- 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) | 0.72 | -3.39 | 150.98 | 5.06 | 77.55 | 52.3 | 13.05 | 29.21 | 6.14 | -36.77 | 312.43 | 6.64 | 94.22 | 27.02 |
| 2022 (9) | 0.75 | 5.26 | 143.71 | 33.93 | 50.92 | -19.89 | 10.10 | -47.04 | 9.70 | 98.06 | 292.99 | -21.22 | 74.18 | -24.9 |
| 2021 (8) | 0.71 | 11.9 | 107.3 | 146.78 | 63.56 | 69.63 | 19.07 | -86.65 | 4.90 | 202.94 | 371.90 | 49.41 | 98.77 | 5.6 |
| 2020 (7) | 0.64 | 1.29 | 43.48 | 121.61 | 37.47 | 116.09 | 142.81 | 8.27 | 1.62 | -29.87 | 248.91 | -24.96 | 93.53 | -14.31 |
| 2019 (6) | 0.63 | 57.37 | 19.62 | 169.88 | 17.34 | 53.45 | 131.90 | -40.33 | 2.31 | 2216.22 | 331.72 | 55.45 | 109.15 | 12.82 |
| 2018 (5) | 0.40 | 53.15 | 7.27 | 165.33 | 11.3 | 43.4 | 221.05 | 215.7 | 0.10 | -90.61 | 213.39 | -60.53 | 96.75 | -69.44 |
| 2017 (4) | 0.26 | -27.03 | 2.74 | -47.71 | 7.88 | 75.5 | 70.02 | 1850.42 | 1.06 | -92.12 | 540.62 | 85.56 | 316.63 | 119.62 |
| 2016 (3) | 0.36 | -22.29 | 5.24 | 6.07 | 4.49 | -51.04 | 3.59 | -38.32 | 13.45 | 432.33 | 291.35 | -32.52 | 144.17 | -35.41 |
| 2015 (2) | 0.46 | -18.53 | 4.94 | -30.81 | 9.17 | -50.46 | 5.82 | -77.56 | 2.53 | 38.33 | 431.77 | -13.47 | 223.20 | -3.85 |
| 2014 (1) | 0.56 | -1.21 | 7.14 | 41.39 | 18.51 | 112.03 | 25.94 | -62.29 | 1.83 | 0 | 499.01 | 149.22 | 232.14 | 112.19 |
| 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) | 0.76 | 5.64 | -0.75 | 229.71 | 46.43 | 40.95 | 13.03 | -32.77 | 9.87 | 25.26 | 13.51 | -9.66 | 304.01 | -15.33 | 5.27 | 76.52 | -23.61 | 13.46 |
| 24Q2 (19) | 0.72 | 2.75 | -6.88 | 156.87 | 4.61 | 1.49 | 19.38 | -26.42 | 55.91 | 22.25 | 165.39 | -2.89 | 359.06 | 49.9 | 58.45 | 100.17 | 41.4 | 95.45 |
| 24Q1 (18) | 0.70 | -3.49 | -6.45 | 149.96 | -0.68 | 1.85 | 26.34 | 3.62 | 1440.35 | 8.39 | -26.35 | -97.03 | 239.54 | -23.33 | -8.92 | 70.84 | -24.81 | 33.28 |
| 23Q4 (17) | 0.72 | -5.26 | -3.39 | 150.98 | -7.36 | 5.06 | 25.42 | 114.33 | 153.69 | 11.39 | -59.28 | -65.2 | 312.43 | 8.19 | 6.64 | 94.22 | 39.71 | 27.02 |
| 23Q3 (16) | 0.76 | -0.9 | 1.42 | 162.97 | 5.43 | 18.62 | 11.86 | -4.59 | 90.06 | 27.96 | 22.02 | -55.54 | 288.79 | 27.44 | -31.3 | 67.44 | 31.59 | -34.58 |
| 23Q2 (15) | 0.77 | 3.23 | 3.63 | 154.57 | 4.98 | 28.24 | 12.43 | 626.9 | 18.95 | 22.92 | -91.88 | -59.07 | 226.61 | -13.84 | -39.93 | 51.25 | -3.57 | -43.88 |
