- 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) | 0.51 | 8.72 | 80.66 | 17.46 | 152.32 | -9.55 | 0.02 | -99.79 | 3.63 | 0.0 | 106.03 | -24.44 | 33.01 | -10.81 |
| 2022 (9) | 0.47 | -7.28 | 68.67 | 6.3 | 168.4 | -5.28 | 9.42 | -79.57 | 3.63 | 486.9 | 140.33 | 6.71 | 37.01 | -12.61 |
| 2021 (8) | 0.51 | 62.51 | 64.6 | 194.31 | 177.78 | 39.8 | 46.10 | 151.09 | 0.62 | -55.36 | 131.50 | -43.66 | 42.35 | -60.68 |
| 2020 (7) | 0.31 | -19.27 | 21.95 | -41.62 | 127.17 | -22.02 | 18.36 | -40.62 | 1.39 | 13.42 | 233.39 | 42.67 | 107.71 | 38.21 |
| 2019 (6) | 0.39 | 19.47 | 37.6 | 50.94 | 163.09 | -14.75 | 30.92 | 10.07 | 1.22 | 456.35 | 163.59 | -6.82 | 77.93 | 15.5 |
| 2018 (5) | 0.32 | -12.87 | 24.91 | -23.94 | 191.3 | -0.71 | 28.09 | 0.72 | 0.22 | -55.16 | 175.57 | -6.22 | 67.47 | -20.56 |
| 2017 (4) | 0.37 | 5.57 | 32.75 | 9.31 | 192.66 | 9.31 | 27.89 | -35.5 | 0.49 | 0 | 187.22 | 3.76 | 84.93 | 10.16 |
| 2016 (3) | 0.35 | 14.37 | 29.96 | 38.13 | 176.25 | -4.08 | 43.24 | 66.89 | 0.00 | 0 | 180.43 | -27.08 | 77.10 | -24.74 |
| 2015 (2) | 0.31 | -14.58 | 21.69 | -26.72 | 183.75 | -27.73 | 25.91 | 7.87 | 0.59 | -41.23 | 247.43 | -12.05 | 102.45 | -17.43 |
| 2014 (1) | 0.36 | -13.77 | 29.6 | -19.63 | 254.24 | 6.61 | 24.02 | 14.06 | 1.00 | 0 | 281.33 | 14.07 | 124.07 | 17.2 |
| 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) | 0.62 | 7.56 | 15.19 | 106.5 | 6.31 | 28.89 | 1.19 | -9.85 | 124.54 | 718.33 | 950.71 | 8257.45 | 117.49 | 16.14 | -0.27 | 42.58 | 56.95 | 39.7 |
| 24Q2 (19) | 0.57 | 12.64 | 4.59 | 100.18 | 18.07 | 27.52 | 1.32 | -40.0 | -87.78 | 68.37 | 79.03 | 695.41 | 101.16 | -4.63 | -8.82 | 27.13 | 8.82 | 3.67 |
| 24Q1 (18) | 0.51 | -0.35 | 5.44 | 84.85 | 5.19 | 6.64 | 2.20 | 127.3 | -37.32 | 38.19 | 344.29 | 102.69 | 106.07 | 0.04 | -17.55 | 24.93 | -24.48 | -29.91 |
| 23Q4 (17) | 0.51 | -4.59 | 8.72 | 80.66 | -2.38 | 17.46 | -8.06 | -66.19 | 69.45 | 8.60 | 0.0 | 50.32 | 106.03 | -10.0 | -24.44 | 33.01 | 8.3 | -10.81 |
| 23Q3 (16) | 0.54 | -2.33 | 10.86 | 82.63 | 5.18 | 15.61 | -4.85 | -144.91 | -131.13 | 8.60 | 0.0 | 50.32 | 117.81 | 6.19 | -8.08 | 30.48 | 16.47 | -11.91 |
| 23Q2 (15) | 0.55 | 13.56 | 3.02 | 78.56 | -1.27 | 5.78 | 10.80 | 207.69 | -63.34 | 8.60 | -54.38 | 114.73 | 110.94 | -13.77 | -14.41 | 26.17 | -26.43 | -35.29 |
