- 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 | -0.39 | 13.97 | 13.39 | 83.18 | -20.98 | 94.42 | 15.13 | 0.66 | 65.68 | 263.34 | 20.44 | 178.10 | 13.43 |
| 2022 (9) | 0.28 | -20.3 | 12.32 | -38.46 | 105.27 | 31.82 | 82.01 | 80.36 | 0.40 | -60.14 | 218.65 | 33.22 | 157.01 | 37.35 |
| 2021 (8) | 0.35 | -15.51 | 20.02 | -30.8 | 79.86 | 48.88 | 45.47 | 53.82 | 1.00 | -44.75 | 164.13 | 20.58 | 114.31 | 22.4 |
| 2020 (7) | 0.42 | 6.06 | 28.93 | 9.46 | 53.64 | -28.88 | 29.56 | -52.25 | 1.81 | 260.67 | 136.12 | 11.56 | 93.39 | 1.84 |
| 2019 (6) | 0.39 | 5.16 | 26.43 | 0.42 | 75.42 | -11.89 | 61.91 | -72.62 | 0.50 | 16.63 | 122.01 | -3.88 | 91.70 | -4.26 |
| 2018 (5) | 0.37 | -4.15 | 26.32 | -9.4 | 85.6 | 37.14 | 226.15 | 125.27 | 0.43 | 0 | 126.94 | 14.97 | 95.78 | 0.63 |
| 2017 (4) | 0.39 | 35.96 | 29.05 | 116.63 | 62.42 | 21.35 | 100.39 | -43.93 | 0.00 | 0 | 110.41 | -28.25 | 95.18 | -20.36 |
| 2016 (3) | 0.29 | 48.13 | 13.41 | 74.61 | 51.44 | -10.35 | 179.04 | -71.7 | 0.00 | 0 | 153.88 | -27.4 | 119.51 | -28.98 |
| 2015 (2) | 0.19 | 53.75 | 7.68 | 668.0 | 57.38 | -35.56 | 632.57 | -31.17 | 0.00 | 0 | 211.97 | -53.86 | 168.27 | -55.43 |
| 2014 (1) | 0.13 | -7.66 | 1.0 | 38.89 | 89.04 | 0.95 | 919.03 | -7.18 | 0.00 | 0 | 459.36 | 5.92 | 377.53 | 8.21 |
| 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) | 0.27 | -7.26 | 8.58 | 14.96 | 133.39 | 105.21 | 103.24 | -58.57 | 32.84 | 1.74 | 0.29 | 135.12 | 193.12 | 10.38 | 0.22 | 112.82 | 10.87 | -4.62 |
| 24Q2 (19) | 0.29 | 28.41 | 4.03 | 6.41 | -11.59 | 522.33 | 249.22 | 248.02 | 92.61 | 1.74 | 2.87 | 1576.52 | 174.96 | -31.14 | 21.4 | 101.76 | -31.17 | 7.93 |
| 24Q1 (18) | 0.23 | -18.32 | -4.45 | 7.25 | -48.1 | -6.81 | 71.61 | -80.72 | 35.91 | 1.69 | -48.39 | 83.72 | 254.08 | -3.52 | 14.22 | 147.85 | -16.98 | 0.87 |
| 23Q4 (17) | 0.28 | 11.63 | -0.39 | 13.97 | 91.63 | 13.39 | 371.38 | 377.84 | 361.11 | 3.28 | 341.59 | 70.06 | 263.34 | 36.66 | 20.44 | 178.10 | 50.57 | 13.43 |
| 23Q3 (16) | 0.25 | -11.15 | -28.42 | 7.29 | 607.77 | -54.86 | 77.72 | -39.93 | 1.7 | 0.74 | 615.13 | -43.67 | 192.70 | 33.71 | 32.25 | 118.28 | 25.46 | 12.51 |
| 23Q2 (15) | 0.28 | 17.94 | -22.76 | 1.03 | -86.76 | -88.5 | 129.39 | 145.57 | 16.77 | 0.10 | -88.73 | -80.71 | 144.12 | -35.21 | 19.54 | 94.28 | -35.68 | 9.99 |
