- 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) | 0.59 | 6.79 | 487.34 | 17.96 | 117.33 | 27.23 | 3.97 | -24.67 | 68.52 | 21.46 | 272.99 | -18.56 | 52.83 | -31.66 |
| 2022 (9) | 0.55 | 4.76 | 413.15 | 1.91 | 92.22 | 92.0 | 5.27 | -0.57 | 56.41 | 267.0 | 335.22 | 66.5 | 77.31 | 58.2 |
| 2021 (8) | 0.53 | -1.79 | 405.41 | -18.18 | 48.03 | -64.21 | 5.30 | 16.74 | 15.37 | -59.91 | 201.33 | -70.12 | 48.87 | -72.91 |
| 2020 (7) | 0.54 | -3.81 | 495.48 | 3.98 | 134.2 | 133.92 | 4.54 | 620.63 | 38.34 | 603.18 | 673.90 | 71.26 | 180.39 | 59.03 |
| 2019 (6) | 0.56 | -0.41 | 476.52 | 16.21 | 57.37 | -17.2 | 0.63 | -86.76 | 5.45 | -76.13 | 393.50 | 3.01 | 113.43 | 169.24 |
| 2018 (5) | 0.56 | 4.47 | 410.05 | 7.16 | 69.29 | 37.86 | 4.76 | 92.71 | 22.85 | -88.59 | 381.99 | 8.78 | 42.13 | 8.98 |
| 2017 (4) | 0.53 | 1.5 | 382.64 | 8.31 | 50.26 | -32.56 | 2.47 | -60.54 | 200.20 | 1345.45 | 351.16 | -43.65 | 38.66 | -45.5 |
| 2016 (3) | 0.53 | -1.24 | 353.28 | -4.75 | 74.53 | -41.71 | 6.26 | -36.58 | 13.85 | 57.82 | 623.21 | 96.05 | 70.94 | 79.87 |
| 2015 (2) | 0.53 | 0.98 | 370.89 | 1.26 | 127.85 | 66.32 | 9.87 | 19.64 | 8.78 | -14.26 | 317.89 | 1.74 | 39.44 | 11.7 |
| 2014 (1) | 0.53 | 2.64 | 366.29 | 8.22 | 76.87 | -28.61 | 8.25 | 42.98 | 10.24 | 0 | 312.44 | -33.53 | 35.31 | -54.9 |
| 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) | 0.61 | 4.82 | 10.13 | 614.32 | 21.84 | 56.38 | 2.73 | 217.44 | -22.66 | 1149.00 | 1698.22 | 145.6 | 338.78 | 11.07 | -5.72 | 90.55 | 94.9 | 7.57 |
| 24Q2 (19) | 0.58 | 0.76 | 1.62 | 504.21 | -0.56 | 26.84 | 0.86 | -82.97 | -7.53 | 63.90 | 0.0 | -33.18 | 305.02 | -4.0 | -7.72 | 46.46 | -20.17 | -47.49 |
| 24Q1 (18) | 0.58 | -1.29 | 6.3 | 507.03 | 4.04 | 29.61 | 5.05 | 9.78 | -30.63 | 63.90 | -23.74 | -33.18 | 317.72 | 16.39 | -18.3 | 58.20 | 10.16 | -42.13 |
| 23Q4 (17) | 0.59 | 5.64 | 6.79 | 487.34 | 24.06 | 17.96 | 4.60 | 30.31 | 243.28 | 83.79 | -82.09 | 239.97 | 272.99 | -24.03 | -18.56 | 52.83 | -37.24 | -31.66 |
| 23Q3 (16) | 0.56 | -3.28 | -0.98 | 392.84 | -1.17 | -9.04 | 3.53 | 279.57 | 350.35 | 467.83 | 389.22 | 1798.2 | 359.33 | 8.72 | -8.22 | 84.18 | -4.85 | -8.65 |
| 23Q2 (15) | 0.58 | 5.4 | 10.86 | 397.51 | 1.61 | -2.08 | 0.93 | -87.23 | 125.48 | 95.63 | 0.0 | 288.0 | 330.52 | -15.01 | -39.58 | 88.47 | -12.03 | -19.67 |
