- 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) | 0.54 | -3.55 | 15.8 | -7.76 | 39.71 | 4.8 | 8.85 | -31.92 | 3.48 | 34.02 | 217.51 | 46.99 | 54.15 | 45.96 |
| 2022 (9) | 0.56 | 12.59 | 17.13 | 61.6 | 37.89 | 8.54 | 13.00 | -18.24 | 2.59 | 0 | 147.98 | 4.42 | 37.10 | -1.93 |
| 2021 (8) | 0.50 | 1.27 | 10.6 | 7.07 | 34.91 | 15.52 | 15.90 | 27.71 | 0.00 | 0 | 141.71 | -0.5 | 37.83 | -17.56 |
| 2020 (7) | 0.49 | -4.05 | 9.9 | -10.0 | 30.22 | -0.59 | 12.45 | 12.67 | 0.00 | 0 | 142.42 | 4.51 | 45.89 | 10.18 |
| 2019 (6) | 0.52 | 3.95 | 11.0 | 44.74 | 30.4 | -9.36 | 11.05 | 6.76 | 0.00 | 0 | 136.28 | -6.14 | 41.65 | 20.48 |
| 2018 (5) | 0.50 | -6.63 | 7.6 | -49.77 | 33.54 | 1.73 | 10.35 | 49.35 | 0.00 | 0 | 145.20 | -0.53 | 34.57 | -46.82 |
| 2017 (4) | 0.53 | 16.75 | 15.13 | 112.8 | 32.97 | 22.25 | 6.93 | 9.48 | 0.00 | 0 | 145.97 | -11.26 | 65.01 | -13.95 |
| 2016 (3) | 0.46 | 8.96 | 7.11 | 17.13 | 26.97 | 19.18 | 6.33 | -20.88 | 0.00 | 0 | 164.50 | -4.08 | 75.55 | -3.6 |
| 2015 (2) | 0.42 | 28.41 | 6.07 | 184.98 | 22.63 | 17.44 | 8.00 | -77.06 | 0.00 | 0 | 171.50 | -34.92 | 78.37 | -25.28 |
| 2014 (1) | 0.33 | -4.8 | 2.13 | 0 | 19.27 | -13.55 | 34.87 | 0 | 0.00 | 0 | 263.53 | 3.47 | 104.89 | -15.95 |
| 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) | 0.58 | 7.07 | 2.73 | 20.87 | 55.98 | 11.43 | 5.19 | -39.72 | -30.8 | 24.08 | 63.32 | 66.94 | 190.80 | -11.78 | 13.53 | 36.73 | -9.15 | 19.29 |
| 24Q2 (19) | 0.54 | 0.98 | -8.15 | 13.38 | -22.48 | -38.51 | 8.61 | -32.31 | 29.28 | 14.75 | 75.46 | -24.85 | 216.28 | -1.74 | 34.46 | 40.43 | -8.07 | 29.71 |
| 24Q1 (18) | 0.54 | -0.88 | -2.99 | 17.26 | 9.24 | -14.09 | 12.72 | 32.22 | 2.75 | 8.40 | -34.76 | 32.16 | 220.12 | 1.2 | 46.9 | 43.98 | -18.78 | 71.53 |
| 23Q4 (17) | 0.54 | -4.14 | -3.55 | 15.8 | -15.64 | -7.76 | 9.62 | 28.27 | 170.99 | 12.88 | -10.7 | -56.02 | 217.51 | 29.42 | 46.99 | 54.15 | 75.87 | 45.96 |
| 23Q3 (16) | 0.57 | -4.27 | 4.09 | 18.73 | -13.92 | 25.12 | 7.50 | 12.61 | -49.22 | 14.43 | -26.48 | 209.86 | 168.06 | 4.48 | 9.86 | 30.79 | -1.22 | -27.42 |
| 23Q2 (15) | 0.59 | 6.66 | 9.35 | 21.76 | 8.31 | 37.11 | 6.66 | -46.2 | -60.96 | 19.62 | 208.58 | 198.26 | 160.85 | 7.35 | 4.62 | 31.17 | 21.57 | -19.83 |
