- 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) | 0.46 | -7.24 | 43.7 | 9.28 | 146.21 | -48.19 | 20.10 | -71.9 | 0.00 | 0 | 196.52 | 2.18 | 133.68 | -22.02 |
| 2022 (9) | 0.49 | 28.16 | 39.99 | 303.12 | 282.18 | -21.71 | 71.53 | -50.98 | 0.13 | 160.99 | 192.33 | -16.36 | 171.43 | -22.98 |
| 2021 (8) | 0.38 | -32.69 | 9.92 | -41.37 | 360.44 | 137.76 | 145.93 | 704.02 | 0.05 | -86.36 | 229.94 | 44.18 | 222.57 | 50.08 |
| 2020 (7) | 0.57 | -1.07 | 16.92 | -7.24 | 151.6 | 34.66 | 18.15 | 99.23 | 0.37 | -69.47 | 159.48 | 8.48 | 148.30 | 6.59 |
| 2019 (6) | 0.58 | 9.89 | 18.24 | 20.08 | 112.58 | -2.41 | 9.11 | -52.4 | 1.22 | 110.39 | 147.01 | -6.84 | 139.13 | -2.68 |
| 2018 (5) | 0.53 | -2.21 | 15.19 | 11.36 | 115.36 | 9.48 | 19.14 | 38.19 | 0.58 | 0 | 157.80 | 11.42 | 142.96 | 12.25 |
| 2017 (4) | 0.54 | 6.64 | 13.64 | 106.04 | 105.37 | 8.14 | 13.85 | 43.23 | 0.00 | 0 | 141.63 | -18.08 | 127.36 | -19.79 |
| 2016 (3) | 0.50 | 13.07 | 6.62 | 383.21 | 97.44 | 0.07 | 9.67 | -76.83 | 0.00 | 0 | 172.88 | -20.14 | 158.79 | -22.47 |
| 2015 (2) | 0.45 | -8.0 | 1.37 | -60.74 | 97.37 | 0.07 | 41.73 | 62.56 | 0.00 | 0 | 216.47 | 16.99 | 204.81 | 17.73 |
| 2014 (1) | 0.48 | -13.69 | 3.49 | -51.39 | 97.3 | 16.89 | 25.67 | 101.33 | 0.04 | 0 | 185.03 | 33.73 | 173.96 | 31.9 |
| 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) | 0.52 | 5.4 | 9.05 | 61.17 | 17.05 | 32.03 | 14.16 | -39.59 | -44.1 | 0.00 | 0 | -100.0 | 175.41 | -4.63 | -10.3 | 126.06 | 0.61 | -10.7 |
| 24Q2 (19) | 0.50 | 2.18 | 1.99 | 52.26 | 11.22 | -4.65 | 23.44 | 38.13 | -7.46 | 0.00 | 0 | -100.0 | 183.93 | -0.91 | -5.51 | 125.29 | -3.25 | -21.5 |
| 24Q1 (18) | 0.49 | 6.1 | -3.92 | 46.99 | 7.53 | -1.36 | 16.97 | 23.51 | 10.19 | 0.00 | 0 | -100.0 | 185.61 | -5.55 | -0.81 | 129.50 | -3.13 | -16.59 |
| 23Q4 (17) | 0.46 | -4.57 | -7.24 | 43.7 | -5.68 | 9.28 | 13.74 | -45.76 | 36.04 | 0.00 | -100.0 | -100.0 | 196.52 | 0.49 | 2.18 | 133.68 | -5.31 | -22.02 |
| 23Q3 (16) | 0.48 | -1.42 | 11.59 | 46.33 | -15.47 | 53.72 | 25.33 | 0.0 | -36.16 | 0.51 | -20.94 | -60.25 | 195.56 | 0.47 | -14.52 | 141.17 | -11.55 | -34.0 |
| 23Q2 (15) | 0.49 | -3.74 | 6.92 | 54.81 | 15.05 | 241.28 | 25.33 | 64.48 | -87.37 | 0.64 | -52.5 | 248.4 | 194.65 | 4.02 | 0.4 | 159.60 | 2.8 | -11.49 |
