- 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) | 0.42 | -2.76 | 6.15 | -3.76 | 20.1 | -36.17 | 31.38 | -73.95 | 1.81 | 120.92 | 232.18 | 4.93 | 155.07 | 1.27 |
| 2022 (9) | 0.43 | 6.59 | 6.39 | 253.04 | 31.49 | 14.01 | 120.48 | -32.76 | 0.82 | 174.84 | 221.27 | 5.48 | 153.13 | 4.31 |
| 2021 (8) | 0.41 | -6.85 | 1.81 | 4.62 | 27.62 | 19.93 | 179.19 | 319.06 | 0.30 | -53.6 | 209.77 | 7.56 | 146.80 | 7.68 |
| 2020 (7) | 0.44 | -4.22 | 1.73 | -55.18 | 23.03 | -4.68 | 42.76 | -42.38 | 0.64 | 260.17 | 195.02 | 5.52 | 136.33 | 5.6 |
| 2019 (6) | 0.46 | -7.43 | 3.86 | 16.62 | 24.16 | -22.46 | 74.21 | -27.27 | 0.18 | -25.77 | 184.81 | 14.3 | 129.10 | 16.74 |
| 2018 (5) | 0.49 | 0.67 | 3.31 | 88.07 | 31.16 | 11.05 | 102.04 | 313.28 | 0.24 | -49.18 | 161.69 | -9.67 | 110.59 | -9.91 |
| 2017 (4) | 0.49 | -5.62 | 1.76 | -74.0 | 28.06 | 39.05 | 24.69 | -59.05 | 0.47 | 30.44 | 179.00 | 2.16 | 122.76 | -11.75 |
| 2016 (3) | 0.52 | 85.58 | 6.77 | 515.45 | 20.18 | 42.41 | 60.29 | 4.65 | 0.36 | -32.14 | 175.21 | -50.27 | 139.11 | -52.98 |
| 2015 (2) | 0.28 | -10.25 | 1.1 | -59.56 | 14.17 | -6.1 | 57.61 | 101.57 | 0.53 | -41.75 | 352.29 | 10.49 | 295.84 | 9.46 |
| 2014 (1) | 0.31 | -11.86 | 2.72 | -3.55 | 15.09 | 18.45 | 28.58 | 0 | 0.92 | 0 | 318.84 | 12.43 | 270.28 | 16.23 |
| 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) | 0.39 | -11.48 | -14.92 | 5.8 | -2.03 | -29.78 | 16.22 | 43.54 | -53.18 | 14.43 | -7.48 | 176.21 | 229.47 | 14.45 | 11.13 | 148.62 | 8.01 | 16.83 |
| 24Q2 (19) | 0.45 | -1.22 | -13.14 | 5.92 | -1.82 | -10.98 | 11.30 | 202.95 | -1.4 | 15.60 | 17.63 | -71.01 | 200.50 | -1.75 | 10.4 | 137.60 | 5.17 | 12.29 |
| 24Q1 (18) | 0.45 | 6.55 | -11.51 | 6.03 | -1.95 | -9.6 | 3.73 | -94.29 | -60.02 | 13.26 | 303.22 | -58.28 | 204.07 | -12.11 | 17.21 | 130.84 | -15.63 | 13.07 |
| 23Q4 (17) | 0.42 | -8.68 | -2.76 | 6.15 | -25.54 | -3.76 | 65.38 | 88.74 | -25.82 | 3.29 | -37.06 | 20.67 | 232.18 | 12.44 | 4.93 | 155.07 | 21.9 | 1.27 |
| 23Q3 (16) | 0.46 | -9.62 | -6.78 | 8.26 | 24.21 | 1.85 | 34.64 | 202.27 | -71.1 | 5.23 | -90.29 | 113.34 | 206.49 | 13.69 | 10.96 | 127.21 | 3.81 | 6.1 |
| 23Q2 (15) | 0.51 | 0.63 | -0.74 | 6.65 | -0.3 | 127.74 | 11.46 | 22.83 | -94.45 | 53.82 | 69.3 | 8166.47 | 181.62 | 4.32 | 14.72 | 122.54 | 5.89 | 20.46 |
