- 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) | 0.65 | -7.61 | 1132.94 | -22.42 | 2003.57 | 45.11 | 9.31 | 166.0 | 1.86 | -78.46 | 100.36 | -8.05 | 94.40 | -8.59 |
| 2022 (9) | 0.70 | -2.27 | 1460.37 | -17.88 | 1380.69 | 32.92 | 3.50 | 18.64 | 8.65 | -35.59 | 109.15 | -21.9 | 103.27 | -20.91 |
| 2021 (8) | 0.71 | -6.83 | 1778.35 | -11.33 | 1038.72 | 16.65 | 2.95 | 2007.14 | 13.43 | -24.27 | 139.76 | 13.52 | 130.58 | 16.91 |
| 2020 (7) | 0.77 | -1.7 | 2005.57 | 3.41 | 890.49 | -50.88 | 0.14 | -93.4 | 17.73 | 0.0 | 123.11 | 31.47 | 111.69 | 28.45 |
| 2019 (6) | 0.78 | 10.07 | 1939.41 | 133.61 | 1812.75 | 0.76 | 2.12 | -61.94 | 17.73 | 78.69 | 93.64 | -24.93 | 86.95 | -19.42 |
| 2018 (5) | 0.71 | -1.29 | 830.2 | -0.11 | 1799.07 | 9.99 | 5.57 | 11.85 | 9.92 | -8.52 | 124.74 | 9.24 | 107.91 | 12.28 |
| 2017 (4) | 0.72 | -1.21 | 831.1 | -0.39 | 1635.62 | 13.05 | 4.98 | 26.72 | 10.85 | -38.14 | 114.19 | 2.52 | 96.11 | 2.06 |
| 2016 (3) | 0.73 | 1.04 | 834.36 | 2.53 | 1446.8 | 5.48 | 3.93 | -26.54 | 17.54 | 97.8 | 111.38 | 11.37 | 94.17 | 14.19 |
| 2015 (2) | 0.72 | -5.67 | 813.8 | 14.19 | 1371.69 | 3.06 | 5.35 | 419.42 | 8.87 | 0 | 100.01 | 2.52 | 82.47 | 3.49 |
| 2014 (1) | 0.76 | 3.64 | 712.69 | 29.06 | 1330.9 | 7.19 | 1.03 | -52.09 | 0.00 | 0 | 97.55 | -18.06 | 79.69 | -14.92 |
| 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) | 0.62 | -5.97 | -6.0 | 1057.91 | -7.38 | -7.35 | 14.33 | 16.31 | 31.47 | 4.76 | -11.89 | -28.29 | 114.27 | 7.2 | 14.59 | 107.00 | 5.96 | 13.96 |
| 24Q2 (19) | 0.66 | -2.38 | -2.26 | 1142.17 | -0.05 | -6.19 | 12.32 | 53.23 | 22.1 | 5.40 | -36.16 | -31.97 | 106.60 | 8.62 | 5.59 | 100.98 | 8.65 | 5.72 |
| 24Q1 (18) | 0.68 | 4.96 | -2.83 | 1142.72 | 0.86 | -17.36 | 8.04 | -11.45 | 8.8 | 8.46 | 9.34 | -34.45 | 98.14 | -2.21 | -10.16 | 92.94 | -1.55 | -10.44 |
| 23Q4 (17) | 0.65 | -2.43 | -7.61 | 1132.94 | -0.78 | -22.42 | 9.08 | -16.7 | 375.39 | 7.74 | 16.59 | -91.14 | 100.36 | 0.64 | -8.05 | 94.40 | 0.54 | -8.59 |
| 23Q3 (16) | 0.66 | -2.23 | -6.93 | 1141.8 | -6.22 | -28.41 | 10.90 | 8.03 | 264.55 | 6.64 | -16.42 | -87.94 | 99.72 | -1.23 | -13.07 | 93.89 | -1.71 | -12.7 |
| 23Q2 (15) | 0.68 | -2.94 | -4.08 | 1217.53 | -11.95 | -26.73 | 10.09 | 36.54 | 178.73 | 7.94 | -38.49 | -81.5 | 100.96 | -7.58 | -20.45 | 95.52 | -7.95 | -19.74 |
