- 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) | 0.15 | -25.9 | 0.69 | -50.36 | 3.45 | -35.03 | 19.23 | -60.32 | 1.17 | 46.94 | 501.47 | 61.81 | 398.09 | 63.69 |
| 2022 (9) | 0.21 | -9.31 | 1.39 | -6.71 | 5.31 | 1.14 | 48.46 | -1.66 | 0.80 | -23.82 | 309.92 | -11.5 | 243.20 | 2.59 |
| 2021 (8) | 0.23 | -8.73 | 1.49 | -18.13 | 5.25 | 16.67 | 49.28 | 155.07 | 1.05 | -28.89 | 350.18 | 52.79 | 237.06 | 43.95 |
| 2020 (7) | 0.25 | 7.17 | 1.82 | 26.39 | 4.5 | 36.36 | 19.32 | 0 | 1.47 | 0 | 229.19 | -9.05 | 164.68 | 7.56 |
| 2019 (6) | 0.23 | 28.11 | 1.44 | 38.46 | 3.3 | -30.23 | -8.42 | 0 | 0.00 | 0 | 251.99 | -34.85 | 153.11 | -19.4 |
| 2018 (5) | 0.18 | -25.34 | 1.04 | -54.39 | 4.73 | 13.43 | -6.95 | 0 | 0.00 | 0 | 386.76 | 72.1 | 189.97 | 28.64 |
| 2017 (4) | 0.24 | 12.42 | 2.28 | 43.4 | 4.17 | -40.68 | -6.37 | 0 | 0.00 | 0 | 224.73 | -7.76 | 147.67 | -20.42 |
| 2016 (3) | 0.22 | -23.46 | 1.59 | -6.47 | 7.03 | -70.17 | 39.09 | -92.74 | 0.00 | 0 | 243.64 | -7.08 | 185.57 | -19.34 |
| 2015 (2) | 0.28 | -11.65 | 1.7 | 102.38 | 23.57 | 20.07 | 538.40 | 221.24 | 0.00 | 0 | 262.21 | 1.32 | 230.07 | 0.74 |
| 2014 (1) | 0.32 | -18.08 | 0.84 | 8300.0 | 19.63 | 407.24 | 167.60 | 745.61 | 0.00 | 0 | 258.80 | -32.77 | 228.37 | -21.67 |
| 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) | 0.17 | -12.79 | -11.94 | 1.31 | 24.76 | -17.61 | 2.85 | -80.65 | -87.49 | 33.67 | 304.0 | 533.73 | 492.04 | 43.0 | 29.93 | 417.56 | 38.68 | 51.08 |
| 24Q2 (19) | 0.20 | 3.5 | -14.49 | 1.05 | 20.69 | -13.93 | 14.73 | -94.04 | 629.21 | 8.33 | 1397.18 | -62.12 | 344.09 | 3.65 | 34.68 | 301.10 | 5.65 | 44.64 |
| 24Q1 (18) | 0.19 | 23.32 | -23.47 | 0.87 | 26.09 | -38.3 | 247.33 | 604.84 | 1311.7 | 0.56 | -78.1 | -95.16 | 331.97 | -33.8 | 50.48 | 285.00 | -28.41 | 65.16 |
| 23Q4 (17) | 0.15 | -20.88 | -25.9 | 0.69 | -56.6 | -50.36 | 35.09 | 54.04 | -19.94 | 2.54 | -52.16 | -1.01 | 501.47 | 32.42 | 61.81 | 398.09 | 44.03 | 63.69 |
| 23Q3 (16) | 0.19 | -15.32 | -21.98 | 1.59 | 30.33 | -14.52 | 22.78 | 1027.72 | -42.34 | 5.31 | -75.85 | 17.06 | 378.69 | 48.22 | 43.83 | 276.39 | 32.77 | 42.78 |
| 23Q2 (15) | 0.23 | -7.38 | -13.08 | 1.22 | -13.48 | -12.86 | 2.02 | -88.47 | -92.86 | 22.00 | 91.3 | 134.43 | 255.49 | 15.81 | 5.77 | 208.17 | 20.64 | 19.25 |