| 23Q1 (14) | 0.24 | -14.85 | -28.53 | 7.78 | -36.85 | -55.52 | 52.69 | -34.58 | -16.74 | 0.92 | -52.23 | -66.77 | 222.44 | 1.73 | 29.95 | 146.58 | -6.64 | 17.57 |
| 22Q4 (13) | 0.28 | -19.78 | -20.3 | 12.32 | -23.72 | -38.46 | 80.54 | 5.39 | 87.04 | 1.93 | 46.27 | -57.27 | 218.65 | 50.06 | 33.22 | 157.01 | 49.35 | 37.35 |
| 22Q3 (12) | 0.35 | -4.13 | -5.96 | 16.15 | 80.25 | -29.9 | 76.42 | -31.04 | 33.39 | 1.32 | 144.96 | -62.21 | 145.71 | 20.86 | -5.09 | 105.13 | 22.64 | 0.82 |
| 22Q2 (11) | 0.36 | 9.13 | -9.15 | 8.96 | -48.77 | -57.43 | 110.81 | 75.11 | 119.6 | 0.54 | -80.59 | -77.8 | 120.56 | -29.57 | 6.34 | 85.72 | -31.24 | 12.45 |
| 22Q1 (10) | 0.33 | -5.05 | -14.33 | 17.49 | -12.64 | -26.64 | 63.28 | 46.96 | 87.83 | 2.77 | -38.56 | -38.01 | 171.18 | 4.3 | 25.69 | 124.67 | 9.06 | 36.18 |
| 21Q4 (9) | 0.35 | -5.34 | -15.51 | 20.02 | -13.11 | -30.8 | 43.06 | -24.84 | 44.59 | 4.51 | 29.37 | -27.18 | 164.13 | 6.91 | 20.58 | 114.31 | 9.63 | 22.4 |
| 21Q3 (8) | 0.37 | -7.38 | -14.91 | 23.04 | 9.45 | -24.14 | 57.29 | 13.54 | 87.22 | 3.48 | 43.87 | 12.91 | 153.52 | 35.42 | 65.34 | 104.27 | 36.78 | 65.48 |
| 21Q2 (7) | 0.40 | 2.91 | -13.19 | 21.05 | -11.7 | -5.39 | 50.46 | 49.78 | 95.2 | 2.42 | -45.79 | -27.78 | 113.37 | -16.76 | 24.57 | 76.23 | -16.73 | 17.84 |
| 21Q1 (6) | 0.39 | -6.36 | 0.86 | 23.84 | -17.59 | -4.53 | 33.69 | 13.13 | 4.47 | 4.47 | -27.82 | 35.53 | 136.19 | 0.05 | 13.39 | 91.55 | -1.97 | 9.89 |
| 20Q4 (5) | 0.42 | -4.66 | 6.06 | 28.93 | -4.74 | 9.46 | 29.78 | -2.68 | -10.68 | 6.19 | 100.57 | 45.71 | 136.12 | 46.6 | 11.56 | 93.39 | 48.21 | 6.1 |
| 20Q3 (4) | 0.44 | -5.51 | 0.0 | 30.37 | 36.49 | 0.0 | 30.60 | 18.38 | 0.0 | 3.09 | -7.97 | 0.0 | 92.85 | 2.02 | 0.0 | 63.01 | -2.6 | 0.0 |
| 20Q2 (3) | 0.46 | 19.56 | 0.0 | 22.25 | -10.89 | 0.0 | 25.85 | -19.84 | 0.0 | 3.35 | 1.73 | 0.0 | 91.01 | -24.23 | 0.0 | 64.69 | -22.35 | 0.0 |
| 20Q1 (2) | 0.39 | -1.53 | 0.0 | 24.97 | -5.52 | 0.0 | 32.25 | -3.27 | 0.0 | 3.30 | -22.4 | 0.0 | 120.11 | -1.56 | 0.0 | 83.31 | -5.35 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | 26.43 | 0.0 | 0.0 | 33.34 | 0.0 | 0.0 | 4.25 | 0.0 | 0.0 | 122.01 | 0.0 | 0.0 | 88.02 | 0.0 | 0.0 |
