- 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) | 0.20 | -18.76 | 1.77 | -16.9 | 13.67 | -4.61 | 94.64 | -18.85 | 0.60 | -0.08 | 544.68 | 24.46 | 443.44 | 28.58 |
| 2022 (9) | 0.25 | -8.54 | 2.13 | -15.48 | 14.33 | 12.57 | 116.63 | -5.75 | 0.60 | -31.01 | 437.62 | 2.65 | 344.88 | 1.77 |
| 2021 (8) | 0.27 | 3.32 | 2.52 | -3.82 | 12.73 | 26.42 | 123.74 | -7.8 | 0.88 | -19.97 | 426.34 | -11.38 | 338.87 | -13.7 |
| 2020 (7) | 0.26 | 35.16 | 2.62 | 303.08 | 10.07 | -9.28 | 134.21 | -69.42 | 1.10 | 0 | 481.11 | 16.68 | 392.68 | 16.84 |
| 2019 (6) | 0.19 | 16.55 | 0.65 | 1200.0 | 11.1 | 1.46 | 438.86 | -70.06 | 0.00 | 0 | 412.33 | -17.01 | 336.08 | -10.97 |
| 2018 (5) | 0.17 | 6.27 | 0.05 | -77.27 | 10.94 | 3.11 | 1465.81 | 178.05 | 0.00 | 0 | 496.82 | 1.72 | 377.50 | 1.56 |
| 2017 (4) | 0.16 | -0.32 | 0.22 | -24.14 | 10.61 | 22.52 | 527.18 | 10.3 | 0.01 | -71.6 | 488.43 | 7.94 | 371.69 | 5.56 |
| 2016 (3) | 0.16 | 4.39 | 0.29 | 45.0 | 8.66 | 4.46 | 477.96 | -39.49 | 0.02 | 0 | 452.52 | -24.26 | 352.12 | -26.91 |
| 2015 (2) | 0.15 | -4.39 | 0.2 | 42.86 | 8.29 | -9.5 | 789.83 | 73.81 | 0.00 | 0 | 597.45 | -10.46 | 481.78 | -11.11 |
| 2014 (1) | 0.16 | -32.94 | 0.14 | -66.67 | 9.16 | 13.23 | 454.42 | 117.87 | 0.06 | 0 | 667.26 | 83.07 | 542.01 | 112.62 |
| 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) | 0.22 | -21.78 | 7.01 | 2.05 | 21.3 | 13.89 | 69.72 | -25.75 | -43.88 | 2.94 | 39.42 | 55.08 | 462.67 | 45.55 | -16.37 | 374.43 | 42.59 | -15.46 |
| 24Q2 (19) | 0.28 | 48.3 | -6.09 | 1.69 | -2.31 | -8.15 | 93.90 | -11.55 | 2.35 | 2.11 | -14.55 | -15.12 | 317.88 | -47.64 | 4.0 | 262.59 | -46.86 | 5.12 |
| 24Q1 (18) | 0.19 | -6.37 | -16.13 | 1.73 | -2.26 | -7.98 | 106.16 | 29.12 | 33.38 | 2.47 | -8.56 | -24.37 | 607.09 | 11.46 | 24.9 | 494.17 | 11.44 | 25.88 |
| 23Q4 (17) | 0.20 | -1.47 | -18.76 | 1.77 | -1.67 | -16.9 | 82.22 | -33.82 | 2.7 | 2.70 | 42.36 | -7.7 | 544.68 | -1.55 | 24.46 | 443.44 | 0.12 | 28.58 |
| 23Q3 (16) | 0.20 | -31.36 | -23.91 | 1.8 | -2.17 | -17.05 | 124.23 | 35.42 | -11.19 | 1.90 | -23.69 | -8.97 | 553.23 | 81.0 | 44.56 | 442.92 | 77.3 | 48.11 |
| 23Q2 (15) | 0.30 | 32.44 | -12.12 | 1.84 | -2.13 | -26.98 | 91.74 | 15.27 | -35.39 | 2.49 | -23.86 | 6.66 | 305.66 | -37.11 | 9.65 | 249.81 | -36.37 | 13.36 |
