- 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) | 0.33 | -13.83 | 2.05 | -58.25 | 53.99 | -20.32 | 35.81 | -68.39 | 1.91 | 0.0 | 212.62 | 18.12 | 170.99 | 18.3 |
| 2022 (9) | 0.39 | -0.56 | 4.91 | 7.44 | 67.76 | -5.86 | 113.29 | -55.78 | 1.91 | 156.94 | 180.01 | 4.97 | 144.54 | 7.42 |
| 2021 (8) | 0.39 | 29.8 | 4.57 | 339.42 | 71.98 | 15.93 | 256.18 | 24.74 | 0.74 | 101.45 | 171.48 | -20.68 | 134.55 | -25.48 |
| 2020 (7) | 0.30 | 6.75 | 1.04 | -51.85 | 62.09 | 7.96 | 205.37 | 50.87 | 0.37 | -48.69 | 216.18 | -16.0 | 180.56 | -18.68 |
| 2019 (6) | 0.28 | -7.5 | 2.16 | -14.96 | 57.51 | -15.95 | 136.12 | -73.47 | 0.72 | 100.09 | 257.37 | 8.28 | 222.04 | 6.27 |
| 2018 (5) | 0.30 | 7.08 | 2.54 | 234.21 | 68.42 | -5.87 | 512.99 | -97.84 | 0.36 | 269.52 | 237.68 | -6.87 | 208.93 | -7.72 |
| 2017 (4) | 0.28 | -14.28 | 0.76 | 0 | 72.69 | -11.43 | 23791.50 | 249.0 | 0.10 | 0 | 255.21 | 11.49 | 226.42 | 9.67 |
| 2016 (3) | 0.33 | -11.68 | 0 | 0 | 82.07 | 15.2 | 6816.98 | 251.03 | 0.00 | 0 | 228.91 | 18.1 | 206.45 | 24.46 |
| 2015 (2) | 0.38 | -0.53 | 0.35 | -55.7 | 71.24 | 4.69 | 1942.00 | 1738.32 | 0.01 | -87.16 | 193.83 | 15.66 | 165.88 | 21.7 |
| 2014 (1) | 0.38 | -23.73 | 0.79 | -91.02 | 68.05 | 22.39 | 105.64 | 316.89 | 0.07 | 0 | 167.58 | -5.46 | 136.30 | -8.14 |
| 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) | 0.35 | 3.52 | 4.62 | 2.95 | 25.53 | 180.95 | 232.55 | 71.13 | 422.58 | 1.61 | -44.48 | -42.67 | 223.44 | 1.29 | 15.13 | 182.69 | 1.96 | 22.68 |
| 24Q2 (19) | 0.34 | -0.96 | -9.5 | 2.35 | 14.63 | -36.49 | 135.89 | 17.28 | 219.59 | 2.90 | -21.76 | 3.27 | 220.60 | 5.63 | 16.94 | 179.18 | 8.41 | 19.04 |
| 24Q1 (18) | 0.34 | 3.11 | -12.1 | 2.05 | 0.0 | -49.38 | 115.87 | 224.75 | 360.72 | 3.70 | 31.98 | 31.98 | 208.85 | -1.77 | 20.19 | 165.28 | -3.34 | 18.77 |
| 23Q4 (17) | 0.33 | -1.04 | -13.83 | 2.05 | 95.24 | -58.25 | 35.68 | -19.82 | 96.48 | 2.81 | 0.0 | 0.0 | 212.62 | 9.55 | 18.12 | 170.99 | 14.83 | 18.3 |
| 23Q3 (16) | 0.34 | -10.45 | -13.64 | 1.05 | -71.62 | -67.49 | 44.50 | 4.66 | -73.35 | 2.81 | 0.0 | 0.0 | 194.08 | 2.88 | 15.91 | 148.91 | -1.07 | 7.03 |
| 23Q2 (15) | 0.38 | -3.8 | -14.07 | 3.7 | -8.64 | 10.45 | 42.52 | 69.07 | -70.01 | 2.81 | 0.0 | -22.03 | 188.64 | 8.56 | 28.8 | 150.52 | 8.16 | 27.02 |
