- 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) | 0.24 | -1.55 | 1.9 | 86.27 | 10.19 | -16.68 | 28.50 | -80.07 | 0.85 | 0 | 277.69 | 20.66 | 62.99 | 24.96 |
| 2022 (9) | 0.24 | -2.08 | 1.02 | 43.66 | 12.23 | 17.37 | 143.02 | 2.46 | 0.00 | 0 | 230.15 | -7.42 | 50.41 | -42.29 |
| 2021 (8) | 0.25 | 3.61 | 0.71 | -46.62 | 10.42 | 37.47 | 139.59 | 560.0 | 0.19 | -88.3 | 248.59 | 1.14 | 87.35 | -12.64 |
| 2020 (7) | 0.24 | -11.07 | 1.33 | -29.26 | 7.58 | -3.07 | 21.15 | -14.27 | 1.60 | -18.33 | 245.79 | 3.78 | 99.99 | 14.27 |
| 2019 (6) | 0.27 | -0.51 | 1.88 | 19.75 | 7.82 | -3.81 | 24.67 | -71.66 | 1.96 | 61.63 | 236.84 | -11.82 | 87.50 | -13.77 |
| 2018 (5) | 0.27 | 24.49 | 1.57 | 103.9 | 8.13 | 8.54 | 87.05 | 38.7 | 1.21 | 259.6 | 268.58 | 0.03 | 101.47 | -16.58 |
| 2017 (4) | 0.22 | -6.93 | 0.77 | -33.62 | 7.49 | -10.51 | 62.76 | -3.59 | 0.34 | -31.61 | 268.50 | -11.49 | 121.64 | -26.66 |
| 2016 (3) | 0.24 | -9.95 | 1.16 | -0.85 | 8.37 | 14.66 | 65.10 | 124.72 | 0.49 | -65.18 | 303.37 | -1.1 | 165.85 | 45.5 |
| 2015 (2) | 0.26 | -8.51 | 1.17 | -32.76 | 7.3 | -3.57 | 28.97 | -64.51 | 1.42 | 0.43 | 306.74 | -1.76 | 113.99 | 23.41 |
| 2014 (1) | 0.29 | 54.07 | 1.74 | 2385.71 | 7.57 | 4.27 | 81.62 | -75.13 | 1.41 | 0 | 312.22 | -9.74 | 92.37 | -40.46 |
| 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) | 0.22 | -11.13 | -28.33 | 1.3 | -7.14 | -34.34 | 83.95 | 117.09 | 72.81 | 1.09 | -57.92 | -65.09 | 304.83 | 13.97 | 29.96 | 117.20 | 36.71 | 83.5 |
| 24Q2 (19) | 0.25 | 8.84 | -13.61 | 1.4 | -22.22 | 2.94 | 38.67 | 196.78 | 753.64 | 2.59 | -62.96 | 0 | 267.46 | -10.15 | 38.07 | 85.73 | 2.92 | 136.69 |
| 24Q1 (18) | 0.23 | -5.07 | -7.67 | 1.8 | -5.26 | 34.33 | 13.03 | 3.66 | -76.07 | 7.00 | 10.0 | 0 | 297.67 | 7.2 | 27.74 | 83.30 | 32.24 | 49.85 |
| 23Q4 (17) | 0.24 | -21.94 | -1.55 | 1.9 | -4.04 | 86.27 | 12.57 | -74.13 | -83.44 | 6.36 | 103.64 | 0 | 277.69 | 18.39 | 20.66 | 62.99 | -1.38 | 24.96 |
| 23Q3 (16) | 0.31 | 7.12 | 9.09 | 1.98 | 45.59 | 360.47 | 48.58 | 972.41 | -77.5 | 3.12 | 0 | 3298.44 | 234.55 | 21.08 | 11.79 | 63.87 | 76.34 | -3.55 |
| 23Q2 (15) | 0.29 | 16.32 | -5.6 | 1.36 | 1.49 | 67.9 | 4.53 | -91.68 | -97.35 | 0.00 | 0 | -100.0 | 193.72 | -16.87 | 1.56 | 36.22 | -34.84 | -41.16 |
