- 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) | 0.53 | -4.64 | 17.78 | -23.95 | 42.6 | -28.56 | -4.98 | 0 | 6.13 | 0.0 | 227.92 | 15.13 | 128.22 | 4.67 |
| 2022 (9) | 0.56 | -8.5 | 23.38 | 17.55 | 59.63 | 13.62 | 8.88 | 0 | 6.13 | -53.96 | 197.96 | 11.19 | 122.50 | 43.36 |
| 2021 (8) | 0.61 | 2.0 | 19.89 | -13.11 | 52.48 | -16.87 | -1.04 | 0 | 13.31 | 0.0 | 178.03 | 8.64 | 85.45 | -22.48 |
| 2020 (7) | 0.60 | -2.25 | 22.89 | 3.34 | 63.13 | 15.03 | 11.00 | 36.65 | 13.31 | -42.06 | 163.87 | 4.73 | 110.23 | 15.0 |
| 2019 (6) | 0.61 | -5.98 | 22.15 | -10.4 | 54.88 | -20.16 | 8.05 | 19.44 | 22.97 | 25.58 | 156.47 | 10.96 | 95.85 | 25.56 |
| 2018 (5) | 0.65 | -0.44 | 24.72 | -4.3 | 68.74 | 22.03 | 6.74 | 0 | 18.29 | 0.0 | 141.01 | 2.58 | 76.34 | 2.5 |
| 2017 (4) | 0.66 | 8.62 | 25.83 | 49.39 | 56.33 | 8.24 | -1.39 | 0 | 18.29 | 0.0 | 137.47 | -22.47 | 74.48 | -28.27 |
| 2016 (3) | 0.60 | 34.26 | 17.29 | 204.4 | 52.04 | -5.62 | 4.53 | -71.49 | 18.29 | 0 | 177.32 | 3.91 | 103.84 | 7.27 |
| 2015 (2) | 0.45 | 5.84 | 5.68 | 1059.18 | 55.14 | -10.14 | 15.89 | 25.51 | 0.00 | 0 | 170.65 | -30.89 | 96.80 | -36.31 |
| 2014 (1) | 0.42 | -3.85 | 0.49 | -52.88 | 61.36 | 4.75 | 12.66 | -26.65 | 0.27 | 0 | 246.92 | -0.48 | 151.98 | -6.05 |
| 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) | 0.56 | -8.62 | 2.29 | 16.35 | -21.24 | -9.87 | 32.90 | 36.06 | 5476.27 | 18.79 | 10.76 | -94.98 | 176.86 | 12.45 | -12.6 | 113.02 | 19.28 | -10.2 |
| 24Q2 (19) | 0.61 | 5.44 | 13.95 | 20.76 | 12.64 | 18.7 | 24.18 | 276.5 | 1099.17 | 16.97 | -95.46 | -78.44 | 157.28 | -8.91 | -25.42 | 94.75 | 11.33 | -27.62 |
| 24Q1 (18) | 0.58 | 9.25 | 11.15 | 18.43 | 3.66 | -6.11 | -13.70 | -11.29 | -157.52 | 374.00 | 0.0 | -1.77 | 172.66 | -24.25 | -23.61 | 85.11 | -33.62 | -37.7 |
| 23Q4 (17) | 0.53 | -2.82 | -4.64 | 17.78 | -1.98 | -23.95 | -12.31 | -2186.44 | -521.58 | 374.00 | 0.0 | 213.68 | 227.92 | 12.64 | 15.13 | 128.22 | 1.88 | 4.67 |
| 23Q3 (16) | 0.55 | 1.8 | -4.49 | 18.14 | 3.72 | -27.56 | 0.59 | 124.38 | -96.22 | 374.00 | 375.32 | 2964.34 | 202.35 | -4.05 | 9.52 | 125.86 | -3.86 | 16.33 |
| 23Q2 (15) | 0.54 | 2.84 | -13.12 | 17.49 | -10.9 | -30.95 | -2.42 | 54.51 | -124.9 | 78.68 | -79.33 | 357.04 | 210.90 | -6.69 | 20.34 | 130.91 | -4.17 | 38.49 |
