- 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) | 0.38 | -10.35 | 12.56 | -15.25 | 115.62 | -17.6 | 11.35 | -59.96 | 0.73 | -2.83 | 172.47 | 2.4 | 126.53 | 2.58 |
| 2022 (9) | 0.43 | 3.95 | 14.82 | 55.18 | 140.32 | 16.53 | 28.35 | -57.76 | 0.75 | 0 | 168.42 | 5.72 | 123.35 | 10.13 |
| 2021 (8) | 0.41 | 4.04 | 9.55 | 97.31 | 120.42 | 21.76 | 67.11 | -24.63 | 0.00 | 0 | 159.31 | -14.13 | 112.00 | -24.88 |
| 2020 (7) | 0.39 | 14.27 | 4.84 | 101.67 | 98.9 | -2.1 | 89.04 | 156.97 | 0.00 | 0 | 185.53 | -15.56 | 149.10 | -21.59 |
| 2019 (6) | 0.34 | -16.78 | 2.4 | -74.79 | 101.02 | -1.91 | 34.65 | 22.39 | 0.00 | 0 | 219.72 | 22.31 | 190.16 | 32.44 |
| 2018 (5) | 0.41 | 4.31 | 9.52 | 100.0 | 102.99 | -5.32 | 28.31 | -41.38 | 0.00 | 0 | 179.64 | 0.31 | 143.58 | 5.34 |
| 2017 (4) | 0.40 | -10.4 | 4.76 | -7.75 | 108.78 | 0.15 | 48.29 | -0.14 | 0.00 | 0 | 179.09 | 10.37 | 136.30 | 13.38 |
| 2016 (3) | 0.44 | 20.01 | 5.16 | 4.88 | 108.62 | 28.24 | 48.36 | -3.03 | 0.00 | 0 | 162.26 | -7.89 | 120.21 | -9.88 |
| 2015 (2) | 0.37 | 2.81 | 4.92 | -8.55 | 84.7 | -13.98 | 49.87 | -31.16 | 0.00 | 0 | 176.15 | 0.28 | 133.39 | -4.96 |
| 2014 (1) | 0.36 | 14.17 | 5.38 | 58.24 | 98.46 | 15.12 | 72.44 | 95.89 | 0.00 | 0 | 175.66 | -9.62 | 140.35 | -12.35 |
| 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) | 0.40 | -4.73 | 6.37 | 13.03 | -10.26 | -9.2 | 9.96 | 31.92 | -16.65 | 0.00 | -100.0 | -100.0 | 152.24 | 1.68 | -14.96 | 104.16 | -0.48 | -24.6 |
| 24Q2 (19) | 0.42 | 10.71 | 7.57 | 14.52 | 11.78 | 13.08 | 7.55 | 4.72 | -46.83 | 0.62 | -84.9 | -78.13 | 149.72 | -13.71 | -14.53 | 104.66 | -15.85 | -20.93 |
| 24Q1 (18) | 0.38 | -0.5 | -6.86 | 12.99 | 3.42 | -20.99 | 7.21 | -17.22 | -29.11 | 4.09 | -21.22 | -3.12 | 173.51 | 0.6 | -2.9 | 124.37 | -1.71 | -4.03 |
| 23Q4 (17) | 0.38 | 1.35 | -10.35 | 12.56 | -12.47 | -15.25 | 8.71 | -27.11 | -44.66 | 5.19 | 27.72 | 87.1 | 172.47 | -3.66 | 2.4 | 126.53 | -8.41 | 2.58 |
| 23Q3 (16) | 0.38 | -3.66 | -18.72 | 14.35 | 11.76 | -17.0 | 11.95 | -15.85 | -61.7 | 4.06 | 43.91 | 194.97 | 179.02 | 2.2 | 21.58 | 138.15 | 4.37 | 33.78 |
