- 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) | 0.44 | -2.2 | 12.12 | -10.95 | 39.3 | 24.01 | 12.54 | -7.59 | 1.21 | -49.09 | 178.95 | 17.63 | 83.53 | 13.68 |
| 2022 (9) | 0.45 | -2.68 | 13.61 | -10.17 | 31.69 | 23.26 | 13.57 | 159.46 | 2.38 | -43.01 | 152.13 | 21.31 | 73.48 | 12.17 |
| 2021 (8) | 0.46 | -3.0 | 15.15 | 23.37 | 25.71 | 9.78 | 5.23 | 16.74 | 4.17 | 105.63 | 125.41 | -19.61 | 65.51 | -23.58 |
| 2020 (7) | 0.48 | 8.15 | 12.28 | 30.78 | 23.42 | -3.9 | 4.48 | 20.43 | 2.03 | -38.77 | 156.00 | -14.87 | 85.72 | -2.26 |
| 2019 (6) | 0.44 | -17.8 | 9.39 | -40.11 | 24.37 | 4.5 | 3.72 | -25.75 | 3.31 | -14.12 | 183.25 | 23.17 | 87.70 | 15.87 |
| 2018 (5) | 0.54 | 10.84 | 15.68 | 59.51 | 23.32 | 18.2 | 5.01 | -62.92 | 3.86 | 119.09 | 148.78 | -1.39 | 75.69 | -1.41 |
| 2017 (4) | 0.48 | 23.84 | 9.83 | 53.83 | 19.73 | 42.66 | 13.51 | -54.16 | 1.76 | 65.99 | 150.88 | -15.4 | 76.77 | -27.25 |
| 2016 (3) | 0.39 | 23.46 | 6.39 | 146.72 | 13.83 | -0.72 | 29.47 | 79.8 | 1.06 | -3.92 | 178.35 | -38.9 | 105.53 | -27.28 |
| 2015 (2) | 0.32 | -33.94 | 2.59 | -56.54 | 13.93 | 26.52 | 16.39 | 59.44 | 1.10 | -52.83 | 291.92 | 84.94 | 145.11 | 104.01 |
| 2014 (1) | 0.48 | -6.06 | 5.96 | 45.72 | 11.01 | 15.17 | 10.28 | 112.84 | 2.34 | 0 | 157.85 | -27.57 | 71.13 | -31.28 |
| 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) | 0.44 | -2.82 | -7.09 | 17.34 | 33.38 | 39.05 | 17.09 | 9.62 | 12.14 | 2.89 | -32.51 | -34.66 | 152.27 | 0.22 | -19.02 | 68.12 | 0.47 | -20.81 |
| 24Q2 (19) | 0.45 | 12.74 | -4.92 | 13.0 | -2.26 | 41.61 | 15.59 | 16.69 | 47.08 | 4.28 | -7.63 | -25.98 | 151.93 | -15.45 | -18.91 | 67.80 | -15.77 | -24.68 |
| 24Q1 (18) | 0.40 | -8.43 | -10.98 | 13.3 | 9.74 | -7.83 | 13.36 | 0.75 | 28.59 | 4.64 | 19.7 | -39.07 | 179.69 | 0.41 | 17.71 | 80.49 | -3.64 | 7.18 |
| 23Q4 (17) | 0.44 | -7.39 | -2.2 | 12.12 | -2.81 | -10.95 | 13.26 | -12.99 | -10.53 | 3.88 | -12.42 | -39.82 | 178.95 | -4.83 | 17.63 | 83.53 | -2.89 | 13.68 |
| 23Q3 (16) | 0.47 | -0.54 | 2.81 | 12.47 | 35.84 | -19.39 | 15.24 | 43.77 | -11.19 | 4.42 | -23.56 | -34.05 | 188.03 | 0.35 | 24.64 | 86.02 | -4.43 | 12.12 |
| 23Q2 (15) | 0.48 | 5.55 | 2.31 | 9.18 | -36.38 | -41.34 | 10.60 | 2.02 | 29.58 | 5.79 | -23.96 | -31.74 | 187.37 | 22.74 | 47.87 | 90.01 | 19.85 | 34.48 |
