- 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) | 0.63 | -8.2 | 77.69 | -22.99 | 98.3 | -19.93 | 1.81 | -50.14 | 70.08 | 614.98 | 145.88 | 20.21 | 70.35 | 7.08 |
| 2022 (9) | 0.69 | -4.12 | 100.88 | -14.14 | 122.77 | 17.19 | 3.63 | 59.91 | 9.80 | -61.44 | 121.35 | -7.42 | 65.70 | -14.83 |
| 2021 (8) | 0.72 | 3.37 | 117.49 | 9.08 | 104.76 | 21.88 | 2.27 | 0 | 25.42 | 320.66 | 131.08 | 17.39 | 77.14 | 11.89 |
| 2020 (7) | 0.69 | 4.22 | 107.71 | 3.38 | 85.95 | -21.29 | -0.64 | 0 | 6.04 | 0.0 | 111.66 | -7.04 | 68.94 | -5.29 |
| 2019 (6) | 0.67 | -2.86 | 104.19 | 8.92 | 109.2 | 19.58 | 4.24 | 30.06 | 6.04 | -0.43 | 120.12 | 36.89 | 72.79 | 38.38 |
| 2018 (5) | 0.69 | 14.72 | 95.66 | 44.26 | 91.32 | 15.11 | 3.26 | -55.77 | 6.07 | 13.88 | 87.75 | -26.37 | 52.60 | -26.35 |
| 2017 (4) | 0.60 | 7.79 | 66.31 | 46.87 | 79.33 | 5.07 | 7.37 | -28.72 | 5.33 | 167.89 | 119.17 | 1.09 | 71.42 | -5.62 |
| 2016 (3) | 0.55 | 4.17 | 45.15 | 68.66 | 75.5 | 5.92 | 10.34 | -22.95 | 1.99 | 472.0 | 117.89 | -2.58 | 75.67 | 9.33 |
| 2015 (2) | 0.53 | 0.28 | 26.77 | 9.67 | 71.28 | 25.38 | 13.42 | -51.39 | 0.35 | 270.6 | 121.01 | 2.2 | 69.21 | 3.3 |
| 2014 (1) | 0.53 | -1.14 | 24.41 | 18.55 | 56.85 | 23.88 | 27.61 | 0 | 0.09 | 0 | 118.40 | 6.86 | 67.00 | 25.05 |
| 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) | 0.62 | 1.85 | -3.77 | 74.89 | 4.55 | -8.97 | 3.55 | -11.25 | 78.39 | 24.34 | -22.09 | -79.48 | 128.47 | -5.99 | -14.26 | 55.87 | -2.33 | -27.5 |
| 24Q2 (19) | 0.61 | 0.26 | -6.49 | 71.63 | 0.0 | -16.2 | 4.00 | 20.85 | 566.67 | 31.24 | -54.4 | -61.18 | 136.65 | -9.59 | -6.05 | 57.20 | -13.63 | -24.8 |
| 24Q1 (18) | 0.61 | -3.55 | -8.85 | 71.63 | -7.8 | -25.39 | 3.31 | 13.36 | 78.92 | 68.51 | -81.55 | -14.88 | 151.15 | 3.61 | 15.53 | 66.23 | -5.86 | -4.58 |
| 23Q4 (17) | 0.63 | -2.3 | -8.2 | 77.69 | -5.57 | -22.99 | 2.92 | 46.73 | 128.12 | 371.40 | 213.14 | 1303.21 | 145.88 | -2.64 | 20.21 | 70.35 | -8.71 | 7.08 |
| 23Q3 (16) | 0.65 | -1.03 | -4.21 | 82.27 | -3.76 | -17.41 | 1.99 | 231.67 | -63.75 | 118.61 | 47.36 | 348.11 | 149.84 | 3.02 | 0.54 | 77.06 | 1.31 | -8.15 |
| 23Q2 (15) | 0.65 | -2.27 | -7.17 | 85.48 | -10.96 | -18.88 | 0.60 | -67.57 | -83.56 | 80.49 | 0.0 | 76.25 | 145.45 | 11.17 | 5.05 | 76.06 | 9.58 | -5.83 |
