- 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) | 0.49 | -2.4 | 368.54 | -6.68 | 169.95 | -31.78 | 2.54 | -72.09 | 7.02 | 185.88 | 59.20 | -33.27 | 38.01 | -40.52 |
| 2022 (9) | 0.50 | -13.67 | 394.92 | -5.88 | 249.13 | 29.97 | 9.10 | -9.63 | 2.46 | -29.16 | 88.71 | 15.51 | 63.90 | 15.72 |
| 2021 (8) | 0.58 | -14.72 | 419.61 | -15.06 | 191.69 | 60.56 | 10.07 | 815.45 | 3.47 | -98.96 | 76.80 | 101.47 | 55.22 | 478.22 |
| 2020 (7) | 0.68 | 2.37 | 494.0 | -2.59 | 119.39 | -13.69 | 1.10 | -50.45 | 332.03 | 2111.64 | 38.12 | 14.2 | 9.55 | -34.95 |
| 2019 (6) | 0.66 | -3.1 | 507.12 | -14.11 | 138.33 | 5.85 | 2.22 | 7.77 | 15.01 | -36.27 | 33.38 | 20.72 | 14.68 | 61.14 |
| 2018 (5) | 0.68 | -1.11 | 590.46 | 5.21 | 130.68 | 18.38 | 2.06 | 57.25 | 23.56 | -79.24 | 27.65 | -22.18 | 9.11 | -33.5 |
| 2017 (4) | 0.69 | 4.33 | 561.2 | 1.98 | 110.39 | 3.37 | 1.31 | -40.45 | 113.50 | 252.32 | 35.53 | 42.81 | 13.70 | 12.85 |
| 2016 (3) | 0.66 | 2.25 | 550.28 | 9.51 | 106.79 | -3.02 | 2.20 | -34.33 | 32.22 | 64.3 | 24.88 | -50.09 | 12.14 | -62.38 |
| 2015 (2) | 0.65 | 1.08 | 502.47 | 8.77 | 110.12 | 21.59 | 3.35 | 3.72 | 19.61 | -11.35 | 49.85 | 65.56 | 32.27 | 109.55 |
| 2014 (1) | 0.64 | -5.54 | 461.94 | 11.7 | 90.57 | 8.75 | 3.23 | 0.62 | 22.12 | 0 | 30.11 | -54.25 | 15.40 | -68.23 |
| 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) | 0.46 | -1.87 | -5.55 | 345.51 | -2.09 | -11.11 | 4.14 | -3.94 | 130.0 | 14.13 | 2.1 | -75.01 | 70.98 | 2.29 | 21.58 | 45.91 | 2.16 | 23.55 |
| 24Q2 (19) | 0.47 | -0.89 | -6.25 | 352.89 | -6.59 | -9.77 | 4.31 | 10.51 | 8.84 | 13.84 | -14.05 | -13.22 | 69.39 | -8.59 | 40.32 | 44.94 | -13.63 | 70.16 |
| 24Q1 (18) | 0.47 | -2.75 | -3.13 | 377.77 | 2.5 | 0.38 | 3.90 | 8.64 | 420.0 | 16.10 | 0.65 | -32.94 | 75.91 | 28.23 | -1.65 | 52.03 | 36.89 | 5.92 |
| 23Q4 (17) | 0.49 | -0.14 | -2.4 | 368.54 | -5.18 | -6.68 | 3.59 | 99.44 | 9.79 | 16.00 | -71.71 | -33.37 | 59.20 | 1.4 | -33.27 | 38.01 | 2.29 | -40.52 |
| 23Q3 (16) | 0.49 | -2.59 | -2.18 | 388.68 | -0.62 | -6.53 | 1.80 | -54.55 | -77.53 | 56.55 | 254.57 | 419.24 | 58.38 | 18.06 | -33.53 | 37.16 | 40.7 | -41.25 |
| 23Q2 (15) | 0.50 | 2.41 | -5.68 | 391.1 | 3.92 | -5.33 | 3.96 | 428.0 | -77.83 | 15.95 | -33.58 | 152.4 | 49.45 | -35.93 | -31.66 | 26.41 | -46.23 | -49.29 |
