- 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) | 0.55 | -6.61 | 64.77 | -58.08 | 951.79 | -14.86 | 39.57 | -49.73 | 0.24 | 130.16 | 149.82 | -1.87 | 123.18 | 10.99 |
| 2022 (9) | 0.59 | -4.31 | 154.51 | 7.71 | 1117.9 | 5.96 | 78.71 | -52.53 | 0.11 | 77.63 | 152.68 | 4.13 | 110.98 | -5.44 |
| 2021 (8) | 0.62 | -1.2 | 143.45 | 25.21 | 1055.04 | 35.68 | 165.80 | 168.28 | 0.06 | 0 | 146.62 | 1.23 | 117.37 | -6.1 |
| 2020 (7) | 0.62 | -1.03 | 114.57 | -39.59 | 777.59 | 28.01 | 61.80 | 33.91 | 0.00 | 0 | 144.84 | -0.94 | 125.00 | -2.86 |
| 2019 (6) | 0.63 | 9.07 | 189.66 | 30.57 | 607.44 | 32.61 | 46.15 | 35.06 | 0.00 | 0 | 146.21 | -7.1 | 128.68 | -7.04 |
| 2018 (5) | 0.58 | -0.89 | 145.26 | -19.54 | 458.06 | 9.88 | 34.17 | 39.87 | 0.00 | 0 | 157.38 | 3.03 | 138.43 | 4.09 |
| 2017 (4) | 0.58 | -1.15 | 180.53 | -12.86 | 416.88 | 7.13 | 24.43 | 5.9 | 0.00 | 0 | 152.75 | 1.34 | 132.99 | -0.49 |
| 2016 (3) | 0.59 | 12.13 | 207.18 | 53.46 | 389.14 | 22.58 | 23.07 | 3.59 | 0.00 | 0 | 150.73 | -4.69 | 133.65 | -2.92 |
| 2015 (2) | 0.53 | 13.73 | 135.01 | 81.03 | 317.46 | 1.54 | 22.27 | -55.14 | 0.00 | 0 | 158.14 | -15.71 | 137.67 | -9.21 |
| 2014 (1) | 0.46 | 7.92 | 74.58 | 18.59 | 312.63 | 10.94 | 49.64 | -37.64 | 0.00 | 0 | 187.61 | -6.31 | 151.64 | -6.99 |
| 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) | 0.61 | -1.1 | -3.14 | 83.81 | 18.04 | -0.19 | 44.39 | -51.56 | -20.32 | 0.51 | 0.41 | -34.66 | 136.15 | 2.88 | 0.29 | 114.26 | 3.08 | 1.06 |
| 24Q2 (19) | 0.62 | 17.75 | -6.95 | 71.0 | 53.38 | -39.24 | 91.63 | 12.24 | 112.94 | 0.51 | -28.56 | -28.96 | 132.34 | -17.09 | 1.91 | 110.85 | -16.7 | 8.08 |
| 24Q1 (18) | 0.52 | -4.69 | -5.24 | 46.29 | -28.53 | -69.87 | 81.64 | 144.5 | 167.67 | 0.71 | -30.29 | -25.46 | 159.62 | 6.54 | 1.56 | 133.08 | 8.04 | 13.03 |
| 23Q4 (17) | 0.55 | -12.73 | -6.61 | 64.77 | -22.87 | -58.08 | 33.39 | -40.06 | 16.38 | 1.02 | 30.65 | 27.26 | 149.82 | 10.36 | -1.87 | 123.18 | 8.95 | 10.99 |
| 23Q3 (16) | 0.63 | -4.99 | -3.54 | 83.97 | -28.14 | -26.75 | 55.71 | 29.47 | 3.82 | 0.78 | 9.18 | 114.01 | 135.76 | 4.54 | -3.1 | 113.06 | 10.24 | 3.32 |
