- 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) | 0.61 | -6.46 | 33.17 | -9.86 | 20.47 | 92.75 | 96.02 | 257.62 | 3.62 | -57.51 | 243.70 | 33.01 | 7.52 | 2.45 |
| 2022 (9) | 0.65 | -0.27 | 36.8 | 40.03 | 10.62 | -28.87 | 26.85 | -40.0 | 8.52 | 0 | 183.22 | 20.5 | 7.34 | -37.85 |
| 2021 (8) | 0.66 | -2.0 | 26.28 | 2.5 | 14.93 | 83.87 | 44.75 | 917.05 | 0.00 | 0 | 152.05 | -19.67 | 11.81 | 10.68 |
| 2020 (7) | 0.67 | 0.63 | 25.64 | -2.03 | 8.12 | -45.36 | 4.40 | -41.33 | 8.59 | 4.74 | 189.28 | -26.1 | 10.67 | -72.98 |
| 2019 (6) | 0.66 | -9.77 | 26.17 | 3.07 | 14.86 | -18.13 | 7.50 | -1.96 | 8.20 | 0 | 256.12 | 89.35 | 39.49 | 126.95 |
| 2018 (5) | 0.74 | 35.17 | 25.39 | 184.0 | 18.15 | 91.86 | 7.65 | -3.65 | 0.00 | 0 | 135.26 | -25.43 | 17.40 | 22.45 |
| 2017 (4) | 0.55 | 25.17 | 8.94 | 87.42 | 9.46 | 865.31 | 7.94 | 0 | 0.00 | 0 | 181.39 | -19.18 | 14.21 | -69.55 |
| 2016 (3) | 0.44 | 436.87 | 4.77 | 0 | 0.98 | -47.31 | -1061.44 | 0 | 0.00 | 0 | 224.45 | -80.87 | 46.66 | -95.7 |
| 2015 (2) | 0.08 | -42.36 | 0 | 0 | 1.86 | -26.48 | 0.00 | 0 | 0.00 | 0 | 1173.46 | 92.73 | 1084.84 | 117.48 |
| 2014 (1) | 0.14 | -3.37 | 0 | 0 | 2.53 | -19.43 | 0.00 | 0 | 0.00 | 0 | 608.87 | 5.56 | 498.83 | 8.31 |
| 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) | 0.67 | 0.92 | -4.93 | 45.7 | 8.09 | 3.0 | 67.83 | 1.95 | -82.26 | 7.04 | -42.75 | -92.38 | 180.96 | -2.63 | -4.46 | 9.75 | -37.18 | 186.76 |
| 24Q2 (19) | 0.66 | 2.87 | -4.23 | 42.28 | 25.61 | -0.89 | 66.53 | -90.49 | -21.86 | 12.30 | 39.37 | -99.25 | 185.85 | -16.36 | -11.7 | 15.52 | 66.35 | 228.12 |
| 24Q1 (18) | 0.64 | 5.36 | -3.78 | 33.66 | 1.48 | -13.54 | 699.80 | 648.29 | 773.55 | 8.83 | 122.93 | -90.82 | 222.21 | -8.82 | -3.02 | 9.33 | 24.07 | 54.47 |
| 23Q4 (17) | 0.61 | -13.09 | -6.46 | 33.17 | -25.24 | -9.86 | 93.52 | -75.54 | 141.34 | 3.96 | -95.71 | -44.42 | 243.70 | 28.67 | 33.01 | 7.52 | 121.18 | 2.45 |
| 23Q3 (16) | 0.70 | 1.66 | 1.38 | 44.37 | 4.01 | 5.24 | 382.38 | 349.12 | 321.44 | 92.40 | -94.35 | 13.37 | 189.40 | -10.02 | 23.3 | 3.40 | -28.12 | -79.46 |
| 23Q2 (15) | 0.69 | 3.36 | -7.24 | 42.66 | 9.58 | 3.49 | 85.14 | 6.28 | 179.14 | 1634.00 | 1600.0 | 1904.91 | 210.48 | -8.14 | 46.89 | 4.73 | -21.69 | 52.58 |