| 23Q1 (14) | 0.51 | 2.43 | 43.51 | 47.64 | 19.13 | 572.88 | 15.40 | 52.48 | -92.75 | 1.35 | -53.64 | 517.99 | 187.12 | -2.71 | -26.21 | 155.26 | -9.43 | -36.19 |
| 22Q4 (13) | 0.49 | 14.8 | 28.16 | 39.99 | 32.68 | 303.12 | 10.10 | -74.55 | -94.49 | 2.91 | 128.34 | 1476.36 | 192.33 | -15.93 | -16.36 | 171.43 | -19.86 | -22.98 |
| 22Q3 (12) | 0.43 | -5.54 | 3.64 | 30.14 | 87.67 | 405.7 | 39.68 | -80.21 | -77.12 | 1.28 | 592.92 | 99563.57 | 228.78 | 18.0 | 10.51 | 213.90 | 18.63 | 7.8 |
| 22Q2 (11) | 0.45 | 29.2 | 11.06 | 16.06 | 126.84 | -10.68 | 200.51 | -5.56 | -40.41 | 0.18 | -15.75 | 54.38 | 193.88 | -23.55 | -6.32 | 180.31 | -25.9 | -9.34 |
| 22Q1 (10) | 0.35 | -8.52 | -33.45 | 7.08 | -28.63 | -55.05 | 212.31 | 15.83 | 482.79 | 0.22 | 18.25 | -58.12 | 253.59 | 10.29 | 44.79 | 243.32 | 9.32 | 46.26 |
| 21Q4 (9) | 0.38 | -7.16 | -32.69 | 9.92 | 66.44 | -41.37 | 183.29 | 5.69 | 743.88 | 0.18 | 14336.23 | -82.71 | 229.94 | 11.07 | 44.18 | 222.57 | 12.17 | 50.08 |
| 21Q3 (8) | 0.41 | 1.22 | -30.52 | 5.96 | -66.85 | -70.68 | 173.43 | -48.46 | 619.93 | 0.00 | -98.93 | -99.93 | 207.02 | 0.02 | 42.37 | 198.43 | -0.23 | 41.91 |
| 21Q2 (7) | 0.41 | -22.59 | -32.11 | 17.98 | 14.16 | -3.49 | 336.47 | 823.61 | 1348.43 | 0.12 | -77.15 | -93.39 | 206.97 | 18.17 | 45.32 | 198.88 | 19.55 | 45.38 |
| 21Q1 (6) | 0.53 | -7.47 | -8.6 | 15.75 | -6.91 | -13.6 | 36.43 | 67.73 | 743.29 | 0.52 | -51.16 | -96.21 | 175.14 | 9.82 | 18.66 | 166.36 | 12.18 | 19.22 |
| 20Q4 (5) | 0.57 | -4.17 | -1.07 | 16.92 | -16.77 | -7.24 | 21.72 | -9.84 | 241.51 | 1.07 | -42.5 | -81.37 | 159.48 | 9.68 | 8.48 | 148.30 | 6.06 | 6.59 |
| 20Q3 (4) | 0.60 | -1.09 | 0.0 | 20.33 | 9.13 | 0.0 | 24.09 | 3.7 | 0.0 | 1.86 | 3.07 | 0.0 | 145.41 | 2.1 | 0.0 | 139.83 | 2.21 | 0.0 |
| 20Q2 (3) | 0.60 | 4.21 | 0.0 | 18.63 | 2.19 | 0.0 | 23.23 | 437.73 | 0.0 | 1.80 | -86.9 | 0.0 | 142.42 | -3.51 | 0.0 | 136.80 | -1.96 | 0.0 |
| 20Q1 (2) | 0.58 | 0.16 | 0.0 | 18.23 | -0.05 | 0.0 | 4.32 | -32.08 | 0.0 | 13.77 | 140.12 | 0.0 | 147.60 | 0.4 | 0.0 | 139.54 | 0.29 | 0.0 |
| 19Q4 (1) | 0.58 | 0.0 | 0.0 | 18.24 | 0.0 | 0.0 | 6.36 | 0.0 | 0.0 | 5.74 | 0.0 | 0.0 | 147.01 | 0.0 | 0.0 | 139.13 | 0.0 | 0.0 |
