- 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) | 0.81 | -0.38 | 121.66 | -2.34 | 354.11 | -5.34 | 1.44 | -26.9 | 34.16 | 62.21 | 119.64 | 0.22 | 63.39 | 7.57 |
| 2022 (9) | 0.82 | -0.11 | 124.57 | 20.91 | 374.09 | -14.51 | 1.97 | -56.03 | 21.06 | 102.47 | 119.38 | 8.17 | 58.93 | 12.98 |
| 2021 (8) | 0.82 | -0.2 | 103.03 | 5.66 | 437.57 | 4.7 | 4.48 | 17.89 | 10.40 | -1.11 | 110.36 | 5.65 | 52.16 | -7.39 |
| 2020 (7) | 0.82 | 0.04 | 97.51 | -10.27 | 417.91 | 9.8 | 3.80 | 219.33 | 10.52 | -88.84 | 104.46 | -7.55 | 56.32 | 5.15 |
| 2019 (6) | 0.82 | 14.66 | 108.67 | 15.21 | 380.61 | -4.6 | 1.19 | -45.66 | 94.25 | 527.82 | 112.99 | 1.91 | 53.56 | -7.88 |
| 2018 (5) | 0.71 | 7.55 | 94.32 | 33.81 | 398.98 | 7.94 | 2.19 | -62.76 | 15.01 | 175.05 | 110.87 | -4.29 | 58.14 | 8.27 |
| 2017 (4) | 0.66 | -4.37 | 70.49 | -12.14 | 369.63 | 4.29 | 5.88 | 20.25 | 5.46 | -33.78 | 115.84 | -0.96 | 53.70 | 2.99 |
| 2016 (3) | 0.69 | -1.43 | 80.23 | -11.29 | 354.43 | -1.5 | 4.89 | -2.2 | 8.24 | 8.3 | 116.96 | 8.61 | 52.14 | 7.42 |
| 2015 (2) | 0.71 | 0.07 | 90.44 | 0.57 | 359.81 | 0.1 | 5.00 | -12.28 | 7.61 | -5.11 | 107.69 | -7.22 | 48.54 | -21.73 |
| 2014 (1) | 0.70 | -0.66 | 89.93 | 15.37 | 359.46 | 2.11 | 5.70 | -1.72 | 8.02 | 0 | 116.07 | 4.41 | 62.02 | 8.92 |
| 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) | 0.80 | -0.46 | -2.0 | 131.86 | 4.06 | 2.83 | 1.37 | -6.8 | 4.58 | 136.95 | 47.06 | -31.31 | 136.05 | 7.75 | 5.79 | 80.28 | 9.4 | 11.9 |
| 24Q2 (19) | 0.81 | -1.03 | -2.54 | 126.71 | -2.46 | -0.62 | 1.47 | -31.31 | 23.53 | 93.12 | 28.0 | -31.91 | 126.27 | 3.07 | 4.51 | 73.38 | 6.98 | 11.59 |
| 24Q1 (18) | 0.81 | 0.0 | -1.75 | 129.9 | 6.77 | 1.44 | 2.14 | 197.22 | -20.15 | 72.75 | -63.51 | 14.36 | 122.51 | 2.4 | -4.59 | 68.59 | 8.2 | 4.02 |
| 23Q4 (17) | 0.81 | -0.53 | -0.38 | 121.66 | -5.12 | -2.34 | 0.72 | -45.04 | 263.64 | 199.37 | 0.0 | 246.06 | 119.64 | -6.97 | 0.22 | 63.39 | -11.64 | 7.57 |
| 23Q3 (16) | 0.82 | -1.0 | 1.09 | 128.23 | 0.57 | 6.73 | 1.31 | 10.08 | -51.12 | 199.37 | 45.78 | 246.06 | 128.60 | 6.44 | 6.68 | 71.74 | 9.09 | 34.17 |
| 23Q2 (15) | 0.83 | -0.23 | 0.39 | 127.5 | -0.44 | 3.46 | 1.19 | -55.6 | -40.2 | 136.76 | 114.99 | 39.44 | 120.82 | -5.91 | 8.04 | 65.76 | -0.27 | 29.6 |
