- 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) | 0.45 | -5.23 | 155.58 | -10.21 | 609.62 | 1.65 | 14.81 | -20.55 | 0.30 | -52.49 | 139.40 | 6.26 | 28.12 | 7.62 |
| 2022 (9) | 0.47 | 1.88 | 173.28 | 8.48 | 599.72 | 2.0 | 18.64 | -62.85 | 0.63 | 105.46 | 131.19 | -3.91 | 26.13 | 0.35 |
| 2021 (8) | 0.46 | 23.15 | 159.73 | 75.66 | 587.95 | 37.16 | 50.17 | 103.61 | 0.31 | -40.99 | 136.53 | -10.99 | 26.04 | -32.94 |
| 2020 (7) | 0.38 | -23.29 | 90.93 | -40.22 | 428.66 | -4.45 | 24.64 | 201.96 | 0.52 | -81.76 | 153.39 | 4.47 | 38.83 | 39.63 |
| 2019 (6) | 0.49 | -2.99 | 152.11 | -12.42 | 448.64 | 12.81 | 8.16 | 23.82 | 2.86 | -37.7 | 146.83 | 11.8 | 27.81 | 4.08 |
| 2018 (5) | 0.51 | 20.93 | 173.68 | 45.9 | 397.7 | 25.26 | 6.59 | -69.02 | 4.59 | 162.4 | 131.33 | 17.46 | 26.72 | -27.76 |
| 2017 (4) | 0.42 | 17.25 | 119.04 | 46.94 | 317.49 | 25.94 | 21.27 | 8.85 | 1.75 | -25.78 | 111.81 | -23.0 | 36.99 | -34.87 |
| 2016 (3) | 0.36 | -1.08 | 81.01 | -5.24 | 252.1 | -18.82 | 19.54 | 23.75 | 2.36 | 21.63 | 145.20 | -6.67 | 56.79 | -33.94 |
| 2015 (2) | 0.36 | -8.97 | 85.49 | -18.18 | 310.53 | -13.48 | 15.79 | 49.24 | 1.94 | -37.63 | 155.58 | 5.44 | 85.97 | 50.22 |
| 2014 (1) | 0.40 | -5.17 | 104.49 | 11.54 | 358.92 | 2.2 | 10.58 | -39.92 | 3.11 | 0 | 147.55 | -17.26 | 57.23 | -12.12 |
| 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) | 0.43 | -4.8 | -9.73 | 142.25 | -10.58 | -16.96 | 17.15 | -0.06 | 18.03 | 2.44 | -6.89 | 102.05 | 153.29 | 3.48 | 17.47 | 27.09 | 4.92 | 2.07 |
| 24Q2 (19) | 0.45 | -6.79 | -6.87 | 159.08 | 5.67 | -13.07 | 17.16 | 7.65 | 33.44 | 2.63 | 177.16 | 15.81 | 148.13 | 16.53 | 13.54 | 25.82 | 3.53 | -1.56 |
| 24Q1 (18) | 0.48 | 7.98 | -3.48 | 150.55 | -3.23 | -5.29 | 15.94 | -13.04 | 12.49 | 0.95 | -10.41 | 10.04 | 127.12 | -8.81 | 8.23 | 24.94 | -11.31 | -2.81 |
| 23Q4 (17) | 0.45 | -5.79 | -5.23 | 155.58 | -9.18 | -10.21 | 18.33 | 26.15 | 51.49 | 1.06 | -12.61 | -65.18 | 139.40 | 6.83 | 6.26 | 28.12 | 5.95 | 7.62 |
| 23Q3 (16) | 0.47 | -1.78 | -5.87 | 171.31 | -6.39 | -15.7 | 14.53 | 12.99 | 67.59 | 1.21 | -46.63 | -78.29 | 130.49 | 0.02 | 3.6 | 26.54 | 1.18 | 20.8 |
| 23Q2 (15) | 0.48 | -3.4 | -5.27 | 183.0 | 15.12 | -7.55 | 12.86 | -9.24 | -60.2 | 2.27 | 163.34 | 21.19 | 130.46 | 11.08 | 0.09 | 26.23 | 2.22 | 14.74 |
