- 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) | 0.46 | -11.19 | 181.97 | -65.39 | 4823.14 | -10.22 | 32.88 | 12.03 | 0.01 | 3.05 | 155.49 | 7.46 | 86.29 | 14.7 |
| 2022 (9) | 0.52 | 1.43 | 525.72 | 433.51 | 5371.92 | 0.36 | 29.35 | -91.53 | 0.01 | 183.68 | 144.69 | -1.17 | 75.23 | 4.05 |
| 2021 (8) | 0.51 | 11.45 | 98.54 | 29.01 | 5352.39 | 29.67 | 346.47 | 73.21 | 0.00 | 0 | 146.40 | -6.64 | 72.30 | -22.39 |
| 2020 (7) | 0.46 | -4.3 | 76.38 | 19.47 | 4127.8 | 17.49 | 200.03 | 72.34 | 0.00 | 0 | 156.82 | 0.89 | 93.16 | -8.39 |
| 2019 (6) | 0.48 | -6.0 | 63.93 | -13.82 | 3513.3 | -0.81 | 116.07 | 40.61 | 0.00 | 0 | 155.44 | -0.8 | 101.69 | 7.11 |
| 2018 (5) | 0.51 | 5.81 | 74.18 | -5.82 | 3541.88 | -18.38 | 82.55 | -28.17 | 0.00 | 0 | 156.69 | -6.39 | 94.94 | -12.29 |
| 2017 (4) | 0.48 | -2.49 | 78.76 | 77.27 | 4339.67 | -7.03 | 114.93 | -70.52 | 0.07 | 131.28 | 167.39 | 2.95 | 108.24 | 0.9 |
| 2016 (3) | 0.49 | 0.43 | 44.43 | -0.07 | 4668.03 | -1.17 | 389.85 | 531.44 | 0.03 | -73.88 | 162.60 | -3.87 | 107.27 | 11.45 |
| 2015 (2) | 0.49 | -7.2 | 44.46 | -20.85 | 4723.35 | -1.06 | 61.74 | -35.47 | 0.11 | 422.82 | 169.14 | 10.12 | 96.25 | 3.42 |
| 2014 (1) | 0.53 | -1.32 | 56.17 | -20.08 | 4774.08 | 3.05 | 95.67 | 23.1 | 0.02 | 0 | 153.59 | -2.85 | 93.07 | -8.15 |
| 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) | 0.47 | 0.54 | -3.49 | 275.37 | 55.35 | 33.07 | 44.09 | -63.69 | -50.8 | 0.01 | -11.5 | -12.55 | 159.45 | 2.14 | 5.38 | 88.50 | 9.87 | 3.52 |
| 24Q2 (19) | 0.47 | 5.13 | -7.51 | 177.26 | -6.43 | -15.22 | 121.42 | 95.21 | 498.72 | 0.01 | -56.57 | -77.47 | 156.11 | -2.35 | 9.7 | 80.55 | -3.81 | 2.13 |
| 24Q1 (18) | 0.44 | -3.87 | -10.82 | 189.45 | 4.11 | -47.58 | 62.20 | 21.72 | 1393.14 | 0.03 | -31.91 | 18.26 | 159.87 | 2.82 | 9.0 | 83.74 | -2.96 | 3.34 |
| 23Q4 (17) | 0.46 | -5.01 | -11.19 | 181.97 | -12.07 | -65.39 | 51.10 | -42.98 | 526.9 | 0.04 | 234.15 | 73.68 | 155.49 | 2.76 | 7.46 | 86.29 | 0.94 | 14.7 |
| 23Q3 (16) | 0.48 | -3.66 | -9.97 | 206.94 | -1.02 | -64.28 | 89.61 | 341.86 | 270.75 | 0.01 | -77.2 | -48.02 | 151.31 | 6.33 | 4.91 | 85.49 | 8.39 | 32.93 |
