- 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) | 0.31 | 9.87 | 15.8 | 15.08 | 45.95 | -8.52 | 26.67 | -58.55 | 1.84 | 52.26 | 229.97 | -20.96 | 137.77 | -16.76 |
| 2022 (9) | 0.28 | -21.39 | 13.73 | -0.07 | 50.23 | -20.46 | 64.35 | -40.49 | 1.21 | 34.23 | 290.96 | 28.69 | 165.51 | 22.23 |
| 2021 (8) | 0.35 | -1.12 | 13.74 | -15.34 | 63.15 | 17.05 | 108.14 | 55.15 | 0.90 | -4.44 | 226.10 | 7.4 | 135.41 | -7.83 |
| 2020 (7) | 0.36 | 14.72 | 16.23 | 90.94 | 53.95 | 19.65 | 69.70 | -77.16 | 0.94 | 4.06 | 210.53 | -2.37 | 146.91 | 14.62 |
| 2019 (6) | 0.31 | -3.13 | 8.5 | -0.23 | 45.09 | -25.11 | 305.17 | -52.18 | 0.90 | 63.39 | 215.64 | -17.22 | 128.17 | -24.5 |
| 2018 (5) | 0.32 | -7.19 | 8.52 | -7.39 | 60.21 | 47.65 | 638.13 | 1501.73 | 0.55 | -71.73 | 260.49 | 34.25 | 169.77 | 38.13 |
| 2017 (4) | 0.35 | 6.24 | 9.2 | 53.33 | 40.78 | 7.01 | 39.84 | -22.7 | 1.96 | 12.08 | 194.03 | -21.81 | 122.91 | -15.87 |
| 2016 (3) | 0.33 | 25.28 | 6.0 | 50.0 | 38.11 | -3.42 | 51.54 | -23.81 | 1.75 | 6.11 | 248.14 | -34.59 | 146.10 | -40.55 |
| 2015 (2) | 0.26 | 1.2 | 4.0 | -36.91 | 39.46 | -2.28 | 67.65 | 184.12 | 1.65 | 0 | 379.38 | 60.7 | 245.74 | 78.64 |
| 2014 (1) | 0.26 | -11.31 | 6.34 | 106.51 | 40.38 | 5.46 | 23.81 | 240.14 | 0.00 | 0 | 236.08 | -17.64 | 137.56 | -22.6 |
| 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) | 0.28 | -8.41 | -3.76 | 13.64 | -6.13 | 2.02 | 21.63 | -15.9 | -29.95 | 9.72 | 124.81 | 136.32 | 251.91 | 12.0 | 3.13 | 160.32 | 12.75 | 8.85 |
| 24Q2 (19) | 0.30 | 1.92 | -4.28 | 14.53 | -4.16 | 4.53 | 25.72 | -14.38 | -23.97 | 4.33 | -5.53 | 16.05 | 224.92 | -5.46 | 4.85 | 142.19 | -3.36 | 12.23 |
| 24Q1 (18) | 0.30 | -3.14 | 1.96 | 15.16 | -4.05 | 5.13 | 30.04 | 95.45 | 14.13 | 4.58 | -78.45 | -46.87 | 237.90 | 3.45 | -8.93 | 147.14 | 6.8 | -3.31 |
| 23Q4 (17) | 0.31 | 6.43 | 9.87 | 15.8 | 18.18 | 15.08 | 15.37 | -50.23 | 37.6 | 21.25 | 416.43 | -18.05 | 229.97 | -5.85 | -20.96 | 137.77 | -6.46 | -16.76 |
| 23Q3 (16) | 0.29 | -8.9 | 1.23 | 13.37 | -3.81 | -2.69 | 30.88 | -8.72 | -46.85 | 4.11 | 10.4 | -4.53 | 244.26 | 13.86 | -13.36 | 147.28 | 16.25 | -7.17 |
| 23Q2 (15) | 0.32 | 8.56 | -10.52 | 13.9 | -3.61 | 1.24 | 33.83 | 28.53 | -65.58 | 3.73 | -56.76 | 28.32 | 214.52 | -17.88 | 0.14 | 126.69 | -16.75 | -1.09 |
