- 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 | -1.36 | 0.31 | -51.56 | 10.04 | 2.87 | 81.35 | -11.12 | 0.24 | -24.47 | 223.64 | 1.83 | 148.75 | 6.92 |
| 2022 (9) | 0.41 | 5.25 | 0.64 | 72.97 | 9.76 | -2.79 | 91.53 | -15.19 | 0.32 | -12.58 | 219.63 | -7.3 | 139.12 | -15.26 |
| 2021 (8) | 0.39 | -4.13 | 0.37 | -7.5 | 10.04 | -0.5 | 107.92 | 14.04 | 0.37 | 9.68 | 236.93 | 4.01 | 164.17 | 1.21 |
| 2020 (7) | 0.41 | -7.18 | 0.4 | -36.51 | 10.09 | 7.57 | 94.63 | 65.21 | 0.33 | -28.33 | 227.79 | 6.18 | 162.21 | 5.72 |
| 2019 (6) | 0.44 | 15.46 | 0.63 | -17.11 | 9.38 | 19.34 | 57.28 | 11.85 | 0.47 | -34.02 | 214.54 | -11.73 | 153.44 | -12.2 |
| 2018 (5) | 0.38 | -7.7 | 0.76 | -22.45 | 7.86 | 12.13 | 51.21 | 86.15 | 0.70 | -48.31 | 243.05 | 7.36 | 174.76 | -20.83 |
| 2017 (4) | 0.41 | 3.81 | 0.98 | 38.03 | 7.01 | 4.01 | 27.51 | 8.99 | 1.36 | -9.09 | 226.39 | -5.65 | 220.73 | -7.07 |
| 2016 (3) | 0.40 | 7.28 | 0.71 | -4.05 | 6.74 | 2.43 | 25.24 | -16.67 | 1.50 | -8.82 | 239.95 | -9.75 | 237.52 | -9.25 |
| 2015 (2) | 0.37 | 3.82 | 0.74 | 10.45 | 6.58 | 9.85 | 30.29 | 51.0 | 1.65 | -39.07 | 265.86 | -2.17 | 261.74 | -2.28 |
| 2014 (1) | 0.36 | -6.54 | 0.67 | -24.72 | 5.99 | 8.32 | 20.06 | 0 | 2.70 | 0 | 271.77 | 6.5 | 267.86 | 8.04 |
| 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) | 0.41 | -0.46 | 20.73 | 1.49 | 25.21 | 140.32 | 60.96 | -42.72 | -59.87 | 0.59 | -9.09 | 7.99 | 216.98 | 0.73 | -20.53 | 143.32 | 8.49 | -7.28 |
| 24Q2 (19) | 0.42 | -5.86 | 22.29 | 1.19 | 296.67 | 88.89 | 106.42 | 63.3 | 36.51 | 0.65 | -63.89 | -37.17 | 215.40 | 8.76 | -17.79 | 132.11 | 5.45 | 8.58 |
| 24Q1 (18) | 0.44 | 9.06 | 4.2 | 0.3 | -3.23 | -52.38 | 65.17 | -31.33 | 551.94 | 1.80 | 157.14 | 91.61 | 198.05 | -11.44 | -3.72 | 125.28 | -15.78 | 3.36 |
| 23Q4 (17) | 0.41 | 18.14 | -1.36 | 0.31 | -50.0 | -51.56 | 94.90 | -37.53 | 1.49 | 0.70 | 27.93 | -25.48 | 223.64 | -18.09 | 1.83 | 148.75 | -3.77 | 6.92 |
| 23Q3 (16) | 0.34 | 0.82 | 3.38 | 0.62 | -1.59 | -4.62 | 151.92 | 94.87 | 17.86 | 0.55 | -47.11 | -28.18 | 273.03 | 4.21 | -5.71 | 154.58 | 27.05 | 2.85 |
| 23Q2 (15) | 0.34 | -19.79 | -9.5 | 0.63 | 0.0 | 80.0 | 77.96 | 640.64 | -26.02 | 1.03 | 10.12 | -32.11 | 262.00 | 27.37 | 8.64 | 121.67 | 0.38 | -4.19 |
