- 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) | 0.73 | -4.28 | 32.6 | 4.62 | 20.71 | 33.96 | 7.39 | 7.26 | 0.55 | -38.18 | 129.72 | -0.83 | 27.68 | 11.3 |
| 2022 (9) | 0.76 | -1.04 | 31.16 | 13.27 | 15.46 | 21.92 | 6.89 | 63.27 | 0.90 | 0 | 130.81 | -4.91 | 24.87 | -16.18 |
| 2021 (8) | 0.77 | 6.26 | 27.51 | 126.79 | 12.68 | 16.33 | 4.22 | 17.55 | 0.00 | 0 | 137.57 | -9.09 | 29.67 | 0.75 |
| 2020 (7) | 0.73 | 27.67 | 12.13 | -6.69 | 10.9 | -38.45 | 3.59 | -59.25 | 0.00 | 0 | 151.33 | -4.7 | 29.45 | -41.79 |
| 2019 (6) | 0.57 | -0.71 | 13.0 | -4.83 | 17.71 | -35.41 | 8.81 | -5.57 | 0.21 | -57.89 | 158.80 | -4.61 | 50.59 | 11.09 |
| 2018 (5) | 0.57 | -22.21 | 13.66 | -37.82 | 27.42 | 72.34 | 9.33 | 101.95 | 0.49 | 1635.85 | 166.48 | 18.83 | 45.54 | 46.9 |
| 2017 (4) | 0.74 | 6.58 | 21.97 | 10.79 | 15.91 | 97.64 | 4.62 | -74.88 | 0.03 | 41.78 | 140.10 | -5.54 | 31.00 | 15.71 |
| 2016 (3) | 0.69 | 13.31 | 19.83 | 25.27 | 8.05 | -7.58 | 18.39 | 99.03 | 0.02 | 122.52 | 148.31 | -5.49 | 26.79 | 167.63 |
| 2015 (2) | 0.61 | 0.43 | 15.83 | -3.42 | 8.71 | 101.15 | 9.24 | 314.35 | 0.01 | -95.98 | 156.93 | 0.84 | 10.01 | -20.62 |
| 2014 (1) | 0.61 | 19.94 | 16.39 | 35.45 | 4.33 | 7.98 | 2.23 | -16.79 | 0.22 | 0 | 155.63 | -14.61 | 12.61 | -26.04 |
| 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) | 0.77 | -0.21 | 2.64 | 39.82 | -0.55 | 23.59 | 5.47 | 19.96 | -50.9 | 5.98 | -40.37 | 293.65 | 125.09 | 3.73 | -3.41 | 26.35 | 11.61 | -4.53 |
| 24Q2 (19) | 0.77 | 6.43 | 0.09 | 40.04 | 19.13 | 25.4 | 4.56 | 7.04 | -43.21 | 10.03 | 160.04 | 376.01 | 120.59 | -8.64 | -3.72 | 23.61 | -19.72 | -3.67 |
| 24Q1 (18) | 0.72 | -1.35 | -2.8 | 33.61 | 3.1 | 7.28 | 4.26 | -25.65 | -6.99 | 3.86 | 89.75 | -2.76 | 131.99 | 1.75 | -0.6 | 29.41 | 6.25 | 21.73 |
| 23Q4 (17) | 0.73 | -2.03 | -4.28 | 32.6 | 1.18 | 4.62 | 5.73 | -48.56 | 39.08 | 2.03 | 33.78 | -69.51 | 129.72 | 0.16 | -0.83 | 27.68 | 0.29 | 11.3 |
| 23Q3 (16) | 0.75 | -2.68 | -2.66 | 32.22 | 0.91 | 7.08 | 11.14 | 38.73 | 20.04 | 1.52 | -27.89 | -38.64 | 129.51 | 3.4 | -2.04 | 27.60 | 12.61 | 4.27 |
| 23Q2 (15) | 0.77 | 3.35 | -1.03 | 31.93 | 1.92 | 16.28 | 8.03 | 75.33 | 22.78 | 2.11 | -46.88 | 0 | 125.25 | -5.68 | -5.61 | 24.51 | 1.45 | -8.54 |