| 23Q1 (14) | 0.48 | 2.74 | 0.9 | 79.57 | 15.87 | 35.53 | 3.51 | 113.31 | -91.21 | 18.84 | 229.49 | 505.07 | 128.65 | -8.32 | -13.22 | 35.57 | -3.89 | -2.47 |
| 22Q4 (13) | 0.47 | -2.71 | -7.28 | 68.67 | -3.92 | 6.3 | -26.38 | -269.32 | -156.16 | 5.72 | 0.0 | 215.96 | 140.33 | 9.5 | 6.71 | 37.01 | 6.97 | -12.61 |
| 22Q3 (12) | 0.48 | -9.24 | 1.7 | 71.47 | -3.77 | 34.62 | 15.58 | -47.11 | -64.28 | 5.72 | 42.86 | 275.79 | 128.16 | -1.13 | -4.69 | 34.60 | -14.44 | -27.02 |
| 22Q2 (11) | 0.53 | 11.21 | 34.94 | 74.27 | 26.5 | 113.11 | 29.46 | -26.18 | -39.84 | 4.00 | 28.55 | 175.52 | 129.62 | -12.57 | -24.54 | 40.44 | 10.89 | -41.36 |
| 22Q1 (10) | 0.48 | -5.58 | 35.94 | 58.71 | -9.12 | 115.61 | 39.91 | -15.03 | -10.27 | 3.11 | 72.05 | 34.32 | 148.25 | 12.74 | -26.73 | 36.47 | -13.88 | -57.21 |
| 21Q4 (9) | 0.51 | 6.71 | 62.51 | 64.6 | 21.68 | 194.31 | 46.97 | 7.68 | 629.54 | 1.81 | 18.94 | -44.5 | 131.50 | -2.2 | -43.66 | 42.35 | -10.67 | -60.68 |
| 21Q3 (8) | 0.48 | 20.42 | 14.39 | 53.09 | 52.34 | 32.16 | 43.62 | -10.93 | 14.46 | 1.52 | 4.74 | -53.33 | 134.46 | -21.73 | -5.41 | 47.41 | -31.25 | -31.35 |
| 21Q2 (7) | 0.39 | 12.04 | 3.38 | 34.85 | 27.98 | 26.87 | 48.97 | 10.09 | 83.55 | 1.45 | -37.33 | -54.23 | 171.78 | -15.1 | 24.28 | 68.96 | -19.1 | 6.7 |
| 21Q1 (6) | 0.35 | 12.88 | -6.53 | 27.23 | 24.05 | -24.63 | 44.48 | 601.47 | 104.22 | 2.32 | -28.9 | -27.9 | 202.34 | -13.3 | 33.95 | 85.24 | -20.86 | 23.04 |
| 20Q4 (5) | 0.31 | -24.89 | -19.27 | 21.95 | -45.36 | -41.62 | -8.87 | -123.27 | -167.17 | 3.26 | 0.0 | 0 | 233.39 | 64.19 | 42.79 | 107.71 | 55.97 | 38.34 |
| 20Q3 (4) | 0.42 | 8.83 | 0.0 | 40.17 | 46.23 | 0.0 | 38.11 | 42.84 | 0.0 | 3.26 | 2.73 | 0.0 | 142.15 | 2.84 | 0.0 | 69.06 | 6.85 | 0.0 |
| 20Q2 (3) | 0.38 | 1.3 | 0.0 | 27.47 | -23.97 | 0.0 | 26.68 | 22.5 | 0.0 | 3.17 | -1.29 | 0.0 | 138.22 | -8.5 | 0.0 | 64.63 | -6.71 | 0.0 |
| 20Q1 (2) | 0.38 | -2.51 | 0.0 | 36.13 | -3.91 | 0.0 | 21.78 | 756.02 | 0.0 | 3.22 | 0 | 0.0 | 151.06 | -7.58 | 0.0 | 69.28 | -11.02 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | 37.6 | 0.0 | 0.0 | -3.32 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 163.45 | 0.0 | 0.0 | 77.86 | 0.0 | 0.0 |
