- 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) | 0.82 | -1.09 | 2779.68 | -5.83 | 498.12 | 34.14 | 2.43 | 44.64 | 25.54 | -55.76 | 83.55 | -24.74 | 37.97 | -35.24 |
| 2022 (9) | 0.83 | -1.14 | 2951.66 | -8.09 | 371.33 | 22.84 | 1.68 | -3.45 | 57.74 | -14.06 | 111.01 | -33.3 | 58.63 | -21.01 |
| 2021 (8) | 0.84 | 0.66 | 3211.48 | -0.1 | 302.28 | -22.76 | 1.74 | -9.37 | 67.19 | 52.39 | 166.44 | -69.54 | 74.22 | -67.4 |
| 2020 (7) | 0.84 | -0.42 | 3214.59 | -5.64 | 391.37 | -17.62 | 1.92 | -12.73 | 44.09 | 27.86 | 546.48 | 69.9 | 227.64 | 78.5 |
| 2019 (6) | 0.84 | -0.01 | 3406.56 | -2.33 | 475.07 | 4.61 | 2.20 | 4.76 | 34.48 | 8.5 | 321.64 | 94.91 | 127.53 | 126.4 |
| 2018 (5) | 0.84 | -2.0 | 3487.96 | -4.91 | 454.15 | 4.56 | 2.10 | 12.3 | 31.78 | -53.65 | 165.02 | -46.21 | 56.33 | -53.03 |
| 2017 (4) | 0.86 | -1.24 | 3668.08 | -6.91 | 434.35 | 6.95 | 1.87 | 16.88 | 68.56 | -12.7 | 306.76 | 111.59 | 119.94 | 1985.91 |
| 2016 (3) | 0.87 | -1.54 | 3940.37 | -7.41 | 406.11 | -21.75 | 1.60 | -47.19 | 78.54 | 362.94 | 144.98 | -12.86 | 5.75 | -32.43 |
| 2015 (2) | 0.88 | -3.2 | 4255.5 | -5.13 | 519.01 | 34.78 | 3.03 | 136.72 | 16.97 | -74.39 | 166.37 | -68.09 | 8.51 | -60.01 |
| 2014 (1) | 0.91 | -0.38 | 4485.66 | 0.51 | 385.09 | 6.67 | 1.28 | 0.0 | 66.25 | 0 | 521.35 | -1.82 | 21.28 | -37.06 |
| 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) | 0.82 | -1.38 | -1.37 | 2720.04 | -1.86 | -6.2 | 2.04 | -8.11 | 7.37 | 144.56 | 16.17 | -13.39 | 76.85 | -12.02 | -23.92 | 36.20 | 40.53 | -20.91 |
| 24Q2 (19) | 0.83 | 1.17 | -0.36 | 2771.54 | -0.47 | -2.75 | 2.22 | -15.59 | 2.78 | 124.44 | 31.12 | -2.49 | 87.35 | -1.22 | -12.82 | 25.76 | -5.19 | -33.28 |
| 24Q1 (18) | 0.82 | -0.68 | -1.29 | 2784.62 | 0.18 | -5.73 | 2.63 | -14.61 | 1.94 | 94.91 | 34.25 | -7.24 | 88.43 | 5.84 | -32.48 | 27.17 | -28.44 | -67.63 |
| 23Q4 (17) | 0.82 | -0.47 | -1.09 | 2779.68 | -4.15 | -5.83 | 3.08 | 62.11 | 39.37 | 70.69 | -57.64 | -47.18 | 83.55 | -17.29 | -24.74 | 37.97 | -17.04 | -35.24 |
| 23Q3 (16) | 0.83 | -0.37 | -0.95 | 2899.95 | 1.76 | -1.68 | 1.90 | -12.04 | 2.7 | 166.91 | 30.79 | 0.32 | 101.01 | 0.82 | 6.51 | 45.77 | 18.54 | -23.47 |
| 23Q2 (15) | 0.83 | 0.23 | -1.07 | 2849.91 | -3.52 | -3.3 | 2.16 | -16.28 | 94.59 | 127.61 | 24.73 | -83.7 | 100.19 | -23.5 | 19.39 | 38.61 | -54.0 | -38.01 |