| 23Q1 (14) | 0.83 | 1.39 | 0.53 | 128.06 | 2.8 | 19.78 | 2.68 | 709.09 | -35.73 | 63.61 | 10.42 | 102.91 | 128.41 | 7.56 | 19.93 | 65.94 | 11.9 | 45.43 |
| 22Q4 (13) | 0.82 | 0.94 | -0.11 | 124.57 | 3.69 | 20.91 | -0.44 | -116.42 | -109.19 | 57.61 | 0.0 | -4.51 | 119.38 | -0.97 | 8.17 | 58.93 | 10.21 | 12.98 |
| 22Q3 (12) | 0.81 | -1.69 | -1.44 | 120.14 | -2.52 | 11.9 | 2.68 | 34.67 | -20.71 | 57.61 | -41.26 | 26.11 | 120.55 | 7.8 | 15.61 | 53.47 | 5.38 | 9.93 |
| 22Q2 (11) | 0.82 | -0.08 | -0.65 | 123.24 | 15.27 | 21.1 | 1.99 | -52.28 | -52.28 | 98.08 | 212.87 | 130.08 | 111.83 | 4.45 | 7.6 | 50.74 | 11.91 | -6.37 |
| 22Q1 (10) | 0.82 | 0.75 | -0.66 | 106.91 | 3.77 | 2.66 | 4.17 | -12.94 | -24.32 | 31.35 | -48.04 | -0.88 | 107.07 | -2.98 | 0.66 | 45.34 | -13.08 | -24.87 |
| 21Q4 (9) | 0.82 | -0.4 | -0.2 | 103.03 | -4.03 | 5.66 | 4.79 | 41.72 | 115.77 | 60.33 | 32.07 | 14.42 | 110.36 | 5.84 | 5.65 | 52.16 | 7.24 | -7.39 |
| 21Q3 (8) | 0.82 | -0.9 | -0.04 | 107.36 | 5.49 | -0.9 | 3.38 | -18.94 | -41.01 | 45.68 | 7.16 | 45.45 | 104.27 | 0.33 | 0.19 | 48.64 | -10.24 | -8.97 |
| 21Q2 (7) | 0.83 | -0.1 | 0.3 | 101.77 | -2.28 | -14.64 | 4.17 | -24.32 | -15.59 | 42.63 | 34.79 | 16.42 | 103.93 | -2.29 | -5.15 | 54.19 | -10.21 | -0.73 |
| 21Q1 (6) | 0.83 | 1.22 | 0.62 | 104.14 | 6.8 | -8.67 | 5.51 | 148.2 | 111.92 | 31.63 | -40.02 | -57.63 | 106.37 | 1.83 | -0.73 | 60.35 | 7.16 | 10.71 |
| 20Q4 (5) | 0.82 | -0.24 | 0.04 | 97.51 | -10.0 | -10.27 | 2.22 | -61.26 | -1.33 | 52.73 | 67.89 | -22.8 | 104.46 | 0.37 | -7.55 | 56.32 | 5.41 | 5.15 |
| 20Q3 (4) | 0.82 | -0.57 | 0.0 | 108.34 | -9.13 | 0.0 | 5.73 | 15.99 | 0.0 | 31.41 | -14.23 | 0.0 | 104.07 | -5.02 | 0.0 | 53.43 | -2.12 | 0.0 |
| 20Q2 (3) | 0.83 | 0.22 | 0.0 | 119.22 | 4.56 | 0.0 | 4.94 | 90.0 | 0.0 | 36.62 | -50.94 | 0.0 | 109.57 | 2.26 | 0.0 | 54.59 | 0.15 | 0.0 |
| 20Q1 (2) | 0.82 | 0.63 | 0.0 | 114.02 | 4.92 | 0.0 | 2.60 | 15.56 | 0.0 | 74.64 | 9.29 | 0.0 | 107.15 | -5.17 | 0.0 | 54.51 | 1.77 | 0.0 |
| 19Q4 (1) | 0.82 | 0.0 | 0.0 | 108.67 | 0.0 | 0.0 | 2.25 | 0.0 | 0.0 | 68.30 | 0.0 | 0.0 | 112.99 | 0.0 | 0.0 | 53.56 | 0.0 | 0.0 |
