- 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) | 0.71 | 2.33 | 226.29 | 1.28 | 32.33 | 372.66 | 1.54 | 43.93 | 13.25 | 0 | 151.34 | -1.3 | 5.43 | 443.0 |
| 2022 (9) | 0.69 | 5.51 | 223.44 | 11.3 | 6.84 | 111.76 | 1.07 | 22.99 | 0.00 | 0 | 153.33 | -4.48 | 1.00 | -71.67 |
| 2021 (8) | 0.65 | 35.15 | 200.76 | 88.83 | 3.23 | -91.88 | 0.87 | -89.03 | 0.00 | 0 | 160.52 | -9.8 | 3.53 | -58.22 |
| 2020 (7) | 0.48 | 22.15 | 106.32 | 54.04 | 39.77 | 37.8 | 7.93 | -39.05 | 0.00 | 0 | 177.96 | -28.82 | 8.45 | -49.37 |
| 2019 (6) | 0.40 | 43.27 | 69.02 | 85.04 | 28.86 | -26.34 | 13.01 | -18.99 | 0.00 | 0 | 250.02 | -29.47 | 16.69 | -1.01 |
| 2018 (5) | 0.28 | -19.6 | 37.3 | -16.24 | 39.18 | 45.92 | 16.06 | -48.16 | 0.00 | 0 | 354.50 | 27.35 | 16.86 | 210.5 |
| 2017 (4) | 0.34 | 4.75 | 44.53 | 10.11 | 26.85 | -43.93 | 30.98 | -57.56 | 0.00 | 0 | 278.37 | -5.04 | 5.43 | 19.6 |
| 2016 (3) | 0.33 | -24.9 | 40.44 | 35.61 | 47.89 | -5.19 | 72.99 | 89.14 | 0.00 | 0 | 293.13 | 33.16 | 4.54 | -2.58 |
| 2015 (2) | 0.44 | -13.02 | 29.82 | -54.49 | 50.51 | 12.24 | 38.59 | 154.05 | 0.00 | 0 | 220.14 | 17.91 | 4.66 | -19.79 |
| 2014 (1) | 0.50 | -15.09 | 65.52 | -36.12 | 45.0 | 12.33 | 15.19 | 19.61 | 0.00 | 0 | 186.70 | 17.41 | 5.81 | 3.94 |
| 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) | 0.72 | 0.7 | -0.07 | 231.09 | 2.95 | 0.3 | 1.09 | -32.72 | 2080.0 | 437.14 | 557.14 | 2114.29 | 149.40 | -0.67 | 0.5 | 2.55 | 1.19 | -4.14 |
| 24Q2 (19) | 0.71 | 0.72 | 0.14 | 224.47 | -0.63 | -1.52 | 1.62 | 110.39 | 458.62 | 66.52 | 1060.87 | 236.96 | 150.41 | -0.53 | -0.09 | 2.52 | -44.98 | -2.7 |
| 24Q1 (18) | 0.71 | 0.17 | 1.3 | 225.89 | -0.18 | 1.02 | 0.77 | -88.33 | 3750.0 | 5.73 | 0.0 | -70.97 | 151.21 | -0.09 | -1.99 | 4.58 | -15.65 | 151.65 |
| 23Q4 (17) | 0.71 | -1.64 | 2.33 | 226.29 | -1.79 | 1.28 | 6.60 | 13100.0 | 5400.0 | 5.73 | -70.97 | -70.97 | 151.34 | 1.81 | -1.3 | 5.43 | 104.14 | 443.0 |
| 23Q3 (16) | 0.72 | 0.91 | 5.75 | 230.41 | 1.08 | 1.56 | 0.05 | -82.76 | -66.67 | 19.74 | 0.0 | 0.0 | 148.65 | -1.26 | -2.89 | 2.66 | 2.7 | 45.36 |