| 23Q1 (14) | 0.83 | -0.48 | -1.49 | 2953.79 | 0.07 | -7.86 | 2.58 | 16.74 | 73.15 | 102.31 | -23.55 | -73.77 | 130.97 | 17.98 | 37.13 | 83.94 | 43.17 | 40.98 |
| 22Q4 (13) | 0.83 | -0.32 | -1.14 | 2951.66 | 0.07 | -8.09 | 2.21 | 19.46 | 24.86 | 133.84 | -19.56 | -50.08 | 111.01 | 17.05 | -33.3 | 58.63 | -1.97 | -21.01 |
| 22Q3 (12) | 0.83 | -0.5 | -1.58 | 2949.46 | 0.08 | -12.34 | 1.85 | 66.67 | 10.12 | 166.38 | -78.75 | -45.88 | 94.84 | 13.01 | -55.55 | 59.81 | -3.97 | -64.78 |
| 22Q2 (11) | 0.84 | -0.19 | -0.69 | 2947.04 | -8.07 | -8.29 | 1.11 | -25.5 | -34.71 | 782.80 | 100.71 | 49.81 | 83.92 | -12.13 | -62.66 | 62.28 | 4.6 | -66.96 |
| 22Q1 (10) | 0.84 | -0.13 | 0.83 | 3205.87 | -0.17 | -0.35 | 1.49 | -15.82 | -18.13 | 390.01 | 45.48 | 108.02 | 95.51 | -42.62 | -85.31 | 59.54 | -19.78 | -84.85 |
| 21Q4 (9) | 0.84 | -0.77 | 0.66 | 3211.48 | -4.55 | -0.1 | 1.77 | 5.36 | -34.2 | 268.08 | -12.79 | 167.14 | 166.44 | -21.98 | -69.54 | 74.22 | -56.29 | -67.4 |
| 21Q3 (8) | 0.85 | 0.4 | 0.92 | 3364.54 | 4.7 | 4.73 | 1.68 | -1.18 | -20.75 | 307.41 | -41.17 | 103.94 | 213.34 | -5.08 | -64.46 | 169.82 | -9.91 | -38.44 |
| 21Q2 (7) | 0.84 | 1.33 | -0.4 | 3213.58 | -0.11 | -3.1 | 1.70 | -6.59 | 41.67 | 522.54 | 178.7 | -11.16 | 224.75 | -65.43 | 60.35 | 188.49 | -52.04 | 239.5 |
| 21Q1 (6) | 0.83 | -0.3 | -0.06 | 3217.23 | 0.08 | -3.26 | 1.82 | -32.34 | 8.98 | 187.49 | 86.83 | -20.98 | 650.12 | 18.97 | 105.87 | 393.01 | 72.65 | 2414.46 |
| 20Q4 (5) | 0.84 | -0.51 | -0.42 | 3214.59 | 0.06 | -5.64 | 2.69 | 26.89 | 28.71 | 100.35 | -33.42 | -45.22 | 546.48 | -8.95 | 69.9 | 227.64 | -17.47 | 78.5 |
| 20Q3 (4) | 0.84 | -0.91 | 0.0 | 3212.7 | -3.13 | 0.0 | 2.12 | 76.67 | 0.0 | 150.73 | -74.37 | 0.0 | 600.20 | 328.22 | 0.0 | 275.84 | 396.83 | 0.0 |
| 20Q2 (3) | 0.85 | 1.68 | 0.0 | 3316.54 | -0.27 | 0.0 | 1.20 | -28.14 | 0.0 | 588.15 | 147.89 | 0.0 | 140.16 | -55.62 | 0.0 | 55.52 | 255.21 | 0.0 |
| 20Q1 (2) | 0.83 | -0.66 | 0.0 | 3325.68 | -2.37 | 0.0 | 1.67 | -20.1 | 0.0 | 237.26 | 29.52 | 0.0 | 315.79 | -1.82 | 0.0 | 15.63 | -87.74 | 0.0 |
| 19Q4 (1) | 0.84 | 0.0 | 0.0 | 3406.57 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | 183.19 | 0.0 | 0.0 | 321.64 | 0.0 | 0.0 | 127.53 | 0.0 | 0.0 |
