- 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) | 0.75 | 3.33 | 5.06 | 55.69 | 19.68 | 6.84 | 3.03 | -38.04 | 8.56 | 143.92 | 101.81 | 0.48 | 32.26 | 4.88 |
| 2022 (9) | 0.73 | 6.29 | 3.25 | -15.36 | 18.42 | 6.54 | 4.89 | -43.21 | 3.51 | 49.54 | 101.32 | -25.92 | 30.76 | -58.76 |
| 2021 (8) | 0.69 | -6.8 | 3.84 | 36.65 | 17.29 | 9.22 | 8.61 | 0.82 | 2.35 | 5.75 | 136.78 | 28.71 | 74.58 | 113.39 |
| 2020 (7) | 0.74 | -7.23 | 2.81 | -13.27 | 15.83 | 12.99 | 8.54 | -3.94 | 2.22 | 38.61 | 106.27 | 42.38 | 34.95 | 62.03 |
| 2019 (6) | 0.79 | 24.6 | 3.24 | 58.82 | 14.01 | 6.62 | 8.89 | -83.39 | 1.60 | -10.59 | 74.64 | -41.61 | 21.57 | -58.02 |
| 2018 (5) | 0.64 | 1.35 | 2.04 | 80.53 | 13.14 | 6.66 | 53.53 | -15.15 | 1.79 | 67.86 | 127.84 | -1.13 | 51.38 | 3.82 |
| 2017 (4) | 0.63 | 0 | 1.13 | 0 | 12.32 | 0 | 63.09 | 0 | 1.07 | 0 | 129.30 | 0 | 49.49 | 0 |
| 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) | 0.74 | 0.5 | -0.79 | 4.73 | -6.15 | -2.47 | 3.80 | 8.88 | 18.01 | 22.18 | -17.05 | -28.27 | 104.12 | -3.44 | -0.91 | 28.57 | 0.32 | -15.32 |
| 24Q2 (19) | 0.74 | -0.69 | -0.27 | 5.04 | -0.4 | 12.0 | 3.49 | -14.25 | 41.87 | 26.73 | 34.73 | -37.83 | 107.83 | 7.04 | 1.98 | 28.48 | 12.3 | -8.63 |
| 24Q1 (18) | 0.74 | -1.33 | 0.59 | 5.06 | 0.0 | 16.32 | 4.07 | 33.88 | 18.66 | 19.84 | -38.15 | -26.28 | 100.74 | -1.05 | -10.08 | 25.36 | -21.39 | -29.87 |
| 23Q4 (17) | 0.75 | 0.73 | 3.33 | 5.06 | 4.33 | 55.69 | 3.04 | -5.59 | 28.81 | 32.08 | 3.77 | -4.43 | 101.81 | -3.11 | 0.48 | 32.26 | -4.39 | 4.88 |
| 23Q3 (16) | 0.75 | 1.03 | 4.29 | 4.85 | 7.78 | 74.46 | 3.22 | 30.89 | -24.06 | 30.92 | -28.1 | 136.61 | 105.08 | -0.62 | 4.45 | 33.74 | 8.25 | 17.6 |
| 23Q2 (15) | 0.74 | 0.18 | 3.88 | 4.5 | 3.45 | 51.52 | 2.46 | -28.28 | -57.59 | 43.00 | 59.75 | 301.87 | 105.74 | -5.61 | 1.22 | 31.17 | -13.8 | -22.58 |
| 23Q1 (14) | 0.74 | 1.36 | 11.45 | 4.35 | 33.85 | 29.85 | 3.43 | 45.34 | -55.45 | 26.92 | -19.82 | 190.05 | 112.03 | 10.57 | -20.89 | 36.16 | 17.56 | -47.16 |
| 22Q4 (13) | 0.73 | 1.67 | 6.29 | 3.25 | 16.91 | -15.36 | 2.36 | -44.34 | -60.73 | 33.57 | 156.92 | 147.23 | 101.32 | 0.72 | -25.92 | 30.76 | 7.22 | -58.76 |
| 22Q3 (12) | 0.72 | 0.63 | -2.78 | 2.78 | -6.4 | -25.07 | 4.24 | -26.9 | -52.94 | 13.07 | 22.12 | 75.35 | 100.60 | -3.7 | -2.65 | 28.69 | -28.74 | -31.17 |
| 22Q2 (11) | 0.71 | 7.47 | -1.53 | 2.97 | -11.34 | -23.65 | 5.80 | -24.68 | -38.03 | 10.70 | 15.3 | 28.58 | 104.47 | -26.23 | -4.31 | 40.26 | -41.17 | -15.31 |
| 22Q1 (10) | 0.66 | -3.34 | -8.25 | 3.35 | -12.76 | 13.18 | 7.70 | 28.12 | -26.67 | 9.28 | -31.66 | 41.41 | 141.61 | 3.53 | 38.47 | 68.43 | -8.25 | 96.52 |
| 21Q4 (9) | 0.69 | -7.0 | -6.8 | 3.84 | 3.5 | 36.65 | 6.01 | -33.3 | -22.35 | 13.58 | 82.23 | 39.43 | 136.78 | 32.36 | 28.71 | 74.58 | 78.93 | 113.39 |
| 21Q3 (8) | 0.74 | 1.92 | -0.11 | 3.71 | -4.63 | 30.18 | 9.01 | -3.74 | 17.93 | 7.45 | -10.45 | -4.13 | 103.34 | -5.35 | 9.01 | 41.68 | -12.33 | 34.32 |
| 21Q2 (7) | 0.72 | 0.14 | -8.72 | 3.89 | 31.42 | 0.0 | 9.36 | -10.86 | 3.31 | 8.32 | 26.8 | 21.45 | 109.18 | 6.76 | 33.67 | 47.54 | 36.53 | 67.81 |
| 21Q1 (6) | 0.72 | -1.81 | 0 | 2.96 | 5.34 | 0 | 10.50 | 35.66 | 0 | 6.56 | -32.62 | 0 | 102.27 | -3.76 | 0 | 34.82 | -0.37 | 0 |
| 20Q4 (5) | 0.74 | -0.32 | 0 | 2.81 | -1.4 | 0 | 7.74 | 1.31 | 0 | 9.74 | 25.3 | 0 | 106.27 | 12.1 | 0 | 34.95 | 12.63 | 0 |
| 20Q3 (4) | 0.74 | -6.87 | 0.0 | 2.85 | -26.74 | 0.0 | 7.64 | -15.67 | 0.0 | 7.77 | 13.44 | 0.0 | 94.80 | 16.06 | 0.0 | 31.03 | 9.53 | 0.0 |
| 20Q2 (3) | 0.79 | 0 | 0.0 | 3.89 | 0 | 0.0 | 9.06 | 0 | 0.0 | 6.85 | 0 | 0.0 | 81.68 | 0 | 0.0 | 28.33 | 0 | 0.0 |
