- 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) | 0.36 | -9.9 | 5.21 | -40.93 | 30.1 | -35.74 | -12.81 | 0 | 6.42 | 0.0 | 173.57 | -11.6 | 132.29 | -6.0 |
| 2022 (9) | 0.40 | -12.74 | 8.82 | -31.15 | 46.84 | 2.65 | 5.29 | 35.99 | 6.42 | -80.02 | 196.34 | -4.48 | 140.73 | -1.26 |
| 2021 (8) | 0.46 | 9.64 | 12.81 | 33.16 | 45.63 | 16.82 | 3.89 | 0 | 32.12 | -12.25 | 205.55 | 10.32 | 142.53 | -1.02 |
| 2020 (7) | 0.42 | -5.56 | 9.62 | -4.75 | 39.06 | -18.96 | -8.96 | 0 | 36.60 | 0.0 | 186.33 | 32.74 | 144.00 | 33.19 |
| 2019 (6) | 0.45 | 17.7 | 10.1 | 8.02 | 48.2 | -23.03 | 1.19 | -94.59 | 36.60 | 2182.72 | 140.37 | -19.08 | 108.12 | -9.04 |
| 2018 (5) | 0.38 | 2.2 | 9.35 | 9.1 | 62.62 | 40.56 | 22.01 | 0 | 1.60 | 0 | 173.47 | -15.18 | 118.87 | -18.83 |
| 2017 (4) | 0.37 | 5.79 | 8.57 | -14.47 | 44.55 | 8.24 | -11.03 | 0 | 0.00 | 0 | 204.51 | 16.82 | 146.44 | 3.01 |
| 2016 (3) | 0.35 | 28.55 | 10.02 | 100.4 | 41.16 | -7.71 | -18.28 | 0 | 0.00 | 0 | 175.07 | -18.68 | 142.16 | -16.95 |
| 2015 (2) | 0.27 | -15.57 | 5.0 | -26.36 | 44.6 | -10.91 | 31.33 | 13.47 | 0.00 | 0 | 215.28 | 15.6 | 171.18 | 11.45 |
| 2014 (1) | 0.32 | -1.25 | 6.79 | 18.09 | 50.06 | -4.81 | 27.61 | -50.19 | 0.00 | 0 | 186.23 | 5.83 | 153.60 | 8.25 |
| 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) | 0.36 | 1.28 | -3.23 | 3.33 | -3.48 | -36.69 | -1.43 | 91.19 | 88.11 | 8.03 | 0.0 | 0.0 | 183.04 | -0.64 | 6.03 | 135.32 | -0.7 | 4.63 |
| 24Q2 (19) | 0.35 | 4.14 | -6.49 | 3.45 | 0.0 | -45.75 | -16.23 | 74.62 | -34.69 | 8.03 | 0.0 | 0.0 | 184.22 | -3.6 | 2.29 | 136.27 | -4.59 | 2.71 |
| 24Q1 (18) | 0.34 | -7.4 | -10.68 | 3.45 | -33.78 | -53.25 | -63.96 | -387.13 | -359.15 | 8.03 | 0.0 | 0.0 | 191.10 | 10.1 | -2.14 | 142.82 | 7.96 | 5.29 |
| 23Q4 (17) | 0.36 | -0.92 | -9.9 | 5.21 | -0.95 | -40.93 | -13.13 | -9.14 | 5.68 | 8.03 | 0.0 | 0.0 | 173.57 | 0.54 | -11.6 | 132.29 | 2.29 | -6.0 |
| 23Q3 (16) | 0.37 | -2.13 | -17.54 | 5.26 | -17.3 | -44.86 | -12.03 | 0.17 | -176.04 | 8.03 | 0.0 | 0.0 | 172.63 | -4.14 | -7.27 | 129.33 | -2.52 | -2.91 |
| 23Q2 (15) | 0.38 | -0.53 | -20.28 | 6.36 | -13.82 | -38.31 | -12.05 | 13.5 | -194.58 | 8.03 | 0.0 | -37.14 | 180.09 | -7.77 | -0.44 | 132.68 | -2.19 | 7.57 |
