- 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) | 0.28 | -16.91 | 12.5 | -43.28 | 75.58 | 5.0 | 33.98 | 14.76 | 2.86 | 128.84 | 274.56 | 29.34 | 210.01 | 30.92 |
| 2022 (9) | 0.34 | -9.54 | 22.04 | 59.59 | 71.98 | -6.76 | 29.61 | -61.41 | 1.25 | 173.55 | 212.28 | -1.67 | 160.41 | 7.76 |
| 2021 (8) | 0.38 | 2.35 | 13.81 | 45.83 | 77.2 | 10.82 | 76.73 | -62.64 | 0.46 | 25.26 | 215.88 | -11.28 | 148.86 | -15.39 |
| 2020 (7) | 0.37 | 44.2 | 9.47 | 130.98 | 69.66 | 17.35 | 205.36 | -4.75 | 0.36 | 208.38 | 243.32 | -25.15 | 175.93 | -33.89 |
| 2019 (6) | 0.25 | -11.82 | 4.1 | -14.58 | 59.36 | -11.0 | 215.60 | 34.17 | 0.12 | -8.88 | 325.06 | 4.86 | 266.12 | 2.28 |
| 2018 (5) | 0.29 | -15.99 | 4.8 | -55.06 | 66.7 | 11.28 | 160.69 | 72.49 | 0.13 | -57.39 | 309.99 | 22.57 | 260.18 | 12.95 |
| 2017 (4) | 0.34 | 29.21 | 10.68 | 169.02 | 59.94 | -0.75 | 93.16 | -61.43 | 0.30 | 0 | 252.90 | -17.29 | 230.35 | -13.57 |
| 2016 (3) | 0.27 | 3.47 | 3.97 | 72.61 | 60.39 | 0.37 | 241.54 | -73.27 | 0.00 | 0 | 305.75 | -5.31 | 266.53 | -4.15 |
| 2015 (2) | 0.26 | 0.2 | 2.3 | 22900.0 | 60.17 | -3.67 | 903.58 | -64.77 | 0.00 | 0 | 322.89 | 1.81 | 278.07 | 5.71 |
| 2014 (1) | 0.26 | -14.96 | 0.01 | -99.74 | 62.46 | 12.44 | 2564.76 | 330.77 | 0.00 | 0 | 317.16 | 12.88 | 263.04 | 10.54 |
| 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) | 0.31 | -5.3 | 11.37 | 17.01 | 36.85 | 34.47 | 64.26 | -13.15 | -6.67 | 4.73 | -3.32 | -9.52 | 219.28 | -2.43 | -17.65 | 161.67 | -3.08 | -20.02 |
| 24Q2 (19) | 0.33 | 16.12 | 4.6 | 12.43 | -4.75 | -3.27 | 73.99 | 21.02 | 109.66 | 4.89 | -33.34 | -18.64 | 224.74 | -19.59 | 1.44 | 166.80 | -22.27 | -1.17 |
| 24Q1 (18) | 0.29 | 1.35 | -7.3 | 13.05 | 4.4 | -28.88 | 61.14 | 35.99 | 485.63 | 7.34 | -61.49 | -87.44 | 279.49 | 1.8 | 18.34 | 214.58 | 2.18 | 21.38 |
| 23Q4 (17) | 0.28 | -0.07 | -16.91 | 12.5 | -1.19 | -43.28 | 44.96 | -34.7 | 420.97 | 19.05 | 264.63 | -87.59 | 274.56 | 3.11 | 29.34 | 210.01 | 3.89 | 30.92 |
| 23Q3 (16) | 0.28 | -11.06 | -29.76 | 12.65 | -1.56 | -58.48 | 68.85 | 95.1 | 159.32 | 5.23 | -13.07 | 9.08 | 266.27 | 20.19 | 48.75 | 202.15 | 19.77 | 50.91 |
| 23Q2 (15) | 0.32 | 2.92 | -28.83 | 12.85 | -29.97 | -38.6 | 35.29 | 238.03 | -42.99 | 6.01 | -89.71 | 437.79 | 221.54 | -6.19 | 64.1 | 168.78 | -4.53 | 64.1 |
