- 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 | -2.13 | 3.73 | -0.53 | 7.85 | -19.57 | 7.70 | -75.72 | 6.29 | 167.54 | 216.26 | -5.05 | 178.55 | -5.19 |
| 2022 (9) | 0.41 | -8.91 | 3.75 | -7.64 | 9.76 | -3.17 | 31.71 | -45.7 | 2.35 | 29.97 | 227.75 | 25.63 | 188.33 | 33.37 |
| 2021 (8) | 0.45 | 13.57 | 4.06 | 49.82 | 10.08 | -14.58 | 58.40 | -36.11 | 1.81 | 46.43 | 181.28 | -23.87 | 141.21 | -28.74 |
| 2020 (7) | 0.40 | 42.18 | 2.71 | 577.5 | 11.8 | 13.14 | 91.41 | -10.97 | 1.24 | 0 | 238.13 | -16.25 | 198.16 | -15.88 |
| 2019 (6) | 0.28 | -1.81 | 0.4 | 0 | 10.43 | -16.09 | 102.67 | -76.65 | 0.00 | 0 | 284.33 | 0.09 | 235.58 | -1.28 |
| 2018 (5) | 0.29 | -26.7 | 0 | 0 | 12.43 | -0.24 | 439.65 | 448.94 | 0.00 | 0 | 284.08 | 28.6 | 238.64 | 44.57 |
| 2017 (4) | 0.39 | 1.64 | 0.6 | 5.26 | 12.46 | 21.21 | 80.09 | 11.55 | 0.36 | 2.34 | 220.91 | -3.64 | 165.07 | -11.22 |
| 2016 (3) | 0.38 | -10.14 | 0.57 | -45.19 | 10.28 | 12.84 | 71.80 | 60.48 | 0.35 | -40.59 | 229.25 | 10.75 | 185.93 | 6.14 |
| 2015 (2) | 0.43 | 5.86 | 1.04 | -14.05 | 9.11 | -14.06 | 44.74 | -8.36 | 0.59 | 51.44 | 206.99 | -7.3 | 175.18 | -4.91 |
| 2014 (1) | 0.40 | -24.43 | 1.21 | -22.93 | 10.6 | 48.67 | 48.82 | 312.68 | 0.39 | 0 | 223.28 | 64.16 | 184.23 | 83.22 |
| 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) | 0.37 | -8.59 | -9.48 | 3.21 | -6.41 | -15.53 | -3.44 | -187.53 | -335.62 | 28.38 | 0.0 | -88.47 | 245.54 | 14.94 | 14.47 | 194.46 | 11.73 | 11.01 |
| 24Q2 (19) | 0.41 | 3.49 | -7.13 | 3.43 | -2.28 | 0.59 | 3.93 | -54.51 | -72.5 | 28.38 | 21.78 | 135.52 | 213.62 | -6.96 | 8.46 | 174.04 | -8.05 | 5.83 |
| 24Q1 (18) | 0.39 | -3.11 | -3.13 | 3.51 | -5.9 | 1.15 | 8.64 | 125.0 | -29.64 | 23.30 | -70.75 | 16.5 | 229.61 | 6.17 | -1.22 | 189.28 | 6.01 | -0.83 |
| 23Q4 (17) | 0.41 | -1.24 | -2.13 | 3.73 | -1.84 | -0.53 | 3.84 | 163.01 | 456.52 | 79.67 | -67.62 | 1313.44 | 216.26 | 0.82 | -5.05 | 178.55 | 1.92 | -5.19 |
| 23Q3 (16) | 0.41 | -6.22 | -4.29 | 3.8 | 11.44 | 1.33 | 1.46 | -89.78 | -96.83 | 246.00 | 1941.9 | 4264.52 | 214.50 | 8.91 | 5.31 | 175.18 | 6.52 | 2.73 |
| 23Q2 (15) | 0.44 | 7.95 | -3.06 | 3.41 | -1.73 | 1.79 | 14.29 | 16.37 | -67.77 | 12.05 | -39.76 | 85.71 | 196.96 | -15.26 | 5.66 | 164.46 | -13.83 | 8.06 |
