- 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 | 10.49 | 5.85 | 28.57 | 5.29 | -20.33 | -1.79 | 0 | 0.15 | 0.0 | 204.41 | 3.88 | 164.97 | 13.1 |
| 2022 (9) | 0.37 | 1.81 | 4.55 | 11.25 | 6.64 | -12.86 | -0.19 | 0 | 0.15 | 0.0 | 196.78 | -5.28 | 145.86 | -11.48 |
| 2021 (8) | 0.36 | -21.94 | 4.09 | 28.21 | 7.62 | -8.74 | 33.83 | 819.29 | 0.15 | -94.58 | 207.74 | -10.6 | 164.77 | -4.54 |
| 2020 (7) | 0.47 | 10.36 | 3.19 | 27.6 | 8.35 | -15.91 | 3.68 | -41.31 | 2.72 | 0 | 232.36 | 2.87 | 172.60 | -5.65 |
| 2019 (6) | 0.42 | 28.23 | 2.5 | 19.05 | 9.93 | -8.39 | 6.27 | -53.07 | 0.00 | 0 | 225.87 | 13.64 | 182.94 | 16.14 |
| 2018 (5) | 0.33 | 0.3 | 2.1 | 7.69 | 10.84 | -1.54 | 13.36 | -38.09 | 0.00 | 0 | 198.76 | -4.57 | 157.52 | 0.58 |
| 2017 (4) | 0.33 | 39.38 | 1.95 | 19400.0 | 11.01 | 1.66 | 21.58 | -95.46 | 0.00 | 0 | 208.27 | -49.24 | 156.61 | -51.04 |
| 2016 (3) | 0.24 | 4.94 | 0.01 | -85.71 | 10.83 | -1.19 | 475.09 | 88.46 | 0.00 | 0 | 410.34 | -9.47 | 319.87 | -12.13 |
| 2015 (2) | 0.22 | -16.77 | 0.07 | -53.33 | 10.96 | -14.11 | 252.09 | 69.23 | 0.00 | 0 | 453.28 | 12.72 | 364.01 | 16.0 |
| 2014 (1) | 0.27 | -10.15 | 0.15 | -54.55 | 12.76 | -6.38 | 148.96 | 15.81 | 0.16 | 0 | 402.12 | 17.84 | 313.81 | 22.72 |
| 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) | 0.39 | -0.84 | 0.28 | 5.87 | -0.51 | 19.8 | -1.61 | -107.21 | 49.53 | 2.37 | 0.0 | -77.47 | 213.54 | -2.29 | 0.28 | 177.25 | -2.78 | 5.78 |
| 24Q2 (19) | 0.39 | -5.49 | 4.0 | 5.9 | -4.38 | 18.95 | 22.33 | 37.67 | 671.1 | 2.37 | -30.94 | -77.47 | 218.54 | 6.32 | 12.52 | 182.31 | 14.44 | 18.42 |
| 24Q1 (18) | 0.41 | 1.27 | 15.86 | 6.17 | 5.47 | 31.84 | 16.22 | 5693.1 | 5132.26 | 3.42 | -90.28 | -67.38 | 205.55 | 0.56 | 2.46 | 159.31 | -3.43 | 2.21 |
| 23Q4 (17) | 0.41 | 5.67 | 10.49 | 5.85 | 19.39 | 28.57 | -0.29 | 90.91 | 97.42 | 35.25 | 235.71 | 1536.61 | 204.41 | -4.01 | 3.88 | 164.97 | -1.55 | 13.1 |
| 23Q3 (16) | 0.39 | 2.84 | -3.77 | 4.9 | -1.21 | -6.31 | -3.19 | 18.41 | -129.4 | 10.50 | 0.0 | 387.5 | 212.94 | 9.63 | 15.11 | 167.57 | 8.85 | 24.68 |
| 23Q2 (15) | 0.38 | 5.28 | -7.75 | 4.96 | 5.98 | 10.71 | -3.91 | -1361.29 | -164.31 | 10.50 | 0.0 | -66.13 | 194.23 | -3.18 | 7.52 | 153.95 | -1.23 | 37.14 |
