- 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) | 0.53 | -2.85 | 99.23 | -1.4 | 31.21 | -28.0 | 7.05 | -51.94 | 14.02 | 72.88 | 156.20 | 35.9 | 134.17 | 65.5 |
| 2022 (9) | 0.55 | -4.65 | 100.64 | 4.15 | 43.35 | 4.56 | 14.67 | 251.8 | 8.11 | -80.0 | 114.94 | -13.83 | 81.07 | 11.53 |
| 2021 (8) | 0.57 | 1.83 | 96.63 | 5.25 | 41.46 | 53.16 | 4.17 | -42.8 | 40.55 | 253.49 | 133.38 | 15.35 | 72.69 | -9.33 |
| 2020 (7) | 0.56 | -5.04 | 91.81 | -5.78 | 27.07 | -33.51 | 7.29 | 29.48 | 11.47 | -60.26 | 115.63 | 12.4 | 80.17 | 132.58 |
| 2019 (6) | 0.59 | 5.66 | 97.44 | 19.72 | 40.71 | -27.91 | 5.63 | -20.59 | 28.86 | 122.84 | 102.87 | 6.16 | 34.47 | -27.54 |
| 2018 (5) | 0.56 | 10.51 | 81.39 | 48.12 | 56.47 | 11.69 | 7.09 | -38.88 | 12.95 | 154.24 | 96.90 | -14.22 | 47.57 | -19.59 |
| 2017 (4) | 0.51 | 15.77 | 54.95 | 33.89 | 50.56 | 10.34 | 11.60 | 468.63 | 5.09 | -88.03 | 112.96 | -14.13 | 59.16 | -6.51 |
| 2016 (3) | 0.44 | -5.33 | 41.04 | -8.43 | 45.82 | 3.08 | 2.04 | -73.33 | 42.55 | 524.97 | 131.55 | 23.06 | 63.28 | 9.27 |
| 2015 (2) | 0.46 | 0.28 | 44.82 | 27.19 | 44.45 | 0.61 | 7.65 | 221.43 | 6.81 | -77.49 | 106.90 | -26.13 | 57.91 | -43.44 |
| 2014 (1) | 0.46 | -9.34 | 35.24 | 0.66 | 44.18 | 0.02 | 2.38 | -26.77 | 30.25 | 0 | 144.72 | 64.17 | 102.39 | 79.47 |
| 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) | 0.53 | -0.06 | -7.43 | 87.44 | -6.12 | -14.39 | 8.54 | 193.47 | 469.33 | 45.72 | -65.36 | -69.31 | 132.92 | 0.85 | 47.02 | 94.93 | 10.01 | 47.87 |
| 24Q2 (19) | 0.53 | -5.09 | -8.04 | 93.14 | -3.49 | -12.39 | 2.91 | 315.71 | 230.68 | 131.98 | -88.54 | -62.59 | 131.80 | 38.02 | 27.66 | 86.29 | 7.42 | 37.8 |
| 24Q1 (18) | 0.56 | 5.01 | -1.43 | 96.51 | -2.74 | -6.68 | 0.70 | -97.16 | -41.18 | 1151.83 | 7579.85 | 226.49 | 95.49 | -38.87 | -6.06 | 80.33 | -40.13 | 14.14 |
| 23Q4 (17) | 0.53 | -7.07 | -2.85 | 99.23 | -2.85 | -1.4 | 24.67 | 1544.67 | 2008.55 | 15.00 | -89.93 | -97.99 | 156.20 | 72.77 | 35.9 | 134.17 | 108.99 | 65.5 |
| 23Q3 (16) | 0.57 | -0.71 | 4.04 | 102.14 | -3.92 | 0.06 | 1.50 | 70.45 | 4.17 | 148.98 | -57.77 | -37.62 | 90.41 | -12.43 | -25.76 | 64.20 | 2.52 | -25.88 |
| 23Q2 (15) | 0.58 | 1.73 | 5.03 | 106.31 | 2.79 | 10.91 | 0.88 | -26.05 | -14.56 | 352.79 | 0.0 | -77.2 | 103.24 | 1.56 | -14.99 | 62.62 | -11.03 | -28.78 |