| 23Q1 (14) | 0.25 | 1.23 | -2.98 | 1.34 | 31.37 | 50.56 | 54.45 | -28.27 | -64.1 | 0.00 | 0 | -100.0 | 233.03 | 1.25 | 1.07 | 55.59 | 10.28 | -21.65 |
| 22Q4 (13) | 0.24 | -13.51 | -2.08 | 1.02 | 137.21 | 43.66 | 75.91 | -64.84 | -64.55 | 0.00 | -100.0 | -100.0 | 230.15 | 9.69 | -7.42 | 50.41 | -23.87 | -42.29 |
| 22Q3 (12) | 0.28 | -7.31 | 5.92 | 0.43 | -46.91 | -45.57 | 215.91 | 26.54 | 39.8 | 0.09 | -63.22 | -92.18 | 209.81 | 9.99 | -6.93 | 66.22 | 7.57 | -20.82 |
| 22Q2 (11) | 0.31 | 19.55 | 13.8 | 0.81 | -8.99 | -6.9 | 170.63 | 12.51 | -3.81 | 0.25 | -65.62 | -72.92 | 190.75 | -17.27 | -14.06 | 61.56 | -13.23 | -39.95 |
| 22Q1 (10) | 0.26 | 2.16 | 1.92 | 0.89 | 25.35 | -42.58 | 151.66 | -29.17 | 173.41 | 0.73 | 38.64 | -70.13 | 230.57 | -7.25 | -3.13 | 70.95 | -18.78 | -38.17 |
| 21Q4 (9) | 0.25 | -6.44 | 3.61 | 0.71 | -10.13 | -46.62 | 214.13 | 38.65 | 372.8 | 0.52 | -55.41 | -83.61 | 248.59 | 10.27 | 1.14 | 87.35 | 4.45 | -12.64 |
| 21Q3 (8) | 0.27 | -0.41 | 0.26 | 0.79 | -9.2 | -56.35 | 154.44 | -12.94 | 784.54 | 1.18 | 27.45 | -86.93 | 225.44 | 1.57 | 2.43 | 83.63 | -18.42 | 1.8 |
| 21Q2 (7) | 0.27 | 7.07 | -6.32 | 0.87 | -43.87 | -42.38 | 177.39 | 219.79 | 1408.42 | 0.92 | -62.09 | -93.08 | 221.95 | -6.75 | 8.0 | 102.51 | -10.67 | 26.84 |
| 21Q1 (6) | 0.25 | 3.86 | -4.1 | 1.55 | 16.54 | -12.43 | 55.47 | 22.48 | 344.47 | 2.43 | -23.91 | -83.4 | 238.02 | -3.16 | -1.88 | 114.75 | 14.76 | 20.09 |
| 20Q4 (5) | 0.24 | -9.46 | -11.07 | 1.33 | -26.52 | -14.74 | 45.29 | 159.39 | 57.69 | 3.20 | -64.44 | -43.33 | 245.79 | 11.68 | 3.78 | 99.99 | 21.72 | 14.27 |
| 20Q3 (4) | 0.27 | -6.95 | 0.0 | 1.81 | 19.87 | 0.0 | 17.46 | 48.47 | 0.0 | 9.00 | -32.5 | 0.0 | 220.09 | 7.09 | 0.0 | 82.15 | 1.65 | 0.0 |
| 20Q2 (3) | 0.29 | 9.61 | 0.0 | 1.51 | -14.69 | 0.0 | 11.76 | -5.77 | 0.0 | 13.33 | -9.09 | 0.0 | 205.51 | -15.29 | 0.0 | 80.82 | -15.42 | 0.0 |
| 20Q1 (2) | 0.26 | -3.69 | 0.0 | 1.77 | 13.46 | 0.0 | 12.48 | -56.55 | 0.0 | 14.67 | 159.72 | 0.0 | 242.59 | 2.43 | 0.0 | 95.55 | 9.2 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | 28.72 | 0.0 | 0.0 | 5.65 | 0.0 | 0.0 | 236.84 | 0.0 | 0.0 | 87.50 | 0.0 | 0.0 |
