5.42 | 107.12 | 10.0 | 9.5 |
| 21Q2 (7) | 0.23 | 3.29 | -10.63 | 124.5 | -0.39 | 15.18 | 18.01 | -7.59 | -42.28 | 16.27 | 4.94 | 224.65 | 179.70 | -14.61 | 29.33 | 97.38 | -11.34 | 40.74 |
| 21Q1 (6) | 0.22 | -0.71 | 1.35 | 124.99 | -1.76 | 17.86 | 19.49 | 108.9 | 126.36 | 15.51 | -46.52 | -15.03 | 210.45 | 3.56 | 9.86 | 109.83 | 4.52 | 22.61 |
| 20Q4 (5) | 0.23 | -10.02 | 10.5 | 127.23 | -2.77 | 23.85 | 9.33 | -4.41 | -48.31 | 28.99 | -50.65 | 767.46 | 203.22 | 2.35 | -1.56 | 105.08 | 7.41 | 5.84 |
| 20Q3 (4) | 0.25 | -3.16 | 0.0 | 130.85 | 21.06 | 0.0 | 9.76 | -68.72 | 0.0 | 58.74 | 1072.13 | 0.0 | 198.55 | 42.89 | 0.0 | 97.83 | 41.39 | 0.0 |
| 20Q2 (3) | 0.26 | 17.14 | 0.0 | 108.09 | 1.92 | 0.0 | 31.20 | 262.37 | 0.0 | 5.01 | -72.54 | 0.0 | 138.95 | -27.47 | 0.0 | 69.19 | -22.76 | 0.0 |
| 20Q1 (2) | 0.22 | 8.25 | 0.0 | 106.05 | 3.23 | 0.0 | 8.61 | -52.3 | 0.0 | 18.25 | 446.05 | 0.0 | 191.57 | -7.21 | 0.0 | 89.58 | -9.77 | 0.0 |
| 19Q4 (1) | 0.20 | 0.0 | 0.0 | 102.73 | 0.0 | 0.0 | 18.05 | 0.0 | 0.0 | 3.34 | 0.0 | 0.0 | 206.45 | 0.0 | 0.0 | 99.28 | 0.0 | 0.0 |
