- 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) | 0.33 | -11.31 | 30.12 | -19.55 | 132.4 | -12.15 | 13.66 | -70.22 | 1.84 | 18.63 | 289.89 | 10.59 | 191.40 | 13.64 |
| 2022 (9) | 0.37 | -1.39 | 37.44 | 10.57 | 150.71 | -9.22 | 45.87 | -71.6 | 1.55 | 120.82 | 262.14 | 11.1 | 168.43 | 0.55 |
| 2021 (8) | 0.38 | 9.35 | 33.86 | 29.93 | 166.02 | 11.95 | 161.54 | 83.55 | 0.70 | 109.26 | 235.95 | 1.7 | 167.51 | -6.31 |
| 2020 (7) | 0.35 | 9.0 | 26.06 | 64.31 | 148.3 | 1.57 | 88.01 | 51.14 | 0.34 | 209.94 | 232.00 | -2.34 | 178.80 | 0.53 |
| 2019 (6) | 0.32 | 5.84 | 15.86 | 41.23 | 146.01 | -10.7 | 58.23 | -59.81 | 0.11 | 438.76 | 237.57 | -7.43 | 177.86 | -7.7 |
| 2018 (5) | 0.30 | -0.23 | 11.23 | -3.44 | 163.51 | 24.73 | 144.87 | 216.1 | 0.02 | -73.98 | 256.63 | 3.58 | 192.69 | 5.73 |
| 2017 (4) | 0.30 | 6.64 | 11.63 | -30.86 | 131.09 | -0.44 | 45.83 | 57.06 | 0.08 | 130.26 | 247.77 | -5.79 | 182.24 | -12.53 |
| 2016 (3) | 0.28 | 8.71 | 16.82 | 27.33 | 131.67 | -3.16 | 29.18 | -26.61 | 0.03 | 5.74 | 263.01 | -4.17 | 208.35 | -4.11 |
| 2015 (2) | 0.26 | -12.96 | 13.21 | -32.05 | 135.96 | -15.16 | 39.76 | 12.86 | 0.03 | 36.77 | 274.45 | 16.83 | 217.29 | 20.58 |
| 2014 (1) | 0.30 | -13.97 | 19.44 | -33.92 | 160.25 | 0.79 | 35.23 | 6.18 | 0.02 | 0 | 234.92 | 5.79 | 180.21 | 11.28 |
| 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) | 0.35 | -5.59 | -3.01 | 32.87 | 23.25 | -4.86 | 22.04 | 26.96 | 73.95 | 5.70 | -1.37 | -38.56 | 291.54 | 22.45 | 11.33 | 217.47 | 25.64 | 24.47 |
| 24Q2 (19) | 0.37 | 4.4 | -1.92 | 26.67 | 1.45 | -11.69 | 17.36 | -10.14 | 26.53 | 5.78 | -13.02 | -27.46 | 238.09 | -6.85 | -3.6 | 173.09 | -0.76 | 6.89 |
| 24Q1 (18) | 0.36 | 7.28 | -11.29 | 26.29 | -12.72 | -18.2 | 19.32 | 1315.09 | -26.34 | 6.64 | -69.08 | 33.13 | 255.59 | -11.83 | 10.07 | 174.42 | -8.87 | 13.66 |
| 23Q4 (17) | 0.33 | -8.28 | -11.31 | 30.12 | -12.82 | -19.55 | -1.59 | -112.55 | -105.29 | 21.48 | 131.59 | 116.82 | 289.89 | 10.7 | 10.59 | 191.40 | 9.55 | 13.64 |
| 23Q3 (16) | 0.36 | -4.53 | -8.67 | 34.55 | 14.4 | -14.82 | 12.67 | -7.65 | -26.89 | 9.27 | 16.46 | -13.02 | 261.88 | 6.04 | 6.33 | 174.72 | 7.9 | 9.67 |
| 23Q2 (15) | 0.38 | -5.57 | -14.6 | 30.2 | -6.04 | -10.12 | 13.72 | -47.69 | -77.31 | 7.96 | 59.62 | 48.03 | 246.97 | 6.36 | 18.64 | 161.93 | 5.52 | 14.02 |
