- 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) | 0.50 | -2.52 | 4.64 | 4.74 | 10.12 | -3.16 | 15.86 | 10.99 | 2.67 | -4.04 | 193.00 | 5.89 | 152.15 | 6.21 |
| 2022 (9) | 0.51 | -13.91 | 4.43 | -16.89 | 10.45 | -8.09 | 14.29 | -27.9 | 2.78 | 84.01 | 182.27 | 32.89 | 143.25 | 36.48 |
| 2021 (8) | 0.59 | -4.34 | 5.33 | -2.2 | 11.37 | 26.61 | 19.82 | 59.58 | 1.51 | -14.77 | 137.16 | 11.93 | 104.96 | 9.16 |
| 2020 (7) | 0.62 | -5.76 | 5.45 | -12.66 | 8.98 | 3.94 | 12.42 | 472.35 | 1.77 | -77.18 | 122.54 | 12.89 | 96.15 | 13.67 |
| 2019 (6) | 0.66 | 4.52 | 6.24 | 6.3 | 8.64 | 4.98 | 2.17 | -65.66 | 7.77 | 0.0 | 108.55 | -2.04 | 84.59 | 10.34 |
| 2018 (5) | 0.63 | 0 | 5.87 | 0 | 8.23 | 0 | 6.32 | 0 | 7.77 | 0 | 110.81 | 0 | 76.66 | 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) | 0.53 | 0.32 | 5.32 | 4.51 | 5.37 | -4.04 | 28.45 | 30.27 | 65.99 | 6.62 | -25.39 | -45.01 | 161.41 | -2.52 | -16.67 | 124.05 | -3.3 | -18.0 |
| 24Q2 (19) | 0.53 | 5.5 | 8.3 | 4.28 | -6.35 | 10.31 | 21.84 | 14.53 | 1.77 | 8.88 | -0.91 | -10.86 | 165.59 | -9.72 | -18.29 | 128.28 | -10.54 | -18.75 |
| 24Q1 (18) | 0.50 | 0.88 | 3.2 | 4.57 | -1.51 | 4.1 | 19.07 | 37.49 | 76.25 | 8.96 | 10.64 | -49.61 | 183.41 | -4.97 | -6.01 | 143.40 | -5.75 | -4.68 |
| 23Q4 (17) | 0.50 | -1.36 | -2.52 | 4.64 | -1.28 | 4.74 | 13.87 | -19.08 | 145.49 | 8.10 | -32.77 | -81.02 | 193.00 | -0.37 | 5.89 | 152.15 | 0.58 | 6.21 |
| 23Q3 (16) | 0.51 | 3.16 | -12.9 | 4.7 | 21.13 | -20.74 | 17.14 | -20.13 | 14.42 | 12.05 | 20.94 | 51.82 | 193.71 | -4.42 | 27.68 | 151.28 | -4.18 | 24.8 |
| 23Q2 (15) | 0.49 | 0.53 | -19.04 | 3.88 | -11.62 | -28.41 | 21.46 | 98.34 | 73.06 | 9.96 | -43.99 | -11.56 | 202.66 | 3.86 | 57.49 | 157.88 | 4.95 | 56.75 |
| 23Q1 (14) | 0.49 | -4.71 | -14.03 | 4.39 | -0.9 | -18.1 | 10.82 | 91.5 | -54.56 | 17.79 | -58.31 | 255.71 | 195.13 | 7.06 | 34.63 | 150.44 | 5.02 | 32.19 |
| 22Q4 (13) | 0.51 | -11.86 | -13.91 | 4.43 | -25.3 | -16.89 | 5.65 | -62.28 | -51.83 | 42.67 | 437.67 | 312.9 | 182.27 | 20.14 | 32.89 | 143.25 | 18.17 | 36.48 |
| 22Q3 (12) | 0.58 | -4.11 | -4.16 | 5.93 | 9.41 | 10.63 | 14.98 | 20.81 | -42.36 | 7.94 | -29.54 | 78.77 | 151.71 | 17.9 | 13.59 | 121.22 | 20.35 | 17.48 |
| 22Q2 (11) | 0.61 | 6.75 | 0.05 | 5.42 | 1.12 | 11.52 | 12.40 | -47.92 | -48.33 | 11.26 | 125.26 | 131.7 | 128.68 | -11.22 | -2.2 | 100.72 | -11.5 | -0.09 |
| 22Q1 (10) | 0.57 | -4.57 | -8.53 | 5.36 | 0.56 | -4.29 | 23.81 | 102.98 | 32.28 | 5.00 | -51.61 | -14.11 | 144.94 | 5.67 | 13.95 | 113.81 | 8.43 | 11.41 |
| 21Q4 (9) | 0.59 | -1.88 | -4.34 | 5.33 | -0.56 | -2.2 | 11.73 | -54.87 | -34.8 | 10.33 | 132.78 | 332.12 | 137.16 | 2.7 | 11.93 | 104.96 | 1.73 | 9.16 |
| 21Q3 (8) | 0.61 | 0.1 | 0 | 5.36 | 10.29 | 0 | 25.99 | 8.29 | 0 | 4.44 | -8.68 | 0 | 133.56 | 1.51 | 0 | 103.18 | 2.35 | 0 |
| 21Q2 (7) | 0.61 | -2.4 | 0 | 4.86 | -13.21 | 0 | 24.00 | 33.33 | 0 | 4.86 | -16.5 | 0 | 131.57 | 3.44 | 0 | 100.81 | -1.31 | 0 |
| 21Q1 (6) | 0.62 | -0.21 | 0 | 5.6 | 2.75 | 0 | 18.00 | 0.06 | 0 | 5.82 | 143.44 | 0 | 127.20 | 3.8 | 0 | 102.15 | 6.24 | 0 |
| 20Q4 (5) | 0.62 | 0 | 0 | 5.45 | 0 | 0 | 17.99 | 0 | 0 | 2.39 | 0 | 0 | 122.54 | 0 | 0 | 96.15 | 0 | 0 |
