- 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) | 0.40 | -1.6 | 35.58 | 17.27 | 98.53 | -13.15 | 104.99 | -84.57 | 1.72 | 27.78 | 122.04 | -14.49 | 57.45 | -15.43 |
| 2022 (9) | 0.41 | 6.79 | 30.34 | 51.78 | 113.45 | 1.8 | 680.53 | -24.28 | 1.35 | 98.77 | 142.72 | 7.19 | 67.93 | -5.13 |
| 2021 (8) | 0.38 | 26.59 | 19.99 | 107.37 | 111.44 | 43.28 | 898.70 | 33.6 | 0.68 | 45.87 | 133.15 | -19.18 | 71.60 | -29.73 |
| 2020 (7) | 0.30 | 1.35 | 9.64 | 19.9 | 77.78 | 3.6 | 672.67 | 181.2 | 0.47 | 0 | 164.75 | 40.28 | 101.89 | 44.4 |
| 2019 (6) | 0.30 | 40.67 | 8.04 | 0 | 75.08 | -6.55 | 239.21 | -98.76 | 0.00 | 0 | 117.44 | -47.41 | 70.56 | -49.17 |
| 2018 (5) | 0.21 | -0.52 | 0 | 0 | 80.34 | 17.46 | 19266.60 | -7.66 | 0.00 | 0 | 223.32 | -15.46 | 138.82 | -30.17 |
| 2017 (4) | 0.21 | 2.72 | 0 | 0 | 68.4 | 10.73 | 20863.80 | 768.26 | 0.00 | 0 | 264.15 | -6.2 | 198.79 | -6.22 |
| 2016 (3) | 0.21 | 0.34 | 0 | 0 | 61.77 | -4.94 | 2402.93 | 74.62 | 0.00 | 0 | 281.61 | -8.83 | 211.98 | -2.41 |
| 2015 (2) | 0.21 | -13.49 | 0 | 0 | 64.98 | -10.78 | 1376.07 | 381.51 | 0.00 | 0 | 308.88 | 25.86 | 217.21 | 59.29 |
| 2014 (1) | 0.24 | -17.89 | 1.6 | -58.76 | 72.83 | 8.43 | 285.78 | -40.96 | 0.00 | 0 | 245.42 | 21.69 | 136.36 | 24.52 |
| 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) | 0.40 | -5.33 | -7.5 | 40.65 | 19.07 | 0.84 | 35.22 | -24.95 | -88.58 | 6.38 | 71.04 | -18.08 | 133.04 | 66.03 | 10.47 | 62.79 | 61.5 | 15.7 |
| 24Q2 (19) | 0.42 | 13.79 | -3.51 | 34.14 | 15.45 | 4.12 | 46.93 | 15.73 | -88.12 | 3.73 | -10.77 | -43.44 | 80.13 | -20.14 | -30.7 | 38.88 | -19.24 | -25.39 |
| 24Q1 (18) | 0.37 | -7.89 | -4.81 | 29.57 | -16.89 | -2.95 | 40.55 | 13.78 | -88.07 | 4.18 | -36.67 | -35.35 | 100.34 | -17.78 | -27.89 | 48.14 | -16.21 | -27.57 |
| 23Q4 (17) | 0.40 | -6.77 | -1.6 | 35.58 | -11.73 | 17.27 | 35.64 | -88.45 | -90.85 | 6.60 | -15.24 | 2.97 | 122.04 | 1.34 | -14.49 | 57.45 | 5.86 | -15.43 |
| 23Q3 (16) | 0.43 | -1.25 | 7.51 | 40.31 | 22.93 | 26.4 | 308.45 | -21.91 | -51.21 | 7.79 | 18.08 | 59.69 | 120.43 | 4.15 | -21.35 | 54.27 | 4.15 | -31.91 |
| 23Q2 (15) | 0.43 | 12.24 | 2.75 | 32.79 | 7.61 | 27.54 | 395.01 | 16.23 | -61.05 | 6.59 | 2.0 | 256.45 | 115.63 | -16.9 | 17.22 | 52.11 | -21.59 | 10.08 |