| 23Q1 (14) | 0.42 | 3.24 | 45.96 | 0.63 | -1.56 | 75.0 | -14.42 | -115.42 | -222.83 | 0.94 | 0.0 | -97.15 | 205.70 | -6.34 | -40.22 | 121.21 | -12.87 | -45.78 |
| 22Q4 (13) | 0.41 | 23.82 | 5.25 | 0.64 | -1.54 | 72.97 | 93.51 | -27.46 | -56.23 | 0.94 | 23.3 | -0.53 | 219.63 | -24.15 | -7.3 | 139.12 | -7.43 | -15.26 |
| 22Q3 (12) | 0.33 | -11.73 | 9.47 | 0.65 | 85.71 | -2.99 | 128.90 | 22.32 | 7.33 | 0.76 | -50.0 | -26.05 | 289.56 | 20.07 | -8.17 | 150.29 | 18.35 | -15.53 |
| 22Q2 (11) | 0.38 | 29.36 | 34.84 | 0.35 | -2.78 | -7.89 | 105.38 | 797.61 | 130.59 | 1.52 | -95.38 | -56.46 | 241.16 | -29.91 | -32.7 | 126.99 | -43.2 | -41.12 |
| 22Q1 (10) | 0.29 | -25.55 | -11.81 | 0.36 | -2.7 | -47.83 | 11.74 | -94.51 | -84.88 | 33.00 | 3394.12 | 1091.67 | 344.08 | 45.22 | 18.48 | 223.56 | 36.18 | 9.72 |
| 21Q4 (9) | 0.39 | 28.78 | -4.13 | 0.37 | -44.78 | -7.5 | 213.66 | 77.9 | 42.95 | 0.94 | -8.33 | 7.21 | 236.93 | -24.86 | 4.01 | 164.17 | -7.73 | 1.21 |
| 21Q3 (8) | 0.30 | 8.72 | -26.69 | 0.67 | 76.32 | -26.37 | 120.10 | 162.8 | -26.03 | 1.03 | -70.56 | 38.28 | 315.31 | -12.0 | 40.89 | 177.92 | -17.5 | 22.53 |
| 21Q2 (7) | 0.28 | -15.39 | -35.56 | 0.38 | -44.93 | -37.7 | 45.70 | -41.16 | -15.87 | 3.50 | 26.39 | 28.95 | 358.31 | 23.38 | 67.92 | 215.67 | 5.85 | 60.49 |
| 21Q1 (6) | 0.33 | -19.07 | -2.28 | 0.69 | 72.5 | 11.29 | 77.67 | -48.03 | 557.11 | 2.77 | 214.35 | -71.6 | 290.40 | 27.49 | -0.86 | 203.76 | 25.61 | 6.15 |
| 20Q4 (5) | 0.41 | -1.52 | -7.18 | 0.4 | -56.04 | -36.51 | 149.46 | -7.95 | 116.36 | 0.88 | 18.23 | -42.74 | 227.79 | 1.78 | 6.18 | 162.21 | 11.71 | 5.72 |
| 20Q3 (4) | 0.41 | -4.44 | 0.0 | 0.91 | 49.18 | 0.0 | 162.36 | 198.9 | 0.0 | 0.75 | -72.55 | 0.0 | 223.80 | 4.88 | 0.0 | 145.21 | 8.06 | 0.0 |
| 20Q2 (3) | 0.43 | 28.3 | 0.0 | 0.61 | -1.61 | 0.0 | 54.32 | 359.56 | 0.0 | 2.71 | -72.16 | 0.0 | 213.38 | -27.15 | 0.0 | 134.38 | -30.0 | 0.0 |
| 20Q1 (2) | 0.34 | -23.12 | 0.0 | 0.62 | -1.59 | 0.0 | 11.82 | -82.89 | 0.0 | 9.75 | 533.75 | 0.0 | 292.91 | 36.53 | 0.0 | 191.96 | 25.1 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 69.08 | 0.0 | 0.0 | 1.54 | 0.0 | 0.0 | 214.54 | 0.0 | 0.0 | 153.44 | 0.0 | 0.0 |