| 23Q1 (14) | 0.75 | -0.33 | 5.06 | 147.24 | 2.46 | 27.82 | 1.71 | -82.93 | -88.63 | 282.30 | 762.72 | 922.43 | 263.00 | -10.24 | -37.29 | 53.15 | -28.35 | -48.21 |
| 22Q4 (13) | 0.75 | -0.53 | 5.26 | 143.71 | 4.6 | 33.93 | 10.02 | 60.58 | -23.74 | 32.72 | -47.98 | 100.59 | 292.99 | -30.3 | -21.22 | 74.18 | -28.04 | -24.9 |
| 22Q3 (12) | 0.75 | 1.27 | 5.25 | 137.39 | 13.99 | 38.25 | 6.24 | -40.29 | -62.07 | 62.90 | 12.34 | 202.26 | 420.34 | 11.42 | 16.73 | 103.08 | 12.88 | 38.08 |
| 22Q2 (11) | 0.74 | 4.65 | -3.41 | 120.53 | 4.64 | 43.05 | 10.45 | -30.52 | -60.31 | 55.99 | 102.78 | 225.39 | 377.26 | -10.04 | 51.32 | 91.32 | -11.01 | 57.18 |
| 22Q1 (10) | 0.71 | -0.14 | -0.82 | 115.19 | 7.35 | 66.36 | 15.04 | 14.46 | -56.62 | 27.61 | 69.25 | 197.17 | 419.36 | 12.76 | 77.51 | 102.62 | 3.9 | 49.92 |
| 21Q4 (9) | 0.71 | -0.55 | 11.9 | 107.3 | 7.97 | 146.78 | 13.14 | -20.12 | -93.96 | 16.31 | -21.61 | 294.57 | 371.90 | 3.27 | 49.41 | 98.77 | 32.31 | 5.6 |
| 21Q3 (8) | 0.71 | -7.06 | 12.2 | 99.38 | 17.94 | 163.05 | 16.45 | -37.52 | -95.22 | 20.81 | 20.94 | 303.82 | 360.11 | 44.44 | 39.08 | 74.65 | 28.49 | -9.34 |
| 21Q2 (7) | 0.77 | 7.45 | 13.39 | 84.26 | 21.69 | 177.63 | 26.33 | -24.06 | -86.7 | 17.21 | 85.19 | 231.5 | 249.31 | 5.53 | 5.71 | 58.10 | -15.12 | -26.58 |
| 21Q1 (6) | 0.72 | 12.67 | 10.31 | 69.24 | 59.25 | 142.35 | 34.67 | -84.08 | -11.17 | 9.29 | 124.73 | 0.05 | 236.25 | -5.09 | -25.1 | 68.45 | -26.81 | -38.81 |
| 20Q4 (5) | 0.64 | -0.28 | 1.29 | 43.48 | 15.09 | 121.61 | 217.72 | -36.69 | 361.56 | 4.13 | -19.77 | -29.24 | 248.91 | -3.87 | -24.96 | 93.53 | 13.59 | -14.31 |
| 20Q3 (4) | 0.64 | -6.07 | 0.0 | 37.78 | 24.48 | 0.0 | 343.89 | 73.66 | 0.0 | 5.15 | -0.72 | 0.0 | 258.92 | 9.78 | 0.0 | 82.34 | 4.06 | 0.0 |
| 20Q2 (3) | 0.68 | 4.53 | 0.0 | 30.35 | 6.23 | 0.0 | 198.02 | 407.35 | 0.0 | 5.19 | -44.11 | 0.0 | 235.85 | -25.22 | 0.0 | 79.13 | -29.26 | 0.0 |
| 20Q1 (2) | 0.65 | 3.46 | 0.0 | 28.57 | 45.62 | 0.0 | 39.03 | 146.89 | 0.0 | 9.29 | 58.93 | 0.0 | 315.41 | -4.92 | 0.0 | 111.86 | 2.48 | 0.0 |
| 19Q4 (1) | 0.63 | 0.0 | 0.0 | 19.62 | 0.0 | 0.0 | -83.24 | 0.0 | 0.0 | 5.84 | 0.0 | 0.0 | 331.72 | 0.0 | 0.0 | 109.15 | 0.0 | 0.0 |
