- 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) | 0.39 | -11.35 | 24.3 | 29.46 | 72.95 | -25.34 | 30.20 | 99.6 | 0.32 | -44.14 | 171.05 | -17.05 | 121.93 | -31.62 |
| 2022 (9) | 0.44 | -19.4 | 18.77 | -29.46 | 97.71 | -8.77 | 15.13 | 546.58 | 0.57 | -69.4 | 206.22 | 29.54 | 178.31 | 35.06 |
| 2021 (8) | 0.55 | 15.77 | 26.61 | 81.51 | 107.1 | 8.53 | 2.34 | -84.57 | 1.85 | 158.43 | 159.20 | -8.85 | 132.02 | -10.18 |
| 2020 (7) | 0.47 | 11.87 | 14.66 | -11.04 | 98.68 | 60.38 | 15.17 | 34.49 | 0.72 | -42.79 | 174.65 | -27.49 | 146.98 | -30.23 |
| 2019 (6) | 0.42 | 8.21 | 16.48 | 20.47 | 61.53 | -0.68 | 11.28 | -62.24 | 1.25 | 52.86 | 240.85 | 4.39 | 210.65 | 11.63 |
| 2018 (5) | 0.39 | -4.53 | 13.68 | -3.12 | 61.95 | 26.3 | 29.87 | 188.04 | 0.82 | -75.68 | 230.72 | -2.69 | 188.71 | 10.71 |
| 2017 (4) | 0.41 | -31.99 | 14.12 | -65.08 | 49.05 | 191.1 | 10.37 | -3.08 | 3.37 | -81.5 | 237.11 | 98.65 | 170.45 | 80.41 |
| 2016 (3) | 0.60 | 0 | 40.44 | 0 | 16.85 | 0 | 10.70 | 0 | 18.19 | 0 | 119.36 | 0 | 94.48 | 0 |
| 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) | 0.33 | -12.53 | -15.48 | 9.12 | -45.78 | -14.21 | 13.70 | 28.52 | -76.54 | 6.98 | 61.08 | 793.96 | 217.24 | 25.99 | -12.71 | 150.44 | 30.05 | -23.48 |
| 24Q2 (19) | 0.37 | -0.99 | -7.79 | 16.82 | -20.25 | 44.5 | 10.66 | -44.88 | -80.83 | 4.33 | -4.54 | 554.25 | 172.42 | -1.03 | -28.19 | 115.68 | -0.46 | -36.76 |
| 24Q1 (18) | 0.38 | -4.4 | -9.6 | 21.09 | -13.21 | 28.68 | 19.34 | 643.85 | 462.21 | 4.54 | 481.39 | -82.47 | 174.22 | 1.85 | -22.07 | 116.22 | -4.68 | -39.71 |
| 23Q4 (17) | 0.39 | 2.08 | -11.35 | 24.3 | 128.6 | 29.46 | 2.60 | -95.55 | -71.89 | 0.78 | 0.0 | -82.73 | 171.05 | -31.27 | -17.05 | 121.93 | -37.98 | -31.62 |
| 23Q3 (16) | 0.38 | -4.56 | -13.66 | 10.63 | -8.68 | -41.82 | 58.40 | 5.02 | 69.23 | 0.78 | 17.89 | 5.17 | 248.87 | 3.64 | 24.68 | 196.60 | 7.47 | 22.07 |
| 23Q2 (15) | 0.40 | -2.94 | -18.87 | 11.64 | -28.98 | -54.01 | 55.61 | 1516.57 | 507.1 | 0.66 | -97.44 | -84.78 | 240.12 | 7.41 | 46.11 | 182.93 | -5.1 | 40.45 |
