- 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) | 0.35 | 1.49 | 21.12 | -10.43 | 14.86 | 73.4 | 3.62 | -65.16 | 6.58 | 1298.85 | 207.28 | -2.09 | 57.14 | -3.82 |
| 2022 (9) | 0.34 | -12.11 | 23.58 | -31.47 | 8.57 | -48.65 | 10.39 | 257.04 | 0.47 | -93.13 | 211.70 | 32.53 | 59.41 | 213.18 |
| 2021 (8) | 0.39 | -4.29 | 34.41 | -3.15 | 16.69 | -43.42 | 2.91 | 95.3 | 6.85 | -26.76 | 159.74 | -20.67 | 18.97 | -27.6 |
| 2020 (7) | 0.41 | -12.11 | 35.53 | -17.89 | 29.5 | 253.72 | 1.49 | 58.51 | 9.35 | 0.0 | 201.35 | 25.03 | 26.20 | 106.62 |
| 2019 (6) | 0.46 | 3.27 | 43.27 | 4.57 | 8.34 | -48.71 | 0.94 | -72.83 | 9.35 | 0.0 | 161.04 | -10.15 | 12.68 | -36.12 |
| 2018 (5) | 0.45 | -8.89 | 41.38 | -0.91 | 16.26 | 4.03 | 3.46 | 48.5 | 9.35 | -92.44 | 179.23 | 8.46 | 19.85 | 5.03 |
| 2017 (4) | 0.49 | -2.5 | 41.76 | -5.05 | 15.63 | -32.37 | 2.33 | -21.81 | 123.75 | 961.23 | 165.25 | 10.45 | 18.90 | -20.25 |
| 2016 (3) | 0.50 | -0.34 | 43.98 | -13.54 | 23.11 | 10.73 | 2.98 | 17.32 | 11.66 | -8.25 | 149.62 | 2.13 | 23.70 | 2.07 |
| 2015 (2) | 0.50 | -5.64 | 50.87 | -1.32 | 20.87 | -46.14 | 2.54 | -37.75 | 12.71 | 89.65 | 146.50 | -9.0 | 23.22 | -34.31 |
| 2014 (1) | 0.54 | -4.24 | 51.55 | -9.94 | 38.75 | 15.43 | 4.08 | -8.93 | 6.70 | 0 | 160.99 | 2.89 | 35.35 | 1.35 |
| 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) | 0.32 | -6.59 | -8.14 | 19.93 | -7.3 | -16.26 | 59.45 | 5114.91 | 619.73 | 0.28 | -98.71 | -93.38 | 234.46 | 15.17 | 11.71 | 93.94 | 50.45 | 62.67 |
| 24Q2 (19) | 0.34 | -1.35 | -1.82 | 21.5 | 6.49 | -9.24 | 1.14 | 198.28 | 173.55 | 21.77 | 0.0 | 173.51 | 203.57 | 1.4 | -4.12 | 62.44 | 13.28 | 7.14 |
| 24Q1 (18) | 0.35 | 0.78 | 1.31 | 20.19 | -4.4 | -15.7 | -1.16 | -134.83 | -125.95 | 21.77 | 0.0 | 173.51 | 200.75 | -3.15 | -7.57 | 55.12 | -3.54 | -7.96 |
| 23Q4 (17) | 0.35 | -1.09 | 1.49 | 21.12 | -11.26 | -10.43 | 3.33 | -59.69 | 143.7 | 21.77 | 413.08 | -4.16 | 207.28 | -1.24 | -2.09 | 57.14 | -1.06 | -3.82 |
| 23Q3 (16) | 0.35 | -0.17 | 5.01 | 23.8 | 0.46 | 6.73 | 8.26 | 632.9 | 58.85 | 4.24 | -46.69 | -81.32 | 209.88 | -1.14 | 8.71 | 57.75 | -0.91 | 194.64 |
| 23Q2 (15) | 0.35 | 1.8 | 4.19 | 23.69 | -1.09 | 1.59 | -1.55 | -134.68 | -103.82 | 7.96 | 0.0 | 1048.69 | 212.31 | -2.24 | 4.41 | 58.28 | -2.69 | 125.28 |