| 23Q1 (14) | 0.67 | 2.43 | -9.76 | 38.93 | 5.79 | -4.11 | 80.11 | 106.74 | 1026.72 | 96.12 | 1249.02 | 17.94 | 229.14 | 25.06 | 58.85 | 6.04 | -17.71 | -28.1 |
| 22Q4 (13) | 0.65 | -5.81 | -0.27 | 36.8 | -12.71 | 40.03 | 38.75 | 122.44 | 72.15 | 7.12 | -91.26 | 0 | 183.22 | 19.28 | 20.5 | 7.34 | -55.65 | -37.85 |
| 22Q3 (12) | 0.69 | -6.98 | 13.12 | 42.16 | 2.28 | 91.46 | -172.68 | -60.51 | -493.8 | 81.50 | 0.0 | 0 | 153.61 | 7.2 | -5.69 | 16.55 | 433.87 | 95.17 |
| 22Q2 (11) | 0.75 | 0.55 | 21.65 | 41.22 | 1.53 | 87.28 | -107.58 | -1613.08 | -220.43 | 81.50 | 0.0 | 0 | 143.29 | -0.67 | -12.05 | 3.10 | -63.1 | -80.88 |
| 22Q1 (10) | 0.74 | 13.2 | 13.89 | 40.6 | 54.49 | 59.72 | 7.11 | -68.41 | -76.58 | 81.50 | 0 | 0 | 144.25 | -5.13 | -5.98 | 8.40 | -28.87 | -29.11 |
| 21Q4 (9) | 0.66 | 6.85 | -2.0 | 26.28 | 19.35 | 2.5 | 22.51 | -48.67 | 196.57 | 0.00 | 0 | -100.0 | 152.05 | -6.64 | -19.67 | 11.81 | 39.27 | 10.68 |
| 21Q3 (8) | 0.61 | 0.03 | -10.75 | 22.02 | 0.05 | -23.03 | 43.85 | -50.91 | 1224.77 | 0.00 | 0 | -100.0 | 162.87 | -0.04 | -48.36 | 8.48 | -47.69 | -54.43 |
| 21Q2 (7) | 0.61 | -5.86 | -11.46 | 22.01 | -13.41 | -23.44 | 89.33 | 194.24 | 2042.21 | 0.00 | 0 | -100.0 | 162.93 | 6.2 | -46.88 | 16.21 | 36.79 | -37.07 |
| 21Q1 (6) | 0.65 | -2.6 | -3.15 | 25.42 | -0.86 | -1.28 | 30.36 | 300.0 | 984.29 | 0.00 | -100.0 | -100.0 | 153.42 | -18.95 | -39.21 | 11.85 | 11.06 | -68.57 |
| 20Q4 (5) | 0.67 | -2.69 | 0.63 | 25.64 | -10.38 | -2.03 | 7.59 | 129.31 | 64.64 | 18.11 | -86.34 | -74.92 | 189.28 | -39.99 | -26.1 | 10.67 | -42.67 | -72.98 |
| 20Q3 (4) | 0.69 | -0.77 | 0.0 | 28.61 | -0.49 | 0.0 | 3.31 | -20.62 | 0.0 | 132.58 | -8.33 | 0.0 | 315.41 | 2.83 | 0.0 | 18.61 | -27.76 | 0.0 |
| 20Q2 (3) | 0.69 | 2.97 | 0.0 | 28.75 | 11.65 | 0.0 | 4.17 | 48.93 | 0.0 | 144.64 | 6.84 | 0.0 | 306.74 | 21.53 | 0.0 | 25.76 | -31.67 | 0.0 |
| 20Q1 (2) | 0.67 | 1.2 | 0.0 | 25.75 | -1.6 | 0.0 | 2.80 | -39.26 | 0.0 | 135.38 | 87.5 | 0.0 | 252.39 | -1.46 | 0.0 | 37.70 | -4.53 | 0.0 |
| 19Q4 (1) | 0.66 | 0.0 | 0.0 | 26.17 | 0.0 | 0.0 | 4.61 | 0.0 | 0.0 | 72.20 | 0.0 | 0.0 | 256.12 | 0.0 | 0.0 | 39.49 | 0.0 | 0.0 |