| 23Q1 (14) | 0.67 | -2.85 | -5.54 | 96.0 | -4.84 | -13.99 | 1.85 | 44.53 | -61.86 | 80.49 | 204.1 | 112.63 | 130.83 | 7.81 | 0.75 | 69.41 | 5.65 | -5.47 |
| 22Q4 (13) | 0.69 | 1.94 | -4.12 | 100.88 | 1.27 | -14.14 | 1.28 | -76.68 | -7.91 | 26.47 | 0.0 | -79.52 | 121.35 | -18.58 | -7.42 | 65.70 | -21.69 | -14.83 |
| 22Q3 (12) | 0.68 | -4.09 | -4.61 | 99.61 | -5.48 | -11.94 | 5.49 | 50.41 | 117.0 | 26.47 | -42.04 | -25.09 | 149.04 | 7.64 | 52.31 | 83.90 | 3.88 | 51.23 |
| 22Q2 (11) | 0.70 | -0.55 | 0.93 | 105.38 | -5.58 | -3.71 | 3.65 | -24.74 | 143.33 | 45.67 | 20.64 | -95.5 | 138.46 | 6.62 | 9.5 | 80.77 | 10.0 | 6.8 |
| 22Q1 (10) | 0.71 | -1.39 | 2.11 | 111.61 | -5.0 | 2.45 | 4.85 | 248.92 | 29.33 | 37.85 | -70.71 | -14.79 | 129.86 | -0.93 | 1.72 | 73.43 | -4.81 | -6.91 |
| 21Q4 (9) | 0.72 | 1.43 | 3.37 | 117.49 | 3.87 | 9.08 | 1.39 | -45.06 | 176.37 | 129.22 | 265.72 | 63.41 | 131.08 | 33.96 | 17.39 | 77.14 | 39.04 | 11.89 |
| 21Q3 (8) | 0.71 | 1.48 | 3.65 | 113.11 | 3.35 | 6.28 | 2.53 | 68.67 | 70.95 | 35.33 | -96.52 | -55.32 | 97.85 | -22.62 | -12.03 | 55.48 | -26.64 | -16.38 |
| 21Q2 (7) | 0.70 | 0.61 | 0.23 | 109.44 | 0.46 | 3.64 | 1.50 | -60.0 | 132.26 | 1015.00 | 2184.72 | 1999.55 | 126.45 | -0.95 | 20.13 | 75.63 | -4.12 | 18.95 |
| 21Q1 (6) | 0.69 | -0.17 | 4.32 | 108.94 | 1.14 | 2.18 | 3.75 | 306.04 | 56.25 | 44.43 | -43.82 | -8.1 | 127.66 | 14.33 | 8.8 | 78.88 | 14.42 | 11.11 |
| 20Q4 (5) | 0.69 | 1.7 | 4.22 | 107.71 | 1.2 | 3.38 | -1.82 | -222.97 | -141.65 | 79.08 | 0.0 | 237.7 | 111.66 | 0.39 | -7.04 | 68.94 | 3.9 | -5.29 |
| 20Q3 (4) | 0.68 | -1.87 | 0.0 | 106.43 | 0.79 | 0.0 | 1.48 | 131.83 | 0.0 | 79.08 | 63.57 | 0.0 | 111.23 | 5.67 | 0.0 | 66.35 | 4.36 | 0.0 |
| 20Q2 (3) | 0.70 | 4.71 | 0.0 | 105.6 | -0.96 | 0.0 | -4.65 | -293.75 | 0.0 | 48.34 | 0.0 | 0.0 | 105.26 | -10.29 | 0.0 | 63.58 | -10.44 | 0.0 |
| 20Q1 (2) | 0.66 | -0.27 | 0.0 | 106.62 | 2.33 | 0.0 | 2.40 | -45.08 | 0.0 | 48.34 | 106.45 | 0.0 | 117.33 | -2.32 | 0.0 | 70.99 | -2.47 | 0.0 |
| 19Q4 (1) | 0.67 | 0.0 | 0.0 | 104.19 | 0.0 | 0.0 | 4.37 | 0.0 | 0.0 | 23.42 | 0.0 | 0.0 | 120.12 | 0.0 | 0.0 | 72.79 | 0.0 | 0.0 |
