- 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) | 0.26 | -9.06 | 10.14 | -9.38 | 22.89 | -4.35 | 35.52 | -41.05 | 1.45 | -8.2 | 202.96 | -7.32 | 179.68 | -9.83 |
| 2022 (9) | 0.29 | 7.07 | 11.19 | 22.16 | 23.93 | 11.98 | 60.25 | -20.01 | 1.58 | 29.79 | 218.98 | -12.69 | 199.26 | -14.78 |
| 2021 (8) | 0.27 | -4.22 | 9.16 | 16.69 | 21.37 | 3.54 | 75.32 | 119.08 | 1.22 | -23.57 | 250.80 | 1.96 | 233.81 | 2.75 |
| 2020 (7) | 0.28 | -6.68 | 7.85 | 25.4 | 20.64 | -4.09 | 34.38 | 69.95 | 1.59 | -30.16 | 245.99 | -9.2 | 227.56 | -8.02 |
| 2019 (6) | 0.30 | 7.27 | 6.26 | -11.08 | 21.52 | 15.76 | 20.23 | -33.48 | 2.28 | -27.21 | 270.92 | -4.17 | 247.41 | 5.63 |
| 2018 (5) | 0.28 | 0.25 | 7.04 | -6.38 | 18.59 | 22.3 | 30.41 | 43.65 | 3.13 | 30.57 | 282.71 | 51.57 | 234.23 | 51.09 |
| 2017 (4) | 0.28 | 1.12 | 7.52 | 7.58 | 15.2 | 13.1 | 21.17 | 0.81 | 2.40 | -37.27 | 186.52 | -12.93 | 155.03 | -19.96 |
| 2016 (3) | 0.28 | 40.55 | 6.99 | 82.98 | 13.44 | -1.83 | 21.00 | -50.61 | 3.82 | 167.03 | 214.23 | -32.86 | 193.68 | -34.13 |
| 2015 (2) | 0.20 | 3.61 | 3.82 | 27.33 | 13.69 | -10.81 | 42.52 | -35.06 | 1.43 | 45.15 | 319.09 | -9.45 | 294.04 | 3.67 |
| 2014 (1) | 0.19 | -5.35 | 3.0 | 0.0 | 15.35 | 9.25 | 65.48 | 6.16 | 0.99 | 0 | 352.41 | -20.82 | 283.64 | -24.83 |
| 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) | 0.23 | -11.62 | -14.52 | 9.15 | -13.76 | -15.04 | 44.53 | -8.2 | 56.58 | 3.74 | -4.36 | -49.42 | 228.82 | 15.9 | 13.93 | 208.03 | 15.71 | 16.2 |
| 24Q2 (19) | 0.26 | 7.01 | -12.27 | 10.61 | 14.46 | -11.58 | 48.51 | 24.9 | 8.31 | 3.91 | -24.2 | -30.07 | 197.43 | -12.15 | 5.74 | 179.78 | -11.32 | 7.0 |
| 24Q1 (18) | 0.25 | -6.77 | -9.55 | 9.27 | -8.58 | -9.74 | 38.84 | 24.13 | 2.0 | 5.16 | -16.1 | -23.75 | 224.73 | 10.73 | -4.28 | 202.74 | 12.83 | -4.59 |
| 23Q4 (17) | 0.26 | -3.06 | -9.06 | 10.14 | -5.85 | -9.38 | 31.29 | 10.02 | -25.77 | 6.15 | -16.84 | -17.37 | 202.96 | 1.06 | -7.32 | 179.68 | 0.36 | -9.83 |
| 23Q3 (16) | 0.27 | -9.29 | -6.57 | 10.77 | -10.25 | -6.51 | 28.44 | -36.5 | -51.44 | 7.39 | 32.24 | 31.88 | 200.84 | 7.57 | -3.62 | 179.03 | 6.55 | -7.41 |
| 23Q2 (15) | 0.30 | 10.32 | 0.84 | 12.0 | 16.85 | 4.44 | 44.79 | 17.62 | -43.54 | 5.59 | -17.35 | 23.28 | 186.71 | -20.48 | -4.56 | 168.02 | -20.93 | -7.93 |
