- 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) | 0.55 | -5.43 | 172.86 | -15.04 | 344.44 | -10.81 | 3.34 | 14.78 | 13.45 | -67.57 | 235.17 | 2.31 | 108.75 | 11.37 |
| 2022 (9) | 0.58 | -1.93 | 203.45 | 5.97 | 386.18 | 10.67 | 2.91 | -70.87 | 41.48 | 175.59 | 229.86 | 7.99 | 97.65 | 17.59 |
| 2021 (8) | 0.60 | 8.45 | 191.98 | 14.54 | 348.96 | 15.32 | 9.99 | 57.32 | 15.05 | 23.51 | 212.86 | -5.34 | 83.04 | -32.4 |
| 2020 (7) | 0.55 | -0.69 | 167.61 | 0.2 | 302.6 | -5.81 | 6.35 | 8.55 | 12.19 | -5.41 | 224.86 | -17.66 | 122.84 | -8.01 |
| 2019 (6) | 0.55 | 5.05 | 167.27 | 12.46 | 321.27 | 1.91 | 5.85 | -7.0 | 12.88 | -8.3 | 273.08 | 16.67 | 133.53 | -4.07 |
| 2018 (5) | 0.53 | -0.9 | 148.74 | -0.89 | 315.26 | 3.25 | 6.29 | 42.63 | 14.05 | -57.84 | 234.07 | -13.09 | 139.19 | -8.73 |
| 2017 (4) | 0.53 | 9.39 | 150.07 | 7.9 | 305.33 | 3.52 | 4.41 | -81.11 | 33.32 | 902.75 | 269.31 | -23.22 | 152.51 | -34.47 |
| 2016 (3) | 0.49 | 3.58 | 139.08 | 10.5 | 294.94 | -5.59 | 23.35 | -8.72 | 3.32 | 19.53 | 350.76 | -10.98 | 232.75 | -8.26 |
| 2015 (2) | 0.47 | -1.33 | 125.86 | 13.49 | 312.4 | -6.17 | 25.58 | -21.68 | 2.78 | 34.37 | 394.02 | 21.57 | 253.71 | 27.28 |
| 2014 (1) | 0.48 | -1.25 | 110.9 | 17.29 | 332.93 | 2.59 | 32.66 | -28.24 | 2.07 | 0 | 324.11 | 5.94 | 199.34 | 0.15 |
| 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) | 0.56 | 0.41 | -0.94 | 178.01 | 3.96 | -4.12 | 3.07 | -43.04 | -39.57 | 72.33 | 156.45 | 141.72 | 234.37 | 4.2 | -1.38 | 119.02 | 6.22 | 7.66 |
| 24Q2 (19) | 0.55 | -1.14 | -5.32 | 171.23 | 0.04 | -11.71 | 5.39 | -2.71 | 12.06 | 28.20 | 1.66 | -15.31 | 224.92 | -0.91 | 3.21 | 112.05 | 3.39 | 10.96 |
| 24Q1 (18) | 0.56 | 1.61 | -5.28 | 171.17 | -0.98 | -13.88 | 5.54 | 16.14 | 507.35 | 27.74 | 3.71 | -56.9 | 226.98 | -3.48 | 4.3 | 108.38 | -0.34 | 12.87 |
| 23Q4 (17) | 0.55 | -1.8 | -5.43 | 172.86 | -6.89 | -15.04 | 4.77 | -6.1 | 287.8 | 26.75 | -10.6 | -58.44 | 235.17 | -1.05 | 2.31 | 108.75 | -1.63 | 11.37 |
| 23Q3 (16) | 0.56 | -4.03 | -5.3 | 185.66 | -4.26 | -16.12 | 5.08 | 5.61 | 25.74 | 29.92 | -10.15 | -53.51 | 237.66 | 9.05 | 9.71 | 110.55 | 9.48 | 35.05 |
| 23Q2 (15) | 0.59 | -1.1 | -5.85 | 193.93 | -2.43 | -15.32 | 4.81 | 453.68 | -46.97 | 33.30 | -48.26 | -1.61 | 217.93 | 0.14 | 7.69 | 100.98 | 5.17 | 24.27 |
