- 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) | 0.40 | -30.91 | 11.67 | -62.73 | 123.32 | -12.03 | 4.56 | 33.72 | 0.65 | -96.54 | 207.72 | 30.62 | 150.86 | 49.12 |
| 2022 (9) | 0.57 | 0.49 | 31.31 | 22.21 | 140.18 | 14.12 | 3.41 | 0 | 18.79 | -5.38 | 159.03 | 0.77 | 101.17 | 2.0 |
| 2021 (8) | 0.57 | 5.37 | 25.62 | 57.66 | 122.84 | 32.89 | -6.39 | 0 | 19.86 | 0.0 | 157.82 | 15.89 | 99.19 | 9.99 |
| 2020 (7) | 0.54 | 11.89 | 16.25 | 448.99 | 92.44 | -13.57 | -5.81 | 0 | 19.86 | 0.0 | 136.18 | -29.0 | 90.18 | -38.52 |
| 2019 (6) | 0.48 | -5.74 | 2.96 | 56.61 | 106.95 | -11.9 | -0.82 | 0 | 19.86 | 0.0 | 191.81 | 8.35 | 146.67 | 27.08 |
| 2018 (5) | 0.51 | 7.37 | 1.89 | -24.7 | 121.39 | 7.58 | -7.20 | 0 | 19.86 | 0.0 | 177.02 | -7.34 | 115.42 | -1.99 |
| 2017 (4) | 0.48 | -16.21 | 2.51 | -80.65 | 112.84 | -0.6 | 3.33 | 0 | 19.86 | 0 | 191.05 | 54.81 | 117.76 | 42.93 |
| 2016 (3) | 0.57 | 12.93 | 12.97 | 47.72 | 113.52 | 2.06 | -6.62 | 0 | 0.00 | 0 | 123.41 | -25.12 | 82.39 | -23.91 |
| 2015 (2) | 0.51 | 11.83 | 8.78 | 0 | 111.23 | -10.56 | -13.65 | 0 | 0.00 | 0 | 164.80 | -4.89 | 108.28 | -12.22 |
| 2014 (1) | 0.45 | 6.15 | 0 | 0 | 124.36 | 2.94 | 12.67 | -63.25 | 0.00 | 0 | 173.28 | 8.78 | 123.35 | 23.05 |
| 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) | 0.36 | 2.47 | -37.54 | 9.28 | 5.82 | -78.93 | 8.13 | 17.49 | 59.72 | 1.52 | -58.19 | -87.73 | 228.32 | -3.01 | 46.3 | 169.87 | -0.14 | 48.89 |
| 24Q2 (19) | 0.35 | 1.3 | -44.52 | 8.77 | 1.98 | -83.93 | 6.92 | -18.11 | 5.49 | 3.64 | 46.21 | -68.88 | 235.40 | -1.33 | 63.45 | 170.10 | -3.28 | 59.75 |
| 24Q1 (18) | 0.35 | -12.46 | -39.19 | 8.6 | -26.31 | -75.1 | 8.45 | 507.91 | 81.72 | 2.49 | -79.93 | -91.94 | 238.57 | 14.85 | 48.07 | 175.86 | 16.57 | 63.62 |
| 23Q4 (17) | 0.40 | -31.27 | -30.91 | 11.67 | -73.5 | -62.73 | 1.39 | -72.69 | -75.57 | 12.42 | 0.0 | -45.99 | 207.72 | 33.1 | 30.62 | 150.86 | 32.23 | 49.12 |
| 23Q3 (16) | 0.58 | -8.98 | -0.55 | 44.04 | -19.3 | 24.13 | 5.09 | -22.41 | 15.95 | 12.42 | 6.06 | -78.8 | 156.06 | 8.36 | -4.42 | 114.09 | 7.15 | 6.66 |
| 23Q2 (15) | 0.63 | 11.02 | 17.41 | 54.57 | 57.99 | 140.82 | 6.56 | 41.08 | 40.77 | 11.71 | -62.11 | -2.28 | 144.02 | -10.61 | -13.24 | 106.48 | -0.93 | 8.27 |