| 23Q1 (14) | 0.22 | -9.3 | -14.29 | 1.88 | -11.74 | -25.4 | 79.59 | -0.59 | -26.58 | 3.26 | 11.58 | -15.99 | 486.05 | 11.07 | 9.34 | 392.58 | 13.83 | 11.14 |
| 22Q4 (13) | 0.25 | -7.72 | -8.54 | 2.13 | -1.84 | -15.48 | 80.06 | -42.77 | -24.14 | 2.93 | 40.42 | -25.05 | 437.62 | 14.35 | 2.65 | 344.88 | 15.33 | 1.77 |
| 22Q3 (12) | 0.27 | -20.73 | -3.8 | 2.17 | -13.89 | -13.89 | 139.89 | -1.49 | -15.24 | 2.08 | -10.59 | -23.25 | 382.71 | 37.3 | -7.9 | 299.05 | 35.71 | -8.81 |
| 22Q2 (11) | 0.34 | 29.18 | 32.94 | 2.52 | 0.0 | 0.0 | 142.00 | 30.98 | 5.6 | 2.33 | -40.03 | -31.58 | 278.75 | -37.3 | -46.78 | 220.36 | -37.62 | -48.91 |
| 22Q1 (10) | 0.26 | -3.22 | 0.73 | 2.52 | 0.0 | -0.4 | 108.41 | 2.72 | 19.33 | 3.89 | -0.46 | -24.45 | 444.55 | 4.27 | -11.39 | 353.23 | 4.24 | -15.19 |
| 21Q4 (9) | 0.27 | -2.94 | 3.32 | 2.52 | 0.0 | -3.82 | 105.54 | -36.06 | -0.21 | 3.90 | 43.8 | -3.97 | 426.34 | 2.59 | -11.38 | 338.87 | 3.33 | -13.7 |
| 21Q3 (8) | 0.28 | 9.55 | -1.83 | 2.52 | 0.0 | -16.56 | 165.05 | 22.74 | 29.83 | 2.71 | -20.29 | -14.91 | 415.56 | -20.65 | 5.73 | 327.94 | -23.96 | 6.0 |
| 21Q2 (7) | 0.25 | -2.12 | -26.96 | 2.52 | -0.4 | 0.0 | 134.47 | 48.01 | -40.43 | 3.41 | -33.78 | -12.16 | 523.73 | 4.4 | 93.1 | 431.28 | 3.55 | 104.33 |
| 21Q1 (6) | 0.26 | -0.73 | 49.71 | 2.53 | -3.44 | 406.0 | 90.85 | -14.1 | -20.9 | 5.14 | 26.53 | 0 | 501.67 | 4.27 | 20.34 | 416.50 | 6.07 | 40.1 |
| 20Q4 (5) | 0.26 | -7.78 | 35.16 | 2.62 | -13.25 | 303.08 | 105.76 | -16.81 | -62.85 | 4.06 | 27.42 | 0 | 481.11 | 22.41 | 16.68 | 392.68 | 26.92 | 26.8 |
| 20Q3 (4) | 0.28 | -18.49 | 0.0 | 3.02 | 19.84 | 0.0 | 127.13 | -43.69 | 0.0 | 3.19 | -17.72 | 0.0 | 393.04 | 44.92 | 0.0 | 309.39 | 46.58 | 0.0 |
| 20Q2 (3) | 0.35 | 100.63 | 0.0 | 2.52 | 404.0 | 0.0 | 225.75 | 96.56 | 0.0 | 3.88 | 0 | 0.0 | 271.22 | -34.94 | 0.0 | 211.07 | -29.0 | 0.0 |
| 20Q1 (2) | 0.17 | -10.38 | 0.0 | 0.5 | -23.08 | 0.0 | 114.85 | -59.66 | 0.0 | 0.00 | 0 | 0.0 | 416.87 | 1.1 | 0.0 | 297.28 | -4.01 | 0.0 |
| 19Q4 (1) | 0.19 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 284.68 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 412.33 | 0.0 | 0.0 | 309.69 | 0.0 | 0.0 |