| 23Q1 (14) | 0.40 | 7.26 | -13.0 | 32.14 | -14.16 | -10.07 | 26.23 | -12.65 | -77.68 | 4.99 | -49.64 | 36.68 | 232.20 | -11.42 | 19.7 | 153.46 | -8.89 | 12.58 |
| 22Q4 (13) | 0.37 | -5.54 | -1.39 | 37.44 | -7.69 | 10.57 | 30.03 | 73.28 | 102.28 | 9.91 | -7.09 | 125.84 | 262.14 | 6.44 | 11.1 | 168.43 | 5.72 | 0.55 |
| 22Q3 (12) | 0.40 | -10.73 | -1.81 | 40.56 | 20.71 | 14.64 | 17.33 | -71.35 | -85.76 | 10.66 | 98.19 | 368.33 | 246.29 | 18.31 | 15.85 | 159.32 | 12.18 | -0.95 |
| 22Q2 (11) | 0.44 | -3.81 | 1.79 | 33.6 | -5.99 | 23.62 | 60.48 | -48.53 | -58.1 | 5.38 | 47.39 | 377.23 | 208.17 | 7.31 | 13.82 | 142.02 | 4.19 | -2.64 |
| 22Q1 (10) | 0.46 | 21.57 | 6.33 | 35.74 | 5.55 | 25.62 | 117.50 | 108.92 | -17.69 | 3.65 | -16.78 | 201.44 | 193.99 | -17.78 | 3.8 | 136.31 | -18.63 | -9.94 |
| 21Q4 (9) | 0.38 | -5.94 | 9.35 | 33.86 | -4.3 | 29.93 | -1317.42 | -1182.43 | -978.51 | 4.39 | 92.66 | 150.66 | 235.95 | 10.99 | 1.7 | 167.51 | 4.14 | -6.31 |
| 21Q3 (8) | 0.40 | -7.46 | 26.31 | 35.38 | 30.17 | 66.1 | 121.71 | -15.68 | -18.48 | 2.28 | 101.96 | 105.17 | 212.59 | 16.23 | -16.22 | 160.85 | 10.27 | -18.46 |
| 21Q2 (7) | 0.44 | 0.48 | 12.17 | 27.18 | -4.46 | 64.73 | 144.34 | 1.11 | 37.06 | 1.13 | -6.91 | 23.18 | 182.90 | -2.13 | -9.63 | 145.87 | -3.63 | -6.31 |
| 21Q1 (6) | 0.43 | 25.02 | 12.56 | 28.45 | 9.17 | 66.18 | 142.76 | -4.8 | 240.55 | 1.21 | -30.8 | 11.95 | 186.89 | -19.44 | -9.18 | 151.36 | -15.35 | -4.51 |
| 20Q4 (5) | 0.35 | 8.66 | 9.0 | 26.06 | 22.35 | 64.31 | 149.96 | 0.44 | 499.57 | 1.75 | 57.7 | 0 | 232.00 | -8.58 | -2.34 | 178.80 | -9.36 | 0.53 |
| 20Q3 (4) | 0.32 | -17.82 | 0.0 | 21.3 | 29.09 | 0.0 | 149.30 | 41.77 | 0.0 | 1.11 | 21.25 | 0.0 | 253.76 | 25.39 | 0.0 | 197.26 | 26.69 | 0.0 |
| 20Q2 (3) | 0.39 | 0.83 | 0.0 | 16.5 | -3.62 | 0.0 | 105.31 | 151.22 | 0.0 | 0.92 | -15.39 | 0.0 | 202.38 | -1.65 | 0.0 | 155.70 | -1.77 | 0.0 |
| 20Q1 (2) | 0.39 | 21.07 | 0.0 | 17.12 | 7.94 | 0.0 | 41.92 | 211.7 | 0.0 | 1.08 | 0 | 0.0 | 205.78 | -13.38 | 0.0 | 158.51 | -10.88 | 0.0 |
| 19Q4 (1) | 0.32 | 0.0 | 0.0 | 15.86 | 0.0 | 0.0 | -37.53 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 237.57 | 0.0 | 0.0 | 177.86 | 0.0 | 0.0 |