| 23Q2 (15) | 0.39 | -4.14 | -10.64 | 12.84 | -21.9 | -4.04 | 14.20 | 39.63 | -69.39 | 2.82 | -33.1 | 224.53 | 175.17 | -1.97 | 17.22 | 132.37 | 2.15 | 32.91 |
| 23Q1 (14) | 0.41 | -4.22 | 2.46 | 16.44 | 10.93 | 57.32 | 10.17 | -35.39 | -86.59 | 4.22 | 52.15 | 0 | 178.69 | 6.1 | 10.37 | 129.59 | 5.06 | 17.51 |
| 22Q4 (13) | 0.43 | -8.11 | 3.95 | 14.82 | -14.29 | 55.18 | 15.74 | -49.55 | -71.9 | 2.77 | 101.36 | 0 | 168.42 | 14.38 | 5.72 | 123.35 | 19.44 | 10.13 |
| 22Q3 (12) | 0.46 | 5.92 | 7.04 | 17.29 | 29.22 | 41.14 | 31.20 | -32.74 | -39.38 | 1.38 | 58.33 | 0 | 147.25 | -1.47 | -6.4 | 103.27 | 3.7 | -7.86 |
| 22Q2 (11) | 0.44 | 9.92 | 13.57 | 13.38 | 28.04 | 68.51 | 46.39 | -38.82 | -41.53 | 0.87 | 0 | 0 | 149.44 | -7.7 | -14.92 | 99.59 | -9.69 | -20.3 |
| 22Q1 (10) | 0.40 | -2.83 | 0.03 | 10.45 | 9.42 | 49.5 | 75.83 | 35.39 | -18.86 | 0.00 | 0 | 0 | 161.90 | 1.63 | -8.7 | 110.28 | -1.54 | -15.58 |
| 21Q4 (9) | 0.41 | -5.38 | 4.04 | 9.55 | -22.04 | 97.31 | 56.01 | 8.82 | -79.26 | 0.00 | 0 | 0 | 159.31 | 1.26 | -14.13 | 112.00 | -0.07 | -24.88 |
| 21Q3 (8) | 0.43 | 12.37 | 6.65 | 12.25 | 54.28 | 147.47 | 51.47 | -35.13 | -53.85 | 0.00 | 0 | 0 | 157.32 | -10.43 | -13.68 | 112.08 | -10.3 | -25.48 |
| 21Q2 (7) | 0.39 | -3.19 | -0.05 | 7.94 | 13.59 | 91.33 | 79.34 | -15.11 | 3.19 | 0.00 | 0 | 0 | 175.64 | -0.95 | -10.56 | 124.95 | -4.35 | -22.43 |
| 21Q1 (6) | 0.40 | 1.07 | 15.65 | 6.99 | 44.42 | 188.84 | 93.46 | -65.4 | 87.63 | 0.00 | 0 | 0 | 177.33 | -4.42 | -20.34 | 130.63 | -12.39 | -28.37 |
| 20Q4 (5) | 0.39 | -3.0 | 14.27 | 4.84 | -2.22 | 101.67 | 270.12 | 142.22 | 446.8 | 0.00 | 0 | 0 | 185.53 | 1.79 | -15.56 | 149.10 | -0.86 | -21.59 |
| 20Q3 (4) | 0.41 | 5.32 | 0.0 | 4.95 | 19.28 | 0.0 | 111.52 | 45.04 | 0.0 | 0.00 | 0 | 0.0 | 182.26 | -7.19 | 0.0 | 150.40 | -6.64 | 0.0 |
| 20Q2 (3) | 0.39 | 12.02 | 0.0 | 4.15 | 71.49 | 0.0 | 76.89 | 54.37 | 0.0 | 0.00 | 0 | 0.0 | 196.37 | -11.79 | 0.0 | 161.09 | -11.67 | 0.0 |
| 20Q1 (2) | 0.34 | -0.15 | 0.0 | 2.42 | 0.83 | 0.0 | 49.81 | 0.83 | 0.0 | 0.00 | 0 | 0.0 | 222.62 | 1.32 | 0.0 | 182.38 | -4.09 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 2.4 | 0.0 | 0.0 | 49.40 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 219.72 | 0.0 | 0.0 | 190.16 | 0.0 | 0.0 |
