- 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 | -20.07 | 0.7 | -25.53 | 25.53 | -19.26 | 173.32 | -49.44 | 0.19 | 62.68 | 515.64 | 25.31 | 338.23 | 22.16 |
| 2022 (9) | 0.18 | -26.3 | 0.94 | -56.28 | 31.62 | 1.8 | 342.77 | 36.53 | 0.12 | -36.14 | 411.49 | 34.72 | 276.87 | 46.17 |
| 2021 (8) | 0.25 | 34.57 | 2.15 | 40.52 | 31.06 | 46.1 | 251.06 | 215.96 | 0.19 | -71.21 | 305.45 | -29.29 | 189.42 | -34.03 |
| 2020 (7) | 0.18 | 0.6 | 1.53 | -21.94 | 21.26 | -0.89 | 79.46 | 42.38 | 0.65 | -32.08 | 431.97 | 0.06 | 287.12 | -0.72 |
| 2019 (6) | 0.18 | -25.8 | 1.96 | -11.31 | 21.45 | -19.18 | 55.81 | -41.35 | 0.96 | 53.78 | 431.70 | 37.69 | 289.19 | 30.33 |
| 2018 (5) | 0.25 | 3.19 | 2.21 | -26.33 | 26.54 | 43.61 | 95.16 | 278.82 | 0.62 | -63.37 | 313.52 | 9.42 | 221.89 | 5.46 |
| 2017 (4) | 0.24 | -3.64 | 3.0 | -25.19 | 18.48 | 7.38 | 25.12 | 39.01 | 1.70 | 63.97 | 286.54 | 14.24 | 210.40 | 7.81 |
| 2016 (3) | 0.25 | -6.54 | 4.01 | -29.53 | 17.21 | 11.1 | 18.07 | -12.75 | 1.04 | 71.02 | 250.83 | 0.26 | 195.16 | 12.76 |
| 2015 (2) | 0.26 | -7.23 | 5.69 | -16.32 | 15.49 | 7.79 | 20.71 | 6.31 | 0.61 | -9.61 | 250.18 | 2.86 | 173.08 | 12.35 |
| 2014 (1) | 0.28 | 10.85 | 6.8 | 115.87 | 14.37 | 9.03 | 19.48 | -90.39 | 0.67 | 0 | 243.22 | -15.68 | 154.06 | -31.77 |
| 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) | 0.15 | -20.31 | -2.54 | 0.55 | -8.33 | -25.68 | 173.49 | 105.8 | -8.22 | 0.70 | 55.75 | -7.09 | 489.41 | 26.35 | -0.05 | 337.82 | 24.99 | 4.53 |
| 24Q2 (19) | 0.19 | 21.74 | -21.67 | 0.6 | -53.49 | -24.05 | 84.30 | -32.77 | -64.46 | 0.45 | -44.07 | -34.83 | 387.35 | -20.29 | 26.36 | 270.28 | -17.72 | 23.66 |
| 24Q1 (18) | 0.15 | 5.98 | -10.82 | 1.29 | 84.29 | 44.94 | 125.39 | 178.03 | -42.57 | 0.80 | -68.49 | 1.37 | 485.96 | -5.76 | 10.92 | 328.50 | -2.88 | 6.99 |
| 23Q4 (17) | 0.15 | -5.22 | -20.07 | 0.7 | -5.41 | -25.53 | 45.10 | -76.14 | -76.59 | 2.55 | 238.45 | 191.43 | 515.64 | 5.31 | 25.31 | 338.23 | 4.66 | 22.16 |
| 23Q3 (16) | 0.15 | -35.95 | -19.01 | 0.74 | -6.33 | -31.48 | 189.02 | -20.31 | -48.62 | 0.75 | 9.25 | 47.63 | 489.65 | 59.73 | 22.39 | 323.18 | 47.87 | 22.2 |
| 23Q2 (15) | 0.24 | 38.6 | -9.96 | 0.79 | -11.24 | -33.05 | 237.19 | 8.64 | -47.4 | 0.69 | -13.0 | 53.64 | 306.55 | -30.03 | 9.07 | 218.56 | -28.82 | 13.83 |
