- 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) | 0.57 | -5.98 | 16.81 | 2.63 | 34.98 | -1.44 | 8.39 | 115.13 | 6.25 | -84.64 | 239.83 | 20.51 | 172.47 | 19.04 |
| 2022 (9) | 0.61 | -0.16 | 16.38 | -6.29 | 35.49 | -6.51 | 3.90 | 37.32 | 40.72 | 136.14 | 199.01 | 10.41 | 144.89 | 4.86 |
| 2021 (8) | 0.61 | 2.07 | 17.48 | 5.05 | 37.96 | 43.68 | 2.84 | 294.44 | 17.25 | -76.79 | 180.24 | -14.44 | 138.17 | -13.39 |
| 2020 (7) | 0.60 | 10.3 | 16.64 | 37.86 | 26.42 | -21.3 | 0.72 | -69.23 | 74.31 | 76.93 | 210.67 | 9.67 | 159.54 | 24.71 |
| 2019 (6) | 0.54 | -1.08 | 12.07 | 19.98 | 33.57 | -13.97 | 2.34 | -54.39 | 42.00 | 400.63 | 192.09 | 1.76 | 127.93 | 1.73 |
| 2018 (5) | 0.55 | -3.52 | 10.06 | -27.36 | 39.02 | -2.62 | 5.13 | 10.8 | 8.39 | -39.35 | 188.77 | 4.31 | 125.76 | -7.5 |
| 2017 (4) | 0.57 | 2.05 | 13.85 | 26.37 | 40.07 | -4.32 | 4.63 | -66.95 | 13.83 | 321.23 | 180.97 | 17.43 | 135.95 | 36.5 |
| 2016 (3) | 0.56 | 2.96 | 10.96 | 15.37 | 41.88 | 21.43 | 14.01 | 47.01 | 3.28 | -37.28 | 154.11 | 0.97 | 99.60 | 3.2 |
| 2015 (2) | 0.54 | 13.17 | 9.5 | 16.85 | 34.49 | -13.97 | 9.53 | -54.31 | 5.24 | 272.29 | 152.63 | -11.12 | 96.51 | -19.17 |
| 2014 (1) | 0.48 | -13.09 | 8.13 | 26.44 | 40.09 | -1.96 | 20.86 | -2.48 | 1.41 | 0 | 171.72 | 13.19 | 119.40 | 16.35 |
| 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) | 0.59 | -3.14 | 2.5 | 16.9 | 1.56 | 0.78 | 8.79 | 223.16 | -9.75 | 22.11 | -73.43 | 13.49 | 210.08 | 5.59 | -11.46 | 149.34 | 3.03 | -12.1 |
| 24Q2 (19) | 0.61 | 2.65 | 5.25 | 16.64 | -1.07 | -1.77 | 2.72 | -86.4 | -86.48 | 83.21 | 754.56 | 720.42 | 198.96 | -6.16 | -17.64 | 144.95 | -4.34 | -18.01 |
| 24Q1 (18) | 0.59 | 2.81 | -3.63 | 16.82 | 0.06 | -6.5 | 20.00 | 573.93 | 158.06 | 9.74 | -50.03 | -65.27 | 212.02 | -11.6 | 1.41 | 151.53 | -12.14 | -0.41 |
| 23Q4 (17) | 0.57 | 0.28 | -5.98 | 16.81 | 0.24 | 2.63 | -4.22 | -143.33 | 17.09 | 19.49 | 0.0 | 12.38 | 239.83 | 1.08 | 20.51 | 172.47 | 1.52 | 19.04 |
| 23Q3 (16) | 0.57 | -0.54 | -5.86 | 16.77 | -1.0 | -5.57 | 9.74 | -51.59 | -36.42 | 19.49 | 92.11 | 12.38 | 237.27 | -1.78 | 17.14 | 169.89 | -3.9 | 11.87 |
| 23Q2 (15) | 0.57 | -6.02 | -6.72 | 16.94 | -5.84 | -6.62 | 20.12 | 159.61 | 1086.27 | 10.14 | -63.83 | -74.87 | 241.56 | 15.54 | 20.74 | 176.78 | 16.18 | 24.81 |
