- 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) | 0.45 | 4.2 | 531.29 | 17.13 | 1513.98 | -11.65 | 6.15 | -77.24 | 2.91 | 218.91 | 144.47 | -2.77 | 120.95 | 2.4 |
| 2022 (9) | 0.43 | 2.05 | 453.59 | 66.54 | 1713.56 | 10.54 | 27.02 | -15.24 | 0.91 | 15.99 | 148.59 | -11.9 | 118.12 | -9.02 |
| 2021 (8) | 0.42 | -1.29 | 272.36 | 19.89 | 1550.22 | 18.09 | 31.88 | 3.61 | 0.79 | 15834.59 | 168.66 | 7.71 | 129.83 | 1.01 |
| 2020 (7) | 0.43 | 20.19 | 227.18 | 21.72 | 1312.79 | 9.34 | 30.77 | 35.19 | 0.00 | -99.52 | 156.58 | -26.54 | 128.53 | -29.8 |
| 2019 (6) | 0.35 | -19.98 | 186.64 | -31.07 | 1200.68 | 1.83 | 22.76 | 35.23 | 1.03 | -4.99 | 213.16 | 24.3 | 183.09 | 27.27 |
| 2018 (5) | 0.44 | -20.03 | 270.78 | 9.6 | 1179.13 | 7.94 | 16.83 | 39.78 | 1.09 | 26.27 | 171.49 | 16.3 | 143.86 | 51.03 |
| 2017 (4) | 0.55 | -7.35 | 247.07 | -20.36 | 1092.38 | 32.58 | 12.04 | -11.14 | 0.86 | -69.13 | 147.46 | 13.79 | 95.25 | 5.1 |
| 2016 (3) | 0.60 | 11.21 | 310.25 | 71.38 | 823.93 | -3.9 | 13.55 | -39.94 | 2.79 | 4288.03 | 129.59 | -10.49 | 90.63 | -9.43 |
| 2015 (2) | 0.54 | -14.13 | 181.03 | -11.87 | 857.38 | 12.88 | 22.56 | 32.32 | 0.06 | -91.53 | 144.77 | 7.86 | 100.07 | -2.14 |
| 2014 (1) | 0.63 | -2.37 | 205.42 | 8.0 | 759.54 | 17.79 | 17.05 | 1.13 | 0.75 | 0 | 134.22 | 3.8 | 102.26 | -8.27 |
| 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) | 0.45 | 2.25 | -2.67 | 452.16 | 6.54 | -12.44 | 10.07 | 438.5 | 11.64 | 6.54 | -83.77 | -18.45 | 178.30 | 1.19 | 26.62 | 139.43 | -1.68 | 26.46 |
| 24Q2 (19) | 0.44 | 1.21 | -0.8 | 424.4 | 0.25 | -9.79 | 1.87 | -47.77 | 2177.78 | 40.33 | 106.56 | 42.36 | 176.21 | -2.97 | 35.46 | 141.81 | -6.27 | 40.43 |
| 24Q1 (18) | 0.43 | -3.72 | -2.03 | 423.35 | -20.32 | -15.76 | 3.58 | -64.73 | 7.19 | 19.52 | 279.48 | -31.08 | 181.61 | 25.71 | 28.35 | 151.30 | 25.09 | 30.33 |
| 23Q4 (17) | 0.45 | -2.32 | 4.2 | 531.29 | 2.88 | 17.13 | 10.15 | 12.53 | -55.25 | 5.14 | -35.9 | 86.72 | 144.47 | 2.6 | -2.77 | 120.95 | 9.7 | 2.4 |
| 23Q3 (16) | 0.46 | 4.22 | 3.11 | 516.4 | 9.76 | 11.02 | 9.02 | 10122.22 | -76.94 | 8.03 | -71.67 | 164.76 | 140.81 | 8.25 | -7.41 | 110.26 | 9.19 | -2.52 |
| 23Q2 (15) | 0.44 | -0.05 | 2.84 | 470.47 | -6.38 | 20.57 | -0.09 | -102.69 | -100.4 | 28.33 | 0.0 | 540.97 | 130.08 | -8.07 | -8.78 | 100.98 | -13.02 | -2.5 |
