- 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) | 0.27 | 0.3 | 3.99 | -8.7 | 7.65 | -8.49 | 11.57 | -47.53 | 2.68 | 76.31 | 130.28 | 7.81 | 123.18 | 7.04 |
| 2022 (9) | 0.26 | 4.59 | 4.37 | 9.25 | 8.36 | 42.18 | 22.05 | 411.6 | 1.52 | -85.39 | 120.84 | 2.9 | 115.08 | 3.05 |
| 2021 (8) | 0.25 | 8.73 | 4.0 | 30.29 | 5.88 | -20.22 | 4.31 | -76.11 | 10.40 | 650.16 | 117.43 | 22.55 | 111.67 | 24.09 |
| 2020 (7) | 0.23 | -14.07 | 3.07 | -18.57 | 7.37 | -2.12 | 18.04 | 145.44 | 1.39 | -71.71 | 95.82 | 43.12 | 89.99 | 49.16 |
| 2019 (6) | 0.27 | 0.22 | 3.77 | -15.28 | 7.53 | 12.39 | 7.35 | -31.69 | 4.90 | -55.65 | 66.95 | 0.39 | 60.33 | -0.94 |
| 2018 (5) | 0.27 | 58.88 | 4.45 | 178.12 | 6.7 | 2.13 | 10.76 | 0 | 11.05 | 765.4 | 66.69 | -20.17 | 60.90 | -17.68 |
| 2017 (4) | 0.17 | 50.31 | 1.6 | 0 | 6.56 | -9.89 | 0.00 | 0 | 1.28 | 0 | 83.54 | 17.88 | 73.98 | 20.96 |
| 2016 (3) | 0.11 | -6.53 | 0 | 0 | 7.28 | -1.36 | 0.00 | 0 | 0.00 | 0 | 70.87 | -30.05 | 61.16 | -33.68 |
| 2015 (2) | 0.12 | -4.35 | 0 | 0 | 7.38 | 3.36 | 50399.20 | 187.18 | 0.00 | 0 | 101.31 | 38.38 | 92.22 | 39.94 |
| 2014 (1) | 0.13 | 3.86 | 0 | 0 | 7.14 | 7.69 | 17549.50 | 91.4 | 0.00 | 0 | 73.21 | -36.11 | 65.90 | -38.24 |
| 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) | 0.40 | 45.42 | 74.78 | 11.05 | 150.0 | 168.86 | 3.62 | 493.48 | -87.07 | 15.36 | 128.53 | 321.22 | 110.58 | -9.28 | -8.94 | 107.74 | -7.86 | -5.52 |
| 24Q2 (19) | 0.27 | 4.94 | 14.47 | 4.42 | 4.49 | 19.14 | -0.92 | -110.93 | -105.6 | 6.72 | 0.0 | -1.18 | 121.89 | -6.42 | 2.21 | 116.93 | -5.24 | 2.63 |
| 24Q1 (18) | 0.26 | -2.26 | 25.08 | 4.23 | 6.02 | 23.32 | 8.42 | 244.92 | -43.22 | 6.72 | 84.32 | -42.25 | 130.25 | -0.02 | -30.3 | 123.39 | 0.17 | -29.96 |
| 23Q4 (17) | 0.27 | 17.18 | 0.3 | 3.99 | -2.92 | -8.7 | -5.81 | -120.75 | -162.54 | 3.65 | 0.0 | -73.51 | 130.28 | 7.28 | 7.81 | 123.18 | 8.01 | 7.04 |
| 23Q3 (16) | 0.23 | -4.75 | -17.13 | 4.11 | 10.78 | -16.46 | 28.00 | 70.52 | -52.6 | 3.65 | -46.38 | 42.34 | 121.44 | 1.83 | -3.57 | 114.04 | 0.1 | -4.55 |
| 23Q2 (15) | 0.24 | 14.66 | -17.84 | 3.71 | 8.16 | -27.68 | 16.42 | 10.72 | 178.31 | 6.80 | -41.56 | -78.41 | 119.26 | -36.18 | 15.09 | 113.93 | -35.33 | 16.29 |
