- 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) | 0.52 | 8.78 | 4.61 | -25.65 | 12.68 | 5.49 | 1.36 | 0 | 66.67 | 1042.86 | 163.69 | 4.53 | 100.09 | 16.74 |
| 2022 (9) | 0.48 | 6.47 | 6.2 | 8.77 | 12.02 | 2.74 | -0.28 | 0 | 5.83 | 0.0 | 156.59 | -18.81 | 85.74 | -24.45 |
| 2021 (8) | 0.45 | 0.89 | 5.7 | 0.0 | 11.7 | 15.96 | 7.79 | 838.55 | 5.83 | -22.22 | 192.88 | -7.96 | 113.49 | -30.51 |
| 2020 (7) | 0.45 | 5.1 | 5.7 | 0.0 | 10.09 | -4.54 | 0.83 | -84.04 | 7.50 | 0.0 | 209.56 | 9.88 | 163.31 | 11.28 |
| 2019 (6) | 0.43 | 22.45 | 5.7 | 14.0 | 10.57 | -12.64 | 5.20 | -67.56 | 7.50 | 107.86 | 190.71 | -27.65 | 146.76 | -31.14 |
| 2018 (5) | 0.35 | 1.08 | 5.0 | 5.04 | 12.1 | -1.94 | 16.03 | -16.34 | 3.61 | 248.8 | 263.58 | 65.72 | 213.13 | 73.08 |
| 2017 (4) | 0.34 | -9.43 | 4.76 | -17.65 | 12.34 | -6.94 | 19.16 | 56.41 | 1.03 | 0 | 159.05 | 65.06 | 123.14 | 65.73 |
| 2016 (3) | 0.38 | -14.75 | 5.78 | -5.4 | 13.26 | -8.36 | 12.25 | 29.77 | 0.00 | 0 | 96.36 | -15.03 | 74.30 | -14.68 |
| 2015 (2) | 0.45 | -7.81 | 6.11 | -21.67 | 14.47 | 8.88 | 9.44 | 12.11 | 1.10 | 0 | 113.40 | 58.8 | 87.08 | 93.9 |
| 2014 (1) | 0.48 | -2.4 | 7.8 | 38.79 | 13.29 | 15.77 | 8.42 | -56.15 | 0.00 | 0 | 71.41 | -31.74 | 44.91 | -45.49 |
| 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) | 0.44 | -3.81 | -14.08 | 4.7 | -3.89 | 3.52 | 3.60 | 32.84 | 24.57 | 15.38 | -46.15 | -30.77 | 169.67 | -0.08 | -0.29 | 108.98 | -1.41 | 9.93 |
| 24Q2 (19) | 0.46 | -11.5 | -12.12 | 4.89 | 0.82 | -26.69 | 2.71 | -9.06 | 279.47 | 28.57 | 42.86 | 3.9 | 169.81 | 3.57 | 18.44 | 110.54 | 8.52 | 31.7 |
| 24Q1 (18) | 0.52 | -0.15 | 12.94 | 4.85 | 5.21 | -25.38 | 2.98 | -7.45 | 375.93 | 20.00 | 40.0 | -27.27 | 163.95 | 0.16 | -1.56 | 101.86 | 1.77 | 10.83 |
| 23Q4 (17) | 0.52 | 1.08 | 8.78 | 4.61 | 1.54 | -25.65 | 3.22 | 11.42 | 119.02 | 14.29 | -35.71 | -48.05 | 163.69 | -3.81 | 4.53 | 100.09 | 0.96 | 16.74 |
| 23Q3 (16) | 0.52 | -1.62 | 12.12 | 4.54 | -31.93 | -26.77 | 2.89 | 291.39 | -49.21 | 22.22 | -19.19 | -19.19 | 170.17 | 18.69 | 5.71 | 99.14 | 18.12 | 10.29 |
| 23Q2 (15) | 0.53 | 13.74 | 15.8 | 6.67 | 2.62 | 19.11 | -1.51 | -39.81 | -118.41 | 27.50 | 0.0 | 41.67 | 143.37 | -13.91 | -17.03 | 83.93 | -8.68 | -10.65 |