| 23Q1 (14) | 0.17 | -5.0 | -24.18 | 0.89 | -5.32 | -53.89 | 218.32 | 13.3 | -36.76 | 0.79 | -9.41 | 72.69 | 438.11 | 6.47 | 30.91 | 307.04 | 10.9 | 40.47 |
| 22Q4 (13) | 0.18 | -3.96 | -26.3 | 0.94 | -12.96 | -56.28 | 192.69 | -47.62 | -30.09 | 0.88 | 71.45 | 48.46 | 411.49 | 2.85 | 34.72 | 276.87 | 4.69 | 46.17 |
| 22Q3 (12) | 0.19 | -28.8 | -22.88 | 1.08 | -8.47 | -53.65 | 367.89 | -18.42 | 53.67 | 0.51 | 13.7 | -29.96 | 400.07 | 42.34 | 30.66 | 264.46 | 37.74 | 43.5 |
| 22Q2 (11) | 0.27 | 16.72 | 9.33 | 1.18 | -38.86 | -50.63 | 450.95 | 30.62 | 65.5 | 0.45 | -2.21 | -49.16 | 281.06 | -16.02 | -10.56 | 192.00 | -12.16 | -8.79 |
| 22Q1 (10) | 0.23 | -7.66 | 17.35 | 1.93 | -10.23 | 32.19 | 345.24 | 25.25 | 62.59 | 0.46 | -22.12 | -62.57 | 334.67 | 9.57 | -17.27 | 218.58 | 15.39 | -17.51 |
| 21Q4 (9) | 0.25 | 0.49 | 34.57 | 2.15 | -7.73 | 40.52 | 275.64 | 15.14 | 164.15 | 0.59 | -19.11 | -71.6 | 305.45 | -0.24 | -29.29 | 189.42 | 2.78 | -34.03 |
| 21Q3 (8) | 0.25 | 0.95 | 33.26 | 2.33 | -2.51 | 45.62 | 239.40 | -12.14 | 187.95 | 0.73 | -17.47 | -76.96 | 306.20 | -2.56 | -28.11 | 184.29 | -12.45 | -32.29 |
| 21Q2 (7) | 0.24 | 25.28 | 9.2 | 2.39 | 63.7 | 35.03 | 272.48 | 28.32 | 130.21 | 0.88 | -28.0 | -55.86 | 314.24 | -22.32 | -7.05 | 210.50 | -20.56 | -3.75 |
| 21Q1 (6) | 0.19 | 5.89 | 14.71 | 1.46 | -4.58 | -20.65 | 212.34 | 103.49 | 634.49 | 1.23 | -40.92 | -85.02 | 404.55 | -6.35 | -15.57 | 264.97 | -7.71 | -16.56 |
| 20Q4 (5) | 0.18 | -0.49 | 0.6 | 1.53 | -4.38 | -21.94 | 104.35 | 25.51 | 345.59 | 2.08 | -34.37 | 0 | 431.97 | 1.42 | 0.06 | 287.12 | 5.5 | -0.72 |
| 20Q3 (4) | 0.18 | -17.28 | 0.0 | 1.6 | -9.6 | 0.0 | 83.14 | -29.76 | 0.0 | 3.16 | 58.11 | 0.0 | 425.91 | 25.99 | 0.0 | 272.16 | 24.44 | 0.0 |
| 20Q2 (3) | 0.22 | 31.6 | 0.0 | 1.77 | -3.8 | 0.0 | 118.36 | 309.41 | 0.0 | 2.00 | -75.57 | 0.0 | 338.06 | -29.45 | 0.0 | 218.70 | -31.13 | 0.0 |
| 20Q1 (2) | 0.17 | -7.13 | 0.0 | 1.84 | -6.12 | 0.0 | 28.91 | 168.04 | 0.0 | 8.19 | 0 | 0.0 | 479.16 | 10.99 | 0.0 | 317.57 | 9.81 | 0.0 |
| 19Q4 (1) | 0.18 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | -42.49 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 431.70 | 0.0 | 0.0 | 289.19 | 0.0 | 0.0 |