| 23Q1 (14) | 0.49 | -2.02 | -10.79 | 376.34 | -4.7 | -7.59 | 0.75 | -77.06 | -94.51 | 24.01 | 0.0 | 136.17 | 77.18 | -13.0 | -2.88 | 49.12 | -23.13 | -14.51 |
| 22Q4 (13) | 0.50 | 0.08 | -13.67 | 394.92 | -5.03 | -5.88 | 3.27 | -59.18 | -78.82 | 24.01 | 120.48 | 161.74 | 88.71 | 1.0 | 15.51 | 63.90 | 1.03 | 15.72 |
| 22Q3 (12) | 0.50 | -6.08 | -19.44 | 415.85 | 0.66 | -8.1 | 8.01 | -55.15 | -37.62 | 10.89 | 72.35 | -5.65 | 87.83 | 21.38 | 42.84 | 63.25 | 21.45 | 61.97 |
| 22Q2 (11) | 0.53 | -3.14 | -18.52 | 413.11 | 1.44 | -10.87 | 17.86 | 30.65 | 128.97 | 6.32 | -37.85 | -69.76 | 72.36 | -8.95 | 45.77 | 52.08 | -9.36 | 91.4 |
| 22Q1 (10) | 0.55 | -5.18 | -16.41 | 407.25 | -2.95 | -17.29 | 13.67 | -11.46 | 187.18 | 10.17 | 10.83 | -73.12 | 79.47 | 3.48 | 149.12 | 57.46 | 4.06 | 466.67 |
| 21Q4 (9) | 0.58 | -6.6 | -14.72 | 419.61 | -7.27 | -15.06 | 15.44 | 20.25 | 467.65 | 9.17 | -20.52 | -89.4 | 76.80 | 24.9 | 101.47 | 55.22 | 41.41 | 478.22 |
| 21Q3 (8) | 0.62 | -5.01 | -8.63 | 452.5 | -2.38 | -10.6 | 12.84 | 64.62 | 791.67 | 11.54 | -44.77 | -96.13 | 61.49 | 23.87 | 114.48 | 39.05 | 43.51 | 521.82 |
| 21Q2 (7) | 0.65 | -0.62 | -3.56 | 463.51 | -5.87 | -9.36 | 7.80 | 63.87 | 5471.43 | 20.90 | -44.76 | -72.02 | 49.64 | 55.61 | 49.11 | 27.21 | 168.34 | 250.64 |
| 21Q1 (6) | 0.66 | -3.27 | -1.57 | 492.39 | -0.33 | -5.24 | 4.76 | 75.0 | 600.0 | 37.83 | -56.27 | -49.35 | 31.90 | -16.32 | 34.43 | 10.14 | 6.18 | 41.42 |
| 20Q4 (5) | 0.68 | 0.07 | 2.37 | 494.0 | -2.4 | -2.59 | 2.72 | 88.89 | 31.4 | 86.51 | -70.98 | 15.83 | 38.12 | 32.96 | 14.2 | 9.55 | 52.07 | -34.95 |
| 20Q3 (4) | 0.68 | 0.25 | 0.0 | 506.16 | -1.01 | 0.0 | 1.44 | 928.57 | 0.0 | 298.16 | 299.2 | 0.0 | 28.67 | -13.88 | 0.0 | 6.28 | -19.07 | 0.0 |
| 20Q2 (3) | 0.68 | 1.42 | 0.0 | 511.35 | -1.59 | 0.0 | 0.14 | -79.41 | 0.0 | 74.69 | 0.0 | 0.0 | 33.29 | 40.29 | 0.0 | 7.76 | 8.23 | 0.0 |
| 20Q1 (2) | 0.67 | 0.6 | 0.0 | 519.6 | 2.46 | 0.0 | 0.68 | -67.15 | 0.0 | 74.69 | 0.0 | 0.0 | 23.73 | -28.91 | 0.0 | 7.17 | -51.16 | 0.0 |
| 19Q4 (1) | 0.66 | 0.0 | 0.0 | 507.12 | 0.0 | 0.0 | 2.07 | 0.0 | 0.0 | 74.69 | 0.0 | 0.0 | 33.38 | 0.0 | 0.0 | 14.68 | 0.0 | 0.0 |