| 23Q1 (14) | 0.55 | -0.84 | 8.96 | 391.2 | -5.31 | -6.63 | 7.28 | 443.28 | -78.68 | 95.63 | 288.0 | 288.0 | 388.88 | 16.01 | -30.09 | 100.57 | 30.09 | -20.46 |
| 22Q4 (13) | 0.55 | -2.05 | 4.76 | 413.15 | -4.33 | 1.91 | 1.34 | 195.04 | -26.78 | 24.65 | 0.0 | -33.67 | 335.22 | -14.38 | 66.5 | 77.31 | -16.1 | 58.2 |
| 22Q3 (12) | 0.56 | 8.28 | 2.82 | 431.87 | 6.38 | -5.71 | -1.41 | 61.37 | -185.98 | 24.65 | 0.0 | -33.67 | 391.50 | -28.43 | 99.25 | 92.15 | -16.33 | 86.43 |
| 22Q2 (11) | 0.52 | 3.59 | -5.41 | 405.96 | -3.11 | -10.72 | -3.65 | -110.69 | -145.74 | 24.65 | 0.0 | -33.67 | 547.04 | -1.65 | 196.69 | 110.14 | -12.89 | 113.49 |
| 22Q1 (10) | 0.50 | -4.66 | -7.27 | 418.98 | 3.35 | -14.61 | 34.15 | 1766.12 | 244.95 | 24.65 | -33.67 | -25.33 | 556.22 | 176.27 | 184.34 | 126.44 | 158.73 | 144.61 |
| 21Q4 (9) | 0.53 | -3.86 | -1.79 | 405.41 | -11.48 | -18.18 | 1.83 | 11.59 | -68.01 | 37.16 | 0.0 | -59.17 | 201.33 | 2.46 | -70.12 | 48.87 | -1.13 | -72.91 |
| 21Q3 (8) | 0.55 | -0.38 | -5.12 | 458.0 | 0.73 | -5.73 | 1.64 | -79.45 | -88.06 | 37.16 | 0.0 | 0.84 | 196.49 | 6.57 | -35.47 | 49.43 | -4.19 | -53.37 |
| 21Q2 (7) | 0.55 | 1.55 | -9.63 | 454.68 | -7.34 | -11.32 | 7.98 | -19.39 | 276.42 | 37.16 | 12.57 | 0 | 184.38 | -5.75 | -33.7 | 51.59 | -0.19 | -45.37 |
| 21Q1 (6) | 0.54 | 0.97 | -7.89 | 490.68 | -0.97 | -4.73 | 9.90 | 73.08 | 4614.29 | 33.01 | -63.72 | 0 | 195.62 | -70.97 | -37.95 | 51.69 | -71.35 | -46.26 |
| 20Q4 (5) | 0.54 | -7.12 | -3.81 | 495.48 | 1.99 | 3.98 | 5.72 | -58.34 | 186.14 | 90.99 | 146.96 | 0 | 673.90 | 121.32 | 71.26 | 180.39 | 70.18 | 59.03 |
| 20Q3 (4) | 0.58 | -5.12 | 0.0 | 485.83 | -5.24 | 0.0 | 13.73 | 547.64 | 0.0 | 36.84 | 0 | 0.0 | 304.49 | 9.49 | 0.0 | 106.00 | 12.24 | 0.0 |
| 20Q2 (3) | 0.61 | 3.51 | 0.0 | 512.71 | -0.45 | 0.0 | 2.12 | 909.52 | 0.0 | 0.00 | 0 | 0.0 | 278.11 | -11.79 | 0.0 | 94.44 | -1.81 | 0.0 |
| 20Q1 (2) | 0.59 | 5.45 | 0.0 | 515.03 | 8.08 | 0.0 | 0.21 | 103.16 | 0.0 | 0.00 | 0 | 0.0 | 315.28 | -19.88 | 0.0 | 96.18 | -15.21 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | 476.52 | 0.0 | 0.0 | -6.64 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 393.50 | 0.0 | 0.0 | 113.43 | 0.0 | 0.0 |