| 23Q1 (14) | 0.39 | -4.78 | 3.37 | 30.47 | 0.43 | 41.85 | 339.85 | -12.76 | -65.96 | 6.46 | 0.87 | 191.43 | 139.15 | -2.5 | 10.3 | 66.46 | -2.16 | 7.31 |
| 22Q4 (13) | 0.41 | 1.86 | 6.79 | 30.34 | -4.86 | 51.78 | 389.57 | -38.37 | -46.56 | 6.41 | 31.44 | 141.87 | 142.72 | -6.8 | 7.19 | 67.93 | -14.77 | -5.13 |
| 22Q3 (12) | 0.40 | -5.62 | 8.56 | 31.89 | 24.04 | 71.45 | 632.14 | -37.67 | -34.38 | 4.88 | 163.59 | 96.54 | 153.13 | 55.24 | 8.96 | 79.70 | 68.36 | 0.92 |
| 22Q2 (11) | 0.42 | 12.92 | 10.99 | 25.71 | 19.69 | 90.02 | 1014.14 | 1.59 | 9.07 | 1.85 | -16.61 | -19.18 | 98.64 | -21.81 | -31.26 | 47.34 | -23.56 | -41.66 |
| 22Q1 (10) | 0.37 | -1.63 | 24.28 | 21.48 | 7.45 | 114.37 | 998.26 | 36.93 | -4.71 | 2.22 | -16.28 | 43.58 | 126.16 | -5.25 | -24.87 | 61.93 | -13.51 | -34.84 |
| 21Q4 (9) | 0.38 | 3.54 | 26.59 | 19.99 | 7.47 | 107.37 | 729.01 | -24.32 | -44.52 | 2.65 | 6.81 | 58.21 | 133.15 | -5.26 | -19.18 | 71.60 | -9.33 | -29.73 |
| 21Q3 (8) | 0.37 | -3.5 | 26.78 | 18.6 | 37.47 | 102.61 | 963.33 | 3.61 | -88.77 | 2.48 | 8.39 | 163.47 | 140.54 | -2.06 | 3.15 | 78.97 | -2.69 | 1.46 |
| 21Q2 (7) | 0.38 | 26.44 | 28.36 | 13.53 | 35.03 | 134.08 | 929.80 | -11.24 | -62.0 | 2.29 | 48.14 | 97.06 | 143.49 | -14.55 | 2.98 | 81.15 | -14.61 | 4.59 |
| 21Q1 (6) | 0.30 | 0.2 | 7.66 | 10.02 | 3.94 | 62.66 | 1047.58 | -20.28 | 415.92 | 1.54 | -7.75 | 350.2 | 167.92 | 1.92 | 27.29 | 95.04 | -6.72 | 25.88 |
| 20Q4 (5) | 0.30 | 3.7 | 1.35 | 9.64 | 5.01 | 19.9 | 1314.00 | -84.68 | 767.84 | 1.67 | 77.88 | 0 | 164.75 | 20.92 | 40.28 | 101.89 | 30.91 | 44.4 |
| 20Q3 (4) | 0.29 | -2.3 | 0.0 | 9.18 | 58.82 | 0.0 | 8574.74 | 250.41 | 0.0 | 0.94 | -18.93 | 0.0 | 136.25 | -2.22 | 0.0 | 77.83 | 0.31 | 0.0 |
| 20Q2 (3) | 0.30 | 6.05 | 0.0 | 5.78 | -6.17 | 0.0 | 2447.03 | 1105.14 | 0.0 | 1.16 | 238.43 | 0.0 | 139.34 | 5.62 | 0.0 | 77.59 | 2.77 | 0.0 |
| 20Q1 (2) | 0.28 | -5.67 | 0.0 | 6.16 | -23.38 | 0.0 | 203.05 | 34.11 | 0.0 | 0.34 | 0 | 0.0 | 131.92 | 12.33 | 0.0 | 75.50 | 7.0 | 0.0 |
| 19Q4 (1) | 0.30 | 0.0 | 0.0 | 8.04 | 0.0 | 0.0 | 151.41 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 117.44 | 0.0 | 0.0 | 70.56 | 0.0 | 0.0 |
