- 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) | 0.22 | -34.35 | 7.41 | -65.84 | 120.63 | 0.26 | 115.91 | 29.96 | 0.15 | -8.41 | 337.91 | 58.29 | 246.61 | 77.65 |
| 2022 (9) | 0.34 | -17.28 | 21.69 | 80.0 | 120.32 | 36.71 | 89.19 | 75.36 | 0.16 | -54.88 | 213.48 | -27.28 | 138.82 | -30.3 |
| 2021 (8) | 0.41 | 14.47 | 12.05 | 172.01 | 88.01 | 28.58 | 50.86 | -45.52 | 0.36 | 5.0 | 293.55 | -31.92 | 199.18 | -37.74 |
| 2020 (7) | 0.36 | 81.26 | 4.43 | 0 | 68.45 | 24.7 | 93.35 | -78.76 | 0.34 | 0 | 431.17 | 21.69 | 319.94 | 27.68 |
| 2019 (6) | 0.20 | -30.01 | 0 | 0 | 54.89 | 17.24 | 439.44 | 620.51 | 0.00 | 0 | 354.32 | -11.16 | 250.58 | -8.2 |
| 2018 (5) | 0.28 | 26.8 | 0 | 0 | 46.82 | 27.85 | 60.99 | -41.45 | 0.00 | 0 | 398.81 | 26.21 | 272.97 | 34.18 |
| 2017 (4) | 0.22 | 39.09 | 2.95 | 0 | 36.62 | 8.12 | 104.17 | -38.85 | 0.00 | 0 | 315.98 | -29.8 | 203.43 | -38.41 |
| 2016 (3) | 0.16 | 8.01 | 0 | 0 | 33.87 | 2.33 | 170.34 | -80.48 | 0.00 | 0 | 450.09 | -4.94 | 330.31 | -3.5 |
| 2015 (2) | 0.15 | 6.58 | 0.5 | 0 | 33.1 | -10.88 | 872.62 | 0 | 0.00 | 0 | 473.49 | -2.76 | 342.29 | -1.73 |
| 2014 (1) | 0.14 | -9.85 | 0 | 0 | 37.14 | 4.56 | 0.00 | 0 | 0.00 | 0 | 486.94 | 17.93 | 348.30 | 16.55 |
| 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) | 0.20 | -34.42 | -9.99 | 0.7 | -91.11 | -89.71 | 293.04 | 45.44 | 27.17 | 0.00 | -100.0 | -100.0 | 332.64 | 43.11 | -1.45 | 226.52 | 31.24 | -2.55 |
| 24Q2 (19) | 0.30 | -1.37 | -3.26 | 7.87 | -2.48 | -1.99 | 201.48 | 0.86 | 123.74 | 0.37 | -19.59 | -42.68 | 232.43 | -0.09 | 1.9 | 172.60 | -1.23 | 6.59 |
| 24Q1 (18) | 0.31 | 38.54 | -18.78 | 8.07 | 8.91 | -46.77 | 199.76 | 49.21 | 171.71 | 0.46 | -35.38 | -42.13 | 232.65 | -31.15 | 27.75 | 174.75 | -29.14 | 43.13 |
| 23Q4 (17) | 0.22 | 0.45 | -34.35 | 7.41 | 8.97 | -65.84 | 133.88 | -41.9 | 46.19 | 0.72 | 58.8 | 16.99 | 337.91 | 0.11 | 58.29 | 246.61 | 6.09 | 77.65 |
| 23Q3 (16) | 0.22 | -29.53 | -41.81 | 6.8 | -15.32 | -40.56 | 230.44 | 155.9 | 113.98 | 0.45 | -30.53 | -18.06 | 337.54 | 47.99 | 20.06 | 232.45 | 43.55 | 35.26 |
| 23Q2 (15) | 0.31 | -17.19 | -26.36 | 8.03 | -47.03 | 10.45 | 90.05 | 22.48 | -1.67 | 0.65 | -18.82 | -8.84 | 228.09 | 25.25 | -11.13 | 161.93 | 32.63 | 7.22 |
