- 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) | 0.48 | -5.85 | 4.91 | -22.43 | 9.95 | -54.71 | 4.23 | -91.75 | 8.78 | 920.68 | 442.31 | 140.5 | 97.60 | 92.2 |
| 2022 (9) | 0.51 | -6.81 | 6.33 | -6.22 | 21.97 | 16.37 | 51.27 | -48.07 | 0.86 | -12.96 | 183.91 | 6.07 | 50.78 | -43.91 |
| 2021 (8) | 0.54 | 40.73 | 6.75 | 457.85 | 18.88 | 51.4 | 98.73 | 29.19 | 0.99 | 486.57 | 173.39 | -5.71 | 90.53 | 4.99 |
| 2020 (7) | 0.39 | 1.18 | 1.21 | -52.55 | 12.47 | 10.06 | 76.42 | 236.06 | 0.17 | -92.9 | 183.89 | -25.82 | 86.23 | -22.22 |
| 2019 (6) | 0.38 | -11.52 | 2.55 | -22.26 | 11.33 | -10.86 | 22.74 | 7.87 | 2.38 | 53.81 | 247.89 | 11.24 | 110.87 | 25.12 |
| 2018 (5) | 0.43 | -33.38 | 3.28 | -57.73 | 12.71 | -5.15 | 21.08 | 0.91 | 1.54 | -19.23 | 222.84 | 52.39 | 88.61 | 11.56 |
| 2017 (4) | 0.65 | 21.84 | 7.76 | 61.0 | 13.4 | 40.31 | 20.89 | 20.75 | 1.91 | -25.52 | 146.23 | -21.39 | 79.43 | -17.52 |
| 2016 (3) | 0.53 | -1.24 | 4.82 | 18.43 | 9.55 | 5.76 | 17.30 | 18.9 | 2.57 | -9.05 | 186.01 | 2.79 | 96.30 | 5.86 |
| 2015 (2) | 0.54 | 11.13 | 4.07 | 74.68 | 9.03 | 19.44 | 14.55 | 15.57 | 2.82 | -29.45 | 180.96 | -28.65 | 90.97 | -24.29 |
| 2014 (1) | 0.49 | -7.1 | 2.33 | -26.96 | 7.56 | 6.78 | 12.59 | 80.89 | 4.00 | 0 | 253.63 | 24.33 | 120.16 | 28.16 |
| 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) | 0.45 | -3.81 | -3.64 | 3.88 | -19.83 | -17.8 | -6.66 | -405.5 | -472.07 | 60.40 | 0.0 | -20.94 | 405.26 | 3.85 | -9.97 | 86.22 | -12.24 | -21.1 |
| 24Q2 (19) | 0.47 | -1.29 | -4.6 | 4.84 | 2.11 | -40.02 | 2.18 | 282.46 | -79.3 | 60.40 | -20.94 | 254.43 | 390.23 | 0.35 | 90.08 | 98.25 | 18.82 | 114.01 |
| 24Q1 (18) | 0.47 | -1.38 | -0.38 | 4.74 | -3.46 | -30.7 | 0.57 | 109.5 | -95.94 | 76.40 | 0.0 | 740.59 | 388.87 | -12.08 | 77.92 | 82.69 | -15.28 | 48.64 |
| 23Q4 (17) | 0.48 | 2.91 | -5.85 | 4.91 | 4.03 | -22.43 | -6.00 | -435.2 | -118.4 | 76.40 | 0.0 | 1483.06 | 442.31 | -1.74 | 140.5 | 97.60 | -10.69 | 92.2 |
| 23Q3 (16) | 0.46 | -4.76 | -7.2 | 4.72 | -41.51 | -9.23 | 1.79 | -83.0 | -96.99 | 76.40 | 348.31 | 2400.36 | 450.15 | 119.26 | 128.93 | 109.28 | 138.03 | 66.48 |
| 23Q2 (15) | 0.49 | 3.07 | -9.3 | 8.07 | 17.98 | 91.69 | 10.53 | -24.95 | -83.9 | 17.04 | 87.5 | 507.53 | 205.30 | -6.07 | 14.78 | 45.91 | -17.47 | -29.79 |
