- 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) | 0.41 | 16.63 | 8.14 | 22.96 | 9.94 | -34.22 | 4.66 | -82.06 | 11.02 | 335.56 | 139.69 | -36.96 | 81.13 | -36.14 |
| 2022 (9) | 0.35 | 22.16 | 6.62 | 75.6 | 15.11 | -16.98 | 25.98 | -38.9 | 2.53 | 115.03 | 221.59 | -35.36 | 127.05 | -49.27 |
| 2021 (8) | 0.29 | -42.99 | 3.77 | -51.04 | 18.2 | 54.5 | 42.52 | 239.62 | 1.18 | -80.93 | 342.83 | 8.28 | 250.42 | 14.59 |
| 2020 (7) | 0.51 | -6.49 | 7.7 | -13.58 | 11.78 | -18.76 | 12.52 | 5.3 | 6.17 | -3.93 | 316.60 | 6.92 | 218.53 | 33.66 |
| 2019 (6) | 0.54 | 2.35 | 8.91 | 15.71 | 14.5 | -8.11 | 11.89 | -56.9 | 6.42 | 45.14 | 296.10 | -3.77 | 163.50 | -10.71 |
| 2018 (5) | 0.53 | 173.6 | 7.7 | 0 | 15.78 | -0.94 | 27.59 | -96.22 | 4.43 | 0 | 307.70 | -32.33 | 183.12 | -44.54 |
| 2017 (4) | 0.19 | -50.51 | 0 | 0 | 15.93 | -7.87 | 729.95 | 692.13 | 0.00 | 0 | 454.68 | 111.59 | 330.17 | 159.28 |
| 2016 (3) | 0.39 | -21.56 | 0.7 | -32.69 | 17.29 | 0 | 92.15 | 0 | 0.00 | 0 | 214.89 | 19.5 | 127.34 | 16.61 |
| 2015 (2) | 0.50 | 0 | 1.04 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 179.83 | 0 | 109.20 | 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) | 0.43 | 2.38 | 3.18 | 9.03 | 13.16 | 5.74 | 7.75 | -24.09 | 184.93 | 19.54 | 25.69 | -76.36 | 145.72 | 0.47 | 7.16 | 103.25 | 20.92 | 40.15 |
| 24Q2 (19) | 0.42 | -1.49 | -0.21 | 7.98 | 0.0 | 22.58 | 10.21 | 0.1 | 143.68 | 15.55 | 5.24 | -74.93 | 145.04 | 6.18 | 9.93 | 85.39 | 7.25 | 17.47 |
| 24Q1 (18) | 0.43 | 4.77 | 27.86 | 7.98 | -1.97 | 25.87 | 10.20 | 59.37 | 87.16 | 14.77 | -37.46 | -67.24 | 136.60 | -2.21 | -42.0 | 79.62 | -1.86 | -38.64 |
| 23Q4 (17) | 0.41 | -2.35 | 16.63 | 8.14 | -4.68 | 22.96 | 6.40 | 135.29 | -60.02 | 23.62 | -71.43 | 90.48 | 139.69 | 2.73 | -36.96 | 81.13 | 10.13 | -36.14 |
| 23Q3 (16) | 0.42 | -0.99 | 9.33 | 8.54 | 31.18 | 15.72 | 2.72 | -35.08 | -87.38 | 82.67 | 33.33 | 654.5 | 135.98 | 3.06 | -29.87 | 73.67 | 1.35 | -40.29 |
| 23Q2 (15) | 0.42 | 26.23 | 9.65 | 6.51 | 2.68 | -5.38 | 4.19 | -23.12 | -85.82 | 62.00 | 37.5 | 511.44 | 131.94 | -43.98 | -29.1 | 72.69 | -43.98 | -34.63 |
| 23Q1 (14) | 0.34 | -4.43 | 2.25 | 6.34 | -4.23 | 21.69 | 5.45 | -65.96 | -88.31 | 45.09 | 263.64 | 430.48 | 235.51 | 6.28 | -24.16 | 129.76 | 2.13 | -37.82 |
| 22Q4 (13) | 0.35 | -8.47 | 22.16 | 6.62 | -10.3 | 75.6 | 16.01 | -25.74 | -69.42 | 12.40 | 13.17 | 143.93 | 221.59 | 14.27 | -35.36 | 127.05 | 2.97 | -49.27 |
| 22Q3 (12) | 0.38 | -0.7 | -6.65 | 7.38 | 7.27 | 29.47 | 21.56 | -27.01 | -57.09 | 10.96 | 8.05 | 73.94 | 193.91 | 4.2 | -27.86 | 123.39 | 10.97 | -34.12 |
| 22Q2 (11) | 0.39 | 17.7 | -13.87 | 6.88 | 32.05 | 10.97 | 29.54 | -36.62 | -31.22 | 10.14 | 19.29 | 43.89 | 186.09 | -40.07 | -25.67 | 111.19 | -46.72 | -37.58 |
| 22Q1 (10) | 0.33 | 14.18 | -30.69 | 5.21 | 38.2 | -25.68 | 46.61 | -10.98 | 54.64 | 8.50 | 67.21 | -14.49 | 310.53 | -9.42 | 15.55 | 208.68 | -16.67 | 17.28 |
| 21Q4 (9) | 0.29 | -30.05 | -42.99 | 3.77 | -33.86 | -51.04 | 52.36 | 4.2 | 153.19 | 5.08 | -19.3 | -64.5 | 342.83 | 27.54 | 8.28 | 250.42 | 33.7 | 14.59 |
| 21Q3 (8) | 0.41 | -8.38 | -21.51 | 5.7 | -8.06 | -31.24 | 50.25 | 17.0 | 197.16 | 6.30 | -10.62 | -71.37 | 268.81 | 7.38 | -26.97 | 187.30 | 5.14 | -12.85 |
| 21Q2 (7) | 0.45 | -5.28 | -17.81 | 6.2 | -11.55 | -26.54 | 42.95 | 42.5 | 475.74 | 7.05 | -29.11 | -82.9 | 250.34 | -6.85 | -14.4 | 178.14 | 0.11 | 19.47 |
| 21Q1 (6) | 0.48 | -6.09 | 0 | 7.01 | -8.96 | 0 | 30.14 | 45.74 | 0 | 9.94 | -30.59 | 0 | 268.75 | -15.11 | 0 | 177.94 | -18.57 | 0 |
| 20Q4 (5) | 0.51 | -3.69 | 0 | 7.7 | -7.12 | 0 | 20.68 | 22.29 | 0 | 14.32 | -34.91 | 0 | 316.60 | -13.98 | 0 | 218.53 | 1.68 | 0 |
| 20Q3 (4) | 0.53 | -4.05 | 0.0 | 8.29 | -1.78 | 0.0 | 16.91 | 126.68 | 0.0 | 22.00 | -46.6 | 0.0 | 368.07 | 25.85 | 0.0 | 214.92 | 44.14 | 0.0 |
| 20Q2 (3) | 0.55 | 0 | 0.0 | 8.44 | 0 | 0.0 | 7.46 | 0 | 0.0 | 41.20 | 0 | 0.0 | 292.47 | 0 | 0.0 | 149.11 | 0 | 0.0 |
