- 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) | 0.29 | -7.65 | 1.13 | -16.3 | 12.62 | -21.03 | 64.36 | -29.17 | 0.82 | 37.03 | 372.07 | 9.57 | 216.79 | 5.41 |
| 2022 (9) | 0.31 | -30.49 | 1.35 | -28.95 | 15.98 | 6.75 | 90.86 | 102.14 | 0.60 | -41.58 | 339.57 | 63.67 | 205.66 | 115.83 |
| 2021 (8) | 0.45 | -15.37 | 1.9 | -54.44 | 14.97 | 29.05 | 44.95 | 395.59 | 1.03 | -72.95 | 207.47 | 32.72 | 95.29 | 51.54 |
| 2020 (7) | 0.53 | -9.09 | 4.17 | -21.32 | 11.6 | -12.19 | 9.07 | -26.85 | 3.81 | 48.47 | 156.32 | 10.97 | 62.88 | 45.79 |
| 2019 (6) | 0.58 | 2.22 | 5.3 | 21.84 | 13.21 | -1.34 | 12.40 | -34.04 | 2.57 | 61.34 | 140.87 | -6.04 | 43.13 | -32.88 |
| 2018 (5) | 0.57 | -14.36 | 4.35 | -31.17 | 13.39 | 41.84 | 18.80 | 256.74 | 1.59 | -78.15 | 149.93 | 24.55 | 64.26 | 23.91 |
| 2017 (4) | 0.67 | -2.36 | 6.32 | -8.14 | 9.44 | 24.05 | 5.27 | 86.88 | 7.28 | -60.39 | 120.38 | 6.39 | 51.86 | 15.99 |
| 2016 (3) | 0.68 | -0.2 | 6.88 | 2.84 | 7.61 | 2.15 | 2.82 | -25.59 | 18.38 | 25.15 | 113.15 | -0.09 | 44.71 | -9.29 |
| 2015 (2) | 0.68 | 7.81 | 6.69 | 33.27 | 7.45 | -9.81 | 3.79 | -59.68 | 14.68 | 114.86 | 113.25 | -14.21 | 49.29 | -30.47 |
| 2014 (1) | 0.64 | 0 | 5.02 | 0 | 8.26 | 0 | 9.40 | 0 | 6.83 | 0 | 132.01 | 0 | 70.89 | 0 |
| 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) | 0.29 | -11.37 | 3.77 | 1.38 | -2.82 | 20.0 | 44.39 | -54.56 | -49.43 | 3.33 | 72.04 | 33.99 | 352.99 | 16.41 | -7.99 | 199.75 | 12.19 | -12.9 |
| 24Q2 (19) | 0.33 | 5.52 | 2.56 | 1.42 | 29.09 | 20.34 | 97.70 | -7.44 | 2.68 | 1.94 | -7.16 | -23.23 | 303.22 | -7.78 | -3.62 | 178.04 | -6.03 | -9.87 |
| 24Q1 (18) | 0.32 | 9.22 | -10.71 | 1.1 | -2.65 | -9.09 | 105.55 | 247.89 | 128.22 | 2.09 | -70.49 | -55.96 | 328.79 | -11.63 | 18.05 | 189.47 | -12.6 | 12.5 |
| 23Q4 (17) | 0.29 | 1.58 | -7.65 | 1.13 | -1.74 | -16.3 | 30.34 | -65.44 | -60.84 | 7.07 | 184.24 | 151.69 | 372.07 | -3.02 | 9.57 | 216.79 | -5.47 | 5.41 |
| 23Q3 (16) | 0.28 | -12.4 | -11.28 | 1.15 | -2.54 | -17.27 | 87.78 | -7.75 | 4.81 | 2.49 | -1.43 | -0.08 | 383.64 | 21.94 | 11.88 | 229.33 | 16.1 | 12.95 |
| 23Q2 (15) | 0.32 | -8.13 | -29.87 | 1.18 | -2.48 | -29.76 | 95.15 | 105.73 | -13.11 | 2.52 | -46.75 | 8.16 | 314.62 | 12.97 | 55.18 | 197.53 | 17.28 | 97.33 |
| 23Q1 (14) | 0.35 | 12.96 | -25.31 | 1.21 | -10.37 | -35.29 | 46.25 | -40.31 | -49.1 | 4.74 | 68.68 | 85.92 | 278.51 | -17.98 | 43.21 | 168.42 | -18.11 | 90.87 |
| 22Q4 (13) | 0.31 | -2.41 | -30.49 | 1.35 | -2.88 | -28.95 | 77.48 | -7.49 | 13.84 | 2.81 | 12.84 | -18.84 | 339.57 | -0.97 | 63.67 | 205.66 | 1.3 | 115.83 |
| 22Q3 (12) | 0.32 | -30.76 | -34.35 | 1.39 | -17.26 | -42.32 | 83.75 | -23.52 | 87.95 | 2.49 | 6.71 | -48.05 | 342.90 | 69.13 | 88.0 | 203.03 | 102.83 | 127.51 |
| 22Q2 (11) | 0.46 | -2.16 | -8.67 | 1.68 | -10.16 | -44.0 | 109.51 | 20.51 | 151.11 | 2.33 | -8.46 | -42.89 | 202.74 | 4.25 | 18.36 | 100.10 | 13.44 | 13.4 |
| 22Q1 (10) | 0.47 | 5.14 | -9.12 | 1.87 | -1.58 | -51.17 | 90.87 | 33.51 | 187.38 | 2.55 | -26.36 | -55.31 | 194.48 | -6.26 | 19.25 | 88.24 | -7.4 | 16.37 |
| 21Q4 (9) | 0.45 | -7.83 | -15.37 | 1.9 | -21.16 | -54.44 | 68.06 | 52.74 | 447.11 | 3.46 | -27.78 | -43.75 | 207.47 | 13.75 | 32.72 | 95.29 | 6.78 | 51.54 |
| 21Q3 (8) | 0.49 | -3.67 | 0 | 2.41 | -19.67 | 0 | 44.56 | 2.18 | 0 | 4.79 | 17.31 | 0 | 182.39 | 6.48 | 0 | 89.24 | 1.1 | 0 |
| 21Q2 (7) | 0.51 | -2.64 | 0 | 3.0 | -21.67 | 0 | 43.61 | 37.92 | 0 | 4.09 | -28.37 | 0 | 171.29 | 5.03 | 0 | 88.27 | 16.41 | 0 |
| 21Q1 (6) | 0.52 | -2.09 | 0 | 3.83 | -8.15 | 0 | 31.62 | 154.18 | 0 | 5.70 | -7.31 | 0 | 163.08 | 4.32 | 0 | 75.83 | 20.59 | 0 |
| 20Q4 (5) | 0.53 | 0 | 0 | 4.17 | 0 | 0 | 12.44 | 0 | 0 | 6.15 | 0 | 0 | 156.32 | 0 | 0 | 62.88 | 0 | 0 |