| 23Q1 (14) | 0.38 | 11.98 | -16.2 | 15.16 | -30.11 | 11.72 | 73.52 | -19.72 | 12.55 | 0.80 | 30.64 | -13.05 | 182.11 | -14.69 | -19.97 | 122.09 | -12.05 | -18.02 |
| 22Q4 (13) | 0.34 | -10.96 | -17.28 | 21.69 | 89.6 | 80.0 | 91.58 | -14.96 | 71.02 | 0.61 | 11.22 | -52.82 | 213.48 | -24.07 | -27.28 | 138.82 | -19.22 | -30.3 |
| 22Q3 (12) | 0.38 | -10.81 | -1.41 | 11.44 | 57.36 | 49.74 | 107.69 | 17.59 | 56.89 | 0.55 | -22.72 | -48.43 | 281.15 | 9.54 | -19.55 | 171.85 | 13.79 | -26.47 |
| 22Q2 (11) | 0.42 | -5.77 | 1.22 | 7.27 | -46.43 | 50.83 | 91.58 | 40.2 | 116.3 | 0.71 | -22.56 | -45.43 | 256.67 | 12.8 | -9.8 | 151.02 | 1.4 | -26.28 |
| 22Q1 (10) | 0.45 | 10.55 | 25.52 | 13.57 | 12.61 | 181.54 | 65.32 | 21.98 | 70.19 | 0.92 | -29.12 | -40.53 | 227.55 | -22.48 | -44.38 | 148.93 | -25.23 | -50.67 |
| 21Q4 (9) | 0.41 | 6.12 | 14.47 | 12.05 | 57.72 | 172.01 | 53.55 | -21.98 | 63.21 | 1.30 | 21.58 | -38.91 | 293.55 | -16.01 | -31.92 | 199.18 | -14.78 | -37.74 |
| 21Q3 (8) | 0.38 | -8.44 | 26.44 | 7.64 | 58.51 | -48.69 | 68.64 | 62.12 | -27.63 | 1.07 | -18.24 | -42.13 | 349.49 | 22.82 | 55.53 | 233.72 | 14.08 | 51.94 |
| 21Q2 (7) | 0.42 | 16.86 | 27.59 | 4.82 | 0.0 | -36.07 | 42.34 | 10.32 | -72.99 | 1.31 | -15.6 | -8.58 | 284.56 | -30.44 | 29.09 | 204.87 | -32.14 | 35.37 |
| 21Q1 (6) | 0.36 | 0.81 | 47.09 | 4.82 | 8.8 | 8.56 | 38.38 | 16.98 | -74.69 | 1.55 | -27.18 | 5.82 | 409.09 | -5.12 | 24.05 | 301.91 | -5.64 | 37.28 |
| 20Q4 (5) | 0.36 | 17.22 | 81.26 | 4.43 | -70.25 | 0 | 32.81 | -65.41 | -99.06 | 2.12 | 15.17 | 0 | 431.17 | 91.88 | 21.69 | 319.94 | 108.0 | 27.68 |
| 20Q3 (4) | 0.30 | -7.61 | 0.0 | 14.89 | 97.48 | 0.0 | 94.85 | -39.5 | 0.0 | 1.84 | 29.16 | 0.0 | 224.71 | 1.94 | 0.0 | 153.82 | 1.64 | 0.0 |
| 20Q2 (3) | 0.33 | 34.71 | 0.0 | 7.54 | 69.82 | 0.0 | 156.78 | 3.4 | 0.0 | 1.43 | -2.31 | 0.0 | 220.44 | -33.15 | 0.0 | 151.34 | -31.18 | 0.0 |
| 20Q1 (2) | 0.24 | 24.24 | 0.0 | 4.44 | 0 | 0.0 | 151.62 | -95.68 | 0.0 | 1.46 | 0 | 0.0 | 329.77 | -6.93 | 0.0 | 219.92 | -12.24 | 0.0 |
| 19Q4 (1) | 0.20 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3508.99 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 354.32 | 0.0 | 0.0 | 250.58 | 0.0 | 0.0 |
