- 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) | 0.46 | -16.68 | 40.32 | -31.14 | 53.19 | -16.7 | 12.21 | -39.43 | 0.38 | -66.53 | 168.19 | 9.45 | 89.67 | 1.51 |
| 2022 (9) | 0.55 | 10.71 | 58.55 | 49.55 | 63.85 | -5.06 | 20.16 | -9.92 | 1.15 | 150.29 | 153.67 | 4.43 | 88.34 | 10.58 |
| 2021 (8) | 0.50 | 4.87 | 39.15 | 4.6 | 67.25 | 29.2 | 22.38 | 44.2 | 0.46 | 336.3 | 147.15 | 0.68 | 79.89 | 8.92 |
| 2020 (7) | 0.47 | -11.83 | 37.43 | -22.89 | 52.05 | -15.02 | 15.52 | 80.47 | 0.11 | -94.87 | 146.16 | 4.96 | 73.35 | -1.24 |
| 2019 (6) | 0.54 | -8.81 | 48.54 | -8.74 | 61.25 | -26.93 | 8.60 | -41.62 | 2.05 | 260.75 | 139.25 | 5.66 | 74.27 | 16.47 |
| 2018 (5) | 0.59 | -5.02 | 53.19 | 1.18 | 83.82 | 10.61 | 14.73 | 20.84 | 0.57 | -54.38 | 131.79 | 0.35 | 63.77 | -17.19 |
| 2017 (4) | 0.62 | 15.28 | 52.57 | 70.46 | 75.78 | 16.85 | 12.19 | 32.5 | 1.24 | 58.48 | 131.33 | -20.5 | 77.01 | -14.77 |
| 2016 (3) | 0.54 | -9.55 | 30.84 | -32.63 | 64.85 | -9.43 | 9.20 | -46.51 | 0.79 | 1185.62 | 165.20 | 16.84 | 90.36 | 13.18 |
| 2015 (2) | 0.60 | 2.21 | 45.78 | 16.7 | 71.6 | -8.4 | 17.20 | -28.95 | 0.06 | -91.43 | 141.39 | 8.18 | 79.84 | 13.25 |
| 2014 (1) | 0.58 | 4.25 | 39.23 | 11.45 | 78.17 | 32.87 | 24.21 | 34.87 | 0.71 | 0 | 130.70 | -3.5 | 70.50 | 14.26 |
| 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) | 0.48 | -2.91 | 1.4 | 44.42 | 10.33 | 11.38 | 10.80 | -19.28 | -42.25 | 1.93 | 130.5 | -40.12 | 168.03 | 7.56 | -7.45 | 89.02 | 10.15 | 0.5 |
| 24Q2 (19) | 0.49 | 3.54 | -1.67 | 40.26 | -0.42 | 2.31 | 13.38 | 273.74 | 24.0 | 0.84 | -78.62 | -90.22 | 156.22 | -4.44 | -8.21 | 80.82 | 0.4 | -4.34 |
| 24Q1 (18) | 0.48 | 3.9 | -9.19 | 40.43 | 0.27 | -24.73 | 3.58 | -72.9 | -53.32 | 3.92 | 190.79 | -39.75 | 163.48 | -2.8 | -0.6 | 80.50 | -10.23 | -10.4 |
| 23Q4 (17) | 0.46 | -2.92 | -16.68 | 40.32 | 1.1 | -31.14 | 13.21 | -29.36 | 70.89 | 1.35 | -58.22 | -79.58 | 168.19 | -7.36 | 9.45 | 89.67 | 1.23 | 1.51 |
| 23Q3 (16) | 0.47 | -5.85 | -13.76 | 39.88 | 1.35 | -25.8 | 18.70 | 73.31 | -29.73 | 3.23 | -62.36 | 241.39 | 181.56 | 6.68 | 27.92 | 88.58 | 4.84 | 9.12 |
| 23Q2 (15) | 0.50 | -4.38 | -5.63 | 39.35 | -26.74 | -11.51 | 10.79 | 40.68 | -67.06 | 8.58 | 31.75 | 674.52 | 170.19 | 3.48 | 19.87 | 84.49 | -5.96 | 15.34 |
