- 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) | 0.31 | -8.48 | 16.45 | 3.98 | 13.38 | -8.79 | 6.41 | -70.62 | 3.48 | 425.98 | 301.94 | 13.51 | 122.38 | -37.6 |
| 2022 (9) | 0.33 | -32.79 | 15.82 | -17.26 | 14.67 | 19.66 | 21.82 | 124.49 | 0.66 | -83.58 | 266.00 | 133.76 | 196.13 | 141.01 |
| 2021 (8) | 0.50 | -24.86 | 19.12 | -11.6 | 12.26 | 63.9 | 9.72 | 290.36 | 4.02 | -75.54 | 113.79 | 425.1 | 81.38 | 376.74 |
| 2020 (7) | 0.66 | 4.24 | 21.63 | -18.19 | 7.48 | -4.96 | 2.49 | 33.87 | 16.45 | -16.34 | 21.67 | 113.08 | 17.07 | 172.25 |
| 2019 (6) | 0.63 | -1.35 | 26.44 | 17.98 | 7.87 | -1.01 | 1.86 | -2.62 | 19.67 | 3.39 | 10.17 | -73.65 | 6.27 | -79.16 |
| 2018 (5) | 0.64 | -4.9 | 22.41 | -0.18 | 7.95 | 7.43 | 1.91 | 0 | 19.02 | -29.6 | 38.59 | -74.23 | 30.08 | -64.13 |
| 2017 (4) | 0.68 | 6.84 | 22.45 | -18.13 | 7.4 | -7.85 | -5.10 | 0 | 27.02 | 0.0 | 149.76 | 528.19 | 83.86 | 640.16 |
| 2016 (3) | 0.63 | 0.78 | 27.42 | 24.58 | 8.03 | 10.76 | 0.86 | -34.35 | 27.02 | 0.0 | 23.84 | 1.66 | 11.33 | -29.63 |
| 2015 (2) | 0.63 | 5.67 | 22.01 | 21.74 | 7.25 | 2.84 | 1.31 | -58.41 | 27.02 | 14.65 | 23.45 | -2.17 | 16.10 | 1.96 |
| 2014 (1) | 0.59 | 4.48 | 18.08 | 41.47 | 7.05 | 5.54 | 3.15 | -2.48 | 23.57 | 0 | 23.97 | -50.85 | 15.79 | -57.85 |
| 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) | 0.34 | 3.58 | -8.39 | 28.63 | 5.61 | 35.82 | 5.24 | 16.7 | -36.79 | 12.55 | -40.79 | 81.18 | 205.00 | -16.32 | 21.47 | 82.19 | -10.47 | -25.69 |
| 24Q2 (19) | 0.33 | 11.41 | -0.09 | 27.11 | 58.63 | 77.65 | 4.49 | -26.99 | -23.25 | 21.20 | 104.1 | -5.0 | 244.98 | -15.34 | 101.05 | 91.80 | -34.85 | 61.68 |
| 24Q1 (18) | 0.30 | -2.49 | -17.84 | 17.09 | 3.89 | 16.26 | 6.15 | 23.99 | -15.52 | 10.39 | 6.39 | 7.98 | 289.36 | -4.17 | 83.66 | 140.90 | 15.13 | 32.72 |
| 23Q4 (17) | 0.31 | -18.59 | -8.48 | 16.45 | -21.96 | 3.98 | 4.96 | -40.17 | -82.89 | 9.76 | 40.92 | 446.93 | 301.94 | 78.91 | 13.51 | 122.38 | 10.64 | -37.6 |
| 23Q3 (16) | 0.38 | 12.97 | -0.21 | 21.08 | 38.14 | 54.55 | 8.29 | 41.71 | -53.35 | 6.93 | -68.95 | 150.29 | 168.77 | 38.51 | -55.38 | 110.61 | 94.8 | -55.09 |
| 23Q2 (15) | 0.33 | -8.38 | -28.01 | 15.26 | 3.81 | -17.47 | 5.85 | -19.64 | -64.67 | 22.31 | 131.98 | 242.16 | 121.85 | -22.66 | -19.53 | 56.78 | -46.51 | -25.93 |