| 23Q1 (14) | 0.46 | -3.83 | 4.98 | 6.5 | 4.84 | 12.07 | -1.08 | 93.62 | -115.91 | 27.50 | 0.0 | -5.71 | 166.54 | 6.35 | -12.14 | 91.91 | 7.2 | -10.38 |
| 22Q4 (13) | 0.48 | 4.19 | 6.47 | 6.2 | 0.0 | 8.77 | -16.93 | -397.54 | -297.32 | 27.50 | 0.0 | 33.57 | 156.59 | -2.73 | -18.81 | 85.74 | -4.62 | -24.45 |
| 22Q3 (12) | 0.46 | 1.61 | 3.34 | 6.2 | 10.71 | 12.73 | 5.69 | -30.61 | -41.22 | 27.50 | 41.67 | 57.14 | 160.98 | -6.83 | -22.94 | 89.89 | -4.3 | -30.55 |
| 22Q2 (11) | 0.45 | 3.11 | 1.93 | 5.6 | -3.45 | 1.82 | 8.20 | 20.77 | 4.19 | 19.41 | -33.45 | -16.81 | 172.79 | -8.85 | -19.4 | 93.93 | -8.41 | -33.97 |
| 22Q1 (10) | 0.44 | -2.46 | 1.41 | 5.8 | 1.75 | 5.45 | 6.79 | -20.86 | 30.33 | 29.17 | 41.67 | -41.67 | 189.56 | -1.72 | -16.59 | 102.55 | -9.64 | -38.65 |
| 21Q4 (9) | 0.45 | 1.12 | 0.89 | 5.7 | 3.64 | 0.0 | 8.58 | -11.36 | 4390.0 | 20.59 | 17.65 | -93.14 | 192.88 | -7.66 | -7.96 | 113.49 | -12.32 | -30.51 |
| 21Q3 (8) | 0.45 | 0.22 | -0.53 | 5.5 | 0.0 | -3.51 | 9.68 | 23.0 | 414.89 | 17.50 | -25.0 | -94.17 | 208.89 | -2.56 | 8.97 | 129.43 | -9.01 | -13.55 |
| 21Q2 (7) | 0.45 | 2.58 | -3.07 | 5.5 | 0.0 | -6.78 | 7.87 | 51.06 | 193.66 | 23.33 | -53.33 | -84.44 | 214.38 | -5.66 | 16.14 | 142.25 | -14.9 | 2.21 |
| 21Q1 (6) | 0.43 | -2.95 | 1.43 | 5.5 | -3.51 | -6.62 | 5.21 | 2705.0 | 577.98 | 50.00 | -83.33 | -16.67 | 227.25 | 8.44 | 16.26 | 167.16 | 2.36 | 10.48 |
| 20Q4 (5) | 0.45 | -0.31 | 5.1 | 5.7 | 0.0 | 0.0 | -0.20 | -110.64 | -105.97 | 300.00 | 0.0 | 400.0 | 209.56 | 9.32 | 9.88 | 163.31 | 9.08 | 11.28 |
| 20Q3 (4) | 0.45 | -2.33 | 0.0 | 5.7 | -3.39 | 0.0 | 1.88 | -29.85 | 0.0 | 300.00 | 100.0 | 0.0 | 191.69 | 3.85 | 0.0 | 149.72 | 7.58 | 0.0 |
| 20Q2 (3) | 0.46 | 7.34 | 0.0 | 5.9 | 0.17 | 0.0 | 2.68 | 345.87 | 0.0 | 150.00 | 150.0 | 0.0 | 184.58 | -5.57 | 0.0 | 139.17 | -8.02 | 0.0 |
| 20Q1 (2) | 0.43 | 0.56 | 0.0 | 5.89 | 3.33 | 0.0 | -1.09 | -132.54 | 0.0 | 60.00 | 0.0 | 0.0 | 195.47 | 2.5 | 0.0 | 151.31 | 3.1 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 3.35 | 0.0 | 0.0 | 60.00 | 0.0 | 0.0 | 190.71 | 0.0 | 0.0 | 146.76 | 0.0 | 0.0 |
