- 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) | 0.52 | -0.81 | 47.5 | -21.08 | 78.39 | -20.08 | -5.09 | 0 | 40.27 | 0.0 | 120.41 | -11.3 | 27.60 | -20.02 |
| 2022 (9) | 0.53 | -0.81 | 60.19 | 10.26 | 98.08 | -1.99 | 1.83 | -55.26 | 40.27 | 920.84 | 135.75 | 2.56 | 34.51 | -14.9 |
| 2021 (8) | 0.53 | -25.87 | 54.59 | -29.09 | 100.07 | 36.26 | 4.09 | 0 | 3.95 | -30.95 | 132.36 | 17.35 | 40.55 | 15.0 |
| 2020 (7) | 0.72 | 12.04 | 76.98 | 18.38 | 73.44 | -17.15 | -8.19 | 0 | 5.71 | 0.0 | 112.79 | -1.36 | 35.26 | 34.94 |
| 2019 (6) | 0.64 | 9.39 | 65.03 | 16.35 | 88.64 | -5.75 | -0.30 | 0 | 5.71 | 0.0 | 114.34 | 16.71 | 26.13 | 13.41 |
| 2018 (5) | 0.59 | -0.78 | 55.89 | 6.93 | 94.05 | 6.31 | 4.23 | -27.07 | 5.71 | -5.0 | 97.97 | -11.91 | 23.04 | -33.28 |
| 2017 (4) | 0.59 | 17.22 | 52.27 | 68.83 | 88.47 | 0.42 | 5.80 | -56.13 | 6.01 | 193.15 | 111.22 | -30.86 | 34.53 | -38.66 |
| 2016 (3) | 0.50 | 0.68 | 30.96 | 11.49 | 88.1 | 7.56 | 13.22 | -11.81 | 2.05 | 110.75 | 160.86 | 4.29 | 56.29 | -1.09 |
| 2015 (2) | 0.50 | 8.2 | 27.77 | 22.77 | 81.91 | 0.4 | 14.99 | 10.22 | 0.97 | -38.19 | 154.25 | -12.7 | 56.91 | 2.58 |
| 2014 (1) | 0.46 | -2.07 | 22.62 | 6.5 | 81.58 | 6.74 | 13.60 | 100.89 | 1.57 | 0 | 176.68 | -1.83 | 55.48 | 4.9 |
| 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) | 0.52 | -1.3 | -0.19 | 44.47 | -6.48 | -15.21 | -4.10 | -41.38 | 50.36 | 55.43 | 0.0 | -64.01 | 111.93 | 2.03 | -14.09 | 26.95 | -4.64 | -6.91 |
| 24Q2 (19) | 0.52 | -1.69 | 4.48 | 47.55 | -7.53 | -11.09 | -2.90 | -255.91 | -108.63 | 55.43 | 0.0 | -64.01 | 109.70 | -7.21 | -19.95 | 28.26 | -18.72 | 15.11 |
| 24Q1 (18) | 0.53 | 1.72 | 7.0 | 51.42 | 8.25 | -5.16 | 1.86 | 112.4 | 40.91 | 55.43 | -64.01 | -64.01 | 118.22 | -1.82 | -18.09 | 34.77 | 25.98 | 19.4 |
| 23Q4 (17) | 0.52 | 1.12 | -0.81 | 47.5 | -9.44 | -21.08 | -15.00 | -81.6 | -271.23 | 154.00 | 0.0 | 6661.4 | 120.41 | -7.58 | -11.3 | 27.60 | -4.66 | -20.02 |
| 23Q3 (16) | 0.52 | 3.33 | -6.0 | 52.45 | -1.93 | -12.73 | -8.26 | -494.24 | -1049.43 | 154.00 | 0.0 | 798.15 | 130.29 | -4.93 | 2.29 | 28.95 | 17.92 | -7.98 |
| 23Q2 (15) | 0.50 | 0.68 | -7.85 | 53.48 | -1.36 | -8.22 | -1.39 | -205.3 | -145.42 | 154.00 | 0.0 | 798.15 | 137.04 | -5.05 | 7.86 | 24.55 | -15.69 | -27.41 |
