- 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) | 0.45 | -9.1 | 7.89 | -24.86 | 34.14 | -42.88 | 5.28 | -67.51 | 0.85 | 71.9 | 221.07 | 13.78 | 169.67 | 32.19 |
| 2022 (9) | 0.49 | -16.5 | 10.5 | 30.76 | 59.77 | -13.53 | 16.25 | -60.37 | 0.50 | 556.01 | 194.30 | 20.66 | 128.35 | 45.39 |
| 2021 (8) | 0.59 | 7.24 | 8.03 | 10.45 | 69.12 | 48.39 | 41.00 | 53.56 | 0.08 | -81.88 | 161.03 | -1.52 | 88.28 | -13.91 |
| 2020 (7) | 0.55 | 6.45 | 7.27 | 4.6 | 46.58 | 9.7 | 26.70 | 224.03 | 0.42 | -65.09 | 163.51 | -4.95 | 102.54 | -1.65 |
| 2019 (6) | 0.52 | 0.35 | 6.95 | -8.79 | 42.46 | 7.66 | 8.24 | -26.43 | 1.19 | -27.02 | 172.03 | 2.38 | 104.26 | 5.92 |
| 2018 (5) | 0.51 | 0.65 | 7.62 | 23.3 | 39.44 | 4.87 | 11.20 | -35.22 | 1.64 | 17.93 | 168.03 | -2.96 | 98.43 | -10.87 |
| 2017 (4) | 0.51 | -4.18 | 6.18 | -15.69 | 37.61 | 9.33 | 17.29 | -23.53 | 1.39 | 32.82 | 173.16 | 4.69 | 110.43 | -4.08 |
| 2016 (3) | 0.53 | 19.34 | 7.33 | 103.05 | 34.4 | 5.33 | 22.61 | -7.3 | 1.05 | 63.05 | 165.41 | -27.77 | 115.13 | -27.71 |
| 2015 (2) | 0.45 | -9.27 | 3.61 | -10.2 | 32.66 | 2.13 | 24.39 | -24.23 | 0.64 | -3.21 | 228.99 | 4.67 | 159.26 | 4.12 |
| 2014 (1) | 0.49 | 4.19 | 4.02 | -15.01 | 31.98 | 30.96 | 32.19 | 52.99 | 0.66 | 0 | 218.77 | 13.49 | 152.96 | 10.61 |
| 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) | 0.40 | -4.83 | -11.75 | 3.42 | -13.2 | -61.44 | 17.58 | -12.06 | 137.57 | 1.69 | 32.33 | -16.17 | 266.84 | 8.86 | 23.08 | 184.20 | 1.68 | 8.56 |
| 24Q2 (19) | 0.42 | 4.08 | -10.54 | 3.94 | -5.29 | -55.98 | 19.99 | 72.63 | 181.15 | 1.28 | -11.55 | 2.86 | 245.12 | -4.35 | 20.14 | 181.15 | -3.01 | 15.62 |
| 24Q1 (18) | 0.40 | -10.19 | -6.03 | 4.16 | -47.28 | -64.6 | 11.58 | 15.34 | 497.94 | 1.45 | -2.5 | -69.39 | 256.28 | 15.93 | 32.99 | 186.78 | 10.08 | 39.78 |
| 23Q4 (17) | 0.45 | -0.8 | -9.1 | 7.89 | -11.05 | -24.86 | 10.04 | 35.68 | 125.62 | 1.48 | -26.54 | -68.61 | 221.07 | 1.97 | 13.78 | 169.67 | -0.01 | 32.19 |
| 23Q3 (16) | 0.45 | -3.53 | -10.71 | 8.87 | -0.89 | -14.38 | 7.40 | 4.08 | -63.42 | 2.02 | 62.36 | 35.52 | 216.80 | 6.26 | 13.93 | 169.68 | 8.3 | 50.04 |
| 23Q2 (15) | 0.47 | 9.33 | -14.87 | 8.95 | -23.83 | 7.31 | 7.11 | 344.33 | -65.49 | 1.24 | -73.68 | 223.67 | 204.03 | 5.87 | 20.34 | 156.68 | 17.26 | 69.7 |
