- 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 | -3.7 | 258.45 | 21.34 | 327.98 | -7.08 | 9.88 | -31.39 | 4.77 | -33.65 | 149.23 | -31.8 | 119.85 | -31.49 |
| 2022 (9) | 0.42 | -3.64 | 213.0 | 15.43 | 352.97 | -16.18 | 14.40 | -72.37 | 7.19 | 370.72 | 218.81 | 14.52 | 174.94 | 23.03 |
| 2021 (8) | 0.43 | -2.75 | 184.53 | 13.18 | 421.09 | 18.29 | 52.12 | 5.0 | 1.53 | 2.65 | 191.06 | -5.32 | 142.19 | -15.87 |
| 2020 (7) | 0.44 | 13.07 | 163.04 | 26.42 | 355.99 | 18.14 | 49.64 | -52.73 | 1.49 | 77.49 | 201.80 | 13.26 | 169.01 | 12.63 |
| 2019 (6) | 0.39 | -4.76 | 128.97 | 51.73 | 301.34 | -36.9 | 105.02 | -55.73 | 0.84 | 310.79 | 178.17 | 3.45 | 150.06 | 7.55 |
| 2018 (5) | 0.41 | -9.59 | 85.0 | 5.3 | 477.55 | 120.63 | 237.22 | 470.51 | 0.20 | -83.73 | 172.23 | 11.07 | 139.52 | 15.09 |
| 2017 (4) | 0.46 | 4.4 | 80.72 | 10.26 | 216.45 | 17.06 | 41.58 | 36.06 | 1.25 | -20.83 | 155.06 | -16.09 | 121.23 | -15.7 |
| 2016 (3) | 0.44 | 6.41 | 73.21 | 14.73 | 184.91 | 15.36 | 30.56 | 84.1 | 1.58 | -43.86 | 184.80 | -11.64 | 143.80 | -11.56 |
| 2015 (2) | 0.41 | 4.24 | 63.81 | 4.4 | 160.29 | 10.67 | 16.60 | 108.54 | 2.82 | -44.81 | 209.15 | 2.34 | 162.59 | 6.53 |
| 2014 (1) | 0.39 | 0.64 | 61.12 | -0.02 | 144.83 | 10.93 | 7.96 | 0 | 5.11 | 0 | 204.37 | 27.25 | 152.63 | 39.18 |
| 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) | 0.42 | 2.67 | 4.27 | 304.76 | 11.83 | 11.77 | 5.53 | -63.95 | -66.44 | 27.73 | 111.04 | 164.51 | 112.62 | -20.22 | -33.94 | 82.78 | -24.61 | -41.22 |
| 24Q2 (19) | 0.41 | 4.1 | -3.04 | 272.52 | 4.39 | 0.65 | 15.34 | -0.32 | 15.69 | 13.14 | -3.73 | 25.18 | 141.16 | 3.35 | -2.39 | 109.80 | 1.97 | -7.0 |
| 24Q1 (18) | 0.39 | -1.92 | -2.36 | 261.05 | 1.01 | 24.86 | 15.39 | 302.88 | 159.53 | 13.65 | 30.19 | -64.41 | 136.59 | -8.47 | -29.86 | 107.68 | -10.15 | -30.25 |
| 23Q4 (17) | 0.40 | -0.52 | -3.7 | 258.45 | -5.21 | 21.34 | 3.82 | -76.82 | 252.8 | 10.48 | 0.0 | -48.99 | 149.23 | -12.46 | -31.8 | 119.85 | -14.9 | -31.49 |
| 23Q3 (16) | 0.40 | -4.53 | -3.85 | 272.66 | 0.7 | 29.9 | 16.48 | 24.28 | -2.02 | 10.48 | -0.13 | -48.99 | 170.47 | 17.87 | -15.21 | 140.84 | 19.3 | -8.95 |
| 23Q2 (15) | 0.42 | 4.82 | -2.52 | 270.77 | 29.51 | 53.65 | 13.26 | 123.61 | -51.57 | 10.50 | -72.63 | -29.01 | 144.62 | -25.73 | -27.78 | 118.06 | -23.52 | -21.44 |
