- 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) | 0.25 | -7.78 | 0.14 | -83.91 | 44.99 | 14.27 | 543.82 | 412.51 | 0.02 | -21.76 | 290.35 | 16.6 | 199.77 | 29.08 |
| 2022 (9) | 0.27 | -21.62 | 0.87 | -76.74 | 39.37 | -8.34 | 106.11 | -46.39 | 0.03 | 404.45 | 249.01 | 42.19 | 154.77 | 47.99 |
| 2021 (8) | 0.35 | 7.54 | 3.74 | 64.76 | 42.95 | 30.15 | 197.93 | 109.83 | 0.01 | -90.45 | 175.12 | -8.35 | 104.58 | -17.69 |
| 2020 (7) | 0.32 | 0.15 | 2.27 | 12.94 | 33.0 | -20.77 | 94.33 | -1.96 | 0.06 | -62.22 | 191.08 | -17.61 | 127.05 | -18.73 |
| 2019 (6) | 0.32 | -6.27 | 2.01 | -18.29 | 41.65 | -3.41 | 96.22 | 19.8 | 0.16 | -14.14 | 231.92 | -2.01 | 156.33 | -2.24 |
| 2018 (5) | 0.34 | -9.65 | 2.46 | -20.39 | 43.12 | -6.55 | 80.32 | -31.53 | 0.19 | 7.86 | 236.68 | 2.96 | 159.91 | 2.19 |
| 2017 (4) | 0.38 | 0.61 | 3.09 | 60.94 | 46.14 | 7.35 | 117.30 | -29.48 | 0.18 | 48.14 | 229.88 | 3.86 | 156.49 | 2.31 |
| 2016 (3) | 0.38 | 3.69 | 1.92 | 10.98 | 42.98 | 4.6 | 166.33 | 148.33 | 0.12 | -16.29 | 221.33 | -4.64 | 152.96 | 1.0 |
| 2015 (2) | 0.37 | -19.93 | 1.73 | -69.05 | 41.09 | -4.55 | 66.98 | -25.24 | 0.14 | 0 | 232.11 | 23.97 | 151.45 | 12.54 |
| 2014 (1) | 0.46 | -0.85 | 5.59 | 9.82 | 43.05 | 8.99 | 89.59 | -6.73 | 0.00 | 0 | 187.23 | -0.54 | 134.58 | -1.92 |
| 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) | 0.23 | -27.83 | -4.47 | 0.16 | 0.0 | 0.0 | 1248.10 | 184.18 | 69.25 | 0.00 | 0 | -100.0 | 282.99 | 42.74 | 2.96 | 179.72 | 33.73 | 1.93 |
| 24Q2 (19) | 0.32 | -7.11 | 2.41 | 0.16 | 6.67 | -83.16 | 439.19 | -47.65 | -27.94 | 0.00 | 0 | -100.0 | 198.25 | 1.08 | -11.07 | 134.39 | 3.94 | -10.81 |
| 24Q1 (18) | 0.35 | 38.19 | 9.83 | 0.15 | 7.14 | 25.0 | 839.02 | 5.97 | 223.57 | 0.00 | -100.0 | -100.0 | 196.13 | -32.45 | -2.81 | 129.30 | -35.28 | 6.48 |
| 23Q4 (17) | 0.25 | 3.12 | -7.78 | 0.14 | -12.5 | -83.91 | 791.78 | 7.37 | 199.54 | 0.11 | 43.31 | -31.65 | 290.35 | 5.64 | 16.6 | 199.77 | 13.31 | 29.08 |
| 23Q3 (16) | 0.24 | -22.63 | -14.84 | 0.16 | -83.16 | -90.96 | 737.41 | 20.98 | 687.33 | 0.08 | -15.93 | 5.49 | 274.85 | 23.29 | 22.02 | 176.31 | 17.02 | 37.09 |
| 23Q2 (15) | 0.32 | -0.38 | -19.21 | 0.95 | 691.67 | -79.61 | 609.51 | 135.06 | 581.09 | 0.09 | -11.55 | 84.53 | 222.93 | 10.47 | 32.85 | 150.67 | 24.08 | 50.41 |
