- 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) | 0.64 | -8.08 | 36.51 | -41.72 | 135.17 | -21.82 | -0.24 | 0 | 0.47 | 0.0 | 92.12 | 0.04 | 48.35 | 17.5 |
| 2022 (9) | 0.70 | 26.31 | 62.65 | -7.24 | 172.89 | 4.86 | -10.90 | 0 | 0.47 | 0.0 | 92.08 | -13.21 | 41.15 | -23.27 |
| 2021 (8) | 0.55 | 9.65 | 67.54 | 2.43 | 164.87 | -3.46 | -6.11 | 0 | 0.47 | 0.0 | 106.10 | -6.7 | 53.63 | -17.86 |
| 2020 (7) | 0.51 | -0.57 | 65.94 | -11.17 | 170.78 | 0.95 | 0.66 | 0 | 0.47 | 0.0 | 113.72 | -1.16 | 65.29 | 7.07 |
| 2019 (6) | 0.51 | 5.96 | 74.23 | -14.14 | 169.18 | -2.78 | -1.77 | 0 | 0.47 | 0.0 | 115.06 | -7.63 | 60.98 | -4.39 |
| 2018 (5) | 0.48 | 1.59 | 86.45 | 5.43 | 174.02 | 72.5 | -2.50 | 0 | 0.47 | 0.0 | 124.56 | -12.21 | 63.78 | -25.99 |
| 2017 (4) | 0.47 | -17.1 | 82.0 | 1369.53 | 100.88 | 264.85 | -0.86 | 0 | 0.47 | 0.0 | 141.88 | -14.8 | 86.18 | 22.61 |
| 2016 (3) | 0.57 | -5.92 | 5.58 | 9.2 | 27.65 | 12.49 | -4.34 | 0 | 0.47 | 0.0 | 166.53 | -21.83 | 70.29 | -24.73 |
| 2015 (2) | 0.61 | 36.67 | 5.11 | -52.42 | 24.58 | -1.4 | -8.70 | 0 | 0.47 | 0.0 | 213.03 | 19.82 | 93.38 | -4.08 |
| 2014 (1) | 0.44 | -31.58 | 10.74 | -24.63 | 24.93 | -15.29 | 2.66 | -7.64 | 0.47 | 0 | 177.79 | -50.27 | 97.35 | -40.46 |
| 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) | 0.71 | 3.53 | 4.09 | 38.95 | -9.71 | -24.71 | 1.23 | 432.43 | 3.36 | 1.41 | 0.0 | -56.31 | 89.18 | -3.33 | -0.54 | 46.82 | -5.3 | -9.86 |
| 24Q2 (19) | 0.69 | 4.7 | -4.45 | 43.14 | 31.16 | -25.29 | -0.37 | -23.33 | -164.91 | 1.41 | 0.0 | -56.31 | 92.25 | 1.12 | 5.75 | 49.44 | 1.35 | 24.28 |
| 24Q1 (18) | 0.66 | 2.14 | -6.47 | 32.89 | -9.92 | -38.56 | -0.30 | -127.52 | 91.23 | 1.41 | 0.0 | -56.31 | 91.23 | -0.97 | 8.25 | 48.78 | 0.89 | 38.62 |
| 23Q4 (17) | 0.64 | -5.99 | -8.08 | 36.51 | -29.42 | -41.72 | 1.09 | -8.4 | 112.88 | 1.41 | -56.31 | -56.31 | 92.12 | 2.74 | 0.04 | 48.35 | -6.91 | 17.5 |
| 23Q3 (16) | 0.68 | -4.97 | -1.5 | 51.73 | -10.41 | -31.05 | 1.19 | 108.77 | 206.25 | 3.23 | 0.0 | 0.0 | 89.66 | 2.79 | 0.46 | 51.94 | 30.57 | 35.54 |
| 23Q2 (15) | 0.72 | 2.49 | 4.04 | 57.74 | 7.86 | -22.96 | 0.57 | 116.67 | 101.97 | 3.23 | 0.0 | 0.0 | 87.23 | 3.5 | -3.78 | 39.78 | 13.04 | 6.59 |