| 23Q1 (14) | 0.38 | -6.59 | -18.86 | 7.38 | -16.33 | -34.52 | -13.93 | -0.07 | -293.47 | 8.03 | 0.0 | -75.83 | 195.27 | -0.54 | -0.1 | 135.65 | -3.61 | -0.82 |
| 22Q4 (13) | 0.40 | -9.32 | -12.74 | 8.82 | -7.55 | -31.15 | -13.92 | -187.99 | -557.89 | 8.03 | 0.0 | -88.46 | 196.34 | 5.47 | -4.48 | 140.73 | 5.65 | -1.26 |
| 22Q3 (12) | 0.45 | -5.38 | -0.47 | 9.54 | -7.47 | -1.85 | 15.82 | 24.18 | 25.56 | 8.03 | -37.14 | 6.47 | 186.16 | 2.91 | 20.75 | 133.21 | 8.0 | 27.96 |
| 22Q2 (11) | 0.47 | 1.24 | 6.81 | 10.31 | -8.52 | 7.73 | 12.74 | 76.94 | 115.57 | 12.78 | -61.55 | -43.51 | 180.89 | -7.46 | 16.97 | 123.34 | -9.82 | 10.52 |
| 22Q1 (10) | 0.47 | 0.45 | 8.19 | 11.27 | -12.02 | 23.03 | 7.20 | 136.84 | 251.58 | 33.23 | -52.25 | 0 | 195.47 | -4.9 | 8.22 | 136.77 | -4.04 | 2.53 |
| 21Q4 (9) | 0.46 | 3.43 | 9.64 | 12.81 | 31.79 | 33.16 | 3.04 | -75.87 | 130.4 | 69.58 | 822.51 | 0 | 205.55 | 33.33 | 10.32 | 142.53 | 36.92 | -1.02 |
| 21Q3 (8) | 0.45 | 1.54 | -0.69 | 9.72 | 1.57 | -16.78 | 12.60 | 113.2 | 283.94 | 7.54 | -66.65 | 0 | 154.17 | -0.31 | -7.73 | 104.10 | -6.72 | -18.73 |
| 21Q2 (7) | 0.44 | 2.55 | -8.51 | 9.57 | 4.48 | -33.59 | 5.91 | 224.42 | 207.85 | 22.62 | 0 | 0 | 154.65 | -14.38 | 7.18 | 111.60 | -16.34 | -0.34 |
| 21Q1 (6) | 0.43 | 1.8 | -1.53 | 9.16 | -4.78 | -11.5 | -4.75 | 52.5 | 63.43 | 0.00 | 0 | 0 | 180.63 | -3.06 | 29.62 | 133.40 | -7.36 | 34.94 |
| 20Q4 (5) | 0.42 | -6.31 | -5.56 | 9.62 | -17.64 | -4.75 | -10.00 | -45.99 | -42.05 | 0.00 | 0 | 0 | 186.33 | 11.51 | 32.74 | 144.00 | 12.42 | 33.19 |
| 20Q3 (4) | 0.45 | -6.46 | 0.0 | 11.68 | -18.95 | 0.0 | -6.85 | -25.0 | 0.0 | 0.00 | 0 | 0.0 | 167.09 | 15.8 | 0.0 | 128.09 | 14.39 | 0.0 |
| 20Q2 (3) | 0.48 | 10.38 | 0.0 | 14.41 | 39.23 | 0.0 | -5.48 | 57.81 | 0.0 | 0.00 | 0 | 0.0 | 144.29 | 3.55 | 0.0 | 111.98 | 13.27 | 0.0 |
| 20Q1 (2) | 0.44 | -2.37 | 0.0 | 10.35 | 2.48 | 0.0 | -12.99 | -84.52 | 0.0 | 0.00 | 0 | 0.0 | 139.35 | -0.73 | 0.0 | 98.86 | -8.56 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 10.1 | 0.0 | 0.0 | -7.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 140.37 | 0.0 | 0.0 | 108.12 | 0.0 | 0.0 |