| 23Q1 (14) | 0.51 | 17.09 | 0.02 | 6.67 | 4.38 | 81.74 | 9.33 | -89.41 | -91.27 | 31.79 | 1066.3 | 1782.91 | 174.10 | -21.32 | 5.86 | 115.72 | -24.43 | 6.08 |
| 22Q4 (13) | 0.43 | -12.46 | 6.59 | 6.39 | -21.21 | 253.04 | 88.14 | -26.48 | -73.05 | 2.73 | 11.29 | 235.62 | 221.27 | 18.9 | 5.48 | 153.13 | 27.71 | 4.31 |
| 22Q3 (12) | 0.50 | -3.76 | 14.45 | 8.11 | 177.74 | 377.06 | 119.88 | -41.96 | -52.82 | 2.45 | 276.2 | 170.98 | 186.09 | 17.55 | -5.09 | 119.90 | 17.86 | 1.36 |
| 22Q2 (11) | 0.52 | 1.39 | 4.05 | 2.92 | -20.44 | 29.78 | 206.54 | 93.21 | 90.55 | 0.65 | -61.44 | -61.21 | 158.31 | -3.75 | -7.76 | 101.73 | -6.75 | -1.76 |
| 22Q1 (10) | 0.51 | 24.79 | 4.3 | 3.67 | 102.76 | 69.91 | 106.90 | -67.31 | 75.39 | 1.69 | 107.89 | -54.16 | 164.47 | -21.6 | -3.37 | 109.09 | -25.69 | 5.27 |
| 21Q4 (9) | 0.41 | -6.01 | -6.85 | 1.81 | 6.47 | 4.62 | 327.05 | 28.71 | 113.76 | 0.81 | -10.15 | -36.6 | 209.77 | 6.99 | 7.56 | 146.80 | 24.1 | 7.68 |
| 21Q3 (8) | 0.43 | -12.5 | -9.24 | 1.7 | -24.44 | -64.44 | 254.10 | 134.43 | 305.91 | 0.90 | -46.14 | -42.97 | 196.07 | 14.24 | 8.76 | 118.29 | 14.23 | -3.58 |
| 21Q2 (7) | 0.50 | 1.64 | -6.24 | 2.25 | 4.17 | -67.72 | 108.39 | 77.83 | 378.75 | 1.68 | -54.43 | -52.05 | 171.63 | 0.83 | 6.02 | 103.55 | -0.08 | -3.34 |
| 21Q1 (6) | 0.49 | 11.44 | -13.24 | 2.16 | 24.86 | -76.16 | 60.95 | -60.16 | 363.51 | 3.68 | 187.51 | 0 | 170.21 | -12.72 | 14.6 | 103.63 | -23.99 | 3.0 |
| 20Q4 (5) | 0.44 | -8.43 | -4.22 | 1.73 | -63.81 | -55.18 | 153.00 | 144.41 | 443.82 | 1.28 | -19.18 | 0 | 195.02 | 8.18 | 5.52 | 136.33 | 11.13 | 5.6 |
| 20Q3 (4) | 0.48 | -9.6 | 0.0 | 4.78 | -31.42 | 0.0 | 62.60 | 176.5 | 0.0 | 1.58 | -54.72 | 0.0 | 180.28 | 11.37 | 0.0 | 122.68 | 14.52 | 0.0 |
| 20Q2 (3) | 0.53 | -5.96 | 0.0 | 6.97 | -23.07 | 0.0 | 22.64 | 197.88 | 0.0 | 3.50 | 0 | 0.0 | 161.88 | 8.99 | 0.0 | 107.13 | 6.48 | 0.0 |
| 20Q1 (2) | 0.56 | 23.03 | 0.0 | 9.06 | 134.72 | 0.0 | -23.13 | 48.02 | 0.0 | 0.00 | 0 | 0.0 | 148.53 | -19.63 | 0.0 | 100.61 | -22.07 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 3.86 | 0.0 | 0.0 | -44.50 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 184.81 | 0.0 | 0.0 | 129.10 | 0.0 | 0.0 |