| 23Q1 (14) | 0.57 | 3.49 | 7.2 | 103.42 | 2.76 | 11.1 | 1.19 | 1.71 | -98.21 | 352.79 | -52.81 | 4431.05 | 101.65 | -11.56 | -31.66 | 70.38 | -13.19 | -38.91 |
| 22Q4 (13) | 0.55 | -0.47 | -4.65 | 100.64 | -1.41 | 4.15 | 1.17 | -18.75 | -38.42 | 747.55 | 213.01 | 207.08 | 114.94 | -5.62 | -13.83 | 81.07 | -6.41 | 11.53 |
| 22Q3 (12) | 0.55 | 0.24 | -3.76 | 102.08 | 6.5 | 6.62 | 1.44 | 39.81 | -50.0 | 238.83 | -84.56 | -1.89 | 121.78 | 0.27 | 23.75 | 86.62 | -1.49 | 44.87 |
| 22Q2 (11) | 0.55 | 3.83 | -4.28 | 95.85 | 2.96 | 0.15 | 1.03 | -98.45 | -85.47 | 1547.00 | 19768.78 | 2087.84 | 121.45 | -18.35 | 23.58 | 87.93 | -23.68 | 48.08 |
| 22Q1 (10) | 0.53 | -7.95 | -4.86 | 93.09 | -3.66 | 4.21 | 66.36 | 3392.63 | 1229.86 | 7.79 | -96.8 | -92.62 | 148.74 | 11.52 | 31.81 | 115.21 | 58.49 | 54.19 |
| 21Q4 (9) | 0.57 | 0.46 | 1.83 | 96.63 | 0.93 | 5.25 | 1.90 | -34.03 | 9400.0 | 243.44 | 0.0 | 527.56 | 133.38 | 35.54 | 15.35 | 72.69 | 21.58 | -9.33 |
| 21Q3 (8) | 0.57 | -0.3 | 5.94 | 95.74 | 0.03 | 16.81 | 2.88 | -59.38 | -62.25 | 243.44 | 244.28 | 527.56 | 98.41 | 0.13 | -21.0 | 59.79 | 0.69 | -22.41 |
| 21Q2 (7) | 0.57 | 3.19 | 6.89 | 95.71 | 7.14 | 19.35 | 7.09 | 42.08 | -70.32 | 70.71 | -32.99 | 474.05 | 98.28 | -12.9 | -16.93 | 59.38 | -20.53 | 2.36 |
| 21Q1 (6) | 0.56 | -1.47 | -9.92 | 89.33 | -2.7 | -13.82 | 4.99 | 24850.0 | 1234.09 | 105.52 | 172.03 | 0 | 112.84 | -2.41 | 24.74 | 74.72 | -6.8 | 221.79 |
| 20Q4 (5) | 0.56 | 4.51 | -5.04 | 91.81 | 12.02 | -5.78 | 0.02 | -99.74 | -99.37 | 38.79 | 0.0 | 0 | 115.63 | -7.18 | 12.4 | 80.17 | 4.04 | 132.65 |
| 20Q3 (4) | 0.54 | 0.6 | 0.0 | 81.96 | 2.21 | 0.0 | 7.63 | -68.06 | 0.0 | 38.79 | 214.93 | 0.0 | 124.57 | 5.29 | 0.0 | 77.06 | 32.84 | 0.0 |
| 20Q2 (3) | 0.54 | -13.03 | 0.0 | 80.19 | -22.63 | 0.0 | 23.89 | 5529.55 | 0.0 | 12.32 | 0 | 0.0 | 118.31 | 30.79 | 0.0 | 58.01 | 149.83 | 0.0 |
| 20Q1 (2) | 0.62 | 3.86 | 0.0 | 103.65 | 6.37 | 0.0 | -0.44 | -113.84 | 0.0 | 0.00 | 0 | 0.0 | 90.46 | -12.06 | 0.0 | 23.22 | -32.62 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | 97.44 | 0.0 | 0.0 | 3.18 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 102.87 | 0.0 | 0.0 | 34.46 | 0.0 | 0.0 |