| 23Q2 (15) | 0.71 | 1.89 | 6.48 | 227.94 | 1.94 | 4.67 | 0.29 | 1350.0 | 7.41 | 19.74 | 0.0 | 0.0 | 150.54 | -2.42 | -3.54 | 2.59 | 42.31 | 7.02 |
| 23Q1 (14) | 0.70 | 1.19 | 5.31 | 223.6 | 0.07 | 3.52 | 0.02 | -83.33 | -99.55 | 19.74 | 0.0 | 0.0 | 154.28 | 0.62 | -1.98 | 1.82 | 82.0 | -44.51 |
| 22Q4 (13) | 0.69 | 1.64 | 5.51 | 223.44 | -1.52 | 11.3 | 0.12 | -20.0 | -65.71 | 19.74 | 0.0 | 0 | 153.33 | 0.17 | -4.48 | 1.00 | -45.36 | -71.67 |
| 22Q3 (12) | 0.68 | 1.62 | 21.81 | 226.88 | 4.19 | 68.43 | 0.15 | -44.44 | -37.5 | 19.74 | 0.0 | 0 | 153.07 | -1.92 | -3.0 | 1.83 | -24.38 | -66.73 |
| 22Q2 (11) | 0.67 | 0.77 | 26.79 | 217.76 | 0.81 | 85.42 | 0.27 | -93.91 | 400.0 | 19.74 | 0.0 | 0 | 156.06 | -0.85 | -5.53 | 2.42 | -26.22 | -62.77 |
| 22Q1 (10) | 0.66 | 1.38 | 38.38 | 216.0 | 7.59 | 105.69 | 4.43 | 1165.71 | 35.89 | 19.74 | 0 | 0 | 157.39 | -1.95 | -12.73 | 3.28 | -7.08 | -61.0 |
| 21Q4 (9) | 0.65 | 17.34 | 35.15 | 200.76 | 49.04 | 88.83 | 0.35 | 45.83 | -91.95 | 0.00 | 0 | 0 | 160.52 | 1.72 | -9.8 | 3.53 | -35.82 | -58.22 |
| 21Q3 (8) | 0.56 | 5.77 | 19.47 | 134.7 | 14.7 | 44.0 | 0.24 | 366.67 | -96.91 | 0.00 | 0 | 0 | 157.81 | -4.47 | -14.1 | 5.50 | -15.38 | -48.6 |
| 21Q2 (7) | 0.53 | 9.98 | 32.6 | 117.44 | 11.84 | 79.46 | -0.09 | -102.76 | -100.85 | 0.00 | 0 | 0 | 165.19 | -8.4 | -21.51 | 6.50 | -22.71 | -48.04 |
| 21Q1 (6) | 0.48 | -0.99 | 24.26 | 105.01 | -1.23 | 55.0 | 3.26 | -25.06 | -69.13 | 0.00 | 0 | 0 | 180.34 | 1.34 | -26.19 | 8.41 | -0.47 | -53.54 |
| 20Q4 (5) | 0.48 | 3.73 | 22.15 | 106.32 | 13.66 | 54.04 | 4.35 | -43.94 | -57.68 | 0.00 | 0 | 0 | 177.96 | -3.14 | -28.82 | 8.45 | -21.03 | -49.37 |
| 20Q3 (4) | 0.47 | 17.4 | 0.0 | 93.54 | 42.94 | 0.0 | 7.76 | -26.52 | 0.0 | 0.00 | 0 | 0.0 | 183.72 | -12.71 | 0.0 | 10.70 | -14.47 | 0.0 |
| 20Q2 (3) | 0.40 | 3.06 | 0.0 | 65.44 | -3.41 | 0.0 | 10.56 | 0.0 | 0.0 | 0.00 | 0 | 0.0 | 210.46 | -13.87 | 0.0 | 12.51 | -30.88 | 0.0 |
| 20Q1 (2) | 0.39 | -2.68 | 0.0 | 67.75 | -1.84 | 0.0 | 10.56 | 2.72 | 0.0 | 0.00 | 0 | 0.0 | 244.34 | -2.27 | 0.0 | 18.10 | 8.45 | 0.0 |
| 19Q4 (1) | 0.40 | 0.0 | 0.0 | 69.02 | 0.0 | 0.0 | 10.28 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 250.02 | 0.0 | 0.0 | 16.69 | 0.0 | 0.0 |
