- 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) | 0.54 | 2.14 | 6.02 | -2.11 | 36.45 | 0.72 | 16.38 | -30.27 | 1.79 | -46.03 | 177.53 | -4.69 | 145.36 | 5.41 |
| 2022 (9) | 0.53 | -4.62 | 6.15 | -12.27 | 36.19 | -15.38 | 23.49 | 63.81 | 3.32 | 51.75 | 186.26 | 4.56 | 137.90 | 1.61 |
| 2021 (8) | 0.56 | -17.09 | 7.01 | 1.15 | 42.77 | 18.02 | 14.34 | 62.77 | 2.19 | 2522.52 | 178.13 | 52.76 | 135.71 | 50.19 |
| 2020 (7) | 0.67 | -6.75 | 6.93 | -14.76 | 36.24 | -4.96 | 8.81 | 8.23 | 0.08 | -95.87 | 116.61 | -1.44 | 90.36 | 6.09 |
| 2019 (6) | 0.72 | -0.84 | 8.13 | -1.81 | 38.13 | 9.47 | 8.14 | -11.33 | 2.02 | -16.96 | 118.31 | 2.66 | 85.17 | 15.48 |
| 2018 (5) | 0.73 | 0 | 8.28 | 0 | 34.83 | 0 | 9.18 | 0 | 2.43 | 0 | 115.24 | 0 | 73.75 | 0 |
| 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) | 0.49 | -0.1 | -5.81 | 4.27 | 65.5 | -31.13 | 22.13 | -2.94 | -25.74 | 3.02 | -4.09 | -14.18 | 232.31 | -0.86 | 25.32 | 193.28 | 1.09 | 31.38 |
| 24Q2 (19) | 0.49 | 1.42 | -5.77 | 2.58 | -8.83 | -50.57 | 22.80 | 74.85 | 45.59 | 3.15 | -25.42 | -77.28 | 234.33 | -4.47 | 26.25 | 191.20 | -3.05 | 34.87 |
| 24Q1 (18) | 0.49 | -10.65 | -4.44 | 2.83 | -52.99 | -52.28 | 13.04 | -24.62 | 781.08 | 4.22 | -24.76 | -63.67 | 245.29 | 38.17 | 25.33 | 197.22 | 35.68 | 39.07 |
| 23Q4 (17) | 0.54 | 4.05 | 2.14 | 6.02 | -2.9 | -2.11 | 17.30 | -41.95 | -15.28 | 5.61 | 59.44 | -51.71 | 177.53 | -4.23 | -4.69 | 145.36 | -1.2 | 5.41 |
| 23Q3 (16) | 0.52 | -0.06 | 0.29 | 6.2 | 18.77 | 9.73 | 29.80 | 90.29 | -24.33 | 3.52 | -74.6 | -69.37 | 185.38 | -0.12 | -0.91 | 147.12 | 3.77 | 8.49 |
| 23Q2 (15) | 0.52 | 2.85 | -1.38 | 5.22 | -11.97 | -11.53 | 15.66 | 958.11 | 111.91 | 13.84 | 19.26 | -54.53 | 185.61 | -5.16 | -0.8 | 141.77 | -0.03 | 2.29 |
| 23Q1 (14) | 0.51 | -4.5 | -3.41 | 5.93 | -3.58 | -11.89 | 1.48 | -92.75 | -95.4 | 11.61 | 0.0 | 42.74 | 195.71 | 5.07 | 3.41 | 141.81 | 2.84 | 1.46 |
| 22Q4 (13) | 0.53 | 2.17 | -4.62 | 6.15 | 8.85 | -12.27 | 20.42 | -48.15 | 22.13 | 11.61 | 1.12 | 2.0 | 186.26 | -0.44 | 4.56 | 137.90 | 1.69 | 1.61 |
| 22Q3 (12) | 0.52 | -1.71 | -8.95 | 5.65 | -4.24 | -33.37 | 39.38 | 432.88 | 166.26 | 11.48 | -62.3 | -44.01 | 187.08 | -0.02 | -0.92 | 135.61 | -2.16 | -3.91 |
| 22Q2 (11) | 0.53 | 0.72 | -7.33 | 5.9 | -12.33 | -5.9 | 7.39 | -77.05 | -62.62 | 30.44 | 274.4 | 381.78 | 187.11 | -1.14 | 4.89 | 138.60 | -0.84 | 1.32 |
| 22Q1 (10) | 0.53 | -5.69 | -18.62 | 6.73 | -3.99 | 3.86 | 32.20 | 92.58 | 207.84 | 8.13 | -28.54 | 32.97 | 189.26 | 6.25 | 24.44 | 139.77 | 2.99 | 26.04 |
| 21Q4 (9) | 0.56 | -2.48 | -17.09 | 7.01 | -17.33 | 1.15 | 16.72 | 13.05 | -24.03 | 11.38 | -44.49 | 3819.54 | 178.13 | -5.66 | 52.76 | 135.71 | -3.84 | 50.19 |
| 21Q3 (8) | 0.57 | 0.03 | -13.25 | 8.48 | 35.25 | 21.49 | 14.79 | -25.19 | 3.5 | 20.50 | 224.41 | 7311.54 | 188.81 | 5.84 | 62.8 | 141.13 | 3.17 | 70.39 |
| 21Q2 (7) | 0.57 | -11.55 | -18.24 | 6.27 | -3.24 | -22.4 | 19.77 | 89.01 | 359.77 | 6.32 | 3.33 | 461.7 | 178.39 | 17.29 | 68.77 | 136.80 | 23.37 | 94.37 |
| 21Q1 (6) | 0.65 | -3.92 | 0 | 6.48 | -6.49 | 0 | 10.46 | -52.48 | 0 | 6.12 | 2006.41 | 0 | 152.09 | 30.43 | 0 | 110.89 | 22.72 | 0 |
| 20Q4 (5) | 0.67 | 2.04 | 0 | 6.93 | -0.72 | 0 | 22.01 | 54.02 | 0 | 0.29 | 4.96 | 0 | 116.61 | 0.54 | 0 | 90.36 | 9.09 | 0 |
| 20Q3 (4) | 0.66 | -5.72 | 0.0 | 6.98 | -13.61 | 0.0 | 14.29 | 232.33 | 0.0 | 0.28 | -75.41 | 0.0 | 115.98 | 9.73 | 0.0 | 82.83 | 17.69 | 0.0 |
| 20Q2 (3) | 0.70 | 0 | 0.0 | 8.08 | 0 | 0.0 | 4.30 | 0 | 0.0 | 1.12 | 0 | 0.0 | 105.70 | 0 | 0.0 | 70.38 | 0 | 0.0 |