| 23Q1 (14) | 0.41 | -2.1 | -6.1 | 3.47 | -7.47 | -3.88 | 12.28 | 1679.71 | -73.22 | 20.00 | 254.84 | 165.56 | 232.44 | 2.06 | 19.41 | 190.86 | 1.34 | 24.07 |
| 22Q4 (13) | 0.41 | -3.43 | -8.91 | 3.75 | 0.0 | -7.64 | 0.69 | -98.5 | -97.9 | 5.64 | 0.0 | -47.3 | 227.75 | 11.81 | 25.63 | 188.33 | 10.44 | 33.37 |
| 22Q3 (12) | 0.43 | -5.01 | -5.84 | 3.75 | 11.94 | 46.48 | 46.11 | 3.99 | -39.5 | 5.64 | -13.12 | 4.38 | 203.69 | 9.27 | 16.8 | 170.52 | 12.04 | 17.45 |
| 22Q2 (11) | 0.45 | 4.57 | 21.98 | 3.35 | -7.2 | 28.35 | 44.34 | -3.29 | -28.02 | 6.49 | -13.86 | 2.74 | 186.41 | -4.23 | -25.98 | 152.20 | -1.06 | -27.49 |
| 22Q1 (10) | 0.43 | -5.04 | 11.82 | 3.61 | -11.08 | 35.71 | 45.85 | 39.36 | -36.79 | 7.53 | -29.59 | 26.63 | 194.65 | 7.38 | -19.92 | 153.83 | 8.94 | -24.86 |
| 21Q4 (9) | 0.45 | -0.18 | 13.57 | 4.06 | 58.59 | 49.82 | 32.90 | -56.83 | -24.58 | 10.70 | 98.07 | 20.38 | 181.28 | 3.95 | -23.87 | 141.21 | -2.73 | -28.74 |
| 21Q3 (8) | 0.46 | 23.06 | 0.44 | 2.56 | -1.92 | -25.8 | 76.21 | 23.72 | -36.17 | 5.40 | -14.48 | 98.82 | 174.39 | -30.75 | -15.74 | 145.18 | -30.83 | -16.7 |
| 21Q2 (7) | 0.37 | -4.15 | -25.66 | 2.61 | -1.88 | 9.66 | 61.60 | -15.08 | -40.18 | 6.31 | 6.17 | 0 | 251.83 | 3.6 | 107.15 | 209.89 | 2.52 | 116.87 |
| 21Q1 (6) | 0.39 | -3.55 | 20.41 | 2.66 | -1.85 | 1230.0 | 72.54 | 66.3 | -41.64 | 5.95 | -33.06 | 0 | 243.07 | 2.07 | 18.07 | 204.73 | 3.32 | 23.2 |
| 20Q4 (5) | 0.40 | -11.72 | 42.18 | 2.71 | -21.45 | 577.5 | 43.62 | -63.47 | 183.24 | 8.88 | 227.12 | 0 | 238.13 | 15.06 | -16.25 | 198.16 | 13.7 | -15.88 |
| 20Q3 (4) | 0.45 | -8.92 | 0.0 | 3.45 | 44.96 | 0.0 | 119.40 | 15.96 | 0.0 | 2.72 | 0 | 0.0 | 206.97 | 70.25 | 0.0 | 174.29 | 80.09 | 0.0 |
| 20Q2 (3) | 0.50 | 55.26 | 0.0 | 2.38 | 1090.0 | 0.0 | 102.97 | -17.15 | 0.0 | 0.00 | 0 | 0.0 | 121.57 | -40.95 | 0.0 | 96.78 | -41.76 | 0.0 |
| 20Q1 (2) | 0.32 | 13.89 | 0.0 | 0.2 | -50.0 | 0.0 | 124.29 | 337.19 | 0.0 | 0.00 | 0 | 0.0 | 205.87 | -27.59 | 0.0 | 166.18 | -29.46 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | -52.40 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 284.33 | 0.0 | 0.0 | 235.58 | 0.0 | 0.0 |