| 23Q1 (14) | 0.42 | -6.25 | -20.98 | 16.39 | -12.68 | -34.83 | 3.44 | -62.81 | -46.67 | 25.89 | 472.62 | 220.23 | 223.56 | 8.41 | 35.52 | 192.77 | 8.11 | 46.24 |
| 22Q4 (13) | 0.44 | -0.58 | -19.4 | 18.77 | 2.74 | -29.46 | 9.25 | -73.2 | 235.14 | 4.52 | 509.08 | 35.4 | 206.22 | 3.32 | 29.54 | 178.31 | 10.72 | 35.06 |
| 22Q3 (12) | 0.45 | -10.32 | -23.11 | 18.27 | -27.82 | -44.21 | 34.51 | 276.75 | 1508.57 | 0.74 | -82.94 | -97.3 | 199.60 | 21.46 | 18.32 | 161.05 | 23.65 | 15.19 |
| 22Q2 (11) | 0.50 | -5.46 | -2.26 | 25.31 | 0.64 | -12.75 | 9.16 | 42.02 | 197.4 | 4.35 | -46.17 | -84.14 | 164.34 | -0.38 | -2.6 | 130.25 | -1.19 | -5.75 |
| 22Q1 (10) | 0.53 | -4.38 | 10.86 | 25.15 | -5.49 | 47.16 | 6.45 | 133.7 | 28.23 | 8.09 | 142.12 | 14.33 | 164.97 | 3.62 | -3.33 | 131.82 | -0.15 | -5.09 |
| 21Q4 (9) | 0.55 | -5.16 | 15.77 | 26.61 | -18.75 | 81.51 | 2.76 | 212.65 | -70.98 | 3.34 | -87.83 | -18.0 | 159.20 | -5.63 | -8.85 | 132.02 | -5.57 | -10.18 |
| 21Q3 (8) | 0.58 | 14.0 | 29.16 | 32.75 | 12.89 | 165.61 | -2.45 | -179.55 | -112.6 | 27.45 | 0.0 | 1257.02 | 168.69 | -0.02 | -8.58 | 139.81 | 1.16 | -9.75 |
| 21Q2 (7) | 0.51 | 7.23 | 9.02 | 29.01 | 69.75 | 77.32 | 3.08 | -38.77 | -88.5 | 27.45 | 288.07 | 626.12 | 168.72 | -1.14 | -17.16 | 138.20 | -0.5 | -20.78 |
| 21Q1 (6) | 0.47 | -0.15 | 17.93 | 17.09 | 16.58 | 8.65 | 5.03 | -47.11 | -18.61 | 7.07 | 73.66 | -66.32 | 170.66 | -2.28 | -31.04 | 138.89 | -5.5 | -32.4 |
| 20Q4 (5) | 0.47 | 5.81 | 11.87 | 14.66 | 18.9 | -11.04 | 9.51 | -51.08 | 804.44 | 4.07 | 101.36 | 42.86 | 174.65 | -5.35 | -27.49 | 146.98 | -5.12 | -30.23 |
| 20Q3 (4) | 0.45 | -3.77 | 0.0 | 12.33 | -24.63 | 0.0 | 19.44 | -27.41 | 0.0 | 2.02 | -46.49 | 0.0 | 184.53 | -9.39 | 0.0 | 154.91 | -11.2 | 0.0 |
| 20Q2 (3) | 0.47 | 15.99 | 0.0 | 16.36 | 4.01 | 0.0 | 26.78 | 333.33 | 0.0 | 3.78 | -82.0 | 0.0 | 203.66 | -17.7 | 0.0 | 174.45 | -15.1 | 0.0 |
| 20Q1 (2) | 0.40 | -5.28 | 0.0 | 15.73 | -4.55 | 0.0 | 6.18 | 557.78 | 0.0 | 21.00 | 636.63 | 0.0 | 247.47 | 2.75 | 0.0 | 205.47 | -2.46 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 16.48 | 0.0 | 0.0 | -1.35 | 0.0 | 0.0 | 2.85 | 0.0 | 0.0 | 240.85 | 0.0 | 0.0 | 210.65 | 0.0 | 0.0 |
