- 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) | 0.91 | -4.31 | 6.11 | -9.08 | 4.47 | 3.71 | 0.60 | 0 | 5.00 | 0.0 | 173.54 | 10.23 | 138.32 | 15.47 |
| 2022 (9) | 0.95 | 2.02 | 6.72 | 17.89 | 4.31 | -5.48 | -1.06 | 0 | 5.00 | 0.0 | 157.43 | 20.02 | 119.79 | 37.93 |
| 2021 (8) | 0.94 | 5.19 | 5.7 | -0.87 | 4.56 | 13.43 | -1.28 | 0 | 5.00 | 0.0 | 131.17 | 149.09 | 86.85 | 100.16 |
| 2020 (7) | 0.89 | 6.72 | 5.75 | 335.61 | 4.02 | -23.86 | -4.97 | 0 | 5.00 | 0.0 | 52.66 | -70.83 | 43.39 | -70.8 |
| 2019 (6) | 0.83 | 2.53 | 1.32 | -12.0 | 5.28 | -4.35 | 1.77 | -57.66 | 5.00 | 17.28 | 180.55 | 13.51 | 148.58 | 13.67 |
| 2018 (5) | 0.81 | -2.15 | 1.5 | -7.41 | 5.52 | -34.13 | 4.18 | 138.86 | 4.26 | 714.74 | 159.06 | 7.15 | 130.71 | 1.07 |
| 2017 (4) | 0.83 | 0.42 | 1.62 | -14.74 | 8.38 | -31.7 | 1.75 | 0 | 0.52 | 0 | 148.45 | 34.97 | 129.33 | 41.17 |
| 2016 (3) | 0.83 | -2.01 | 1.9 | -91.0 | 12.27 | -71.49 | -5.39 | 0 | 0.00 | 0 | 109.99 | 85.73 | 91.61 | 85.11 |
| 2015 (2) | 0.84 | -0.48 | 21.12 | -17.88 | 43.03 | -18.49 | -0.08 | 0 | 0.00 | 0 | 59.22 | -1.74 | 49.49 | 29.86 |
| 2014 (1) | 0.85 | 3.86 | 25.72 | -16.44 | 52.79 | -1.35 | -1.74 | 0 | 0.00 | 0 | 60.27 | -5.38 | 38.11 | -0.1 |
| 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) | 0.84 | -1.53 | -10.77 | 5.31 | -6.84 | -16.25 | -1.18 | -132.42 | -139.33 | 53.80 | 0.0 | -8.03 | 149.41 | -15.43 | -2.44 | 110.76 | -21.67 | -4.45 |
| 24Q2 (19) | 0.86 | -5.21 | -10.8 | 5.7 | -5.63 | -12.98 | 3.64 | 38.4 | 398.36 | 53.80 | -24.36 | -19.25 | 176.66 | 1.67 | 18.37 | 141.40 | 2.79 | 24.6 |
| 24Q1 (18) | 0.90 | -1.13 | -7.31 | 6.04 | -1.15 | -9.17 | 2.63 | -5.4 | 220.64 | 71.12 | -1.39 | 6.75 | 173.76 | 0.13 | 22.13 | 137.56 | -0.55 | 36.21 |
| 23Q4 (17) | 0.91 | -3.31 | -4.31 | 6.11 | -3.63 | -9.08 | 2.78 | -7.33 | 165.88 | 72.12 | 23.29 | 8.26 | 173.54 | 13.31 | 10.23 | 138.32 | 19.32 | 15.47 |
| 23Q3 (16) | 0.94 | -1.56 | 1.31 | 6.34 | -3.21 | 6.2 | 3.00 | 345.9 | -6.54 | 58.50 | -12.2 | -12.2 | 153.15 | 2.62 | 15.53 | 115.92 | 2.15 | 17.16 |
| 23Q2 (15) | 0.96 | -1.5 | 1.27 | 6.55 | -1.5 | 0 | -1.22 | 44.04 | -139.22 | 66.62 | 0.0 | -23.42 | 149.24 | 4.89 | 18.27 | 113.48 | 12.37 | 31.46 |