| 23Q1 (14) | 0.39 | 1.08 | -7.68 | 4.05 | -17.52 | 16.71 | 25.15 | 38.49 | -81.45 | 2.81 | 0.0 | -40.61 | 173.77 | -3.47 | 14.24 | 139.16 | -3.72 | 19.08 |
| 22Q4 (13) | 0.39 | -0.82 | -0.56 | 4.91 | 52.01 | 7.44 | 18.16 | -89.12 | -91.62 | 2.81 | 0.0 | -33.9 | 180.01 | 7.51 | 4.97 | 144.54 | 3.89 | 7.42 |
| 22Q3 (12) | 0.39 | -10.9 | 6.46 | 3.23 | -3.58 | -11.99 | 166.95 | 17.77 | -43.2 | 2.81 | -22.03 | 0.44 | 167.44 | 14.32 | -11.19 | 139.13 | 17.41 | -6.78 |
| 22Q2 (11) | 0.44 | 3.35 | 15.88 | 3.35 | -3.46 | -8.72 | 141.76 | 4.54 | -38.2 | 3.60 | -23.82 | 21.86 | 146.46 | -3.71 | -23.51 | 118.50 | 1.4 | -26.93 |
| 22Q1 (10) | 0.42 | 8.88 | 17.73 | 3.47 | -24.07 | -12.59 | 135.60 | -37.44 | -53.62 | 4.73 | 11.3 | 14.68 | 152.11 | -11.3 | -17.49 | 116.86 | -13.15 | -23.59 |
| 21Q4 (9) | 0.39 | 6.18 | 29.8 | 4.57 | 24.52 | 339.42 | 216.76 | -26.25 | -9.93 | 4.25 | 51.95 | 129.01 | 171.48 | -9.05 | -20.68 | 134.55 | -9.85 | -25.48 |
| 21Q3 (8) | 0.37 | -3.01 | 25.5 | 3.67 | 0.0 | 100.55 | 293.91 | 28.13 | 52.97 | 2.79 | -5.41 | -8.84 | 188.54 | -1.53 | -21.58 | 149.25 | -7.97 | -25.81 |
| 21Q2 (7) | 0.38 | 4.99 | 13.39 | 3.67 | -7.56 | 90.16 | 229.39 | -21.55 | -7.86 | 2.95 | -28.31 | 64.34 | 191.47 | 3.86 | -9.8 | 162.18 | 6.04 | -10.67 |
| 21Q1 (6) | 0.36 | 20.05 | 20.97 | 3.97 | 281.73 | 94.61 | 292.39 | 21.5 | 91.62 | 4.12 | 122.25 | 60.26 | 184.35 | -14.72 | -22.39 | 152.94 | -15.3 | -24.15 |
| 20Q4 (5) | 0.30 | 2.67 | 6.75 | 1.04 | -43.17 | -51.85 | 240.66 | 25.26 | 113.39 | 1.85 | -39.51 | -51.49 | 216.18 | -10.09 | -16.0 | 180.56 | -10.25 | -18.68 |
| 20Q3 (4) | 0.29 | -12.37 | 0.0 | 1.83 | -5.18 | 0.0 | 192.13 | -22.83 | 0.0 | 3.07 | 70.52 | 0.0 | 240.43 | 13.27 | 0.0 | 201.18 | 10.81 | 0.0 |
| 20Q2 (3) | 0.33 | 12.01 | 0.0 | 1.93 | -5.39 | 0.0 | 248.96 | 63.16 | 0.0 | 1.80 | -30.09 | 0.0 | 212.27 | -10.64 | 0.0 | 181.55 | -9.96 | 0.0 |
| 20Q1 (2) | 0.30 | 5.94 | 0.0 | 2.04 | -5.56 | 0.0 | 152.59 | 35.3 | 0.0 | 2.57 | -32.72 | 0.0 | 237.54 | -7.7 | 0.0 | 201.64 | -9.19 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 112.78 | 0.0 | 0.0 | 3.82 | 0.0 | 0.0 | 257.37 | 0.0 | 0.0 | 222.04 | 0.0 | 0.0 |
