- 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) | 0.48 | -2.57 | 15.21 | 2.77 | 5.39 | -6.26 | 1.18 | 7.27 | 834.00 | 309.22 | 117.06 | -36.33 | 33.51 | -15.66 |
| 2022 (9) | 0.49 | -2.42 | 14.8 | -2.95 | 5.75 | 28.92 | 1.10 | -39.56 | 203.80 | 675.56 | 183.84 | 24.68 | 39.73 | -22.87 |
| 2021 (8) | 0.51 | 5.97 | 15.25 | 4.67 | 4.46 | 57.6 | 1.82 | 0 | 26.28 | 198.85 | 147.45 | 12.82 | 51.51 | 116.7 |
| 2020 (7) | 0.48 | 6.76 | 14.57 | 14.72 | 2.83 | -9.87 | -1.51 | 0 | 8.79 | 0.0 | 130.70 | 14.48 | 23.77 | 90.46 |
| 2019 (6) | 0.45 | 7.3 | 12.7 | -10.44 | 3.14 | -70.41 | 0.05 | -98.63 | 8.79 | 0.0 | 114.17 | -26.26 | 12.48 | -83.86 |
| 2018 (5) | 0.42 | -27.89 | 14.18 | -30.59 | 10.61 | 197.2 | 3.66 | 0 | 8.79 | 135.35 | 154.82 | 69.28 | 77.32 | 912.04 |
| 2017 (4) | 0.58 | -6.77 | 20.43 | -8.75 | 3.57 | 24.39 | -0.09 | 0 | 3.74 | 0.0 | 91.46 | -0.73 | 7.64 | 627.62 |
| 2016 (3) | 0.62 | -7.53 | 22.39 | -13.82 | 2.87 | 114.18 | 0.28 | -96.09 | 3.74 | 0.0 | 92.13 | 7.84 | 1.05 | 123.4 |
| 2015 (2) | 0.67 | -2.64 | 25.98 | 44.49 | 1.34 | -33.0 | 7.17 | 408.51 | 3.74 | -16.97 | 85.43 | 80.77 | 0.47 | -79.02 |
| 2014 (1) | 0.69 | 10.57 | 17.98 | 22.31 | 2.0 | -36.51 | 1.41 | 13.71 | 4.50 | 0 | 47.26 | -37.95 | 2.24 | -45.76 |
| 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) | 0.48 | -2.08 | -1.54 | 15.5 | -4.26 | 3.26 | 0.40 | -38.46 | -72.6 | 131.67 | 0.0 | -68.04 | 154.09 | -12.52 | 35.29 | 47.31 | -29.81 | 71.85 |
| 24Q2 (19) | 0.50 | 2.95 | 1.39 | 16.19 | 4.93 | 9.32 | 0.65 | -57.24 | -55.78 | 131.67 | 0.0 | -68.91 | 176.15 | -25.03 | 69.77 | 67.40 | -5.06 | 197.97 |
| 24Q1 (18) | 0.48 | -0.27 | -1.58 | 15.43 | 1.45 | 5.47 | 1.52 | 92.41 | 12.59 | 131.67 | -68.04 | -73.59 | 234.96 | 100.72 | 82.2 | 70.99 | 111.85 | 193.23 |
| 23Q4 (17) | 0.48 | -2.07 | -2.57 | 15.21 | 1.33 | 2.77 | 0.79 | -45.89 | 319.44 | 412.00 | 0.0 | 138.15 | 117.06 | 2.77 | -36.33 | 33.51 | 21.72 | -15.66 |
| 23Q3 (16) | 0.49 | 0.84 | -1.04 | 15.01 | 1.35 | -0.33 | 1.46 | -0.68 | -8.18 | 412.00 | -2.72 | 138.15 | 113.90 | 9.77 | -41.21 | 27.53 | 21.71 | -46.65 |
| 23Q2 (15) | 0.49 | -0.06 | -3.13 | 14.81 | 1.23 | -1.92 | 1.47 | 8.89 | 3.52 | 423.50 | -15.05 | 183.96 | 103.76 | -19.54 | -44.4 | 22.62 | -6.57 | -59.01 |