| 23Q1 (14) | 0.27 | -6.26 | 0.82 | 10.27 | -8.22 | 13.86 | 38.08 | -9.66 | -48.46 | 6.77 | -9.09 | 30.49 | 234.79 | 7.22 | -0.94 | 212.49 | 6.64 | -2.59 |
| 22Q4 (13) | 0.29 | -0.41 | 7.07 | 11.19 | -2.86 | 22.16 | 42.15 | -28.03 | -24.62 | 7.44 | 32.73 | 6.74 | 218.98 | 5.08 | -12.69 | 199.26 | 3.06 | -14.78 |
| 22Q3 (12) | 0.29 | -2.09 | 9.05 | 11.52 | 0.26 | 27.43 | 58.57 | -26.17 | -42.89 | 5.61 | 23.62 | 52.5 | 208.39 | 6.52 | -21.48 | 193.35 | 5.95 | -22.03 |
| 22Q2 (11) | 0.30 | 10.3 | 12.86 | 11.49 | 27.38 | 24.76 | 79.33 | 7.36 | -9.37 | 4.54 | -12.53 | -1.22 | 195.64 | -17.45 | -32.46 | 182.49 | -16.34 | -31.51 |
| 22Q1 (10) | 0.27 | -0.44 | 2.75 | 9.02 | -1.53 | 8.02 | 73.89 | 32.14 | 28.64 | 5.18 | -25.63 | -12.34 | 237.01 | -5.5 | -11.41 | 218.13 | -6.71 | -10.48 |
| 21Q4 (9) | 0.27 | 1.43 | -4.22 | 9.16 | 1.33 | 16.69 | 55.92 | -45.47 | -3.5 | 6.97 | 89.64 | 35.61 | 250.80 | -5.5 | 1.96 | 233.81 | -5.71 | 2.75 |
| 21Q3 (8) | 0.27 | 1.33 | -5.33 | 9.04 | -1.85 | 76.91 | 102.55 | 17.16 | 208.51 | 3.68 | -19.93 | -54.9 | 265.41 | -8.38 | 1.58 | 247.97 | -6.93 | 2.67 |
| 21Q2 (7) | 0.26 | 0.42 | -13.29 | 9.21 | 10.3 | 68.99 | 87.53 | 52.39 | 173.02 | 4.59 | -22.37 | -38.65 | 289.68 | 8.28 | 14.66 | 266.43 | 9.34 | 15.3 |
| 21Q1 (6) | 0.26 | -7.2 | -10.03 | 8.35 | 6.37 | 44.71 | 57.44 | -0.88 | 131.99 | 5.91 | 15.05 | -22.58 | 267.53 | 8.76 | -6.04 | 243.66 | 7.08 | -6.82 |
| 20Q4 (5) | 0.28 | 0.25 | -6.68 | 7.85 | 53.62 | 25.4 | 57.95 | 74.34 | 153.83 | 5.14 | -36.93 | -28.69 | 245.99 | -5.85 | -9.2 | 227.56 | -5.78 | -8.02 |
| 20Q3 (4) | 0.28 | -7.19 | 0.0 | 5.11 | -6.24 | 0.0 | 33.24 | 3.68 | 0.0 | 8.15 | 8.92 | 0.0 | 261.27 | 3.41 | 0.0 | 241.51 | 4.51 | 0.0 |
| 20Q2 (3) | 0.30 | 4.19 | 0.0 | 5.45 | -5.55 | 0.0 | 32.06 | 29.48 | 0.0 | 7.48 | -2.04 | 0.0 | 252.65 | -11.27 | 0.0 | 231.08 | -11.63 | 0.0 |
| 20Q1 (2) | 0.29 | -3.74 | 0.0 | 5.77 | -7.83 | 0.0 | 24.76 | 8.45 | 0.0 | 7.64 | 5.97 | 0.0 | 284.74 | 5.1 | 0.0 | 261.49 | 5.69 | 0.0 |
| 19Q4 (1) | 0.30 | 0.0 | 0.0 | 6.26 | 0.0 | 0.0 | 22.83 | 0.0 | 0.0 | 7.21 | 0.0 | 0.0 | 270.92 | 0.0 | 0.0 | 247.41 | 0.0 | 0.0 |