| 23Q1 (14) | 0.57 | -0.52 | 10.0 | 34.54 | 10.32 | 98.73 | 4.65 | -18.28 | 206.16 | 30.91 | 34.39 | 113.52 | 161.12 | 1.31 | -3.74 | 107.48 | 6.24 | 11.78 |
| 22Q4 (13) | 0.57 | -1.07 | 0.49 | 31.31 | -11.75 | 22.21 | 5.69 | 29.61 | 1061.22 | 23.00 | -60.74 | 58.88 | 159.03 | -2.6 | 0.77 | 101.17 | -5.42 | 2.0 |
| 22Q3 (12) | 0.58 | 7.46 | -7.15 | 35.48 | 56.58 | 54.46 | 4.39 | -5.79 | 610.47 | 58.58 | 388.78 | 304.69 | 163.27 | -1.64 | 22.77 | 106.97 | 8.76 | 48.01 |
| 22Q2 (11) | 0.54 | 4.01 | -13.63 | 22.66 | 30.38 | -12.91 | 4.66 | 206.39 | 142.13 | 11.99 | -17.2 | -17.2 | 166.00 | -0.82 | 12.0 | 98.35 | 2.29 | 8.6 |
| 22Q1 (10) | 0.52 | -9.12 | -14.04 | 17.38 | -32.16 | -25.76 | -4.38 | -993.88 | 79.27 | 14.48 | 0.0 | 0.0 | 167.38 | 6.06 | 16.64 | 96.15 | -3.06 | 0.66 |
| 21Q4 (9) | 0.57 | -8.59 | 5.37 | 25.62 | 11.54 | 57.66 | 0.49 | 156.98 | -44.94 | 14.48 | 0.0 | 0.0 | 157.82 | 18.67 | 15.89 | 99.19 | 37.25 | 9.99 |
| 21Q3 (8) | 0.62 | -0.03 | 21.77 | 22.97 | -11.72 | 60.41 | -0.86 | 92.22 | -122.45 | 14.48 | 0.0 | -12.53 | 132.99 | -10.28 | -7.55 | 72.27 | -20.2 | -30.1 |
| 21Q2 (7) | 0.63 | 3.51 | 26.62 | 26.02 | 11.15 | 85.59 | -11.06 | 47.66 | -263.82 | 14.48 | 0.0 | 0 | 148.22 | 3.29 | 1.32 | 90.56 | -5.19 | -15.17 |
| 21Q1 (6) | 0.60 | 11.4 | 33.69 | 23.41 | 44.06 | 629.28 | -21.13 | -2474.16 | 20.92 | 14.48 | 0.0 | 0 | 143.50 | 5.38 | -34.17 | 95.52 | 5.92 | -39.43 |
| 20Q4 (5) | 0.54 | 5.63 | 11.89 | 16.25 | 13.48 | 448.99 | 0.89 | -76.76 | -40.27 | 14.48 | -12.53 | 0 | 136.18 | -5.33 | -29.0 | 90.18 | -12.78 | -38.52 |
| 20Q3 (4) | 0.51 | 3.95 | 0.0 | 14.32 | 2.14 | 0.0 | 3.83 | 225.99 | 0.0 | 16.55 | 0 | 0.0 | 143.85 | -1.67 | 0.0 | 103.39 | -3.16 | 0.0 |
| 20Q2 (3) | 0.49 | 9.3 | 0.0 | 14.02 | 336.76 | 0.0 | -3.04 | 88.62 | 0.0 | 0.00 | 0 | 0.0 | 146.29 | -32.89 | 0.0 | 106.76 | -32.31 | 0.0 |
| 20Q1 (2) | 0.45 | -6.77 | 0.0 | 3.21 | 8.45 | 0.0 | -26.72 | -1893.29 | 0.0 | 0.00 | 0 | 0.0 | 217.99 | 13.65 | 0.0 | 157.71 | 7.53 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 2.96 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 191.81 | 0.0 | 0.0 | 146.67 | 0.0 | 0.0 |