| 23Q1 (14) | 0.49 | -1.27 | -3.04 | 14.63 | -1.15 | -4.69 | 1.35 | 475.0 | -27.81 | 498.50 | 188.15 | 491.53 | 128.96 | -29.85 | -17.9 | 24.21 | -39.06 | -55.19 |
| 22Q4 (13) | 0.49 | -0.54 | -2.42 | 14.8 | -1.73 | -2.95 | -0.36 | -122.64 | -111.04 | 173.00 | 0.0 | 302.33 | 183.84 | -5.11 | 24.68 | 39.73 | -23.0 | -22.87 |
| 22Q3 (12) | 0.50 | -1.29 | 5.07 | 15.06 | -0.26 | 1.07 | 1.59 | 11.97 | 114.86 | 173.00 | 16.0 | -43.09 | 193.74 | 3.82 | 29.64 | 51.60 | -6.5 | 71.09 |
| 22Q2 (11) | 0.50 | 0.04 | 5.57 | 15.1 | -1.63 | 0.4 | 1.42 | -24.06 | 31.48 | 149.14 | 76.98 | -50.89 | 186.61 | 18.8 | 36.76 | 55.19 | 2.15 | 79.42 |
| 22Q1 (10) | 0.50 | -0.65 | 5.48 | 15.35 | 0.66 | 3.23 | 1.87 | -42.64 | -6.03 | 84.27 | 95.98 | -26.32 | 157.08 | 6.53 | 21.1 | 54.03 | 4.89 | 111.3 |
| 21Q4 (9) | 0.51 | 7.09 | 5.97 | 15.25 | 2.35 | 4.67 | 3.26 | 340.54 | 281.11 | 43.00 | -85.86 | 0 | 147.45 | -1.34 | 12.82 | 51.51 | 70.79 | 116.7 |
| 21Q3 (8) | 0.47 | -0.82 | 0.25 | 14.9 | -0.93 | 3.33 | 0.74 | -31.48 | 150.0 | 304.00 | 0.11 | 0 | 149.45 | 9.53 | 29.14 | 30.16 | -1.95 | 63.38 |
| 21Q2 (7) | 0.48 | -0.04 | 2.67 | 15.04 | 1.14 | 11.16 | 1.08 | -45.73 | 222.73 | 303.67 | 165.5 | 0 | 136.45 | 5.2 | 19.81 | 30.76 | 20.3 | 76.58 |
| 21Q1 (6) | 0.48 | -0.19 | 4.8 | 14.87 | 2.06 | 16.26 | 1.99 | 210.56 | 200.51 | 114.38 | 0 | 0 | 129.71 | -0.76 | 16.67 | 25.57 | 7.57 | 77.32 |
| 20Q4 (5) | 0.48 | 1.31 | 6.76 | 14.57 | 1.04 | 16.1 | -1.80 | -21.62 | -429.41 | 0.00 | 0 | 0 | 130.70 | 12.94 | 14.48 | 23.77 | 28.76 | 90.46 |
| 20Q3 (4) | 0.47 | 1.57 | 0.0 | 14.42 | 6.58 | 0.0 | -1.48 | -68.18 | 0.0 | 0.00 | 0 | 0.0 | 115.73 | 1.62 | 0.0 | 18.46 | 5.97 | 0.0 |
| 20Q2 (3) | 0.47 | 2.04 | 0.0 | 13.53 | 5.79 | 0.0 | -0.88 | 55.56 | 0.0 | 0.00 | 0 | 0.0 | 113.89 | 2.44 | 0.0 | 17.42 | 20.8 | 0.0 |
| 20Q1 (2) | 0.46 | 1.67 | 0.0 | 12.79 | 1.91 | 0.0 | -1.98 | -482.35 | 0.0 | 0.00 | 0 | 0.0 | 111.18 | -2.62 | 0.0 | 14.42 | 15.54 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 12.55 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 114.17 | 0.0 | 0.0 | 12.48 | 0.0 | 0.0 |