| 23Q1 (14) | 0.21 | -21.63 | -22.5 | 3.43 | -21.51 | -30.85 | 14.83 | 59.63 | 58.61 | 11.64 | -15.46 | -49.24 | 186.87 | 54.64 | 34.59 | 176.17 | 53.08 | 32.97 |
| 22Q4 (13) | 0.26 | -3.18 | 4.59 | 4.37 | -11.18 | 9.25 | 9.29 | -84.27 | -62.19 | 13.76 | 437.39 | 131.62 | 120.84 | -4.04 | 2.9 | 115.08 | -3.67 | 3.05 |
| 22Q3 (12) | 0.27 | -5.57 | 11.56 | 4.92 | -4.09 | 26.8 | 59.07 | 901.19 | 2146.01 | 2.56 | -91.87 | -93.9 | 125.93 | 21.53 | -0.41 | 119.47 | 21.95 | -0.51 |
| 22Q2 (11) | 0.29 | 8.15 | 22.64 | 5.13 | 3.43 | 45.33 | 5.90 | -36.9 | 125.42 | 31.50 | 37.42 | 110.0 | 103.62 | -25.37 | -29.12 | 97.97 | -26.05 | -30.41 |
| 22Q1 (10) | 0.27 | 5.77 | 18.99 | 4.96 | 24.0 | 69.86 | 9.35 | -61.95 | 8.97 | 22.92 | 285.72 | 52.82 | 138.84 | 18.23 | 52.49 | 132.49 | 18.64 | 55.87 |
| 21Q4 (9) | 0.25 | 3.27 | 8.73 | 4.0 | 3.09 | 30.29 | 24.57 | 834.22 | 47.92 | 5.94 | -85.85 | -17.19 | 117.43 | -7.13 | 22.55 | 111.67 | -7.0 | 24.09 |
| 21Q3 (8) | 0.24 | 3.82 | -3.32 | 3.88 | 9.92 | 9.92 | 2.63 | 111.33 | -95.91 | 42.00 | 180.0 | 2304.14 | 126.45 | -13.51 | 52.4 | 120.08 | -14.7 | 56.27 |
| 21Q2 (7) | 0.24 | 4.94 | -15.27 | 3.53 | 20.89 | -12.19 | -23.21 | -370.51 | -1568.99 | 15.00 | 0.0 | -84.85 | 146.20 | 60.57 | 100.49 | 140.78 | 65.62 | 106.76 |
| 21Q1 (6) | 0.22 | -3.35 | -13.87 | 2.92 | -4.89 | -25.32 | 8.58 | -48.34 | 210.42 | 15.00 | 109.02 | 0 | 91.05 | -4.98 | 36.92 | 85.00 | -5.55 | 43.34 |
| 20Q4 (5) | 0.23 | -8.17 | -14.07 | 3.07 | -13.03 | -18.57 | 16.61 | -74.18 | 2622.95 | 7.18 | 310.79 | 0 | 95.82 | 15.49 | 43.12 | 89.99 | 17.11 | 49.16 |
| 20Q3 (4) | 0.25 | -9.02 | 0.0 | 3.53 | -12.19 | 0.0 | 64.33 | 3971.52 | 0.0 | 1.75 | -98.24 | 0.0 | 82.97 | 13.78 | 0.0 | 76.84 | 12.85 | 0.0 |
| 20Q2 (3) | 0.28 | 6.67 | 0.0 | 4.02 | 2.81 | 0.0 | 1.58 | 120.33 | 0.0 | 99.00 | 0 | 0.0 | 72.92 | 9.65 | 0.0 | 68.09 | 14.82 | 0.0 |
| 20Q1 (2) | 0.26 | -3.58 | 0.0 | 3.91 | 3.71 | 0.0 | -7.77 | -1373.77 | 0.0 | 0.00 | 0 | 0.0 | 66.50 | -0.67 | 0.0 | 59.30 | -1.71 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | 3.77 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 66.95 | 0.0 | 0.0 | 60.33 | 0.0 | 0.0 |