| 23Q1 (14) | 0.52 | -6.27 | -16.41 | 19.63 | -16.04 | -22.84 | -5.32 | -282.19 | -172.48 | 380.75 | 219.34 | 616.53 | 226.02 | 14.17 | 30.92 | 136.61 | 11.52 | 52.43 |
| 22Q4 (13) | 0.56 | -2.66 | -8.5 | 23.38 | -6.63 | 17.55 | 2.92 | -81.28 | 958.82 | 119.23 | 876.91 | 9.14 | 197.96 | 7.14 | 11.19 | 122.50 | 13.23 | 43.36 |
| 22Q3 (12) | 0.58 | -7.41 | -6.03 | 25.04 | -1.14 | 31.24 | 15.60 | 60.49 | 236.93 | 12.20 | -29.11 | -88.83 | 184.76 | 5.42 | 4.41 | 108.19 | 14.45 | 12.42 |
| 22Q2 (11) | 0.62 | -1.05 | 4.11 | 25.33 | -0.43 | 34.52 | 9.72 | 32.43 | 331.98 | 17.22 | -67.6 | -98.76 | 175.26 | 1.52 | -6.19 | 94.53 | 5.48 | -16.65 |
| 22Q1 (10) | 0.63 | 2.6 | 7.13 | 25.44 | 27.9 | 32.5 | 7.34 | 2258.82 | 273.11 | 53.14 | -51.36 | -96.16 | 172.64 | -3.03 | -12.1 | 89.62 | 4.88 | -27.3 |
| 21Q4 (9) | 0.61 | -0.03 | 2.0 | 19.89 | 4.25 | -13.11 | -0.34 | -107.34 | -110.4 | 109.25 | 0.0 | -92.11 | 178.03 | 0.61 | 8.64 | 85.45 | -11.21 | -22.48 |
| 21Q3 (8) | 0.61 | 2.58 | 0.33 | 19.08 | 1.33 | -17.86 | 4.63 | 210.5 | -79.63 | 109.25 | -92.11 | 588.89 | 176.95 | -5.28 | 12.72 | 96.24 | -15.15 | -12.11 |
| 21Q2 (7) | 0.60 | 1.83 | -7.33 | 18.83 | -1.93 | -19.25 | -4.19 | 1.18 | -124.23 | 1384.00 | 0.0 | 5048.36 | 186.82 | -4.88 | 28.96 | 113.42 | -8.0 | 18.73 |
| 21Q1 (6) | 0.59 | -2.32 | -3.11 | 19.2 | -16.12 | -13.51 | -4.24 | -229.66 | -332.97 | 1384.00 | 0.0 | 295.15 | 196.41 | 19.86 | 23.93 | 123.28 | 11.84 | 23.68 |
| 20Q4 (5) | 0.60 | -1.67 | -2.25 | 22.89 | -1.46 | 3.34 | 3.27 | -85.61 | -65.1 | 1384.00 | 8627.0 | 295.15 | 163.87 | 4.39 | 4.73 | 110.23 | 0.67 | 15.0 |
| 20Q3 (4) | 0.61 | -5.25 | 0.0 | 23.23 | -0.39 | 0.0 | 22.73 | 31.46 | 0.0 | 15.86 | -41.01 | 0.0 | 156.98 | 8.36 | 0.0 | 109.50 | 14.62 | 0.0 |
| 20Q2 (3) | 0.64 | 6.47 | 0.0 | 23.32 | 5.05 | 0.0 | 17.29 | 850.0 | 0.0 | 26.88 | -92.32 | 0.0 | 144.87 | -8.59 | 0.0 | 95.53 | -4.16 | 0.0 |
| 20Q1 (2) | 0.60 | -1.45 | 0.0 | 22.2 | 0.23 | 0.0 | 1.82 | -80.58 | 0.0 | 350.25 | 0.0 | 0.0 | 158.48 | 1.28 | 0.0 | 99.68 | 4.0 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 22.15 | 0.0 | 0.0 | 9.37 | 0.0 | 0.0 | 350.25 | 0.0 | 0.0 | 156.47 | 0.0 | 0.0 | 95.85 | 0.0 | 0.0 |