| 23Q1 (14) | 0.70 | -0.21 | -1.02 | 1382.73 | -5.32 | -18.47 | 7.39 | 286.91 | 36.85 | 12.91 | -85.23 | -46.01 | 109.24 | 0.08 | -14.85 | 103.77 | 0.48 | -13.24 |
| 22Q4 (13) | 0.70 | -1.72 | -2.27 | 1460.37 | -8.43 | -17.88 | 1.91 | -36.12 | -80.47 | 87.39 | 58.8 | 606.77 | 109.15 | -4.85 | -21.9 | 103.27 | -3.98 | -20.91 |
| 22Q3 (12) | 0.71 | 0.77 | -5.23 | 1594.83 | -4.02 | -14.21 | 2.99 | -17.4 | 2.75 | 55.03 | 28.2 | -7.09 | 114.71 | -9.62 | -3.91 | 107.55 | -9.63 | -3.21 |
| 22Q2 (11) | 0.71 | 0.16 | -6.47 | 1661.61 | -2.03 | -13.62 | 3.62 | -32.96 | 341.46 | 42.93 | 79.52 | -93.21 | 126.92 | -1.07 | 10.51 | 119.01 | -0.5 | 13.39 |
| 22Q1 (10) | 0.70 | -1.47 | -8.32 | 1696.0 | -4.63 | -15.05 | 5.40 | -44.79 | 502.99 | 23.91 | 93.4 | -92.75 | 128.29 | -8.21 | 4.63 | 119.61 | -8.4 | 7.2 |
| 21Q4 (9) | 0.71 | -4.69 | -6.83 | 1778.35 | -4.34 | -11.33 | 9.78 | 236.08 | 1024.14 | 12.36 | -79.13 | -96.25 | 139.76 | 17.07 | 13.52 | 130.58 | 17.51 | 16.91 |
| 21Q3 (8) | 0.75 | -0.56 | -3.21 | 1858.95 | -3.36 | -7.86 | 2.91 | 254.88 | 468.35 | 59.23 | -90.63 | -35.58 | 119.38 | 3.94 | 9.74 | 111.12 | 5.87 | 12.9 |
| 21Q2 (7) | 0.75 | -1.82 | -2.65 | 1923.63 | -3.64 | -3.25 | 0.82 | 161.19 | 60.78 | 631.94 | 91.57 | 587.28 | 114.85 | -6.33 | 15.31 | 104.96 | -5.93 | 18.64 |
| 21Q1 (6) | 0.77 | 0.13 | -1.8 | 1996.39 | -0.46 | 0.75 | -1.34 | -254.02 | -13500.0 | 329.88 | 0.0 | 258.76 | 122.61 | -0.41 | 43.15 | 111.58 | -0.1 | 45.1 |
| 20Q4 (5) | 0.77 | -0.99 | -1.7 | 2005.57 | -0.59 | 3.41 | 0.87 | 210.13 | -50.29 | 329.88 | 258.76 | 258.76 | 123.11 | 13.17 | 31.47 | 111.69 | 13.48 | 29.24 |
| 20Q3 (4) | 0.78 | 0.03 | 0.0 | 2017.49 | 1.47 | 0.0 | -0.79 | -254.9 | 0.0 | 91.95 | 0.0 | 0.0 | 108.78 | 9.22 | 0.0 | 98.42 | 11.25 | 0.0 |
| 20Q2 (3) | 0.77 | -0.97 | 0.0 | 1988.33 | 0.34 | 0.0 | 0.51 | 5000.0 | 0.0 | 91.95 | 0.0 | 0.0 | 99.60 | 16.29 | 0.0 | 88.47 | 15.05 | 0.0 |
| 20Q1 (2) | 0.78 | 0.23 | 0.0 | 1981.62 | 2.18 | 0.0 | 0.01 | -99.43 | 0.0 | 91.95 | 0.0 | 0.0 | 85.65 | -8.53 | 0.0 | 76.90 | -11.02 | 0.0 |
| 19Q4 (1) | 0.78 | 0.0 | 0.0 | 1939.41 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 91.95 | 0.0 | 0.0 | 93.64 | 0.0 | 0.0 | 86.42 | 0.0 | 0.0 |