| 23Q1 (14) | 0.45 | 0.6 | -2.18 | 14.43 | 6.02 | -6.12 | 10.39 | -29.89 | -16.95 | 7.61 | 18.22 | 29.26 | 152.65 | 0.34 | 20.89 | 75.10 | 2.2 | 13.19 |
| 22Q4 (13) | 0.45 | -2.64 | -2.68 | 13.61 | -12.02 | -10.17 | 14.82 | -13.64 | 52.78 | 6.44 | -4.02 | -2.08 | 152.13 | 0.84 | 21.31 | 73.48 | -4.22 | 12.17 |
| 22Q3 (12) | 0.46 | -1.03 | -1.18 | 15.47 | -1.15 | 7.28 | 17.16 | 109.78 | 65.48 | 6.71 | -20.89 | -11.64 | 150.86 | 19.06 | 22.87 | 76.72 | 14.63 | 25.2 |
| 22Q2 (11) | 0.47 | 0.91 | 1.61 | 15.65 | 1.82 | 47.36 | 8.18 | -34.61 | 306.97 | 8.48 | 44.0 | 121.22 | 126.71 | 0.35 | -25.07 | 66.93 | 0.87 | -20.87 |
| 22Q1 (10) | 0.46 | 0.09 | 0.63 | 15.37 | 1.45 | 42.58 | 12.51 | 28.97 | 15737.5 | 5.89 | -10.45 | 53.62 | 126.27 | 0.69 | -22.92 | 66.35 | 1.28 | -20.5 |
| 21Q4 (9) | 0.46 | -1.13 | -3.0 | 15.15 | 5.06 | 23.37 | 9.70 | -6.46 | -7.71 | 6.58 | -13.39 | 71.54 | 125.41 | 2.14 | -19.61 | 65.51 | 6.9 | -23.58 |
| 21Q3 (8) | 0.47 | 1.76 | -4.06 | 14.42 | 35.78 | 8.99 | 10.37 | 415.92 | 74.58 | 7.59 | 98.07 | -2.32 | 122.78 | -27.4 | -24.91 | 61.28 | -27.55 | -31.15 |
| 21Q2 (7) | 0.46 | -0.07 | -13.47 | 10.62 | -1.48 | -40.4 | 2.01 | 2612.5 | -26.1 | 3.83 | 0.0 | -82.67 | 169.11 | 3.24 | 10.86 | 84.58 | 1.34 | -9.29 |
| 21Q1 (6) | 0.46 | -3.53 | -11.41 | 10.78 | -12.21 | -42.14 | -0.08 | -100.76 | 89.61 | 3.83 | 0.0 | -85.71 | 163.81 | 5.01 | -1.63 | 83.46 | -2.64 | -17.78 |
| 20Q4 (5) | 0.48 | -2.22 | 8.15 | 12.28 | -7.18 | 30.78 | 10.51 | 76.94 | 533.13 | 3.83 | -50.68 | -85.71 | 156.00 | -4.6 | -14.91 | 85.72 | -3.69 | -2.35 |
| 20Q3 (4) | 0.49 | -8.21 | 0.0 | 13.23 | -25.76 | 0.0 | 5.94 | 118.38 | 0.0 | 7.77 | -64.86 | 0.0 | 163.52 | 7.19 | 0.0 | 89.00 | -4.55 | 0.0 |
| 20Q2 (3) | 0.53 | 2.31 | 0.0 | 17.82 | -4.35 | 0.0 | 2.72 | 453.25 | 0.0 | 22.12 | -17.53 | 0.0 | 152.55 | -8.39 | 0.0 | 93.24 | -8.15 | 0.0 |
| 20Q1 (2) | 0.52 | 17.77 | 0.0 | 18.63 | 98.4 | 0.0 | -0.77 | -146.39 | 0.0 | 26.82 | 0.0 | 0.0 | 166.52 | -9.17 | 0.0 | 101.51 | 15.64 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 9.39 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 26.82 | 0.0 | 0.0 | 183.33 | 0.0 | 0.0 | 87.78 | 0.0 | 0.0 |