| 23Q1 (14) | 0.59 | 1.46 | -4.4 | 198.76 | -2.31 | -7.0 | -1.36 | 46.46 | -126.82 | 64.37 | 0.0 | -19.05 | 217.62 | -5.32 | 7.23 | 96.02 | -1.67 | 21.05 |
| 22Q4 (13) | 0.58 | -1.67 | -1.93 | 203.45 | -8.08 | 5.97 | -2.54 | -162.87 | -409.76 | 64.37 | 0.0 | 2.6 | 229.86 | 6.11 | 7.99 | 97.65 | 19.29 | 17.59 |
| 22Q3 (12) | 0.59 | -4.58 | 3.07 | 221.33 | -3.35 | 15.73 | 4.04 | -55.46 | -44.43 | 64.37 | 90.16 | 2.6 | 216.62 | 7.05 | -2.73 | 81.86 | 0.74 | -16.42 |
| 22Q2 (11) | 0.62 | 0.42 | 8.34 | 229.01 | 7.15 | 27.25 | 9.07 | 78.9 | -31.34 | 33.85 | -57.43 | 11.22 | 202.36 | -0.29 | -2.57 | 81.26 | 2.45 | -11.95 |
| 22Q1 (10) | 0.62 | 4.08 | 8.41 | 213.72 | 11.32 | 21.74 | 5.07 | 518.29 | -74.51 | 79.52 | 26.75 | 344.74 | 202.95 | -4.66 | 0.8 | 79.32 | -4.48 | -19.48 |
| 21Q4 (9) | 0.60 | 3.35 | 8.45 | 191.98 | 0.38 | 14.54 | 0.82 | -88.72 | -87.92 | 62.74 | 0.0 | 92.28 | 212.86 | -4.42 | -5.34 | 83.04 | -15.21 | -32.4 |
| 21Q3 (8) | 0.58 | 0.3 | 3.37 | 191.25 | 6.27 | 11.47 | 7.27 | -44.97 | -56.62 | 62.74 | 106.15 | 256.63 | 222.70 | 7.22 | 3.39 | 97.94 | 6.12 | -22.67 |
| 21Q2 (7) | 0.57 | 0.49 | 3.79 | 179.97 | 2.51 | 8.14 | 13.21 | -33.58 | 14.87 | 30.43 | 70.21 | 20.18 | 207.70 | 3.16 | -10.75 | 92.29 | -6.31 | -28.83 |
| 21Q1 (6) | 0.57 | 4.12 | 2.55 | 175.56 | 4.74 | 4.3 | 19.89 | 192.93 | 432.61 | 17.88 | -45.2 | -90.97 | 201.33 | -10.46 | -22.88 | 98.51 | -19.81 | -32.41 |
| 20Q4 (5) | 0.55 | -1.49 | -0.69 | 167.61 | -2.31 | 0.2 | 6.79 | -59.49 | 170.52 | 32.63 | 85.47 | -83.51 | 224.86 | 4.39 | -17.66 | 122.84 | -3.02 | -9.03 |
| 20Q3 (4) | 0.56 | 0.7 | 0.0 | 171.57 | 3.09 | 0.0 | 16.76 | 45.74 | 0.0 | 17.59 | -30.53 | 0.0 | 215.40 | -7.44 | 0.0 | 126.66 | -2.33 | 0.0 |
| 20Q2 (3) | 0.55 | -0.72 | 0.0 | 166.43 | -1.12 | 0.0 | 11.50 | 292.31 | 0.0 | 25.32 | -87.2 | 0.0 | 232.71 | -10.86 | 0.0 | 129.68 | -11.03 | 0.0 |
| 20Q1 (2) | 0.56 | 0.83 | 0.0 | 168.32 | 0.63 | 0.0 | -5.98 | -338.25 | 0.0 | 197.91 | 0.0 | 0.0 | 261.07 | -4.4 | 0.0 | 145.75 | 7.93 | 0.0 |
| 19Q4 (1) | 0.55 | 0.0 | 0.0 | 167.27 | 0.0 | 0.0 | 2.51 | 0.0 | 0.0 | 197.91 | 0.0 | 0.0 | 273.08 | 0.0 | 0.0 | 135.04 | 0.0 | 0.0 |