| 23Q1 (14) | 0.29 | 4.38 | -9.32 | 14.42 | 5.03 | 4.95 | 26.32 | 135.63 | -79.44 | 8.62 | -66.76 | 164.4 | 261.22 | -10.22 | 5.01 | 152.18 | -8.05 | 1.82 |
| 22Q4 (13) | 0.28 | -1.94 | -21.39 | 13.73 | -0.07 | -0.07 | 11.17 | -80.77 | -89.48 | 25.93 | 501.63 | 462.65 | 290.96 | 3.21 | 28.69 | 165.51 | 4.32 | 22.23 |
| 22Q3 (12) | 0.28 | -19.47 | -21.41 | 13.74 | 0.07 | -6.72 | 58.10 | -40.88 | -49.37 | 4.31 | 48.38 | 24.23 | 281.91 | 31.6 | 28.74 | 158.66 | 23.87 | 13.44 |
| 22Q2 (11) | 0.35 | 10.01 | 2.74 | 13.73 | -0.07 | -12.71 | 98.28 | -23.24 | -13.26 | 2.90 | -10.89 | 33.81 | 214.21 | -13.89 | -3.43 | 128.09 | -14.3 | -17.48 |
| 22Q1 (10) | 0.32 | -9.51 | -10.29 | 13.74 | 0.0 | -15.34 | 128.03 | 20.64 | 27.9 | 3.26 | -29.27 | 33.07 | 248.75 | 10.02 | 15.9 | 149.46 | 10.38 | -1.07 |
| 21Q4 (9) | 0.35 | -1.96 | -1.12 | 13.74 | -6.72 | -15.34 | 106.13 | -7.52 | 223.27 | 4.61 | 32.83 | -60.79 | 226.10 | 3.25 | 7.4 | 135.41 | -3.18 | -7.83 |
| 21Q3 (8) | 0.36 | 5.27 | 1.8 | 14.73 | -6.36 | -2.0 | 114.76 | 1.28 | 84.98 | 3.47 | 59.83 | -2.26 | 218.98 | -1.28 | 10.62 | 139.86 | -9.9 | 3.63 |
| 21Q2 (7) | 0.34 | -3.94 | -6.12 | 15.73 | -3.08 | 3.08 | 113.31 | 13.2 | 36.86 | 2.17 | -11.39 | 31.55 | 221.82 | 3.35 | 18.49 | 155.23 | 2.75 | 23.69 |
| 21Q1 (6) | 0.36 | -0.25 | 18.5 | 16.23 | 0.0 | 75.27 | 100.10 | 204.9 | -24.21 | 2.45 | -79.16 | 39.4 | 214.63 | 1.95 | -5.28 | 151.07 | 2.83 | 9.93 |
| 20Q4 (5) | 0.36 | 0.93 | 14.72 | 16.23 | 7.98 | 90.94 | 32.83 | -47.08 | -69.5 | 11.75 | 231.15 | 141.81 | 210.53 | 6.36 | -2.37 | 146.91 | 8.85 | 14.62 |
| 20Q3 (4) | 0.36 | -2.93 | 0.0 | 15.03 | -1.51 | 0.0 | 62.04 | -25.06 | 0.0 | 3.55 | 115.1 | 0.0 | 197.95 | 5.74 | 0.0 | 134.96 | 7.54 | 0.0 |
| 20Q2 (3) | 0.37 | 21.25 | 0.0 | 15.26 | 64.79 | 0.0 | 82.79 | -37.31 | 0.0 | 1.65 | -6.1 | 0.0 | 187.20 | -17.38 | 0.0 | 125.50 | -8.68 | 0.0 |
| 20Q1 (2) | 0.30 | -3.43 | 0.0 | 9.26 | 8.94 | 0.0 | 132.07 | 22.7 | 0.0 | 1.76 | -63.85 | 0.0 | 226.59 | 5.08 | 0.0 | 137.43 | 7.22 | 0.0 |
| 19Q4 (1) | 0.31 | 0.0 | 0.0 | 8.5 | 0.0 | 0.0 | 107.64 | 0.0 | 0.0 | 4.86 | 0.0 | 0.0 | 215.64 | 0.0 | 0.0 | 128.17 | 0.0 | 0.0 |
