- 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) | 0.50 | 1.43 | 90.45 | 44.95 | 412.96 | 6.78 | 24.29 | -30.97 | 0.21 | 18.98 | 145.95 | -13.46 | 116.98 | -16.86 |
| 2022 (9) | 0.49 | 6.97 | 62.4 | 71.48 | 386.73 | 0.45 | 35.19 | -61.57 | 0.18 | 37.56 | 168.65 | -5.47 | 140.71 | 1.85 |
| 2021 (8) | 0.46 | 15.23 | 36.39 | 110.83 | 385.0 | 41.54 | 91.56 | 13.37 | 0.13 | -14.15 | 178.41 | -12.35 | 138.16 | -15.48 |
| 2020 (7) | 0.40 | -15.82 | 17.26 | -44.45 | 272.01 | 9.39 | 80.76 | -10.57 | 0.15 | -22.94 | 203.55 | 11.55 | 163.46 | 8.12 |
| 2019 (6) | 0.47 | 3.48 | 31.07 | 134.67 | 248.66 | 8.63 | 90.31 | 3.94 | 0.20 | 15.8 | 182.47 | -19.05 | 151.18 | -20.47 |
| 2018 (5) | 0.46 | 6.72 | 13.24 | 748.72 | 228.91 | -3.05 | 86.89 | -25.49 | 0.17 | 0 | 225.40 | 1.15 | 190.08 | 3.06 |
| 2017 (4) | 0.43 | -5.45 | 1.56 | -88.6 | 236.1 | 6.98 | 116.61 | -19.55 | 0.00 | 0 | 222.84 | 14.27 | 184.44 | 11.84 |
| 2016 (3) | 0.45 | 0.15 | 13.68 | -12.53 | 220.7 | 5.75 | 144.95 | 54.1 | 0.31 | -38.43 | 195.01 | -2.38 | 164.91 | -2.98 |
| 2015 (2) | 0.45 | -11.34 | 15.64 | -33.33 | 208.7 | 10.51 | 94.06 | 134.8 | 0.51 | 50.56 | 199.77 | 39.38 | 169.98 | 43.6 |
| 2014 (1) | 0.51 | -2.93 | 23.46 | -21.64 | 188.85 | 11.92 | 40.06 | 84.52 | 0.34 | 0 | 143.33 | 4.2 | 118.37 | 5.65 |
| 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) | 0.54 | -3.21 | 4.15 | 134.53 | 6.75 | 49.08 | 27.18 | 3.39 | -21.33 | 1.00 | 48.73 | 84.05 | 154.10 | 16.57 | 9.66 | 121.80 | 15.14 | 6.66 |
| 24Q2 (19) | 0.56 | -0.25 | -2.83 | 126.02 | 4.46 | 38.83 | 26.29 | -1.98 | 33.32 | 0.67 | 10.11 | -30.99 | 132.20 | 2.82 | -4.59 | 105.78 | 1.77 | -11.15 |
| 24Q1 (18) | 0.56 | 12.81 | -1.71 | 120.64 | 33.38 | 33.08 | 26.82 | -12.3 | 139.89 | 0.61 | 2.62 | -65.84 | 128.58 | -11.9 | -7.15 | 103.94 | -11.15 | -12.31 |
| 23Q4 (17) | 0.50 | -4.38 | 1.43 | 90.45 | 0.23 | 44.95 | 30.58 | -11.49 | 9.33 | 0.59 | 9.52 | -11.92 | 145.95 | 3.86 | -13.46 | 116.98 | 2.44 | -16.86 |
| 23Q3 (16) | 0.52 | -9.69 | 4.72 | 90.24 | -0.58 | 65.79 | 34.55 | 75.2 | 10.99 | 0.54 | -44.23 | 4.8 | 140.52 | 1.41 | -15.55 | 114.19 | -4.09 | -15.35 |
| 23Q2 (15) | 0.58 | 0.89 | 2.09 | 90.77 | 0.13 | 108.24 | 19.72 | 76.39 | -46.02 | 0.97 | -45.5 | 169.92 | 138.56 | 0.06 | -8.03 | 119.06 | 0.45 | 2.33 |