| 23Q1 (14) | 0.36 | -3.42 | 4.92 | 4.68 | 2.86 | 34.1 | 0.31 | 102.76 | 109.23 | 10.50 | 387.5 | 1659.46 | 200.61 | 1.95 | -8.67 | 155.86 | 6.86 | -6.75 |
| 22Q4 (13) | 0.37 | -7.97 | 1.81 | 4.55 | -13.0 | 11.25 | -11.23 | -203.5 | -133.15 | 2.15 | 0.0 | 260.91 | 196.78 | 6.37 | -5.28 | 145.86 | 8.53 | -11.48 |
| 22Q3 (12) | 0.40 | -1.42 | 0.45 | 5.23 | 16.74 | 5.02 | 10.85 | 78.45 | 339.27 | 2.15 | -93.05 | -83.85 | 184.99 | 2.4 | -0.72 | 134.40 | 19.72 | -11.61 |
| 22Q2 (11) | 0.41 | 19.74 | 4.96 | 4.48 | 28.37 | 10.34 | 6.08 | 280.95 | 138.02 | 31.00 | 5094.59 | 14726.09 | 180.65 | -17.76 | -5.81 | 112.26 | -32.84 | -28.67 |
| 22Q1 (10) | 0.34 | -6.29 | -17.38 | 3.49 | -14.67 | -31.43 | -3.36 | -109.92 | -103.04 | 0.60 | 0.0 | 185.41 | 219.65 | 5.73 | 18.47 | 167.15 | 1.44 | 4.8 |
| 21Q4 (9) | 0.36 | -9.2 | -21.94 | 4.09 | -17.87 | 28.21 | 33.88 | 1271.66 | 420.23 | 0.60 | -95.52 | 0 | 207.74 | 11.49 | -10.6 | 164.77 | 8.37 | -4.54 |
| 21Q3 (8) | 0.40 | 3.0 | -15.32 | 4.98 | 22.66 | 56.11 | 2.47 | 115.45 | -86.68 | 13.33 | 6276.81 | 0 | 186.33 | -2.85 | -3.84 | 152.05 | -3.39 | -8.43 |
| 21Q2 (7) | 0.39 | -5.74 | -8.4 | 4.06 | -20.24 | 103.0 | -15.99 | -114.49 | -274.95 | 0.21 | 0.0 | 0 | 191.80 | 3.45 | -15.13 | 157.39 | -1.32 | -16.34 |
| 21Q1 (6) | 0.41 | -11.46 | 0.63 | 5.09 | 59.56 | 112.08 | 110.37 | 1143.19 | 9073.17 | 0.21 | 0 | 0 | 185.41 | -20.21 | -22.49 | 159.50 | -7.59 | -19.23 |
| 20Q4 (5) | 0.47 | -1.5 | 10.36 | 3.19 | 0.0 | 27.6 | -10.58 | -157.07 | -210.09 | 0.00 | 0 | 0 | 232.36 | 19.92 | 2.87 | 172.60 | 3.94 | -5.65 |
| 20Q3 (4) | 0.47 | 11.43 | 0.0 | 3.19 | 59.5 | 0.0 | 18.54 | 102.84 | 0.0 | 0.00 | 0 | 0.0 | 193.77 | -14.26 | 0.0 | 166.05 | -11.74 | 0.0 |
| 20Q2 (3) | 0.43 | 3.56 | 0.0 | 2.0 | -16.67 | 0.0 | 9.14 | 843.09 | 0.0 | 0.00 | 0 | 0.0 | 226.00 | -5.52 | 0.0 | 188.13 | -4.73 | 0.0 |
| 20Q1 (2) | 0.41 | -2.91 | 0.0 | 2.4 | -4.0 | 0.0 | -1.23 | -112.8 | 0.0 | 0.00 | 0 | 0.0 | 239.20 | 5.9 | 0.0 | 197.47 | 7.94 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 2.5 | 0.0 | 0.0 | 9.61 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 225.87 | 0.0 | 0.0 | 182.94 | 0.0 | 0.0 |
