- 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) | 0.27 | -8.53 | 31.63 | -35.71 | 163.94 | -6.78 | 35.56 | 5.61 | 1.03 | -14.99 | 411.20 | 8.45 | 398.60 | 7.42 |
| 2022 (9) | 0.29 | -13.63 | 49.2 | -28.09 | 175.87 | 98.05 | 33.67 | 130.93 | 1.22 | -76.44 | 379.15 | 21.56 | 371.06 | 22.23 |
| 2021 (8) | 0.34 | 0.75 | 68.42 | 25.04 | 88.8 | 27.48 | 14.58 | 117.29 | 5.16 | 9.86 | 311.90 | 57.92 | 303.57 | 55.3 |
| 2020 (7) | 0.33 | -3.99 | 54.72 | -7.35 | 69.66 | -9.9 | 6.71 | 33.67 | 4.70 | -8.49 | 197.51 | -12.78 | 195.47 | -12.09 |
| 2019 (6) | 0.35 | 8.17 | 59.06 | -8.14 | 77.31 | -0.14 | 5.02 | -12.7 | 5.14 | -7.38 | 226.44 | -9.72 | 222.36 | -10.11 |
| 2018 (5) | 0.32 | -6.59 | 64.29 | -5.34 | 77.42 | 2.49 | 5.75 | -20.69 | 5.55 | -11.57 | 250.82 | 9.47 | 247.36 | 9.41 |
| 2017 (4) | 0.34 | -2.74 | 67.92 | -7.12 | 75.54 | 1.1 | 7.25 | -1.09 | 6.27 | -15.47 | 229.13 | 11.68 | 226.08 | 11.8 |
| 2016 (3) | 0.35 | -3.93 | 73.13 | -10.14 | 74.72 | 1.67 | 7.33 | -22.52 | 7.42 | -10.3 | 205.17 | -18.82 | 202.21 | -18.45 |
| 2015 (2) | 0.37 | 8.31 | 81.38 | 23.62 | 73.49 | 9.2 | 9.46 | -66.09 | 8.27 | -9.72 | 252.73 | -42.89 | 247.95 | -43.07 |
| 2014 (1) | 0.34 | 92.97 | 65.83 | 0 | 67.3 | 10.09 | 27.90 | -95.95 | 9.16 | 0 | 442.55 | -55.08 | 435.52 | -55.13 |
| 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) | 0.26 | -4.0 | -2.02 | 36.43 | 19.17 | 9.4 | 36.79 | -14.96 | -7.91 | 4.10 | 11.79 | 0.7 | 441.49 | 22.99 | 35.41 | 430.96 | 22.93 | 38.27 |
| 24Q2 (19) | 0.27 | 8.35 | -6.74 | 30.57 | 3.45 | -11.16 | 43.26 | 22.34 | -25.21 | 3.67 | -25.42 | 40.61 | 358.96 | -22.81 | 36.52 | 350.57 | -22.12 | 37.89 |
| 24Q1 (18) | 0.25 | -5.45 | -6.05 | 29.55 | -6.58 | -16.5 | 35.36 | 2.11 | 100.0 | 4.92 | -42.24 | -32.08 | 465.02 | 13.09 | 28.24 | 450.17 | 12.94 | 28.83 |
| 23Q4 (17) | 0.27 | -0.37 | -8.53 | 31.63 | -5.02 | -35.71 | 34.63 | -13.32 | 186.91 | 8.51 | 109.12 | 9.48 | 411.20 | 26.12 | 8.45 | 398.60 | 27.89 | 7.42 |
| 23Q3 (16) | 0.27 | -8.62 | -12.03 | 33.3 | -3.23 | -34.29 | 39.95 | -30.93 | 8.0 | 4.07 | 56.08 | -12.49 | 326.03 | 24.0 | -0.15 | 311.68 | 22.59 | -1.94 |
| 23Q2 (15) | 0.29 | 9.15 | -11.72 | 34.41 | -2.77 | -44.46 | 57.84 | 227.15 | 4.2 | 2.61 | -63.97 | -31.17 | 262.93 | -27.49 | -10.45 | 254.24 | -27.24 | -10.59 |