| 23Q1 (14) | 0.61 | 0.3 | 0.48 | 17.99 | 9.83 | -0.17 | 7.75 | 252.26 | -2.15 | 28.04 | 61.74 | -30.53 | 209.07 | 5.06 | 0.31 | 152.16 | 5.02 | -1.88 |
| 22Q4 (13) | 0.61 | 0.41 | -0.16 | 16.38 | -7.77 | -6.29 | -5.09 | -133.22 | -228.54 | 17.34 | 0.0 | -55.91 | 199.01 | -1.75 | 10.41 | 144.89 | -4.59 | 4.86 |
| 22Q3 (12) | 0.61 | -1.44 | -2.08 | 17.76 | -2.09 | 14.21 | 15.32 | 850.98 | 166.43 | 17.34 | -57.05 | -49.45 | 202.56 | 1.25 | 27.73 | 151.86 | 7.22 | 36.0 |
| 22Q2 (11) | 0.62 | 1.23 | 0.31 | 18.14 | 0.67 | 16.96 | -2.04 | -125.76 | -141.21 | 40.36 | 0.0 | 98.51 | 200.06 | -4.01 | 30.93 | 141.64 | -8.66 | 26.72 |
| 22Q1 (10) | 0.61 | -0.34 | 0.35 | 18.02 | 3.09 | 8.75 | 7.92 | 100.0 | 348.28 | 40.36 | 2.65 | -25.32 | 208.42 | 15.63 | 34.71 | 155.07 | 12.23 | 37.41 |
| 21Q4 (9) | 0.61 | -1.52 | 2.07 | 17.48 | 12.41 | 5.05 | 3.96 | -31.13 | 2.59 | 39.32 | 14.64 | -27.25 | 180.24 | 13.66 | -14.44 | 138.17 | 23.74 | -13.39 |
| 21Q3 (8) | 0.62 | 0.96 | 9.32 | 15.55 | 0.26 | 0.91 | 5.75 | 16.16 | 784.62 | 34.30 | 68.69 | -82.07 | 158.58 | 3.78 | -25.87 | 111.66 | -0.1 | -28.29 |
| 21Q2 (7) | 0.61 | 1.27 | 9.67 | 15.51 | -6.4 | 6.82 | 4.95 | 255.17 | 205.1 | 20.33 | -62.38 | -89.37 | 152.80 | -1.24 | -30.58 | 111.77 | -0.96 | -28.15 |
| 21Q1 (6) | 0.61 | 1.37 | 8.18 | 16.57 | -0.42 | 6.63 | -3.19 | -182.64 | -213.12 | 54.05 | 0.0 | -71.75 | 154.72 | -26.56 | -28.41 | 112.85 | -29.27 | -21.13 |
| 20Q4 (5) | 0.60 | 5.48 | 10.3 | 16.64 | 7.98 | 37.86 | 3.86 | 493.85 | -49.67 | 54.05 | -71.75 | 76.09 | 210.67 | -1.51 | 9.67 | 159.54 | 2.47 | 24.71 |
| 20Q3 (4) | 0.57 | 1.29 | 0.0 | 15.41 | 6.13 | 0.0 | 0.65 | 113.8 | 0.0 | 191.33 | 0.0 | 0.0 | 213.91 | -2.82 | 0.0 | 155.70 | 0.1 | 0.0 |
| 20Q2 (3) | 0.56 | -0.11 | 0.0 | 14.52 | -6.56 | 0.0 | -4.71 | -267.02 | 0.0 | 191.33 | 0.0 | 0.0 | 220.12 | 1.85 | 0.0 | 155.55 | 8.71 | 0.0 |
| 20Q1 (2) | 0.56 | 3.35 | 0.0 | 15.54 | 28.75 | 0.0 | 2.82 | -63.23 | 0.0 | 191.33 | 523.39 | 0.0 | 216.12 | 12.51 | 0.0 | 143.09 | 11.85 | 0.0 |
| 19Q4 (1) | 0.54 | 0.0 | 0.0 | 12.07 | 0.0 | 0.0 | 7.67 | 0.0 | 0.0 | 30.69 | 0.0 | 0.0 | 192.09 | 0.0 | 0.0 | 127.93 | 0.0 | 0.0 |