| 23Q1 (14) | 0.97 | 2.07 | 3.57 | 6.65 | -1.04 | 12.52 | -2.18 | 48.34 | -63.91 | 66.62 | 0.0 | -23.42 | 142.28 | -9.62 | 19.43 | 100.99 | -15.69 | 33.9 |
| 22Q4 (13) | 0.95 | 2.36 | 2.02 | 6.72 | 12.56 | 17.89 | -4.22 | -231.46 | 48.28 | 66.62 | 0.0 | -23.42 | 157.43 | 18.76 | 20.02 | 119.79 | 21.07 | 37.93 |
| 22Q3 (12) | 0.93 | -1.6 | 3.36 | 5.97 | 0 | 4.01 | 3.21 | 729.41 | 165.29 | 66.62 | -23.42 | -23.42 | 132.56 | 5.05 | -13.17 | 98.94 | 14.62 | -6.82 |
| 22Q2 (11) | 0.95 | 0.74 | 5.31 | 0 | -100.0 | -100.0 | -0.51 | 61.65 | -191.07 | 87.00 | 0.0 | 0.0 | 126.19 | 5.93 | -22.08 | 86.32 | 14.45 | -27.68 |
| 22Q1 (10) | 0.94 | 0.55 | 5.07 | 5.91 | 3.68 | 2.96 | -1.33 | 83.7 | -226.67 | 87.00 | 0.0 | 0.0 | 119.13 | -9.18 | -31.89 | 75.42 | -13.16 | -44.47 |
| 21Q4 (9) | 0.94 | 3.7 | 5.19 | 5.7 | -0.7 | -0.87 | -8.16 | -774.38 | -63.86 | 87.00 | 0.0 | 0.0 | 131.17 | -14.08 | 149.09 | 86.85 | -18.2 | 100.16 |
| 21Q3 (8) | 0.90 | 0.26 | 2.78 | 5.74 | 0.0 | -0.35 | 1.21 | 116.07 | 108.37 | 87.00 | 0.0 | 0.0 | 152.67 | -5.73 | 179.82 | 106.18 | -11.04 | 150.42 |
| 21Q2 (7) | 0.90 | 0.51 | 7.64 | 5.74 | 0.0 | 1.95 | 0.56 | -46.67 | 117.18 | 87.00 | 0.0 | 0.0 | 161.95 | -7.41 | 209.12 | 119.36 | -12.12 | 206.68 |
| 21Q1 (6) | 0.90 | 0.66 | 7.57 | 5.74 | -0.17 | 0.35 | 1.05 | 121.08 | -46.7 | 87.00 | 0.0 | 0.0 | 174.91 | 232.15 | 201.26 | 135.82 | 213.02 | 197.85 |
| 20Q4 (5) | 0.89 | 1.32 | 6.72 | 5.75 | -0.17 | 335.61 | -4.98 | 65.56 | -21.17 | 87.00 | 0.0 | 0 | 52.66 | -3.48 | -70.83 | 43.39 | 2.33 | -70.88 |
| 20Q3 (4) | 0.88 | 5.0 | 0.0 | 5.76 | 2.31 | 0.0 | -14.46 | -343.56 | 0.0 | 87.00 | 0.0 | 0.0 | 54.56 | 4.14 | 0.0 | 42.40 | 8.94 | 0.0 |
| 20Q2 (3) | 0.84 | 0.44 | 0.0 | 5.63 | -1.57 | 0.0 | -3.26 | -265.48 | 0.0 | 87.00 | 0.0 | 0.0 | 52.39 | -9.77 | 0.0 | 38.92 | -14.65 | 0.0 |
| 20Q1 (2) | 0.83 | -0.13 | 0.0 | 5.72 | 333.33 | 0.0 | 1.97 | 147.93 | 0.0 | 87.00 | 0 | 0.0 | 58.06 | -67.84 | 0.0 | 45.60 | -69.4 | 0.0 |
| 19Q4 (1) | 0.83 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | -4.11 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 180.55 | 0.0 | 0.0 | 149.01 | 0.0 | 0.0 |
