- 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) | 0.70 | -9.19 | 468.73 | -14.84 | 1597.57 | -11.94 | 1.46 | -27.72 | 31.24 | 49.7 | 133.47 | 14.41 | 95.61 | 27.07 |
| 2022 (9) | 0.78 | 1.84 | 550.42 | 21.79 | 1814.14 | 29.79 | 2.02 | -7.34 | 20.87 | -97.65 | 116.66 | 11.09 | 75.24 | 29.17 |
| 2021 (8) | 0.76 | 1.71 | 451.93 | 16.09 | 1397.79 | 9.01 | 2.18 | 30.54 | 888.86 | 945.54 | 105.01 | 0.95 | 58.25 | -11.23 |
| 2020 (7) | 0.75 | 2.06 | 389.3 | 3.1 | 1282.2 | -6.78 | 1.67 | 7.05 | 85.01 | 217.22 | 104.02 | 0.81 | 65.62 | 5.04 |
| 2019 (6) | 0.73 | 0.16 | 377.58 | -1.06 | 1375.5 | 3.55 | 1.56 | -32.76 | 26.80 | 22.8 | 103.18 | -5.3 | 62.47 | -6.22 |
| 2018 (5) | 0.73 | 6.21 | 381.64 | 14.53 | 1328.33 | 11.43 | 2.32 | 6.42 | 21.82 | -18.73 | 108.95 | 0.94 | 66.61 | -10.43 |
| 2017 (4) | 0.69 | 1.77 | 333.22 | 23.31 | 1192.05 | -3.06 | 2.18 | -51.98 | 26.85 | 272.54 | 107.94 | 4.11 | 74.37 | 9.21 |
| 2016 (3) | 0.68 | 15.62 | 270.22 | 78.5 | 1229.7 | 198.84 | 4.54 | -46.21 | 7.21 | 248.32 | 103.68 | 24.02 | 68.10 | 18.7 |
| 2015 (2) | 0.59 | -13.55 | 151.38 | -10.52 | 411.49 | -26.03 | 8.44 | -5.49 | 2.07 | -21.49 | 83.60 | -16.06 | 57.37 | -27.04 |
| 2014 (1) | 0.68 | 0.83 | 169.17 | -11.46 | 556.28 | 30.22 | 8.93 | 0 | 2.64 | 0 | 99.60 | -13.39 | 78.63 | 19.12 |
| 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) | 0.71 | 3.21 | -3.85 | 456.89 | 14.51 | -10.03 | 3.74 | -12.62 | 97.88 | 42.72 | -5.2 | -27.07 | 132.41 | 0.75 | 12.85 | 95.31 | 3.54 | 24.18 |
| 24Q2 (19) | 0.69 | 0.44 | -6.91 | 398.98 | -8.5 | -17.35 | 4.28 | 76.13 | 203.55 | 45.06 | -11.51 | -70.45 | 131.42 | -3.28 | 11.63 | 92.05 | -3.78 | 17.64 |
| 24Q1 (18) | 0.69 | -2.22 | -10.2 | 436.02 | -6.98 | -19.6 | 2.43 | 155.79 | 54.78 | 50.92 | -96.09 | -37.33 | 135.87 | 1.8 | 16.92 | 95.67 | 0.06 | 25.14 |
| 23Q4 (17) | 0.70 | -5.15 | -9.19 | 468.73 | -7.69 | -14.84 | 0.95 | -49.74 | -10.38 | 1303.56 | 2125.63 | 2508.31 | 133.47 | 13.76 | 14.41 | 95.61 | 24.57 | 27.07 |
| 23Q3 (16) | 0.74 | -0.07 | -6.18 | 507.8 | 5.19 | -16.16 | 1.89 | 34.04 | -25.3 | 58.57 | -61.6 | 17.19 | 117.33 | -0.34 | 2.18 | 76.75 | -1.92 | 7.7 |