| 23Q1 (14) | 0.44 | 2.4 | 6.68 | 502.55 | 10.79 | 98.79 | 3.34 | -85.27 | -86.72 | 28.33 | 928.07 | 548.73 | 141.50 | -4.77 | -14.63 | 116.09 | -1.72 | -6.2 |
| 22Q4 (13) | 0.43 | -3.34 | 2.05 | 453.59 | -2.49 | 66.54 | 22.68 | -42.01 | -60.79 | 2.76 | -9.1 | 76.57 | 148.59 | -2.29 | -11.9 | 118.12 | 4.43 | -9.02 |
| 22Q3 (12) | 0.44 | 3.94 | -1.05 | 465.15 | 19.21 | 54.07 | 39.11 | 74.52 | -0.96 | 3.03 | -31.41 | 21.73 | 152.08 | 6.65 | 3.27 | 113.11 | 9.21 | 17.69 |
| 22Q2 (11) | 0.43 | 3.69 | 0.09 | 390.19 | 54.34 | 63.21 | 22.41 | -10.93 | 115.27 | 4.42 | 1.21 | -56.25 | 142.60 | -13.97 | -8.95 | 103.57 | -16.31 | -7.56 |
| 22Q1 (10) | 0.41 | -2.05 | -3.68 | 252.81 | -7.18 | 3.6 | 25.16 | -56.5 | 54.55 | 4.37 | 179.82 | 803.76 | 165.75 | -1.73 | 12.6 | 123.76 | -4.68 | 9.71 |
| 21Q4 (9) | 0.42 | -6.27 | -1.29 | 272.36 | -9.79 | 19.89 | 57.84 | 46.47 | -8.21 | 1.56 | -37.33 | 16744.19 | 168.66 | 14.52 | 7.71 | 129.83 | 35.08 | 1.01 |
| 21Q3 (8) | 0.45 | 5.14 | 18.04 | 301.91 | 26.29 | 201.73 | 39.49 | 279.35 | 50.78 | 2.49 | -75.35 | -6.94 | 147.27 | -5.96 | -29.69 | 96.11 | -14.22 | -39.49 |
| 21Q2 (7) | 0.43 | -0.21 | 5.57 | 239.07 | -2.03 | 21.66 | 10.41 | -36.06 | -45.04 | 10.10 | 1990.59 | 190.04 | 156.61 | 6.39 | -24.71 | 112.04 | -0.68 | -37.56 |
| 21Q1 (6) | 0.43 | 0.38 | 35.06 | 244.03 | 7.42 | 33.76 | 16.28 | -74.16 | 12.35 | 0.48 | 5115.31 | -95.35 | 147.20 | -5.99 | -39.5 | 112.81 | -12.23 | -43.35 |
| 20Q4 (5) | 0.43 | 12.09 | 20.19 | 227.18 | 127.04 | 21.72 | 63.01 | 140.59 | 43.69 | 0.01 | -99.65 | -99.62 | 156.58 | -25.25 | -26.54 | 128.53 | -19.08 | -29.8 |
| 20Q3 (4) | 0.38 | -5.97 | 0.0 | 100.06 | -49.08 | 0.0 | 26.19 | 38.28 | 0.0 | 2.68 | -23.17 | 0.0 | 209.46 | 0.7 | 0.0 | 158.84 | -11.48 | 0.0 |
| 20Q2 (3) | 0.40 | 27.66 | 0.0 | 196.5 | 7.71 | 0.0 | 18.94 | 30.71 | 0.0 | 3.48 | -66.48 | 0.0 | 208.00 | -14.51 | 0.0 | 179.44 | -9.89 | 0.0 |
| 20Q1 (2) | 0.32 | -10.67 | 0.0 | 182.44 | -2.25 | 0.0 | 14.49 | -66.96 | 0.0 | 10.39 | 325.64 | 0.0 | 243.31 | 14.14 | 0.0 | 199.14 | 8.77 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 186.64 | 0.0 | 0.0 | 43.85 | 0.0 | 0.0 | 2.44 | 0.0 | 0.0 | 213.16 | 0.0 | 0.0 | 183.09 | 0.0 | 0.0 |