| 23Q2 (15) | 0.66 | 19.91 | -2.02 | 116.85 | -23.94 | 0.82 | 43.03 | 41.08 | -73.25 | 0.72 | -25.04 | 140.1 | 129.86 | -17.38 | -4.2 | 102.56 | -12.89 | -6.1 |
| 23Q1 (14) | 0.55 | -6.06 | -3.25 | 153.62 | -0.58 | 35.29 | 30.50 | 6.31 | -87.37 | 0.96 | 19.02 | 304.13 | 157.17 | 2.94 | -1.2 | 117.74 | 6.09 | -8.27 |
| 22Q4 (13) | 0.59 | -9.86 | -4.31 | 154.51 | 34.78 | 7.71 | 28.69 | -46.53 | -80.41 | 0.80 | 119.72 | 268.55 | 152.68 | 8.98 | 4.13 | 110.98 | 1.42 | -5.44 |
| 22Q3 (12) | 0.65 | -3.5 | -1.18 | 114.64 | -1.09 | -11.19 | 53.66 | -66.64 | -76.13 | 0.37 | 22.49 | 0 | 140.10 | 3.36 | 3.65 | 109.43 | 0.19 | -0.91 |
| 22Q2 (11) | 0.68 | 18.4 | -1.94 | 115.9 | 2.07 | -21.23 | 160.83 | -33.4 | -10.14 | 0.30 | 26.17 | 0 | 135.55 | -14.79 | 5.54 | 109.22 | -14.9 | 2.26 |
| 22Q1 (10) | 0.57 | -7.09 | -4.88 | 113.55 | -20.84 | -10.45 | 241.47 | 64.89 | 92.56 | 0.24 | 8.54 | 0 | 159.08 | 8.5 | 6.69 | 128.35 | 9.36 | 0.6 |
| 21Q4 (9) | 0.62 | -6.91 | -1.2 | 143.45 | 11.13 | 25.21 | 146.44 | -34.86 | 72.38 | 0.22 | 0 | 0 | 146.62 | 8.48 | 1.23 | 117.37 | 6.28 | -6.1 |
| 21Q3 (8) | 0.66 | -4.25 | -0.2 | 129.08 | -12.27 | -4.74 | 224.82 | 25.61 | 178.76 | 0.00 | 0 | 0 | 135.16 | 5.24 | -1.23 | 110.43 | 3.39 | -8.5 |
| 21Q2 (7) | 0.69 | 14.86 | -0.26 | 147.13 | 16.03 | -27.45 | 178.98 | 42.73 | 211.27 | 0.00 | 0 | 0 | 128.43 | -13.87 | -2.45 | 106.81 | -16.28 | -5.8 |
| 21Q1 (6) | 0.60 | -3.5 | -3.07 | 126.8 | 10.67 | -35.34 | 125.40 | 47.62 | 243.66 | 0.00 | 0 | 0 | 149.11 | 2.95 | 0.38 | 127.58 | 2.06 | -1.19 |
| 20Q4 (5) | 0.62 | -5.96 | -1.03 | 114.57 | -15.45 | -39.59 | 84.95 | 5.33 | 131.98 | 0.00 | 0 | 0 | 144.84 | 5.85 | -0.94 | 125.00 | 3.57 | -2.86 |
| 20Q3 (4) | 0.66 | -4.31 | 0.0 | 135.5 | -33.19 | 0.0 | 80.65 | 40.26 | 0.0 | 0.00 | 0 | 0.0 | 136.84 | 3.93 | 0.0 | 120.69 | 6.44 | 0.0 |
| 20Q2 (3) | 0.69 | 11.63 | 0.0 | 202.8 | 3.42 | 0.0 | 57.50 | 57.58 | 0.0 | 0.00 | 0 | 0.0 | 131.66 | -11.37 | 0.0 | 113.39 | -12.18 | 0.0 |
| 20Q1 (2) | 0.62 | -1.48 | 0.0 | 196.1 | 3.4 | 0.0 | 36.49 | -0.35 | 0.0 | 0.00 | 0 | 0.0 | 148.55 | 1.6 | 0.0 | 129.12 | 0.34 | 0.0 |
| 19Q4 (1) | 0.63 | 0.0 | 0.0 | 189.66 | 0.0 | 0.0 | 36.62 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 146.21 | 0.0 | 0.0 | 128.68 | 0.0 | 0.0 |
