- 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) | 0.49 | 4.42 | 24.5 | 29.63 | 43.98 | 11.12 | 9.02 | -45.23 | 2.78 | 107.21 | 250.57 | 7.46 | 123.43 | -23.09 |
| 2022 (9) | 0.47 | -8.62 | 18.9 | -46.52 | 39.58 | -2.99 | 16.47 | -14.04 | 1.34 | -37.98 | 233.17 | 42.32 | 160.49 | 48.04 |
| 2021 (8) | 0.51 | -2.49 | 35.34 | 26.89 | 40.8 | 22.16 | 19.16 | 47.38 | 2.16 | -55.25 | 163.83 | -4.52 | 108.41 | 13.3 |
| 2020 (7) | 0.53 | 41.98 | 27.85 | 61.82 | 33.4 | -18.44 | 13.00 | -78.65 | 4.83 | 4196.67 | 171.59 | -3.01 | 95.68 | -13.23 |
| 2019 (6) | 0.37 | -8.48 | 17.21 | -11.47 | 40.95 | 1.76 | 60.90 | 6.79 | 0.11 | 0 | 176.91 | 18.16 | 110.27 | 4.46 |
| 2018 (5) | 0.40 | -10.23 | 19.44 | -16.75 | 40.24 | 14.32 | 57.03 | 6.12 | 0.00 | 0 | 149.72 | 5.37 | 105.56 | -9.79 |
| 2017 (4) | 0.45 | -9.09 | 23.35 | 24.8 | 35.2 | 3.01 | 53.74 | -17.65 | 0.03 | 86.09 | 142.09 | -24.02 | 117.01 | -27.66 |
| 2016 (3) | 0.50 | 105.85 | 18.71 | 460.18 | 34.17 | 21.08 | 65.26 | -91.11 | 0.01 | -92.24 | 187.01 | -53.95 | 161.74 | -51.18 |
| 2015 (2) | 0.24 | 28.0 | 3.34 | 475.86 | 28.22 | 30.95 | 734.35 | 318.1 | 0.18 | 4489.73 | 406.07 | 19.19 | 331.28 | 32.79 |
| 2014 (1) | 0.19 | -35.19 | 0.58 | -38.95 | 21.55 | 43.76 | 175.64 | 69.86 | 0.00 | 0 | 340.70 | 4.2 | 249.48 | 3.65 |
| 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) | 0.52 | -3.62 | 8.69 | 44.55 | 30.45 | 96.95 | 4.99 | 90.46 | -63.84 | 22.74 | -69.43 | 174.73 | 178.09 | -16.55 | -31.73 | 92.65 | -16.44 | -38.16 |
| 24Q2 (19) | 0.54 | 10.23 | 8.92 | 34.15 | 29.8 | 58.76 | 2.62 | -75.72 | -79.22 | 74.39 | 646.76 | 1408.92 | 213.40 | -14.38 | 0.44 | 110.88 | -12.08 | -14.53 |
| 24Q1 (18) | 0.49 | 0.16 | 7.15 | 26.31 | 7.39 | 35.97 | 10.79 | 383.2 | -35.62 | 9.96 | 20.36 | 135.03 | 249.23 | -1.16 | 5.03 | 126.12 | 1.54 | -20.66 |
| 23Q4 (17) | 0.49 | 2.14 | 4.1 | 24.5 | 8.31 | 29.63 | -3.81 | -127.61 | -118.13 | 8.28 | 0.0 | 62.59 | 252.16 | -3.34 | 8.14 | 124.21 | -17.1 | -22.61 |
| 23Q3 (16) | 0.48 | -3.42 | -3.01 | 22.62 | 5.16 | 14.94 | 13.80 | 9.44 | 8.75 | 8.28 | 67.88 | 37.4 | 260.88 | 22.79 | 11.61 | 149.83 | 15.49 | -3.2 |
| 23Q2 (15) | 0.49 | 8.44 | 2.02 | 21.51 | 11.16 | -33.07 | 12.61 | -24.76 | 8.15 | 4.93 | 16.32 | -44.65 | 212.46 | -10.46 | 24.18 | 129.73 | -18.39 | 24.7 |