| 23Q1 (14) | 0.27 | -7.94 | -18.16 | 35.39 | -28.07 | -49.26 | 17.68 | 46.48 | -52.18 | 7.24 | -6.9 | -16.15 | 362.62 | -4.36 | 1.81 | 349.42 | -5.83 | -0.18 |
| 22Q4 (13) | 0.29 | -4.18 | -13.63 | 49.2 | -2.92 | -28.09 | 12.07 | -67.37 | -47.66 | 7.77 | 67.15 | -48.98 | 379.15 | 16.11 | 21.56 | 371.06 | 16.74 | 22.23 |
| 22Q3 (12) | 0.30 | -8.31 | -6.79 | 50.68 | -18.19 | -16.25 | 36.99 | -33.36 | 102.24 | 4.65 | 22.77 | -69.53 | 326.53 | 11.22 | 0.1 | 317.85 | 11.78 | -1.8 |
| 22Q2 (11) | 0.33 | 1.19 | 8.85 | 61.95 | -11.18 | 6.3 | 55.51 | 50.15 | 450.15 | 3.79 | -56.11 | -81.59 | 293.60 | -17.57 | -24.67 | 284.35 | -18.77 | -26.5 |
| 22Q1 (10) | 0.33 | -2.85 | -1.45 | 69.75 | 1.94 | 21.96 | 36.97 | 60.32 | 344.35 | 8.63 | -43.34 | -68.89 | 356.17 | 14.19 | 21.63 | 350.04 | 15.31 | 20.88 |
| 21Q4 (9) | 0.34 | 3.41 | 0.75 | 68.42 | 13.07 | 25.04 | 23.06 | 26.08 | 215.89 | 15.24 | -0.18 | -36.32 | 311.90 | -4.39 | 57.92 | 303.57 | -6.21 | 55.3 |
| 21Q3 (8) | 0.33 | 7.07 | -1.81 | 60.51 | 3.83 | 19.37 | 18.29 | 81.27 | 104.36 | 15.26 | -25.81 | 6.0 | 326.22 | -16.3 | 98.2 | 323.67 | -16.33 | 99.16 |
| 21Q2 (7) | 0.30 | -8.38 | -10.79 | 58.28 | 1.91 | 11.82 | 10.09 | 21.27 | 37.09 | 20.57 | -25.84 | 67.03 | 389.74 | 33.1 | 166.71 | 386.86 | 33.6 | 168.28 |
| 21Q1 (6) | 0.33 | -0.69 | -3.69 | 57.19 | 4.51 | 0.69 | 8.32 | 13.97 | 75.16 | 27.74 | 15.95 | 8.45 | 292.82 | 48.26 | 31.08 | 289.57 | 48.14 | 31.38 |
| 20Q4 (5) | 0.33 | 0.78 | -3.99 | 54.72 | 7.95 | -7.35 | 7.30 | -18.44 | 32.97 | 23.93 | 66.16 | 22.27 | 197.51 | 20.0 | -12.78 | 195.47 | 20.27 | -12.09 |
| 20Q3 (4) | 0.33 | -2.73 | 0.0 | 50.69 | -2.74 | 0.0 | 8.95 | 21.6 | 0.0 | 14.40 | 16.9 | 0.0 | 164.59 | 12.63 | 0.0 | 162.52 | 12.7 | 0.0 |
| 20Q2 (3) | 0.34 | -1.07 | 0.0 | 52.12 | -8.24 | 0.0 | 7.36 | 54.95 | 0.0 | 12.32 | -51.85 | 0.0 | 146.13 | -34.59 | 0.0 | 144.20 | -34.57 | 0.0 |
| 20Q1 (2) | 0.34 | -1.01 | 0.0 | 56.8 | -3.83 | 0.0 | 4.75 | -13.48 | 0.0 | 25.58 | 30.73 | 0.0 | 223.39 | -1.35 | 0.0 | 220.40 | -0.88 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 59.06 | 0.0 | 0.0 | 5.49 | 0.0 | 0.0 | 19.57 | 0.0 | 0.0 | 226.44 | 0.0 | 0.0 | 222.36 | 0.0 | 0.0 |