| 23Q1 (14) | 0.74 | -2.85 | -2.07 | 31.33 | 0.55 | 13.43 | 4.58 | 11.17 | -51.53 | 3.97 | -40.5 | 0 | 132.79 | 1.51 | -4.49 | 24.16 | -2.85 | -24.0 |
| 22Q4 (13) | 0.76 | -0.38 | -1.04 | 31.16 | 3.56 | 13.27 | 4.12 | -55.6 | 16.71 | 6.67 | 169.23 | 0 | 130.81 | -1.06 | -4.91 | 24.87 | -6.04 | -16.18 |
| 22Q3 (12) | 0.77 | -1.06 | 0.01 | 30.09 | 9.58 | 15.51 | 9.28 | 41.9 | 27.3 | 2.48 | 0 | 0 | 132.21 | -0.37 | -5.95 | 26.47 | -1.23 | -2.47 |
| 22Q2 (11) | 0.78 | 2.27 | 4.02 | 27.46 | -0.58 | 20.02 | 6.54 | -30.79 | 109.62 | 0.00 | 0 | 0 | 132.70 | -4.55 | -13.46 | 26.80 | -15.7 | -20.12 |
| 22Q1 (10) | 0.76 | -1.82 | 3.85 | 27.62 | 0.4 | 19.0 | 9.45 | 167.71 | 158.9 | 0.00 | 0 | 0 | 139.03 | 1.06 | -7.56 | 31.79 | 7.15 | 0.95 |
| 21Q4 (9) | 0.77 | 0.68 | 6.26 | 27.51 | 5.6 | 126.79 | 3.53 | -51.58 | -2.22 | 0.00 | 0 | 0 | 137.57 | -2.14 | -9.09 | 29.67 | 9.32 | 0.75 |
| 21Q3 (8) | 0.77 | 2.91 | 20.9 | 26.05 | 13.85 | 121.51 | 7.29 | 133.65 | 190.44 | 0.00 | 0 | 0 | 140.58 | -8.32 | -26.1 | 27.14 | -19.11 | -53.78 |
| 21Q2 (7) | 0.75 | 2.09 | 28.79 | 22.88 | -1.42 | 89.72 | 3.12 | -14.52 | 5.41 | 0.00 | 0 | -100.0 | 153.34 | 1.95 | -1.03 | 33.55 | 6.54 | -28.96 |
| 21Q1 (6) | 0.73 | 0.45 | 31.41 | 23.21 | 91.34 | 81.05 | 3.65 | 1.11 | -28.01 | 0.00 | 0 | -100.0 | 150.40 | -0.61 | -7.43 | 31.49 | 6.93 | -40.92 |
| 20Q4 (5) | 0.73 | 14.56 | 27.67 | 12.13 | 3.15 | -6.69 | 3.61 | 43.82 | -88.62 | 0.00 | 0 | -100.0 | 151.33 | -20.45 | -4.7 | 29.45 | -49.85 | -41.79 |
| 20Q3 (4) | 0.63 | 9.62 | 0.0 | 11.76 | -2.49 | 0.0 | 2.51 | -15.2 | 0.0 | 0.00 | -100.0 | 0.0 | 190.24 | 22.79 | 0.0 | 58.72 | 24.33 | 0.0 |
| 20Q2 (3) | 0.58 | 4.17 | 0.0 | 12.06 | -5.93 | 0.0 | 2.96 | -41.62 | 0.0 | 2.62 | 35.48 | 0.0 | 154.93 | -4.64 | 0.0 | 47.23 | -11.39 | 0.0 |
| 20Q1 (2) | 0.56 | -2.41 | 0.0 | 12.82 | -1.38 | 0.0 | 5.07 | -84.01 | 0.0 | 1.94 | 896.43 | 0.0 | 162.47 | 2.31 | 0.0 | 53.30 | 5.36 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | 13.0 | 0.0 | 0.0 | 31.71 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 158.80 | 0.0 | 0.0 | 50.59 | 0.0 | 0.0 |
