- 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 | -17.36 | 3.11 | -60.08 | 32.79 | -3.67 | 20.48 | -50.0 | 0.81 | 20.34 | 330.83 | 66.42 | 292.09 | 79.35 |
| 2022 (9) | 0.46 | -22.02 | 7.79 | 14.56 | 34.04 | 38.66 | 40.96 | 188.65 | 0.67 | -53.56 | 198.79 | 36.95 | 162.86 | 58.04 |
| 2021 (8) | 0.58 | 14.45 | 6.8 | 444.0 | 24.55 | 85.0 | 14.19 | 0 | 1.45 | 0 | 145.15 | -49.47 | 103.05 | -58.63 |
| 2020 (7) | 0.51 | 43.71 | 1.25 | 13.64 | 13.27 | 27.35 | -30.27 | 0 | 0.00 | 0 | 287.23 | 41.0 | 249.07 | 48.26 |
| 2019 (6) | 0.36 | 70.41 | 1.1 | 10.0 | 10.42 | -28.58 | -45.61 | 0 | 0.00 | 0 | 203.71 | -40.52 | 168.00 | -37.31 |
| 2018 (5) | 0.21 | -23.91 | 1.0 | -59.51 | 14.59 | -4.01 | -79.55 | 0 | 0.00 | 0 | 342.50 | 59.38 | 267.97 | 70.48 |
| 2017 (4) | 0.27 | -12.85 | 2.47 | -37.94 | 15.2 | -29.14 | -36.99 | 0 | 0.00 | 0 | 214.89 | 7.98 | 157.19 | 10.96 |
| 2016 (3) | 0.31 | -23.02 | 3.98 | -10.76 | 21.45 | 35.76 | -41.36 | 0 | 0.00 | 0 | 199.01 | 2.79 | 141.66 | 69.69 |
| 2015 (2) | 0.41 | -29.35 | 4.46 | -41.24 | 15.8 | -23.0 | 34.84 | 0 | 0.00 | 0 | 193.60 | 80.24 | 83.48 | 1.42 |
| 2014 (1) | 0.58 | 4.54 | 7.59 | -12.46 | 20.52 | 10.26 | -12.42 | 0 | 0.00 | 0 | 107.41 | 6.81 | 82.31 | 26.03 |
| 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) | 0.36 | -3.17 | -14.81 | 8.34 | 120.63 | 29.1 | -6.70 | -148.13 | -150.53 | 4.70 | 0.0 | 23.3 | 211.52 | -28.98 | -25.74 | 175.09 | -31.99 | -30.33 |
| 24Q2 (19) | 0.37 | 1.32 | 7.73 | 3.78 | 32.63 | -45.61 | 13.92 | -16.55 | -53.23 | 4.70 | 74.11 | 45.26 | 297.85 | -10.98 | 9.66 | 257.44 | -13.01 | 8.35 |
| 24Q1 (18) | 0.36 | -3.19 | -5.86 | 2.85 | -8.36 | -62.45 | 16.68 | 4.77 | -49.82 | 2.70 | -19.09 | -9.55 | 334.58 | 1.13 | 38.36 | 295.93 | 1.31 | 47.94 |
| 23Q4 (17) | 0.38 | -10.31 | -17.36 | 3.11 | -51.86 | -60.08 | 15.92 | 20.06 | -49.48 | 3.34 | -12.48 | 5.43 | 330.83 | 16.14 | 66.42 | 292.09 | 16.23 | 79.35 |
| 23Q3 (16) | 0.42 | 22.46 | -19.53 | 6.46 | -7.05 | -17.29 | 13.26 | -55.44 | -72.86 | 3.81 | 17.81 | 78.25 | 284.85 | 4.87 | 68.42 | 251.30 | 5.76 | 95.76 |
| 23Q2 (15) | 0.34 | -11.46 | -36.04 | 6.95 | -8.43 | -13.45 | 29.76 | -10.47 | -29.56 | 3.24 | 8.41 | 11.84 | 271.61 | 12.32 | 62.79 | 237.61 | 18.78 | 88.09 |
