- 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) | 0.49 | -15.53 | 9.82 | -56.76 | 231.2 | -7.78 | 18.24 | -32.09 | 0.15 | -13.26 | 168.79 | 14.38 | 122.22 | 14.41 |
| 2022 (9) | 0.58 | 13.25 | 22.71 | 117.53 | 250.71 | 4.9 | 26.86 | -65.59 | 0.17 | -16.75 | 147.57 | -9.02 | 106.83 | -6.59 |
| 2021 (8) | 0.52 | -5.8 | 10.44 | -10.15 | 239.01 | 10.87 | 78.06 | 140.63 | 0.21 | -47.3 | 162.20 | 11.01 | 114.37 | 10.49 |
| 2020 (7) | 0.55 | -1.62 | 11.62 | -5.61 | 215.57 | 13.61 | 32.44 | -3.31 | 0.39 | -32.72 | 146.11 | -0.16 | 103.51 | 1.8 |
| 2019 (6) | 0.56 | 14.42 | 12.31 | 86.8 | 189.74 | 10.65 | 33.55 | -44.42 | 0.58 | 0 | 146.34 | -12.82 | 101.68 | -11.24 |
| 2018 (5) | 0.49 | 1.73 | 6.59 | 21.14 | 171.48 | 1.8 | 60.36 | 10.47 | 0.00 | 0 | 167.85 | -0.99 | 114.55 | -0.29 |
| 2017 (4) | 0.48 | -6.47 | 5.44 | -38.95 | 168.45 | 4.11 | 54.64 | 70.11 | 0.00 | 0 | 169.53 | 5.52 | 114.88 | 3.86 |
| 2016 (3) | 0.51 | 1.09 | 8.91 | -13.41 | 161.8 | 2.89 | 32.12 | -7.75 | 0.00 | 0 | 160.66 | -1.27 | 110.61 | 4.14 |
| 2015 (2) | 0.51 | 10.29 | 10.29 | 32.09 | 157.26 | 1.91 | 34.82 | 18.27 | 0.00 | 0 | 162.72 | -9.26 | 106.21 | -13.17 |
| 2014 (1) | 0.46 | -8.6 | 7.79 | -33.02 | 154.31 | 6.49 | 29.44 | 48.99 | 0.21 | 0 | 179.33 | 4.28 | 122.32 | 0.67 |
| 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) | 0.57 | 0.26 | 2.5 | 21.19 | 62.13 | 26.06 | 21.31 | -18.23 | -1.25 | 0.27 | -36.85 | -56.42 | 148.33 | 0.44 | -2.02 | 104.63 | 4.22 | -0.71 |
| 24Q2 (19) | 0.57 | 12.62 | 0.54 | 13.07 | 38.75 | -3.83 | 26.06 | -5.13 | 36.44 | 0.43 | -19.59 | -40.85 | 147.68 | -10.25 | -0.35 | 100.39 | -12.07 | -4.0 |
| 24Q1 (18) | 0.51 | 3.02 | -3.42 | 9.42 | -4.07 | -33.85 | 27.47 | 62.64 | 73.2 | 0.54 | -18.76 | -31.66 | 164.54 | -2.52 | 1.9 | 114.17 | -6.59 | 1.5 |
| 23Q4 (17) | 0.49 | -11.88 | -15.53 | 9.82 | -41.58 | -56.76 | 16.89 | -21.73 | 120.78 | 0.66 | 5.63 | -46.98 | 168.79 | 11.49 | 14.38 | 122.22 | 15.98 | 14.41 |
| 23Q3 (16) | 0.56 | -1.65 | -10.48 | 16.81 | 23.69 | -45.51 | 21.58 | 12.98 | -33.21 | 0.63 | -14.28 | 7.08 | 151.39 | 2.15 | 8.41 | 105.38 | 0.77 | 6.95 |
| 23Q2 (15) | 0.57 | 8.18 | -2.83 | 13.59 | -4.56 | 14.88 | 19.10 | 20.43 | -73.03 | 0.73 | -7.1 | 13.12 | 148.20 | -8.22 | 1.17 | 104.57 | -7.03 | 6.04 |
