- 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) | 0.59 | -3.77 | 24.56 | 24.67 | 604.88 | -23.67 | 23.15 | 71.1 | 0.28 | 64.38 | 139.34 | 6.14 | 103.33 | 13.09 |
| 2022 (9) | 0.61 | -8.21 | 19.7 | -51.89 | 792.41 | 10.59 | 13.53 | -23.52 | 0.17 | -62.11 | 131.28 | 4.84 | 91.37 | 21.44 |
| 2021 (8) | 0.67 | -0.68 | 40.95 | 95.65 | 716.5 | 5.0 | 17.69 | 22.51 | 0.45 | 25.81 | 125.22 | -0.35 | 75.24 | -9.5 |
| 2020 (7) | 0.67 | -7.54 | 20.93 | 41.61 | 682.41 | -15.39 | 14.44 | -3.6 | 0.35 | 401.76 | 125.66 | 7.26 | 83.14 | 2.16 |
| 2019 (6) | 0.73 | 11.31 | 14.78 | -3.4 | 806.5 | 24.44 | 14.98 | -72.67 | 0.07 | -45.93 | 117.16 | -2.98 | 81.38 | -8.07 |
| 2018 (5) | 0.65 | -0.47 | 15.3 | 16.08 | 648.11 | 6.7 | 54.82 | -30.2 | 0.13 | 224.2 | 120.76 | -4.21 | 88.52 | -6.23 |
| 2017 (4) | 0.66 | -2.07 | 13.18 | 75.5 | 607.42 | -5.58 | 78.54 | 150.05 | 0.04 | -64.37 | 126.07 | 3.4 | 94.40 | 3.96 |
| 2016 (3) | 0.67 | -2.94 | 7.51 | -76.17 | 643.29 | -1.92 | 31.41 | 91.17 | 0.11 | -80.97 | 121.92 | 4.85 | 90.80 | 4.84 |
| 2015 (2) | 0.69 | 3.41 | 31.52 | -15.5 | 655.89 | 25.55 | 16.43 | 61.39 | 0.60 | 2.15 | 116.28 | -2.99 | 86.61 | -6.29 |
| 2014 (1) | 0.67 | 2.61 | 37.3 | 435.15 | 522.4 | 23.44 | 10.18 | -78.51 | 0.58 | 0 | 119.86 | -4.66 | 92.42 | -1.66 |
| 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) | 0.60 | -2.24 | -1.34 | 32.4 | -2.96 | -9.62 | 28.71 | 0.7 | 26.48 | 0.79 | -14.49 | -17.72 | 139.61 | 2.65 | 2.35 | 106.82 | 1.03 | 2.05 |
| 24Q2 (19) | 0.61 | 5.23 | -5.0 | 33.39 | -5.12 | -22.98 | 28.51 | 6.62 | 18.69 | 0.92 | -15.16 | 39.25 | 136.01 | -4.71 | 7.32 | 105.73 | -2.7 | 10.64 |
| 24Q1 (18) | 0.58 | -1.41 | -0.9 | 35.19 | 43.28 | 41.1 | 26.74 | 7.13 | 24.95 | 1.09 | -21.95 | 30.32 | 142.73 | 2.43 | 4.11 | 108.66 | 5.16 | 12.62 |
| 23Q4 (17) | 0.59 | -2.72 | -3.77 | 24.56 | -31.49 | 24.67 | 24.96 | 9.96 | 85.85 | 1.40 | 45.31 | 81.11 | 139.34 | 2.16 | 6.14 | 103.33 | -1.28 | 13.09 |
| 23Q3 (16) | 0.61 | -5.87 | -9.21 | 35.85 | -17.3 | -46.62 | 22.70 | -5.5 | 67.53 | 0.96 | 44.72 | -13.76 | 136.40 | 7.63 | 7.96 | 104.67 | 9.53 | 15.59 |
| 23Q2 (15) | 0.64 | 9.76 | -7.32 | 43.35 | 73.82 | -52.89 | 24.02 | 12.24 | 62.85 | 0.66 | -20.6 | -69.65 | 126.73 | -7.56 | 2.44 | 95.56 | -0.95 | 18.44 |