| 23Q1 (14) | 0.40 | -3.27 | -2.19 | 209.07 | -1.85 | 18.41 | 5.93 | 337.2 | -77.37 | 38.35 | 86.61 | 206.39 | 194.73 | -11.0 | -6.69 | 154.37 | -11.76 | -1.93 |
| 22Q4 (13) | 0.42 | -0.67 | -3.64 | 213.0 | 1.48 | 15.43 | -2.50 | -114.86 | -109.57 | 20.55 | 0.0 | 60.6 | 218.81 | 8.83 | 14.52 | 174.94 | 13.1 | 23.03 |
| 22Q3 (12) | 0.42 | -3.21 | -9.86 | 209.9 | 19.11 | 8.73 | 16.82 | -38.57 | -75.2 | 20.55 | 39.0 | 367.18 | 201.06 | 0.4 | 13.62 | 154.68 | 2.93 | 12.58 |
| 22Q2 (11) | 0.43 | 5.18 | -7.13 | 176.22 | -0.2 | 7.03 | 27.38 | 4.5 | -56.27 | 14.78 | 18.12 | 262.32 | 200.26 | -4.04 | 24.06 | 150.28 | -4.52 | 15.48 |
| 22Q1 (10) | 0.41 | -4.7 | -4.17 | 176.57 | -4.31 | 8.4 | 26.20 | 0.27 | -50.77 | 12.52 | -2.19 | 149.01 | 208.70 | 9.23 | 9.92 | 157.40 | 10.7 | 1.82 |
| 21Q4 (9) | 0.43 | -7.08 | -2.75 | 184.53 | -4.41 | 13.18 | 26.13 | -61.47 | -42.86 | 12.80 | 190.91 | 116.25 | 191.06 | 7.97 | -5.32 | 142.19 | 3.49 | -15.87 |
| 21Q3 (8) | 0.46 | -0.28 | 3.08 | 193.04 | 17.24 | 28.04 | 67.82 | 8.32 | 1.69 | 4.40 | 7.8 | 19.5 | 176.96 | 9.63 | -6.38 | 137.39 | 5.58 | -12.26 |
| 21Q2 (7) | 0.47 | 8.53 | -1.06 | 164.65 | 1.08 | 16.53 | 62.61 | 17.64 | 13.57 | 4.08 | -18.82 | 21.95 | 161.42 | -14.98 | 2.0 | 130.13 | -15.82 | -2.05 |
| 21Q1 (6) | 0.43 | -3.29 | 4.48 | 162.89 | -0.09 | 15.07 | 53.22 | 16.38 | 102.36 | 5.03 | -15.06 | -40.34 | 189.86 | -5.92 | 19.63 | 154.59 | -8.53 | 17.76 |
| 20Q4 (5) | 0.44 | -1.51 | 13.07 | 163.04 | 8.15 | 26.42 | 45.73 | -31.43 | -3.42 | 5.92 | 60.76 | 21.32 | 201.80 | 6.76 | 13.26 | 169.01 | 7.94 | 12.63 |
| 20Q3 (4) | 0.45 | -4.29 | 0.0 | 150.76 | 6.7 | 0.0 | 66.69 | 20.97 | 0.0 | 3.68 | 10.0 | 0.0 | 189.02 | 19.44 | 0.0 | 156.58 | 17.86 | 0.0 |
| 20Q2 (3) | 0.47 | 14.61 | 0.0 | 141.29 | -0.19 | 0.0 | 55.13 | 109.62 | 0.0 | 3.35 | -60.28 | 0.0 | 158.26 | -0.28 | 0.0 | 132.85 | 1.2 | 0.0 |
| 20Q1 (2) | 0.41 | 4.66 | 0.0 | 141.56 | 9.76 | 0.0 | 26.30 | -44.46 | 0.0 | 8.43 | 72.73 | 0.0 | 158.71 | -10.92 | 0.0 | 131.27 | -12.52 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | 128.97 | 0.0 | 0.0 | 47.35 | 0.0 | 0.0 | 4.88 | 0.0 | 0.0 | 178.17 | 0.0 | 0.0 | 150.06 | 0.0 | 0.0 |