| 23Q1 (14) | 0.43 | -13.12 | -19.67 | 11.75 | 11.9 | 43.29 | -2.91 | -165.39 | -110.31 | 4.73 | 0.0 | 1197.64 | 192.71 | -0.82 | 7.48 | 133.62 | 4.11 | 48.53 |
| 22Q4 (13) | 0.49 | -2.55 | -16.5 | 10.5 | 1.35 | 30.76 | 4.45 | -78.0 | -83.09 | 4.73 | 217.11 | 1010.94 | 194.30 | 2.1 | 20.66 | 128.35 | 13.49 | 45.39 |
| 22Q3 (12) | 0.51 | -8.03 | -12.94 | 10.36 | 24.22 | 55.56 | 20.23 | -1.8 | -49.0 | 1.49 | 287.8 | 911.64 | 190.30 | 12.24 | 15.77 | 113.09 | 22.48 | 21.11 |
| 22Q2 (11) | 0.55 | 3.17 | 1.48 | 8.34 | 1.71 | 43.79 | 20.60 | -27.03 | -59.91 | 0.38 | 5.52 | 125.07 | 169.54 | -5.44 | -6.56 | 92.33 | 2.63 | -15.27 |
| 22Q1 (10) | 0.53 | -9.7 | -0.99 | 8.2 | 2.12 | 65.32 | 28.23 | 7.26 | -42.77 | 0.36 | -14.39 | 81.07 | 179.30 | 11.35 | -1.58 | 89.96 | 1.9 | -18.91 |
| 21Q4 (9) | 0.59 | 1.6 | 7.24 | 8.03 | 20.57 | 10.45 | 26.32 | -33.65 | -54.53 | 0.43 | 188.76 | -58.55 | 161.03 | -2.04 | -1.52 | 88.28 | -5.46 | -13.91 |
| 21Q3 (8) | 0.58 | 7.2 | 9.1 | 6.66 | 14.83 | -6.33 | 39.67 | -22.79 | -5.57 | 0.15 | -13.72 | -88.87 | 164.38 | -9.41 | -2.06 | 93.38 | -14.31 | -12.71 |
| 21Q2 (7) | 0.54 | 0.67 | 5.74 | 5.8 | 16.94 | -12.52 | 51.38 | 4.16 | 148.33 | 0.17 | -15.11 | -91.4 | 181.45 | -0.4 | 4.46 | 108.97 | -1.78 | -1.31 |
| 21Q1 (6) | 0.54 | -2.2 | 11.14 | 4.96 | -31.77 | -25.53 | 49.33 | -14.77 | 1413.19 | 0.20 | -80.4 | -98.73 | 182.18 | 11.42 | -1.85 | 110.94 | 8.19 | -0.64 |
| 20Q4 (5) | 0.55 | 3.37 | 6.45 | 7.27 | 2.25 | 4.6 | 57.88 | 37.78 | 448.63 | 1.03 | -22.47 | -77.11 | 163.51 | -2.57 | -4.95 | 102.54 | -4.15 | -1.65 |
| 20Q3 (4) | 0.53 | 3.91 | 0.0 | 7.11 | 7.24 | 0.0 | 42.01 | 103.04 | 0.0 | 1.32 | -33.35 | 0.0 | 167.83 | -3.38 | 0.0 | 106.98 | -3.12 | 0.0 |
| 20Q2 (3) | 0.51 | 5.81 | 0.0 | 6.63 | -0.45 | 0.0 | 20.69 | 534.66 | 0.0 | 1.99 | -87.5 | 0.0 | 173.71 | -6.42 | 0.0 | 110.42 | -1.11 | 0.0 |
| 20Q1 (2) | 0.48 | -6.33 | 0.0 | 6.66 | -4.17 | 0.0 | 3.26 | -69.1 | 0.0 | 15.91 | 254.5 | 0.0 | 185.62 | 7.9 | 0.0 | 111.66 | 7.1 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 6.95 | 0.0 | 0.0 | 10.55 | 0.0 | 0.0 | 4.49 | 0.0 | 0.0 | 172.03 | 0.0 | 0.0 | 104.26 | 0.0 | 0.0 |
