- 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) | 0.52 | -4.51 | 1643.23 | 7.86 | 5819.14 | -13.26 | 7.79 | -63.53 | 2.56 | 67.71 | 117.54 | -13.02 | 83.88 | -4.78 |
| 2022 (9) | 0.55 | -7.5 | 1523.48 | -14.33 | 6708.73 | 17.7 | 21.36 | -27.27 | 1.53 | -16.59 | 135.14 | -2.5 | 88.09 | -10.76 |
| 2021 (8) | 0.59 | -1.12 | 1778.29 | 14.34 | 5699.97 | 19.5 | 29.37 | 159.22 | 1.83 | -50.53 | 138.61 | 6.33 | 98.71 | 12.07 |
| 2020 (7) | 0.60 | -2.65 | 1555.25 | -14.96 | 4769.79 | 15.44 | 11.33 | 72.71 | 3.71 | -54.07 | 130.36 | -1.73 | 88.08 | -7.19 |
| 2019 (6) | 0.61 | 4.88 | 1828.75 | -1.2 | 4131.82 | 11.34 | 6.56 | -34.27 | 8.07 | 60.36 | 132.66 | 2.87 | 94.90 | 6.29 |
| 2018 (5) | 0.59 | 0 | 1850.98 | 0 | 3710.92 | 0 | 9.98 | 0 | 5.03 | 0 | 128.96 | 0 | 89.28 | 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) | 0.54 | 1.98 | -2.38 | 1895.39 | 22.82 | 0.56 | 8.09 | 14.91 | -4.37 | 11.20 | 3.31 | 4.25 | 118.28 | 0.69 | -2.4 | 83.31 | -1.05 | -0.1 |
| 24Q2 (19) | 0.53 | -2.88 | -5.65 | 1543.24 | -0.95 | 5.25 | 7.04 | 18.52 | -10.89 | 10.85 | -27.15 | -6.96 | 117.47 | -1.44 | -2.15 | 84.19 | -2.06 | 5.71 |
| 24Q1 (18) | 0.54 | 3.65 | -5.11 | 1558.04 | -5.18 | 7.84 | 5.94 | -26.76 | -9.04 | 14.89 | 71.85 | -0.18 | 119.19 | 1.4 | 2.97 | 85.96 | 2.48 | 15.4 |
| 23Q4 (17) | 0.52 | -4.91 | -4.51 | 1643.23 | -12.82 | 7.86 | 8.11 | -4.14 | -47.88 | 8.66 | -19.4 | 43.52 | 117.54 | -3.01 | -13.02 | 83.88 | 0.59 | -4.78 |
| 23Q3 (16) | 0.55 | -1.43 | -6.13 | 1884.87 | 28.55 | 6.98 | 8.46 | 7.09 | -61.35 | 10.75 | -7.8 | 118.01 | 121.19 | 0.95 | -0.3 | 83.39 | 4.71 | 4.52 |
| 23Q2 (15) | 0.56 | -2.33 | -8.51 | 1466.23 | 1.49 | -13.89 | 7.90 | 20.98 | -71.17 | 11.66 | -21.84 | 101.13 | 120.05 | 3.71 | 1.77 | 79.64 | 6.91 | 2.01 |
| 23Q1 (14) | 0.57 | 4.31 | -8.05 | 1444.75 | -5.17 | -18.69 | 6.53 | -58.03 | -74.02 | 14.91 | 147.07 | 72.57 | 115.75 | -14.35 | -5.48 | 74.49 | -15.44 | -10.78 |
| 22Q4 (13) | 0.55 | -6.52 | -7.5 | 1523.48 | -13.53 | -14.33 | 15.56 | -28.92 | -70.81 | 6.04 | 22.44 | 59.27 | 135.14 | 11.18 | -2.5 | 88.09 | 10.42 | -10.76 |
| 22Q3 (12) | 0.59 | -3.94 | -4.64 | 1761.83 | 3.47 | -2.47 | 21.89 | -20.11 | -20.54 | 4.93 | -14.94 | -47.1 | 121.55 | 3.04 | -10.03 | 79.78 | 2.19 | -9.22 |
| 22Q2 (11) | 0.61 | -1.84 | 4.4 | 1702.8 | -4.17 | 9.04 | 27.40 | 9.03 | 43.46 | 5.80 | -32.94 | -41.27 | 117.96 | -3.67 | -9.21 | 78.07 | -6.49 | -4.42 |
| 22Q1 (10) | 0.62 | 4.93 | 4.47 | 1776.89 | -0.08 | 1.67 | 25.13 | -52.86 | 44.93 | 8.64 | 128.03 | -38.23 | 122.46 | -11.65 | -15.14 | 83.49 | -15.42 | -14.61 |
| 21Q4 (9) | 0.59 | -3.63 | -1.12 | 1778.29 | -1.56 | 14.34 | 53.31 | 93.5 | 198.82 | 3.79 | -59.33 | -62.78 | 138.61 | 2.6 | 6.33 | 98.71 | 12.32 | 12.07 |
| 21Q3 (8) | 0.61 | 5.17 | -1.87 | 1806.54 | 15.69 | 5.69 | 27.55 | 44.24 | 117.1 | 9.32 | -5.58 | -45.69 | 135.10 | 3.99 | 1.46 | 87.88 | 7.59 | 3.68 |
| 21Q2 (7) | 0.58 | -1.77 | -5.35 | 1561.58 | -10.65 | -9.97 | 19.10 | 10.15 | 79.68 | 9.87 | -29.46 | -40.73 | 129.92 | -9.97 | 10.75 | 81.68 | -16.46 | 1.9 |
| 21Q1 (6) | 0.59 | -0.68 | -4.05 | 1747.77 | 12.38 | -14.26 | 17.34 | -2.8 | 182.41 | 13.99 | 37.42 | -59.4 | 144.30 | 10.69 | 15.26 | 97.77 | 11.0 | 10.1 |
| 20Q4 (5) | 0.60 | -4.36 | -2.65 | 1555.25 | -9.01 | -14.96 | 17.84 | 40.58 | 94.76 | 10.18 | -40.66 | -52.2 | 130.36 | -2.1 | -1.73 | 88.08 | 3.92 | -7.19 |
| 20Q3 (4) | 0.63 | 1.44 | 0.0 | 1709.21 | -1.46 | 0.0 | 12.69 | 19.38 | 0.0 | 17.16 | 3.05 | 0.0 | 133.15 | 13.5 | 0.0 | 84.76 | 5.74 | 0.0 |
| 20Q2 (3) | 0.62 | -0.42 | 0.0 | 1734.55 | -14.91 | 0.0 | 10.63 | 73.13 | 0.0 | 16.65 | -51.68 | 0.0 | 117.31 | -6.3 | 0.0 | 80.16 | -9.73 | 0.0 |
| 20Q1 (2) | 0.62 | 0.76 | 0.0 | 2038.38 | 11.46 | 0.0 | 6.14 | -32.97 | 0.0 | 34.46 | 61.78 | 0.0 | 125.20 | -5.62 | 0.0 | 88.80 | -6.43 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 1828.75 | 0.0 | 0.0 | 9.16 | 0.0 | 0.0 | 21.30 | 0.0 | 0.0 | 132.66 | 0.0 | 0.0 | 94.90 | 0.0 | 0.0 |