| 23Q1 (14) | 0.36 | 8.63 | -22.99 | 14.7 | -7.08 | -23.95 | 7.28 | -74.89 | -70.91 | 9.62 | 438.9 | 70.37 | 157.55 | -40.77 | 34.69 | 106.16 | -45.87 | 57.48 |
| 22Q4 (13) | 0.33 | -11.24 | -32.79 | 15.82 | 15.98 | -17.26 | 28.99 | 63.14 | 72.87 | 1.78 | -35.51 | -81.31 | 266.00 | -29.67 | 133.76 | 196.13 | -20.37 | 141.01 |
| 22Q3 (12) | 0.38 | -18.5 | -22.05 | 13.64 | -26.23 | -13.62 | 17.77 | 7.31 | 35.75 | 2.77 | -57.56 | -73.63 | 378.23 | 149.77 | 198.67 | 246.30 | 221.29 | 247.88 |
| 22Q2 (11) | 0.46 | -2.0 | -28.31 | 18.49 | -4.35 | -8.96 | 16.56 | -33.84 | 119.05 | 6.52 | 15.51 | -65.78 | 151.43 | 29.46 | 483.77 | 76.66 | 13.72 | 359.32 |
| 22Q1 (10) | 0.47 | -5.19 | -28.33 | 19.33 | 1.1 | -9.93 | 25.03 | 49.25 | 672.53 | 5.65 | -40.89 | -90.23 | 116.97 | 2.79 | 433.14 | 67.41 | -17.17 | 389.19 |
| 21Q4 (9) | 0.50 | 2.94 | -24.86 | 19.12 | 21.09 | -11.6 | 16.77 | 28.11 | 518.82 | 9.55 | -9.0 | -87.78 | 113.79 | -10.15 | 425.1 | 81.38 | 14.94 | 376.74 |
| 21Q3 (8) | 0.48 | -25.05 | -23.42 | 15.79 | -22.26 | -31.94 | 13.09 | 73.15 | 307.79 | 10.50 | -44.92 | -79.48 | 126.64 | 388.2 | 987.04 | 70.80 | 324.21 | 775.15 |
| 21Q2 (7) | 0.64 | -2.02 | -0.95 | 20.31 | -5.36 | -18.73 | 7.56 | 133.33 | 246.79 | 19.05 | -67.02 | -74.2 | 25.94 | 18.23 | 12.05 | 16.69 | 21.12 | 92.5 |
| 21Q1 (6) | 0.66 | -0.6 | 5.63 | 21.46 | -0.79 | -17.05 | 3.24 | 19.56 | 47.27 | 57.78 | -26.07 | -4.21 | 21.94 | 1.25 | 113.01 | 13.78 | -19.27 | 92.46 |
| 20Q4 (5) | 0.66 | 4.92 | 4.24 | 21.63 | -6.77 | -18.19 | 2.71 | -15.58 | 23.74 | 78.15 | 52.81 | 27.55 | 21.67 | 86.01 | 113.08 | 17.07 | 111.0 | 172.25 |
| 20Q3 (4) | 0.63 | -3.06 | 0.0 | 23.2 | -7.16 | 0.0 | 3.21 | 47.25 | 0.0 | 51.14 | -30.75 | 0.0 | 11.65 | -49.68 | 0.0 | 8.09 | -6.69 | 0.0 |
| 20Q2 (3) | 0.65 | 4.48 | 0.0 | 24.99 | -3.4 | 0.0 | 2.18 | -0.91 | 0.0 | 73.86 | 22.44 | 0.0 | 23.15 | 124.76 | 0.0 | 8.67 | 21.09 | 0.0 |
| 20Q1 (2) | 0.62 | -1.91 | 0.0 | 25.87 | -2.16 | 0.0 | 2.20 | 0.46 | 0.0 | 60.32 | -1.55 | 0.0 | 10.30 | 1.28 | 0.0 | 7.16 | 14.19 | 0.0 |
| 19Q4 (1) | 0.63 | 0.0 | 0.0 | 26.44 | 0.0 | 0.0 | 2.19 | 0.0 | 0.0 | 61.27 | 0.0 | 0.0 | 10.17 | 0.0 | 0.0 | 6.27 | 0.0 | 0.0 |