| 23Q1 (14) | 0.59 | -4.26 | -14.97 | 24.94 | 26.6 | -78.44 | 21.40 | 59.34 | 74.98 | 0.84 | 8.47 | -71.23 | 137.09 | 4.43 | 9.82 | 96.48 | 5.59 | 22.16 |
| 22Q4 (13) | 0.61 | -8.22 | -8.21 | 19.7 | -70.67 | -51.89 | 13.43 | -0.89 | -9.38 | 0.77 | -30.8 | -61.69 | 131.28 | 3.91 | 4.84 | 91.37 | 0.91 | 21.44 |
| 22Q3 (12) | 0.67 | -3.91 | -5.72 | 67.16 | -27.01 | -43.46 | 13.55 | -8.14 | -34.19 | 1.11 | -49.07 | -32.69 | 126.34 | 2.13 | 5.14 | 90.55 | 12.23 | 14.42 |
| 22Q2 (11) | 0.69 | 0.71 | -3.31 | 92.01 | -20.45 | -24.66 | 14.75 | 20.61 | -18.01 | 2.19 | -24.73 | 16.5 | 123.71 | -0.9 | 2.15 | 80.68 | 2.15 | -4.96 |
| 22Q1 (10) | 0.69 | 3.35 | -1.02 | 115.66 | 182.44 | 10.2 | 12.23 | -17.48 | -31.83 | 2.91 | 44.44 | 10.0 | 124.83 | -0.31 | -1.16 | 78.98 | 4.97 | -10.61 |
| 21Q4 (9) | 0.67 | -5.73 | -0.68 | 40.95 | -65.52 | 95.65 | 14.82 | -28.02 | -23.84 | 2.01 | 21.57 | 8.42 | 125.22 | 4.21 | -0.35 | 75.24 | -4.93 | -9.5 |
| 21Q3 (8) | 0.71 | -1.46 | 0.4 | 118.78 | -2.74 | 66.76 | 20.59 | 14.45 | -25.18 | 1.65 | -11.85 | 251.41 | 120.16 | -0.78 | 0.06 | 79.14 | -6.77 | -8.85 |
| 21Q2 (7) | 0.72 | 3.1 | 2.25 | 122.12 | 16.36 | 51.78 | 17.99 | 0.28 | 49.92 | 1.88 | -28.93 | 325.34 | 121.11 | -4.1 | 2.48 | 84.89 | -3.92 | -2.93 |
| 21Q1 (6) | 0.70 | 3.7 | -2.42 | 104.95 | 401.43 | 10.89 | 17.94 | -7.81 | 230.39 | 2.64 | 42.36 | 382.83 | 126.29 | 0.5 | 5.55 | 88.35 | 6.27 | 0.9 |
| 20Q4 (5) | 0.67 | -4.71 | -7.54 | 20.93 | -70.62 | 41.61 | 19.46 | -29.29 | 9.63 | 1.86 | 294.06 | 639.78 | 125.66 | 4.64 | 7.26 | 83.14 | -4.24 | 2.16 |
| 20Q3 (4) | 0.71 | 0.36 | 0.0 | 71.23 | -11.47 | 0.0 | 27.52 | 129.33 | 0.0 | 0.47 | 6.69 | 0.0 | 120.09 | 1.62 | 0.0 | 86.82 | -0.72 | 0.0 |
| 20Q2 (3) | 0.70 | -1.61 | 0.0 | 80.46 | -14.98 | 0.0 | 12.00 | 120.99 | 0.0 | 0.44 | -19.33 | 0.0 | 118.18 | -1.23 | 0.0 | 87.45 | -0.13 | 0.0 |
| 20Q1 (2) | 0.71 | -1.73 | 0.0 | 94.64 | 540.32 | 0.0 | 5.43 | -69.41 | 0.0 | 0.55 | 118.12 | 0.0 | 119.65 | 2.13 | 0.0 | 87.56 | 7.59 | 0.0 |
| 19Q4 (1) | 0.73 | 0.0 | 0.0 | 14.78 | 0.0 | 0.0 | 17.75 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 117.16 | 0.0 | 0.0 | 81.38 | 0.0 | 0.0 |
