- 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) | 0.77 | -2.86 | 46.52 | 6.43 | 7.81 | -7.9 | 2.43 | -4.71 | 10.57 | -24.01 | 15.90 | -57.85 | 8.27 | -62.32 |
| 2022 (9) | 0.79 | -2.62 | 43.71 | -0.86 | 8.48 | -2.19 | 2.55 | -24.78 | 13.91 | -5.85 | 37.72 | -22.67 | 21.95 | -30.27 |
| 2021 (8) | 0.82 | -5.31 | 44.09 | 5.48 | 8.67 | 52.37 | 3.39 | 726.83 | 14.77 | -26.13 | 48.78 | 177.95 | 31.48 | 225.21 |
| 2020 (7) | 0.86 | 1.78 | 41.8 | 7.4 | 5.69 | -19.18 | 0.41 | -62.73 | 20.00 | 0.0 | 17.55 | 7.27 | 9.68 | 31.88 |
| 2019 (6) | 0.85 | -0.29 | 38.92 | 14.3 | 7.04 | -37.59 | 1.10 | 0 | 20.00 | 0 | 16.36 | -19.65 | 7.34 | -5.29 |
| 2018 (5) | 0.85 | -7.18 | 34.05 | 21.17 | 11.28 | -3.26 | -6.96 | 0 | 0.00 | 0 | 20.36 | -35.79 | 7.75 | -6.06 |
| 2017 (4) | 0.91 | 13.12 | 28.1 | 21.43 | 11.66 | 1.66 | -2.33 | 0 | 0.00 | 0 | 31.71 | -43.38 | 8.25 | -25.94 |
| 2016 (3) | 0.81 | 1.99 | 23.14 | -6.54 | 11.47 | -12.78 | -1.17 | 0 | 0.00 | 0 | 56.00 | -15.2 | 11.14 | -14.64 |
| 2015 (2) | 0.79 | 4.15 | 24.76 | 7.42 | 13.15 | -24.68 | -1.13 | 0 | 0.00 | 0 | 66.04 | 8.73 | 13.05 | -36.62 |
| 2014 (1) | 0.76 | 3.57 | 23.05 | -11.99 | 17.46 | -23.22 | -1.16 | 0 | 0.00 | 0 | 60.74 | 4.69 | 20.59 | 40.74 |
| 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) | 0.77 | -0.7 | -1.86 | 50.31 | 2.36 | 8.97 | 4.77 | 27.88 | 1.71 | 39.61 | 20.43 | 136.31 | 17.70 | 6.63 | -0.95 | 9.90 | 7.96 | -1.49 |
| 24Q2 (19) | 0.77 | -0.18 | -0.73 | 49.15 | 1.87 | 11.05 | 3.73 | -21.8 | 12533.33 | 32.89 | 62.64 | -56.12 | 16.60 | -0.95 | -8.19 | 9.17 | 1.89 | -4.78 |
| 24Q1 (18) | 0.78 | 0.52 | -0.68 | 48.25 | 3.72 | 11.33 | 4.77 | 149.74 | 171.02 | 20.22 | -94.53 | -70.19 | 16.76 | 5.41 | -28.8 | 9.00 | 8.83 | -30.98 |
| 23Q4 (17) | 0.77 | -1.51 | -2.86 | 46.52 | 0.76 | 6.43 | 1.91 | -59.28 | 18.63 | 370.00 | 2107.16 | 65.5 | 15.90 | -11.02 | -57.85 | 8.27 | -17.71 | -62.32 |
| 23Q3 (16) | 0.78 | 0.45 | -2.16 | 46.17 | 4.32 | 6.95 | 4.69 | 15733.33 | 91.43 | 16.76 | -77.64 | -52.19 | 17.87 | -1.16 | -56.31 | 10.05 | 4.36 | -55.25 |
| 23Q2 (15) | 0.78 | -0.13 | -3.42 | 44.26 | 2.12 | 1.82 | -0.03 | -101.7 | -102.97 | 74.96 | 10.47 | -23.2 | 18.08 | -23.19 | -55.54 | 9.63 | -26.15 | -52.7 |