| 23Q1 (14) | 0.53 | -4.66 | 8.89 | 53.71 | -8.27 | 41.86 | 7.67 | -0.78 | -67.5 | 6.51 | -1.44 | 13037.56 | 164.47 | 7.03 | 11.51 | 89.84 | 1.7 | 20.19 |
| 22Q4 (13) | 0.55 | 0.47 | 10.71 | 58.55 | 8.93 | 49.55 | 7.73 | -70.95 | -67.25 | 6.61 | 598.5 | 244.34 | 153.67 | 8.27 | 4.43 | 88.34 | 8.82 | 10.58 |
| 22Q3 (12) | 0.55 | 3.02 | 9.33 | 53.75 | 20.87 | 48.93 | 26.61 | -18.77 | 253.86 | 0.95 | -14.6 | -56.77 | 141.93 | -0.04 | -6.91 | 81.18 | 10.83 | 5.01 |
| 22Q2 (11) | 0.53 | 10.34 | 10.39 | 44.47 | 17.46 | 22.85 | 32.76 | 38.81 | -9.78 | 1.11 | 2134.68 | -49.37 | 141.98 | -3.74 | -10.73 | 73.25 | -2.01 | -16.34 |
| 22Q1 (10) | 0.48 | -3.07 | 4.12 | 37.86 | -3.3 | 12.28 | 23.60 | 0.0 | 12.54 | 0.05 | -97.42 | -85.74 | 147.49 | 0.23 | -1.88 | 74.75 | -6.43 | -2.5 |
| 21Q4 (9) | 0.50 | -0.78 | 4.87 | 39.15 | 8.48 | 4.6 | 23.60 | 213.83 | 161.64 | 1.92 | -12.3 | 95.72 | 147.15 | -3.49 | 0.68 | 79.89 | 3.34 | 8.92 |
| 21Q3 (8) | 0.50 | 4.02 | 1.23 | 36.09 | -0.3 | -14.32 | 7.52 | -79.29 | 2792.31 | 2.19 | 0.0 | -73.94 | 152.47 | -4.13 | 12.15 | 77.31 | -11.71 | 9.66 |
| 21Q2 (7) | 0.48 | 4.08 | -5.69 | 36.2 | 7.35 | -13.38 | 36.31 | 73.15 | 279.81 | 2.19 | 529.27 | 0.45 | 159.04 | 5.8 | 11.33 | 87.56 | 14.2 | 5.09 |
| 21Q1 (6) | 0.46 | -2.38 | -9.19 | 33.72 | -9.91 | -26.25 | 20.97 | 132.48 | -43.0 | 0.35 | -64.54 | -81.78 | 150.32 | 2.85 | -3.52 | 76.67 | 4.53 | -12.98 |
| 20Q4 (5) | 0.47 | -4.22 | -11.83 | 37.43 | -11.13 | -22.89 | 9.02 | 3369.23 | 742.99 | 0.98 | -88.32 | -98.75 | 146.16 | 7.51 | 4.96 | 73.35 | 4.04 | -1.24 |
| 20Q3 (4) | 0.50 | -3.09 | 0.0 | 42.12 | 0.79 | 0.0 | 0.26 | -97.28 | 0.0 | 8.40 | 285.51 | 0.0 | 135.95 | -4.84 | 0.0 | 70.50 | -15.39 | 0.0 |
| 20Q2 (3) | 0.51 | 0.22 | 0.0 | 41.79 | -8.6 | 0.0 | 9.56 | -74.01 | 0.0 | 2.18 | 14.17 | 0.0 | 142.86 | -8.31 | 0.0 | 83.32 | -5.44 | 0.0 |
| 20Q1 (2) | 0.51 | -5.22 | 0.0 | 45.72 | -5.81 | 0.0 | 36.79 | 3338.32 | 0.0 | 1.91 | -97.57 | 0.0 | 155.80 | 11.89 | 0.0 | 88.11 | 18.63 | 0.0 |
| 19Q4 (1) | 0.54 | 0.0 | 0.0 | 48.54 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 78.43 | 0.0 | 0.0 | 139.25 | 0.0 | 0.0 | 74.27 | 0.0 | 0.0 |