| 23Q1 (14) | 0.31 | -9.16 | -9.61 | 18.35 | -16.74 | 47.51 | 10.44 | 20.97 | -84.86 | 58.40 | -61.95 | 3868.21 | 236.17 | 11.25 | -1.96 | 176.79 | 10.21 | 1.67 |
| 22Q4 (13) | 0.34 | -15.53 | -9.54 | 22.04 | -27.67 | 59.59 | 8.63 | -67.5 | 218.54 | 153.50 | 3104.38 | 499.61 | 212.28 | 18.59 | -1.67 | 160.41 | 19.75 | 7.76 |
| 22Q3 (12) | 0.40 | -9.89 | 12.48 | 30.47 | 45.58 | 117.95 | 26.55 | -57.11 | 163.92 | 4.79 | 328.61 | -81.29 | 179.00 | 32.59 | -22.18 | 133.95 | 30.24 | -18.6 |
| 22Q2 (11) | 0.45 | 30.72 | 31.52 | 20.93 | 68.25 | 166.62 | 61.90 | -10.25 | -58.22 | 1.12 | -24.06 | -13.3 | 135.00 | -43.96 | -46.48 | 102.85 | -40.85 | -42.54 |
| 22Q1 (10) | 0.34 | -9.09 | -4.35 | 12.44 | -9.92 | 25.4 | 68.97 | 1047.39 | -64.89 | 1.47 | -94.25 | 67.61 | 240.90 | 11.59 | -2.18 | 173.88 | 16.81 | -5.82 |
| 21Q4 (9) | 0.38 | 5.04 | 2.35 | 13.81 | -1.22 | 45.83 | -7.28 | -172.37 | -105.98 | 25.60 | 0.0 | 1710.53 | 215.88 | -6.15 | -11.28 | 148.86 | -9.54 | -15.39 |
| 21Q3 (8) | 0.36 | 5.37 | -4.69 | 13.98 | 78.09 | 19.69 | 10.06 | -93.21 | -96.51 | 25.60 | 1885.88 | 2396.59 | 230.03 | -8.81 | -3.08 | 164.55 | -8.06 | -14.39 |
| 21Q2 (7) | 0.34 | -4.93 | -1.88 | 7.85 | -20.87 | 210.28 | 148.17 | -24.56 | -67.12 | 1.29 | 46.81 | 278.55 | 252.25 | 2.42 | 12.01 | 178.98 | -3.05 | 1.18 |
| 21Q1 (6) | 0.36 | -2.73 | 58.74 | 9.92 | 4.75 | 372.38 | 196.42 | 61.45 | 31.61 | 0.88 | -37.9 | 48.01 | 246.28 | 1.22 | -33.43 | 184.62 | 4.94 | -38.62 |
| 20Q4 (5) | 0.37 | -2.19 | 44.2 | 9.47 | -18.92 | 130.98 | 121.66 | -57.75 | -27.04 | 1.41 | 37.89 | 105.02 | 243.32 | 2.52 | -25.15 | 175.93 | -8.47 | -33.89 |
| 20Q3 (4) | 0.37 | 8.48 | 0.0 | 11.68 | 361.66 | 0.0 | 287.95 | -36.09 | 0.0 | 1.03 | 201.11 | 0.0 | 237.33 | 5.39 | 0.0 | 192.22 | 8.67 | 0.0 |
| 20Q2 (3) | 0.35 | 53.81 | 0.0 | 2.53 | 20.48 | 0.0 | 450.58 | 201.92 | 0.0 | 0.34 | -42.59 | 0.0 | 225.20 | -39.12 | 0.0 | 176.89 | -41.19 | 0.0 |
| 20Q1 (2) | 0.22 | -11.64 | 0.0 | 2.1 | -48.78 | 0.0 | 149.24 | -10.5 | 0.0 | 0.59 | -13.98 | 0.0 | 369.93 | 13.8 | 0.0 | 300.77 | 13.02 | 0.0 |
| 19Q4 (1) | 0.25 | 0.0 | 0.0 | 4.1 | 0.0 | 0.0 | 166.75 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 325.06 | 0.0 | 0.0 | 266.12 | 0.0 | 0.0 |