| 23Q1 (14) | 0.39 | -15.01 | -26.27 | 7.59 | -2.57 | 7.51 | 33.24 | 5.49 | -20.76 | 2.99 | -5.68 | 33.77 | 241.82 | 21.65 | 48.36 | 200.04 | 22.83 | 67.82 |
| 22Q4 (13) | 0.46 | -12.67 | -22.02 | 7.79 | -0.26 | 14.56 | 31.51 | -35.5 | 30.96 | 3.17 | 47.96 | 3.26 | 198.79 | 17.54 | 36.95 | 162.86 | 26.87 | 58.04 |
| 22Q3 (12) | 0.52 | -2.67 | -9.47 | 7.81 | -2.74 | 336.31 | 48.85 | 15.62 | 140.64 | 2.14 | -26.08 | -46.1 | 169.13 | 1.37 | -22.31 | 128.37 | 1.61 | -21.48 |
| 22Q2 (11) | 0.54 | 2.06 | -4.86 | 8.03 | 13.74 | 284.21 | 42.25 | 0.72 | 812.53 | 2.90 | 29.67 | -86.12 | 166.85 | 2.37 | -29.76 | 126.33 | 5.98 | -35.14 |
| 22Q1 (10) | 0.53 | -10.11 | -0.23 | 7.06 | 3.82 | 377.03 | 41.95 | 74.36 | 481.02 | 2.23 | -27.19 | -69.83 | 162.99 | 12.29 | -36.42 | 119.20 | 15.67 | -46.42 |
| 21Q4 (9) | 0.58 | 1.39 | 14.45 | 6.8 | 279.89 | 444.0 | 24.06 | 18.52 | 364.4 | 3.07 | -22.77 | 0 | 145.15 | -33.33 | -49.47 | 103.05 | -36.97 | -58.63 |
| 21Q3 (8) | 0.58 | 2.29 | 63.29 | 1.79 | -14.35 | 51.69 | 20.30 | 338.44 | 269.73 | 3.97 | -80.96 | 0 | 217.71 | -8.35 | 11.96 | 163.49 | -16.06 | 4.2 |
| 21Q2 (7) | 0.56 | 7.03 | 61.69 | 2.09 | 41.22 | 84.96 | 4.63 | -35.87 | 107.2 | 20.86 | 181.85 | 0 | 237.55 | -7.34 | 23.79 | 194.76 | -12.46 | 28.44 |
| 21Q1 (6) | 0.53 | 3.11 | 53.5 | 1.48 | 18.4 | 34.55 | 7.22 | 179.34 | 110.45 | 7.40 | 0 | 0 | 256.36 | -10.75 | 30.35 | 222.49 | -10.67 | 33.74 |
| 20Q4 (5) | 0.51 | 44.65 | 43.71 | 1.25 | 5.93 | 13.64 | -9.10 | 23.91 | 88.3 | 0.00 | 0 | 0 | 287.23 | 47.71 | 41.0 | 249.07 | 58.74 | 48.26 |
| 20Q3 (4) | 0.35 | 1.29 | 0.0 | 1.18 | 4.42 | 0.0 | -11.96 | 81.4 | 0.0 | 0.00 | 0 | 0.0 | 194.45 | 1.33 | 0.0 | 156.90 | 3.48 | 0.0 |
| 20Q2 (3) | 0.35 | 1.6 | 0.0 | 1.13 | 2.73 | 0.0 | -64.29 | 6.96 | 0.0 | 0.00 | 0 | 0.0 | 191.90 | -2.43 | 0.0 | 151.63 | -8.85 | 0.0 |
| 20Q1 (2) | 0.34 | -3.46 | 0.0 | 1.1 | 0.0 | 0.0 | -69.10 | 11.15 | 0.0 | 0.00 | 0 | 0.0 | 196.67 | -3.46 | 0.0 | 166.36 | -0.98 | 0.0 |
| 19Q4 (1) | 0.36 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | -77.77 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 203.71 | 0.0 | 0.0 | 168.00 | 0.0 | 0.0 |