| 23Q1 (14) | 0.46 | -2.69 | -6.5 | 19.35 | 2.38 | -42.62 | 16.76 | -20.23 | -18.16 | 4.24 | -16.74 | -31.12 | 237.29 | 1.77 | 38.19 | 158.97 | -0.95 | 45.11 |
| 22Q4 (13) | 0.47 | -4.83 | -8.62 | 18.9 | -3.96 | -46.52 | 21.01 | 65.56 | 97.28 | 5.09 | -15.49 | -59.86 | 233.17 | -0.24 | 42.32 | 160.49 | 3.69 | 48.04 |
| 22Q3 (12) | 0.49 | 1.59 | -0.49 | 19.68 | -38.77 | -35.81 | 12.69 | 8.83 | -19.63 | 6.02 | -32.37 | -31.87 | 233.74 | 36.62 | 38.69 | 154.78 | 48.78 | 72.84 |
| 22Q2 (11) | 0.48 | -0.62 | 0.56 | 32.14 | -4.69 | 10.22 | 11.66 | -43.07 | -20.41 | 8.91 | 44.75 | -17.75 | 171.09 | -0.36 | -3.67 | 104.03 | -5.04 | 11.37 |
| 22Q1 (10) | 0.49 | -4.89 | 8.07 | 33.72 | -4.58 | 44.35 | 20.48 | 92.3 | -46.3 | 6.15 | -51.48 | 11.93 | 171.71 | 4.81 | -16.06 | 109.55 | 1.05 | -8.11 |
| 21Q4 (9) | 0.51 | 3.64 | -2.49 | 35.34 | 15.26 | 26.89 | 10.65 | -32.55 | -28.52 | 12.68 | 43.44 | -2.53 | 163.83 | -2.79 | -4.52 | 108.41 | 21.06 | 13.3 |
| 21Q3 (8) | 0.49 | 2.66 | -14.29 | 30.66 | 5.14 | -16.91 | 15.79 | 7.78 | 9.5 | 8.84 | -18.35 | -52.21 | 168.53 | -5.11 | 10.14 | 89.55 | -4.13 | 0.7 |
| 21Q2 (7) | 0.48 | 6.8 | -12.36 | 29.16 | 24.83 | 24.03 | 14.65 | -61.59 | 390.1 | 10.83 | 96.97 | -96.88 | 177.60 | -13.18 | 41.48 | 93.41 | -21.65 | 42.63 |
| 21Q1 (6) | 0.45 | -14.19 | 20.7 | 23.36 | -16.12 | 32.28 | 38.14 | 155.97 | 36.85 | 5.50 | -57.75 | 160.41 | 204.57 | 19.22 | 13.4 | 119.22 | 24.6 | 7.74 |
| 20Q4 (5) | 0.53 | -8.9 | 41.98 | 27.85 | -24.53 | 61.82 | 14.90 | 3.33 | -0.6 | 13.01 | -29.67 | 905.39 | 171.59 | 12.14 | -3.01 | 95.68 | 7.59 | -13.23 |
| 20Q3 (4) | 0.58 | 4.96 | 0.0 | 36.9 | 56.95 | 0.0 | 14.42 | 385.54 | 0.0 | 18.50 | -94.67 | 0.0 | 153.02 | 21.9 | 0.0 | 88.93 | 35.79 | 0.0 |
| 20Q2 (3) | 0.55 | 47.1 | 0.0 | 23.51 | 33.13 | 0.0 | -5.05 | -118.12 | 0.0 | 347.00 | 16336.84 | 0.0 | 125.53 | -30.42 | 0.0 | 65.49 | -40.82 | 0.0 |
| 20Q1 (2) | 0.37 | 0.94 | 0.0 | 17.66 | 2.61 | 0.0 | 27.87 | 85.92 | 0.0 | 2.11 | 63.13 | 0.0 | 180.40 | 1.97 | 0.0 | 110.66 | 0.35 | 0.0 |
| 19Q4 (1) | 0.37 | 0.0 | 0.0 | 17.21 | 0.0 | 0.0 | 14.99 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 176.91 | 0.0 | 0.0 | 110.27 | 0.0 | 0.0 |