| 23Q1 (14) | 0.47 | -6.8 | -10.79 | 6.84 | 8.06 | 9.97 | 14.03 | -56.96 | -70.99 | 9.09 | 88.33 | 146.89 | 218.56 | 18.84 | 19.08 | 55.63 | 9.55 | -20.85 |
| 22Q4 (13) | 0.51 | 1.44 | -6.81 | 6.33 | 21.73 | -6.22 | 32.60 | -45.26 | -35.46 | 4.83 | 57.94 | 29.93 | 183.91 | -6.47 | 6.07 | 50.78 | -22.64 | -43.91 |
| 22Q3 (12) | 0.50 | -6.92 | -1.84 | 5.2 | 23.52 | 49.86 | 59.55 | -8.97 | -40.02 | 3.06 | 8.93 | -16.78 | 196.63 | 9.93 | 7.34 | 65.64 | 0.38 | -22.99 |
| 22Q2 (11) | 0.54 | 1.38 | 20.44 | 4.21 | -32.32 | 37.58 | 65.42 | 35.25 | -61.7 | 2.81 | -23.8 | -4.37 | 178.87 | -2.54 | -15.28 | 65.39 | -6.96 | -31.6 |
| 22Q1 (10) | 0.53 | -2.64 | 36.73 | 6.22 | -7.85 | 405.69 | 48.37 | -4.24 | -82.39 | 3.68 | -0.89 | 0 | 183.54 | 5.85 | 3.48 | 70.28 | -22.37 | -6.78 |
| 21Q4 (9) | 0.54 | 6.85 | 40.73 | 6.75 | 94.52 | 457.85 | 50.51 | -49.13 | -36.89 | 3.71 | 1.16 | 221.9 | 173.39 | -5.35 | -5.71 | 90.53 | 6.21 | 4.99 |
| 21Q3 (8) | 0.51 | 14.21 | 44.28 | 3.47 | 13.4 | 136.05 | 99.29 | -41.87 | -11.44 | 3.67 | 25.18 | 267.19 | 183.19 | -13.23 | -10.95 | 85.24 | -10.84 | -12.84 |
| 21Q2 (7) | 0.45 | 15.09 | 19.66 | 3.06 | 148.78 | 24.9 | 170.80 | -37.81 | 73.17 | 2.93 | 0 | 157.48 | 211.13 | 19.03 | -0.63 | 95.60 | 26.81 | -8.55 |
| 21Q1 (6) | 0.39 | 0.21 | 3.72 | 1.23 | 1.65 | -50.8 | 274.63 | 243.16 | 782.77 | 0.00 | -100.0 | -100.0 | 177.37 | -3.55 | -30.09 | 75.39 | -12.57 | -33.06 |
| 20Q4 (5) | 0.39 | 9.54 | 1.18 | 1.21 | -17.69 | -52.55 | 80.03 | -28.62 | 255.06 | 1.15 | 15.38 | -87.25 | 183.89 | -10.61 | -25.82 | 86.23 | -11.83 | -22.22 |
| 20Q3 (4) | 0.35 | -5.28 | 0.0 | 1.47 | -40.0 | 0.0 | 112.12 | 13.68 | 0.0 | 1.00 | -12.22 | 0.0 | 205.72 | -3.18 | 0.0 | 97.80 | -6.45 | 0.0 |
| 20Q2 (3) | 0.37 | -0.24 | 0.0 | 2.45 | -2.0 | 0.0 | 98.63 | 217.04 | 0.0 | 1.14 | -85.84 | 0.0 | 212.47 | -16.25 | 0.0 | 104.54 | -7.18 | 0.0 |
| 20Q1 (2) | 0.37 | -2.25 | 0.0 | 2.5 | -1.96 | 0.0 | 31.11 | 38.02 | 0.0 | 8.04 | -11.1 | 0.0 | 253.71 | 2.35 | 0.0 | 112.63 | 1.59 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | 2.55 | 0.0 | 0.0 | 22.54 | 0.0 | 0.0 | 9.05 | 0.0 | 0.0 | 247.89 | 0.0 | 0.0 | 110.87 | 0.0 | 0.0 |