| 23Q1 (14) | 0.57 | 16.41 | 24.49 | 90.65 | 45.27 | 75.34 | 11.18 | -60.03 | -79.08 | 1.78 | 164.58 | 205.06 | 138.48 | -17.89 | -20.39 | 118.53 | -15.76 | -13.47 |
| 22Q4 (13) | 0.49 | -1.27 | 6.97 | 62.4 | 14.64 | 71.48 | 27.97 | -10.15 | -55.78 | 0.67 | 30.32 | 39.29 | 168.65 | 1.36 | -5.47 | 140.71 | 4.31 | 1.85 |
| 22Q3 (12) | 0.50 | -11.96 | 3.32 | 54.43 | 24.87 | 43.58 | 31.13 | -14.78 | -72.62 | 0.52 | 43.63 | -3.91 | 166.39 | 10.45 | -3.31 | 134.89 | 15.93 | 1.02 |
| 22Q2 (11) | 0.57 | 23.04 | 10.89 | 43.59 | -15.69 | 120.82 | 36.53 | -31.66 | -65.15 | 0.36 | -38.4 | 49.93 | 150.65 | -13.39 | -5.06 | 116.35 | -15.06 | -7.21 |
| 22Q1 (10) | 0.46 | 0.02 | 8.35 | 51.7 | 42.07 | 159.02 | 53.45 | -15.49 | -50.16 | 0.58 | 20.81 | 87.65 | 173.94 | -2.51 | -10.21 | 136.98 | -0.85 | -10.46 |
| 21Q4 (9) | 0.46 | -4.63 | 15.23 | 36.39 | -4.01 | 110.83 | 63.25 | -44.38 | -46.22 | 0.48 | -10.1 | -16.26 | 178.41 | 3.67 | -12.35 | 138.16 | 3.47 | -15.48 |
| 21Q3 (8) | 0.48 | -5.51 | 16.95 | 37.91 | 92.05 | 116.13 | 113.71 | 8.47 | 5.88 | 0.54 | 124.09 | 10.81 | 172.09 | 8.45 | -15.18 | 133.53 | 6.49 | -15.95 |
| 21Q2 (7) | 0.51 | 20.22 | 4.45 | 19.74 | -1.1 | 14.37 | 104.83 | -2.25 | 33.56 | 0.24 | -22.9 | -65.27 | 158.68 | -18.09 | -17.53 | 125.39 | -18.04 | -18.82 |
| 21Q1 (6) | 0.42 | 6.37 | -6.32 | 19.96 | 15.64 | -32.95 | 107.24 | -8.81 | 132.52 | 0.31 | -46.09 | -67.56 | 193.72 | -4.83 | -0.5 | 152.99 | -6.41 | -1.97 |
| 20Q4 (5) | 0.40 | -3.21 | -15.82 | 17.26 | -1.6 | -44.45 | 117.60 | 9.5 | 29.02 | 0.58 | 18.97 | 2.09 | 203.55 | 0.32 | 11.55 | 163.46 | 2.89 | 8.12 |
| 20Q3 (4) | 0.41 | -15.62 | 0.0 | 17.54 | 1.62 | 0.0 | 107.40 | 36.83 | 0.0 | 0.49 | -29.76 | 0.0 | 202.90 | 5.45 | 0.0 | 158.87 | 2.86 | 0.0 |
| 20Q2 (3) | 0.49 | 7.82 | 0.0 | 17.26 | -42.02 | 0.0 | 78.49 | 70.19 | 0.0 | 0.69 | -28.0 | 0.0 | 192.42 | -1.17 | 0.0 | 154.45 | -1.04 | 0.0 |
| 20Q1 (2) | 0.45 | -4.41 | 0.0 | 29.77 | -4.18 | 0.0 | 46.12 | -49.4 | 0.0 | 0.96 | 69.67 | 0.0 | 194.70 | 6.7 | 0.0 | 156.07 | 3.23 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | 31.07 | 0.0 | 0.0 | 91.15 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 182.47 | 0.0 | 0.0 | 151.18 | 0.0 | 0.0 |