| 23Q1 (14) | 0.56 | -1.45 | 5.56 | 20.09 | 17.28 | 42.58 | 12.38 | 248.73 | -53.02 | 6.36 | -78.29 | 0 | 149.84 | 1.26 | 10.01 | 25.64 | -30.89 | -37.43 |
| 22Q4 (13) | 0.56 | 3.45 | 12.59 | 17.13 | 14.43 | 61.6 | 3.55 | -75.96 | -82.09 | 29.29 | 529.2 | 0 | 147.98 | -3.26 | 4.42 | 37.10 | -12.54 | -1.93 |
| 22Q3 (12) | 0.55 | 0.57 | 3.79 | 14.97 | -5.67 | 18.81 | 14.77 | -13.42 | -23.55 | 4.66 | -29.23 | 0 | 152.97 | -0.5 | 12.4 | 42.42 | 9.1 | 19.59 |
| 22Q2 (11) | 0.54 | 2.96 | 2.73 | 15.87 | 12.63 | 21.15 | 17.06 | -35.26 | 49.13 | 6.58 | 0 | 0 | 153.74 | 12.88 | 13.99 | 38.88 | -5.12 | 22.26 |
| 22Q1 (10) | 0.53 | 5.11 | -2.43 | 14.09 | 32.92 | 19.41 | 26.35 | 32.95 | 115.81 | 0.00 | 0 | 0 | 136.20 | -3.89 | 1.57 | 40.98 | 8.33 | -10.27 |
| 21Q4 (9) | 0.50 | -4.64 | 1.27 | 10.6 | -15.87 | 7.07 | 19.82 | 2.59 | 287.11 | 0.00 | 0 | 0 | 141.71 | 4.12 | -0.5 | 37.83 | 6.65 | -17.56 |
| 21Q3 (8) | 0.53 | -0.45 | 8.73 | 12.6 | -3.82 | 18.87 | 19.32 | 68.88 | -13.48 | 0.00 | 0 | 0 | 136.10 | 0.91 | -6.03 | 35.47 | 11.54 | 6.39 |
| 21Q2 (7) | 0.53 | -2.2 | 2.62 | 13.1 | 11.02 | 19.09 | 11.44 | -6.31 | -36.37 | 0.00 | 0 | 0 | 134.87 | 0.57 | -1.56 | 31.80 | -30.37 | -17.25 |
| 21Q1 (6) | 0.54 | 9.1 | 3.13 | 11.8 | 19.19 | -2.48 | 12.21 | 138.48 | 257.02 | 0.00 | 0 | 0 | 134.10 | -5.84 | -0.62 | 45.67 | -0.48 | 25.92 |
| 20Q4 (5) | 0.49 | 2.38 | -4.05 | 9.9 | -6.6 | -10.0 | 5.12 | -77.07 | -66.32 | 0.00 | 0 | 0 | 142.42 | -1.67 | 4.51 | 45.89 | 37.64 | 10.18 |
| 20Q3 (4) | 0.48 | -6.05 | 0.0 | 10.6 | -3.64 | 0.0 | 22.33 | 24.19 | 0.0 | 0.00 | 0 | 0.0 | 144.84 | 5.71 | 0.0 | 33.34 | -13.24 | 0.0 |
| 20Q2 (3) | 0.51 | -1.72 | 0.0 | 11.0 | -9.09 | 0.0 | 17.98 | 425.73 | 0.0 | 0.00 | 0 | 0.0 | 137.01 | 1.54 | 0.0 | 38.43 | 5.96 | 0.0 |
| 20Q1 (2) | 0.52 | 1.49 | 0.0 | 12.1 | 10.0 | 0.0 | 3.42 | -77.5 | 0.0 | 0.00 | 0 | 0.0 | 134.93 | -0.99 | 0.0 | 36.27 | -12.92 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 11.0 | 0.0 | 0.0 | 15.20 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 136.28 | 0.0 | 0.0 | 41.65 | 0.0 | 0.0 |