| 23Q1 (14) | 0.50 | 6.02 | -4.54 | 158.96 | -8.26 | 13.03 | 14.17 | 17.11 | -65.57 | 0.86 | -71.65 | -55.42 | 117.45 | -10.47 | -5.5 | 25.66 | -1.8 | 2.31 |
| 22Q4 (13) | 0.47 | -6.42 | 1.88 | 173.28 | -14.73 | 8.48 | 12.10 | 39.56 | -73.75 | 3.04 | -45.52 | 154.34 | 131.19 | 4.16 | -3.91 | 26.13 | 18.93 | 0.35 |
| 22Q3 (12) | 0.50 | -1.16 | 5.68 | 203.21 | 2.66 | 59.73 | 8.67 | -73.17 | -77.77 | 5.57 | 197.94 | 376.01 | 125.95 | -3.37 | -3.0 | 21.97 | -3.89 | -2.92 |
| 22Q2 (11) | 0.51 | -2.65 | 23.92 | 197.94 | 40.74 | 79.6 | 32.31 | -21.48 | -44.61 | 1.87 | -3.12 | 62.28 | 130.34 | 4.87 | -12.51 | 22.86 | -8.85 | -24.3 |
| 22Q1 (10) | 0.52 | 13.14 | 42.95 | 140.64 | -11.95 | 60.13 | 41.15 | -10.72 | -37.47 | 1.93 | 61.74 | 60.68 | 124.29 | -8.97 | -25.83 | 25.08 | -3.69 | -26.43 |
| 21Q4 (9) | 0.46 | -2.93 | 23.15 | 159.73 | 25.55 | 75.66 | 46.09 | 18.18 | -14.27 | 1.19 | 1.96 | 1.44 | 136.53 | 5.15 | -10.99 | 26.04 | 15.07 | -32.94 |
| 21Q3 (8) | 0.48 | 15.91 | 9.7 | 127.22 | 15.43 | -1.27 | 39.00 | -33.14 | 22.91 | 1.17 | 1.57 | -58.69 | 129.84 | -12.84 | -1.08 | 22.63 | -25.07 | -13.72 |
| 21Q2 (7) | 0.41 | 12.3 | -15.44 | 110.21 | 25.48 | -28.3 | 58.33 | -11.37 | 223.7 | 1.15 | -4.08 | -75.9 | 148.97 | -11.11 | 18.99 | 30.20 | -11.41 | 15.66 |
| 21Q1 (6) | 0.37 | -2.53 | -24.5 | 87.83 | -3.41 | -43.29 | 65.81 | 22.41 | 501.0 | 1.20 | 2.12 | -85.83 | 167.58 | 9.25 | 14.73 | 34.09 | -12.21 | 25.7 |
| 20Q4 (5) | 0.38 | -13.54 | -23.29 | 90.93 | -29.44 | -40.22 | 53.76 | 69.43 | 386.08 | 1.18 | -58.48 | -87.75 | 153.39 | 16.86 | 4.47 | 38.83 | 48.04 | 39.63 |
| 20Q3 (4) | 0.44 | -10.66 | 0.0 | 128.86 | -16.17 | 0.0 | 31.73 | 76.08 | 0.0 | 2.83 | -40.74 | 0.0 | 131.26 | 4.84 | 0.0 | 26.23 | 0.46 | 0.0 |
| 20Q2 (3) | 0.49 | 0.27 | 0.0 | 153.72 | -0.75 | 0.0 | 18.02 | 64.57 | 0.0 | 4.78 | -43.62 | 0.0 | 125.20 | -14.29 | 0.0 | 26.11 | -3.72 | 0.0 |
| 20Q1 (2) | 0.49 | -0.96 | 0.0 | 154.88 | 1.82 | 0.0 | 10.95 | -0.99 | 0.0 | 8.48 | -11.74 | 0.0 | 146.07 | -0.52 | 0.0 | 27.12 | -2.48 | 0.0 |
| 19Q4 (1) | 0.49 | 0.0 | 0.0 | 152.11 | 0.0 | 0.0 | 11.06 | 0.0 | 0.0 | 9.61 | 0.0 | 0.0 | 146.83 | 0.0 | 0.0 | 27.81 | 0.0 | 0.0 |