| 23Q1 (14) | 0.34 | 0.97 | -11.71 | 23.95 | 1.57 | -28.89 | 4.47 | 158.66 | 11075.0 | 7.96 | -64.96 | -98.74 | 217.18 | 2.59 | 34.06 | 59.89 | 0.81 | 281.95 |
| 22Q4 (13) | 0.34 | 2.34 | -12.11 | 23.58 | 5.74 | -31.47 | -7.62 | -246.54 | -559.04 | 22.71 | 0.0 | -96.39 | 211.70 | 9.66 | 32.53 | 59.41 | 203.11 | 213.18 |
| 22Q3 (12) | 0.33 | -0.95 | -13.58 | 22.3 | -4.37 | -34.62 | 5.20 | -87.17 | 66.67 | 22.71 | 3178.18 | 352.4 | 193.06 | -5.06 | 14.68 | 19.60 | -24.24 | -5.5 |
| 22Q2 (11) | 0.34 | -13.74 | -13.43 | 23.32 | -30.76 | -31.99 | 40.53 | 101225.0 | 7605.56 | 0.69 | -99.89 | -86.2 | 203.34 | 25.52 | 21.62 | 25.87 | 64.99 | 5.89 |
| 22Q1 (10) | 0.39 | 0.52 | 1.27 | 33.68 | -2.12 | -4.7 | 0.04 | -97.59 | -99.43 | 630.00 | 0.0 | 12447.72 | 162.00 | 1.41 | -14.33 | 15.68 | -17.34 | -54.29 |
| 21Q4 (9) | 0.39 | 0.62 | -4.29 | 34.41 | 0.88 | -3.15 | 1.66 | -46.79 | -77.1 | 630.00 | 12447.72 | 4407.15 | 159.74 | -5.11 | -20.67 | 18.97 | -8.53 | -27.6 |
| 21Q3 (8) | 0.39 | -0.77 | -18.61 | 34.11 | -0.52 | -23.66 | 3.12 | 677.78 | 1742.11 | 5.02 | 0.0 | 0 | 168.34 | 0.69 | 5.36 | 20.74 | -15.1 | 54.09 |
| 21Q2 (7) | 0.39 | 0.91 | -18.27 | 34.29 | -2.97 | -31.34 | -0.54 | -107.76 | -178.26 | 5.02 | 0.0 | 0 | 167.19 | -11.58 | 4.09 | 24.43 | -28.78 | 58.74 |
| 21Q1 (6) | 0.39 | -5.0 | -18.76 | 35.34 | -0.53 | -23.51 | 6.96 | -4.0 | 1108.7 | 5.02 | -64.08 | 0 | 189.09 | -6.09 | 17.63 | 34.30 | 30.92 | 127.76 |
| 20Q4 (5) | 0.41 | -14.43 | -12.11 | 35.53 | -20.48 | -17.89 | 7.25 | 3915.79 | 18225.0 | 13.98 | 0 | 0 | 201.35 | 26.02 | 25.03 | 26.20 | 94.65 | 106.62 |
| 20Q3 (4) | 0.47 | -0.36 | 0.0 | 44.68 | -10.53 | 0.0 | -0.19 | -127.54 | 0.0 | 0.00 | 0 | 0.0 | 159.78 | -0.52 | 0.0 | 13.46 | -12.54 | 0.0 |
| 20Q2 (3) | 0.48 | 0.3 | 0.0 | 49.94 | 8.1 | 0.0 | 0.69 | 200.0 | 0.0 | 0.00 | 0 | 0.0 | 160.62 | -0.08 | 0.0 | 15.39 | 2.19 | 0.0 |
| 20Q1 (2) | 0.47 | 2.77 | 0.0 | 46.2 | 6.77 | 0.0 | -0.69 | -1625.0 | 0.0 | 0.00 | 0 | 0.0 | 160.75 | -0.18 | 0.0 | 15.06 | 18.77 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 43.27 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 161.04 | 0.0 | 0.0 | 12.68 | 0.0 | 0.0 |