| 23Q1 (14) | 0.50 | -5.71 | -7.25 | 54.22 | -9.92 | -1.47 | 1.32 | -84.93 | 108.28 | 154.00 | 6661.4 | 1530.08 | 144.33 | 6.32 | 16.95 | 29.12 | -15.62 | -14.9 |
| 22Q4 (13) | 0.53 | -4.17 | -0.81 | 60.19 | 0.15 | 10.26 | 8.76 | 906.9 | 17.9 | 2.28 | -86.72 | -75.89 | 135.75 | 6.58 | 2.56 | 34.51 | 9.69 | -14.9 |
| 22Q3 (12) | 0.55 | 1.28 | 3.8 | 60.1 | 3.14 | 15.64 | 0.87 | -71.57 | -77.97 | 17.15 | 0.0 | 43.41 | 127.37 | 0.25 | -0.36 | 31.46 | -6.98 | -15.25 |
| 22Q2 (11) | 0.55 | 1.34 | -24.98 | 58.27 | 5.89 | -25.21 | 3.06 | 119.18 | -10.79 | 17.15 | 81.49 | -64.03 | 127.05 | 2.95 | 26.18 | 33.82 | -1.17 | 20.27 |
| 22Q1 (10) | 0.54 | 0.84 | -25.07 | 55.03 | 0.81 | -28.07 | -15.95 | -314.67 | -773.0 | 9.45 | 0.0 | -92.24 | 123.41 | -6.76 | 13.77 | 34.22 | -15.61 | 8.36 |
| 21Q4 (9) | 0.53 | 0.28 | -25.87 | 54.59 | 5.04 | -29.09 | 7.43 | 88.1 | 131.09 | 9.45 | -20.99 | -96.87 | 132.36 | 3.54 | 17.35 | 40.55 | 9.24 | 15.0 |
| 21Q3 (8) | 0.53 | -26.8 | -22.13 | 51.97 | -33.29 | -30.48 | 3.95 | 15.16 | 132.35 | 11.96 | -74.92 | -96.04 | 127.83 | 26.95 | 0.0 | 37.12 | 32.01 | 14.43 |
| 21Q2 (7) | 0.73 | 1.23 | 8.95 | 77.91 | 1.83 | 7.8 | 3.43 | 44.73 | 145.49 | 47.67 | -60.86 | 0 | 100.69 | -7.17 | -22.51 | 28.12 | -10.96 | -3.57 |
| 21Q1 (6) | 0.72 | -0.24 | 8.04 | 76.51 | -0.61 | 7.87 | 2.37 | 109.92 | 155.9 | 121.80 | -59.71 | 0 | 108.47 | -3.83 | -1.12 | 31.58 | -10.44 | 18.14 |
| 20Q4 (5) | 0.72 | 5.34 | 12.07 | 76.98 | 2.97 | 18.38 | -23.90 | -1505.88 | -288.62 | 302.30 | 0.0 | 0 | 112.79 | -11.77 | -1.37 | 35.26 | 8.69 | 35.41 |
| 20Q3 (4) | 0.68 | 2.41 | 0.0 | 74.76 | 3.45 | 0.0 | 1.70 | 122.55 | 0.0 | 302.30 | 0 | 0.0 | 127.83 | -1.62 | 0.0 | 32.44 | 11.25 | 0.0 |
| 20Q2 (3) | 0.67 | 0.38 | 0.0 | 72.27 | 1.89 | 0.0 | -7.54 | -77.83 | 0.0 | 0.00 | 0 | 0.0 | 129.94 | 18.45 | 0.0 | 29.16 | 9.09 | 0.0 |
| 20Q1 (2) | 0.66 | 3.49 | 0.0 | 70.93 | 9.07 | 0.0 | -4.24 | 31.06 | 0.0 | 0.00 | 0 | 0.0 | 109.70 | -4.07 | 0.0 | 26.73 | 2.65 | 0.0 |
| 19Q4 (1) | 0.64 | 0.0 | 0.0 | 65.03 | 0.0 | 0.0 | -6.15 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 114.36 | 0.0 | 0.0 | 26.04 | 0.0 | 0.0 |