| 23Q1 (14) | 0.78 | -1.69 | -3.6 | 43.34 | -0.85 | -0.71 | 1.76 | 9.32 | -64.44 | 67.85 | -69.65 | 84.9 | 23.54 | -37.59 | -45.64 | 13.04 | -40.59 | -47.53 |
| 22Q4 (13) | 0.79 | -0.8 | -2.62 | 43.71 | 1.25 | -0.86 | 1.61 | -34.29 | -82.03 | 223.57 | 537.56 | 1092.84 | 37.72 | -7.78 | -22.67 | 21.95 | -2.27 | -30.27 |
| 22Q3 (12) | 0.80 | -0.84 | -6.1 | 43.17 | -0.69 | -0.14 | 2.45 | 142.57 | 483.33 | 35.07 | -64.07 | -92.59 | 40.90 | 0.57 | -13.26 | 22.46 | 10.31 | -11.19 |
| 22Q2 (11) | 0.81 | -0.32 | -4.43 | 43.47 | -0.41 | 0.79 | 1.01 | -79.6 | -40.24 | 97.61 | 165.98 | -82.9 | 40.67 | -6.07 | -22.58 | 20.36 | -18.07 | -32.45 |
| 22Q1 (10) | 0.81 | -0.69 | -5.78 | 43.65 | -1.0 | 1.37 | 4.95 | -44.75 | 115.22 | 36.70 | 95.79 | -45.16 | 43.30 | -11.23 | 64.08 | 24.85 | -21.06 | 68.02 |
| 21Q4 (9) | 0.82 | -4.34 | -5.31 | 44.09 | 1.99 | 5.48 | 8.96 | 2033.33 | 307.27 | 18.74 | -96.04 | -81.76 | 48.78 | 3.46 | 177.95 | 31.48 | 24.48 | 225.21 |
| 21Q3 (8) | 0.85 | 0.92 | -0.94 | 43.23 | 0.23 | 7.14 | 0.42 | -75.15 | -44.74 | 473.14 | -17.11 | 1113.19 | 47.15 | -10.24 | 199.75 | 25.29 | -16.09 | 200.36 |
| 21Q2 (7) | 0.84 | -1.73 | -1.61 | 43.13 | 0.16 | 21.29 | 1.69 | -26.52 | 188.02 | 570.83 | 753.11 | 1363.68 | 52.53 | 99.05 | 251.84 | 30.14 | 103.79 | 305.11 |
| 21Q1 (6) | 0.86 | -0.19 | 1.22 | 43.06 | 3.01 | 10.52 | 2.30 | 4.55 | 155.56 | 66.91 | -34.88 | 71.57 | 26.39 | 50.37 | 71.59 | 14.79 | 52.79 | 104.28 |
| 20Q4 (5) | 0.86 | 0.07 | 1.78 | 41.8 | 3.59 | 7.4 | 2.20 | 189.47 | -14.73 | 102.75 | 163.46 | 1955.0 | 17.55 | 11.57 | 7.27 | 9.68 | 14.96 | 31.88 |
| 20Q3 (4) | 0.86 | 0.24 | 0.0 | 40.35 | 13.47 | 0.0 | 0.76 | 139.58 | 0.0 | 39.00 | 0.0 | 0.0 | 15.73 | 5.36 | 0.0 | 8.42 | 13.17 | 0.0 |
| 20Q2 (3) | 0.86 | 1.09 | 0.0 | 35.56 | -8.73 | 0.0 | -1.92 | -313.33 | 0.0 | 39.00 | 0.0 | 0.0 | 14.93 | -2.93 | 0.0 | 7.44 | 2.76 | 0.0 |
| 20Q1 (2) | 0.85 | 0.37 | 0.0 | 38.96 | 0.1 | 0.0 | 0.90 | -65.12 | 0.0 | 39.00 | 680.0 | 0.0 | 15.38 | -5.99 | 0.0 | 7.24 | -1.36 | 0.0 |
| 19Q4 (1) | 0.85 | 0.0 | 0.0 | 38.92 | 0.0 | 0.0 | 2.58 | 0.0 | 0.0 | 5.00 | 0.0 | 0.0 | 16.36 | 0.0 | 0.0 | 7.34 | 0.0 | 0.0 |