| 23Q1 (14) | 0.70 | 0.39 | 17.87 | 53.53 | -14.56 | -19.05 | -3.42 | 59.57 | 71.99 | 3.23 | 0.0 | 0.0 | 84.28 | -8.47 | -14.64 | 35.19 | -14.48 | -13.62 |
| 22Q4 (13) | 0.70 | 0.75 | 26.31 | 62.65 | -16.5 | -7.24 | -8.46 | -655.36 | 57.59 | 3.23 | 0.0 | 0.0 | 92.08 | 3.17 | -13.21 | 41.15 | 7.39 | -23.27 |
| 22Q3 (12) | 0.70 | 0.38 | 33.79 | 75.03 | 0.11 | 17.05 | -1.12 | 96.13 | -137.71 | 3.23 | 0.0 | 0.0 | 89.25 | -1.56 | -20.93 | 38.32 | 2.68 | -37.27 |
| 22Q2 (11) | 0.69 | 16.11 | 31.57 | 74.95 | 13.34 | 10.2 | -28.92 | -136.86 | -508.84 | 3.23 | 0.0 | 460.6 | 90.66 | -8.18 | -20.65 | 37.32 | -8.39 | -38.33 |
| 22Q1 (10) | 0.60 | 7.57 | 15.49 | 66.13 | -2.09 | -0.9 | -12.21 | 38.8 | -323.96 | 3.23 | 0.0 | 460.6 | 98.74 | -6.94 | -13.72 | 40.74 | -24.04 | -37.67 |
| 21Q4 (9) | 0.55 | 6.72 | 9.65 | 67.54 | 5.37 | 2.43 | -19.95 | -771.72 | -548.31 | 3.23 | 0.0 | 460.6 | 106.10 | -6.0 | -6.7 | 53.63 | -12.21 | -17.86 |
| 21Q3 (8) | 0.52 | -1.29 | -3.44 | 64.1 | -5.75 | -12.11 | 2.97 | 162.53 | 98.0 | 3.23 | 460.6 | 2.0 | 112.87 | -1.21 | 1.35 | 61.09 | 0.94 | -7.8 |
| 21Q2 (7) | 0.53 | 1.92 | 0.98 | 68.01 | 1.92 | -10.08 | -4.75 | -64.93 | -1297.06 | 0.58 | 0.0 | 0 | 114.25 | -0.17 | -0.42 | 60.52 | -7.41 | -4.15 |
| 21Q1 (6) | 0.52 | 2.14 | -2.16 | 66.73 | 1.2 | -10.03 | -2.88 | -164.72 | -48.45 | 0.58 | 0.0 | 0 | 114.44 | 0.63 | 1.06 | 65.36 | 0.11 | 13.91 |
| 20Q4 (5) | 0.51 | -6.02 | -2.11 | 65.94 | -9.58 | -11.17 | 4.45 | 196.67 | 135.32 | 0.58 | -81.81 | 0 | 113.72 | 2.11 | -1.16 | 65.29 | -1.46 | 7.07 |
| 20Q3 (4) | 0.54 | 3.22 | 0.0 | 72.93 | -3.57 | 0.0 | 1.50 | 541.18 | 0.0 | 3.16 | 0 | 0.0 | 111.37 | -2.93 | 0.0 | 66.26 | 4.94 | 0.0 |
| 20Q2 (3) | 0.52 | -1.25 | 0.0 | 75.63 | 1.97 | 0.0 | -0.34 | 82.47 | 0.0 | 0.00 | 0 | 0.0 | 114.73 | 1.32 | 0.0 | 63.14 | 10.04 | 0.0 |
| 20Q1 (2) | 0.53 | 2.19 | 0.0 | 74.17 | -0.08 | 0.0 | -1.94 | 84.6 | 0.0 | 0.00 | 0 | 0.0 | 113.24 | -1.58 | 0.0 | 57.38 | -5.9 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 74.23 | 0.0 | 0.0 | -12.60 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 115.06 | 0.0 | 0.0 | 60.98 | 0.0 | 0.0 |