| 23Q1 (14) | 0.25 | 19.41 | -7.26 | 1.41 | 1.44 | -2.76 | 17.52 | -60.03 | -81.0 | 11.50 | 347.89 | 289.37 | 220.61 | -28.82 | -10.05 | 172.56 | -29.05 | -2.08 |
| 22Q4 (13) | 0.21 | -16.69 | -9.31 | 1.39 | -25.27 | -6.71 | 43.83 | 10.93 | -11.31 | 2.57 | -43.43 | -21.6 | 309.92 | 17.71 | -11.5 | 243.20 | 25.63 | 2.59 |
| 22Q3 (12) | 0.25 | -5.67 | -0.36 | 1.86 | 32.86 | -1.59 | 39.51 | 39.66 | -48.85 | 4.54 | -51.64 | 53.51 | 263.29 | 9.0 | -13.26 | 193.58 | 10.89 | 4.88 |
| 22Q2 (11) | 0.26 | -1.17 | -5.91 | 1.4 | -3.45 | -11.39 | 28.29 | -69.32 | -45.42 | 9.38 | 217.75 | 87.69 | 241.56 | -1.51 | -3.42 | 174.57 | -0.94 | 17.5 |
| 22Q1 (10) | 0.27 | 16.77 | 5.1 | 1.45 | -2.68 | -19.44 | 92.20 | 86.56 | 346.27 | 2.95 | -9.82 | -60.38 | 245.26 | -29.96 | 8.88 | 176.22 | -25.66 | 17.67 |
| 21Q4 (9) | 0.23 | -8.48 | -8.73 | 1.49 | -21.16 | -18.13 | 49.42 | -36.03 | -1.26 | 3.27 | 10.77 | 9.17 | 350.18 | 15.37 | 52.79 | 237.06 | 28.44 | 43.95 |
| 21Q3 (8) | 0.25 | -10.92 | -5.04 | 1.89 | 19.62 | 2.72 | 77.25 | 49.04 | 165.28 | 2.96 | -40.87 | -41.56 | 303.53 | 21.35 | 43.89 | 184.57 | 24.23 | 32.79 |
| 21Q2 (7) | 0.28 | 10.39 | 7.63 | 1.58 | -12.22 | -6.51 | 51.83 | 150.87 | 167.44 | 5.00 | -32.93 | 19.32 | 250.12 | 11.04 | 21.42 | 148.57 | -0.79 | 15.57 |
| 21Q1 (6) | 0.25 | 1.4 | 8.25 | 1.8 | -1.1 | 4.65 | 20.66 | -58.72 | 192.48 | 7.45 | 148.48 | 0 | 225.25 | -1.72 | -9.9 | 149.76 | -9.06 | -8.04 |
| 20Q4 (5) | 0.25 | -4.77 | 7.17 | 1.82 | -1.09 | 26.39 | 50.05 | 71.87 | 662.36 | 3.00 | -40.7 | 0 | 229.19 | 8.65 | -9.05 | 164.68 | 18.48 | 7.56 |
| 20Q3 (4) | 0.26 | 0.96 | 0.0 | 1.84 | 8.88 | 0.0 | 29.12 | 50.26 | 0.0 | 5.06 | 20.72 | 0.0 | 210.94 | 2.4 | 0.0 | 138.99 | 8.12 | 0.0 |
| 20Q2 (3) | 0.26 | 11.04 | 0.0 | 1.69 | -1.74 | 0.0 | 19.38 | 186.75 | 0.0 | 4.19 | 0 | 0.0 | 206.00 | -17.6 | 0.0 | 128.55 | -21.07 | 0.0 |
| 20Q1 (2) | 0.23 | 0.39 | 0.0 | 1.72 | 19.44 | 0.0 | -22.34 | -151.01 | 0.0 | 0.00 | 0 | 0.0 | 249.99 | -0.79 | 0.0 | 162.86 | 6.37 | 0.0 |
| 19Q4 (1) | 0.23 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | -8.90 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 251.99 | 0.0 | 0.0 | 153.11 | 0.0 | 0.0 |