| 23Q1 (14) | 0.32 | 16.03 | -1.77 | 0.12 | -86.21 | -96.53 | 259.30 | -1.9 | 233.93 | 0.10 | -35.86 | 50.0 | 201.81 | -18.96 | 5.25 | 121.43 | -21.54 | 24.39 |
| 22Q4 (13) | 0.27 | -4.79 | -21.62 | 0.87 | -50.85 | -76.74 | 264.33 | 182.22 | 71.99 | 0.16 | 121.2 | 910.75 | 249.01 | 10.55 | 42.19 | 154.77 | 20.34 | 47.99 |
| 22Q3 (12) | 0.29 | -26.59 | -19.85 | 1.77 | -62.02 | -52.8 | 93.66 | 4.66 | -64.27 | 0.07 | 47.05 | 366.67 | 225.25 | 34.23 | 43.37 | 128.61 | 28.39 | 52.2 |
| 22Q2 (11) | 0.39 | 21.12 | 36.65 | 4.66 | 34.68 | 161.8 | 89.49 | 15.25 | -64.2 | 0.05 | -28.1 | -66.94 | 167.81 | -12.49 | -11.88 | 100.17 | 2.61 | 1.0 |
| 22Q1 (10) | 0.32 | -7.42 | 11.26 | 3.46 | -7.49 | 62.44 | 77.65 | -49.48 | -49.69 | 0.07 | 332.18 | -74.48 | 191.75 | 9.5 | -6.4 | 97.62 | -6.66 | -17.75 |
| 21Q4 (9) | 0.35 | -2.63 | 7.54 | 3.74 | -0.27 | 64.76 | 153.69 | -41.36 | -17.89 | 0.02 | 2.13 | -90.2 | 175.12 | 11.46 | -8.35 | 104.58 | 23.76 | -17.69 |
| 21Q3 (8) | 0.36 | 25.16 | 15.86 | 3.75 | 110.67 | 63.76 | 262.11 | 4.86 | 78.6 | 0.02 | -89.58 | -91.55 | 157.11 | -17.5 | -14.26 | 84.50 | -14.8 | -25.06 |
| 21Q2 (7) | 0.29 | -1.38 | -19.67 | 1.78 | -16.43 | -21.93 | 249.97 | 61.96 | 302.66 | 0.15 | -44.5 | -87.73 | 190.43 | -7.04 | 2.24 | 99.18 | -16.44 | -15.39 |
| 21Q1 (6) | 0.29 | -10.51 | 9.58 | 2.13 | -6.17 | 14.52 | 154.34 | -17.54 | 477.19 | 0.27 | 66.02 | -89.53 | 204.86 | 7.21 | -29.61 | 118.69 | -6.58 | -4.0 |
| 20Q4 (5) | 0.32 | 4.9 | 0.15 | 2.27 | -0.87 | 12.94 | 187.18 | 27.54 | 68.15 | 0.16 | -11.95 | -70.22 | 191.08 | 4.28 | -17.61 | 127.05 | 12.68 | -15.78 |
| 20Q3 (4) | 0.31 | -13.23 | 0.0 | 2.29 | 0.44 | 0.0 | 146.76 | 136.4 | 0.0 | 0.18 | -84.87 | 0.0 | 183.24 | -1.62 | 0.0 | 112.75 | -3.81 | 0.0 |
| 20Q2 (3) | 0.36 | 34.53 | 0.0 | 2.28 | 22.58 | 0.0 | 62.08 | 132.16 | 0.0 | 1.22 | -52.64 | 0.0 | 186.26 | -36.0 | 0.0 | 117.22 | -5.19 | 0.0 |
| 20Q1 (2) | 0.26 | -18.21 | 0.0 | 1.86 | -7.46 | 0.0 | 26.74 | -75.98 | 0.0 | 2.58 | 372.07 | 0.0 | 291.05 | 25.5 | 0.0 | 123.64 | -18.04 | 0.0 |
| 19Q4 (1) | 0.32 | 0.0 | 0.0 | 2.01 | 0.0 | 0.0 | 111.32 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 231.92 | 0.0 | 0.0 | 150.86 | 0.0 | 0.0 |