| 23Q1 (14) | 0.53 | -9.9 | 3.27 | 14.24 | -37.3 | 27.48 | 15.86 | 107.32 | -75.66 | 0.79 | -36.97 | -10.81 | 161.47 | 9.42 | -3.0 | 112.48 | 5.29 | 1.64 |
| 22Q4 (13) | 0.58 | -6.61 | 13.25 | 22.71 | -26.39 | 117.53 | 7.65 | -76.32 | -82.78 | 1.25 | 113.32 | 18.42 | 147.57 | 5.67 | -9.02 | 106.83 | 8.42 | -6.59 |
| 22Q3 (12) | 0.63 | 6.75 | 4.32 | 30.85 | 160.78 | 124.2 | 32.31 | -54.37 | -68.28 | 0.59 | -9.44 | -28.33 | 139.65 | -4.67 | 2.09 | 98.53 | -0.08 | 4.5 |
| 22Q2 (11) | 0.59 | 14.98 | 13.23 | 11.83 | 5.91 | 133.79 | 70.81 | 8.67 | -46.32 | 0.65 | -26.75 | -18.11 | 146.49 | -12.0 | -4.81 | 98.61 | -10.89 | -7.44 |
| 22Q1 (10) | 0.51 | -1.2 | -5.71 | 11.17 | 6.99 | 14.8 | 65.16 | 46.66 | -0.97 | 0.88 | -16.32 | -9.05 | 166.46 | 2.63 | 12.04 | 110.66 | -3.24 | 6.97 |
| 21Q4 (9) | 0.52 | -13.98 | -5.8 | 10.44 | -24.13 | -10.15 | 44.43 | -56.38 | 26.15 | 1.06 | 29.11 | -38.3 | 162.20 | 18.58 | 11.01 | 114.37 | 21.3 | 10.49 |
| 21Q3 (8) | 0.60 | 15.87 | 2.13 | 13.76 | 171.94 | -6.27 | 101.85 | -22.79 | 269.96 | 0.82 | 3.47 | -47.32 | 136.79 | -11.12 | -1.15 | 94.29 | -11.5 | -4.15 |
| 21Q2 (7) | 0.52 | -4.25 | -17.29 | 5.06 | -48.0 | -74.65 | 131.91 | 100.47 | 322.38 | 0.79 | -18.65 | -55.94 | 153.90 | 3.59 | 16.89 | 106.54 | 2.99 | 15.73 |
| 21Q1 (6) | 0.54 | -1.3 | 3.17 | 9.73 | -16.27 | -4.51 | 65.80 | 86.83 | 71.58 | 0.97 | -43.23 | -41.01 | 148.57 | 1.68 | -2.85 | 103.45 | -0.06 | 2.82 |
| 20Q4 (5) | 0.55 | -6.74 | -1.62 | 11.62 | -20.84 | -5.61 | 35.22 | 27.93 | 84.59 | 1.71 | 10.23 | -37.6 | 146.11 | 5.59 | -0.16 | 103.51 | 5.23 | 1.8 |
| 20Q3 (4) | 0.59 | -6.16 | 0.0 | 14.68 | -26.45 | 0.0 | 27.53 | -11.85 | 0.0 | 1.55 | -13.44 | 0.0 | 138.38 | 5.1 | 0.0 | 98.37 | 6.85 | 0.0 |
| 20Q2 (3) | 0.63 | 19.44 | 0.0 | 19.96 | 95.88 | 0.0 | 31.23 | -18.57 | 0.0 | 1.79 | 8.91 | 0.0 | 131.66 | -13.91 | 0.0 | 92.06 | -8.5 | 0.0 |
| 20Q1 (2) | 0.52 | -5.87 | 0.0 | 10.19 | -17.22 | 0.0 | 38.35 | 101.0 | 0.0 | 1.65 | -39.95 | 0.0 | 152.93 | 4.5 | 0.0 | 100.61 | -1.05 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | 12.31 | 0.0 | 0.0 | 19.08 | 0.0 | 0.0 | 2.74 | 0.0 | 0.0 | 146.34 | 0.0 | 0.0 | 101.68 | 0.0 | 0.0 |