| 23Q2 (15) | 0.50 | 1.37 | -11.75 | 209.08 | -42.15 | -53.76 | 20.28 | 521.62 | -32.58 | 0.05 | 127.93 | -31.57 | 142.30 | -2.98 | 4.85 | 78.87 | -2.67 | 50.11 |
| 23Q1 (14) | 0.50 | -4.26 | 0.08 | 361.39 | -31.26 | 222.73 | -4.81 | 59.82 | -101.54 | 0.02 | 0.0 | 61.92 | 146.67 | 1.37 | -3.39 | 81.03 | 7.71 | 33.6 |
| 22Q4 (13) | 0.52 | -3.71 | 1.43 | 525.72 | -9.26 | 433.51 | -11.97 | -149.52 | -103.19 | 0.02 | 0.0 | 84.77 | 144.69 | 0.32 | -1.17 | 75.23 | 16.98 | 4.05 |
| 22Q3 (12) | 0.54 | -5.56 | 7.83 | 579.36 | 28.14 | 550.6 | 24.17 | -19.65 | -90.96 | 0.02 | -69.98 | 70.32 | 144.23 | 6.27 | -1.35 | 64.31 | 22.4 | -4.95 |
| 22Q2 (11) | 0.57 | 14.96 | 7.22 | 452.13 | 303.76 | 445.19 | 30.08 | -90.35 | -91.19 | 0.08 | 439.32 | 462.2 | 135.72 | -10.6 | -1.3 | 52.54 | -13.37 | -28.49 |
| 22Q1 (10) | 0.50 | -2.97 | 5.2 | 111.98 | 13.64 | 64.43 | 311.64 | -16.86 | -36.63 | 0.01 | 14.12 | 0 | 151.81 | 3.7 | -2.03 | 60.65 | -16.11 | -32.74 |
| 21Q4 (9) | 0.51 | 2.36 | 11.45 | 98.54 | 10.66 | 29.01 | 374.86 | 40.18 | 22.72 | 0.01 | -7.82 | 0 | 146.40 | 0.14 | -6.64 | 72.30 | 6.86 | -22.39 |
| 21Q3 (8) | 0.50 | -6.09 | 0.38 | 89.05 | 7.38 | 23.01 | 267.42 | -21.72 | 37.29 | 0.01 | -0.9 | 0 | 146.20 | 6.32 | -2.36 | 67.66 | -7.91 | -27.52 |
| 21Q2 (7) | 0.53 | 12.79 | 6.08 | 82.93 | 21.78 | 21.99 | 341.60 | -30.53 | 15.33 | 0.01 | 0 | 0 | 137.51 | -11.26 | -6.35 | 73.47 | -18.52 | -18.37 |
| 21Q1 (6) | 0.47 | 2.79 | 4.36 | 68.1 | -10.84 | 17.96 | 491.74 | 60.99 | 1078.95 | 0.00 | 0 | 0 | 154.96 | -1.19 | -7.24 | 90.17 | -3.21 | -6.58 |
| 20Q4 (5) | 0.46 | -7.8 | -4.3 | 76.38 | 5.51 | 19.47 | 305.45 | 56.81 | 152.61 | 0.00 | 0 | 0 | 156.82 | 4.73 | 0.89 | 93.16 | -0.2 | -8.39 |
| 20Q3 (4) | 0.50 | -0.76 | 0.0 | 72.39 | 6.49 | 0.0 | 194.79 | -34.24 | 0.0 | 0.00 | 0 | 0.0 | 149.74 | 1.97 | 0.0 | 93.35 | 3.72 | 0.0 |
| 20Q2 (3) | 0.50 | 10.96 | 0.0 | 67.98 | 17.76 | 0.0 | 296.20 | 610.14 | 0.0 | 0.00 | 0 | 0.0 | 146.84 | -12.1 | 0.0 | 90.00 | -6.76 | 0.0 |
| 20Q1 (2) | 0.45 | -5.74 | 0.0 | 57.73 | -9.7 | 0.0 | 41.71 | -65.51 | 0.0 | 0.00 | 0 | 0.0 | 167.05 | 7.47 | 0.0 | 96.52 | -5.08 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 63.93 | 0.0 | 0.0 | 120.92 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 155.44 | 0.0 | 0.0 | 101.69 | 0.0 | 0.0 |