| 23Q2 (15) | 0.74 | -3.12 | -4.77 | 482.73 | -10.99 | -9.59 | 1.41 | -10.19 | -31.55 | 152.51 | 87.7 | 83.07 | 117.73 | 1.31 | 2.45 | 78.25 | 2.35 | 18.65 |
| 23Q1 (14) | 0.77 | -1.11 | -0.64 | 542.31 | -1.47 | 0.84 | 1.57 | 48.11 | -57.45 | 81.25 | 62.57 | 39.73 | 116.21 | -0.39 | 1.26 | 76.45 | 1.61 | 11.59 |
| 22Q4 (13) | 0.78 | -2.01 | 1.84 | 550.42 | -9.12 | 21.79 | 1.06 | -58.1 | 34.18 | 49.98 | 0.0 | -65.75 | 116.66 | 1.59 | 11.09 | 75.24 | 5.59 | 29.17 |
| 22Q3 (12) | 0.79 | 1.44 | 4.52 | 605.67 | 13.43 | 36.43 | 2.53 | 22.82 | -36.75 | 49.98 | -40.01 | -65.75 | 114.83 | -0.07 | 14.46 | 71.26 | 8.05 | 27.3 |
| 22Q2 (11) | 0.78 | 1.09 | 4.81 | 533.95 | -0.71 | 40.7 | 2.06 | -44.17 | 8.99 | 83.31 | 43.27 | -53.92 | 114.91 | 0.13 | 13.69 | 65.95 | -3.74 | 12.1 |
| 22Q1 (10) | 0.77 | 1.35 | 1.01 | 537.77 | 18.99 | 25.33 | 3.69 | 367.09 | 36.67 | 58.15 | -60.15 | -60.09 | 114.76 | 9.28 | 10.94 | 68.51 | 17.61 | 2.93 |
| 21Q4 (9) | 0.76 | 0.57 | 1.71 | 451.93 | 1.8 | 16.09 | 0.79 | -80.25 | 71.74 | 145.93 | 0.0 | 72.18 | 105.01 | 4.68 | 0.95 | 58.25 | 4.06 | -11.23 |
| 21Q3 (8) | 0.76 | 1.72 | 0.2 | 443.95 | 16.99 | 5.88 | 4.00 | 111.64 | 53.26 | 145.93 | -19.29 | 72.18 | 100.32 | -0.74 | -3.25 | 55.98 | -4.84 | -16.46 |
| 21Q2 (7) | 0.74 | -2.58 | 0.04 | 379.49 | -11.56 | -4.98 | 1.89 | -30.0 | -10.85 | 180.80 | 24.09 | 231.23 | 101.07 | -2.29 | -2.63 | 58.83 | -11.61 | -1.93 |
| 21Q1 (6) | 0.76 | 2.06 | 3.52 | 429.07 | 10.22 | 9.51 | 2.70 | 486.96 | 78.81 | 145.71 | 71.92 | -45.73 | 103.44 | -0.56 | 2.57 | 66.56 | 1.43 | 10.44 |
| 20Q4 (5) | 0.75 | -0.93 | 2.02 | 389.3 | -7.15 | 3.1 | 0.46 | -82.38 | 119.05 | 84.75 | 0.0 | 0 | 104.02 | 0.32 | 0.82 | 65.62 | -2.07 | 2.68 |
| 20Q3 (4) | 0.76 | 1.56 | 0.0 | 419.29 | 4.99 | 0.0 | 2.61 | 23.11 | 0.0 | 84.75 | 55.26 | 0.0 | 103.69 | -0.11 | 0.0 | 67.01 | 11.7 | 0.0 |
| 20Q2 (3) | 0.74 | 0.81 | 0.0 | 399.36 | 1.92 | 0.0 | 2.12 | 40.4 | 0.0 | 54.59 | -79.67 | 0.0 | 103.80 | 2.93 | 0.0 | 59.99 | -0.46 | 0.0 |
| 20Q1 (2) | 0.74 | 0.57 | 0.0 | 391.82 | 3.77 | 0.0 | 1.51 | 619.05 | 0.0 | 268.47 | 0 | 0.0 | 100.85 | -2.25 | 0.0 | 60.27 | -5.7 | 0.0 |
| 19Q4 (1) | 0.73 | 0.0 | 0.0 | 377.58 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 103.17 | 0.0 | 0.0 | 63.91 | 0.0 | 0.0 |
