- 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 | -7.36 | 36.42 | 69.4 | 492.73 | -6.99 | 39.97 | -50.57 | 0.46 | 4.59 | 161.16 | 10.73 | 107.04 | 18.8 |
| 2022 (9) | 0.56 | 5.26 | 21.5 | -6.64 | 529.78 | 24.16 | 80.87 | -9.95 | 0.44 | 33.63 | 145.54 | -0.86 | 90.10 | -7.18 |
| 2021 (8) | 0.53 | 4.29 | 23.03 | 16.02 | 426.69 | 17.97 | 89.81 | -5.66 | 0.33 | 28.93 | 146.80 | -3.97 | 97.07 | -3.84 |
| 2020 (7) | 0.51 | -1.61 | 19.85 | 23.37 | 361.68 | 14.09 | 95.20 | 30.41 | 0.25 | -14.44 | 152.87 | 3.28 | 100.95 | 2.74 |
| 2019 (6) | 0.51 | 2.55 | 16.09 | 18.57 | 317.01 | 9.84 | 73.00 | -0.73 | 0.30 | -2.74 | 148.02 | 0.1 | 98.26 | -1.31 |
| 2018 (5) | 0.50 | 2.39 | 13.57 | 4.79 | 288.61 | 21.36 | 73.54 | 38.65 | 0.30 | -34.06 | 147.87 | -2.52 | 99.56 | -4.25 |
| 2017 (4) | 0.49 | -5.26 | 12.95 | 18.05 | 237.81 | 5.09 | 53.04 | -23.67 | 0.46 | 18.99 | 151.69 | 7.19 | 103.98 | 11.95 |
| 2016 (3) | 0.52 | 9.9 | 10.97 | 9.26 | 226.29 | 18.61 | 69.49 | -6.95 | 0.39 | -5.57 | 141.52 | -8.38 | 92.88 | -12.01 |
| 2015 (2) | 0.47 | 2.39 | 10.04 | 9.73 | 190.79 | 5.46 | 74.68 | -29.7 | 0.41 | 13.81 | 154.46 | -2.71 | 105.56 | -3.88 |
| 2014 (1) | 0.46 | 9.06 | 9.15 | 32.42 | 180.92 | 16.31 | 106.23 | -12.08 | 0.36 | 0 | 158.77 | -8.87 | 109.82 | -12.49 |
| 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) | 0.52 | -6.39 | -2.94 | 39.08 | 1.72 | -10.47 | 42.32 | -6.37 | 21.61 | 2.91 | 2.79 | 77.51 | 144.52 | 5.38 | -5.9 | 92.39 | 4.1 | -7.29 |
| 24Q2 (19) | 0.56 | -1.11 | -6.13 | 38.42 | -3.56 | 16.32 | 45.20 | 18.29 | -10.37 | 2.83 | -24.72 | 47.69 | 137.14 | 4.33 | -1.73 | 88.75 | 8.38 | 1.47 |
| 24Q1 (18) | 0.57 | 10.04 | -3.38 | 39.84 | 9.39 | 38.72 | 38.21 | 23.3 | -27.37 | 3.76 | 84.63 | 113.36 | 131.45 | -18.44 | 0.3 | 81.89 | -23.5 | -0.68 |
| 23Q4 (17) | 0.52 | -4.72 | -7.36 | 36.42 | -16.56 | 69.4 | 30.99 | -10.95 | -52.55 | 2.04 | 24.25 | -12.44 | 161.16 | 4.94 | 10.73 | 107.04 | 7.41 | 18.8 |
| 23Q3 (16) | 0.54 | -9.46 | -6.26 | 43.65 | 32.15 | 35.01 | 34.80 | -30.99 | -53.51 | 1.64 | -14.48 | 106.0 | 153.58 | 10.05 | 13.18 | 99.66 | 13.95 | 19.21 |
| 23Q2 (15) | 0.60 | 1.79 | -0.25 | 33.03 | 15.01 | 37.45 | 50.43 | -4.14 | -41.73 | 1.92 | 8.76 | 136.13 | 139.56 | 6.49 | 7.21 | 87.46 | 6.08 | 4.12 |
| 23Q1 (14) | 0.59 | 5.5 | -0.79 | 28.72 | 33.58 | 28.9 | 52.61 | -19.45 | -51.91 | 1.76 | -24.23 | 54.98 | 131.06 | -9.95 | 0.45 | 82.45 | -8.49 | 1.09 |
| 22Q4 (13) | 0.56 | -3.59 | 5.26 | 21.5 | -33.5 | -6.64 | 65.31 | -12.76 | -19.8 | 2.33 | 192.32 | 96.96 | 145.54 | 7.26 | -0.86 | 90.10 | 7.78 | -7.18 |
| 22Q3 (12) | 0.58 | -3.66 | 5.99 | 32.33 | 34.54 | 29.48 | 74.86 | -13.5 | -10.24 | 0.80 | -1.97 | -38.26 | 135.69 | 4.24 | -5.49 | 83.60 | -0.48 | -14.27 |
| 22Q2 (11) | 0.60 | 1.23 | 10.16 | 24.03 | 7.85 | 168.79 | 86.54 | -20.89 | -22.4 | 0.81 | -28.62 | -13.56 | 130.17 | -0.23 | -8.16 | 84.00 | 2.99 | -12.34 |
| 22Q1 (10) | 0.59 | 11.95 | 7.26 | 22.28 | -3.26 | 64.91 | 109.39 | 34.34 | 22.37 | 1.14 | -3.71 | 1.89 | 130.47 | -11.12 | -5.51 | 81.56 | -15.98 | -10.12 |
| 21Q4 (9) | 0.53 | -2.92 | 4.29 | 23.03 | -7.77 | 16.02 | 81.43 | -2.36 | -23.16 | 1.18 | -8.37 | 23.82 | 146.80 | 2.25 | -3.97 | 97.07 | -0.46 | -3.84 |
| 21Q3 (8) | 0.54 | 0.13 | 6.4 | 24.97 | 179.31 | 11.27 | 83.40 | -25.22 | 2.37 | 1.29 | 37.24 | 45.7 | 143.57 | 1.29 | -4.08 | 97.52 | 1.76 | -2.68 |
| 21Q2 (7) | 0.54 | -1.43 | -0.8 | 8.94 | -33.83 | -27.32 | 111.52 | 24.76 | -11.24 | 0.94 | -15.86 | 6.97 | 141.74 | 2.65 | 1.16 | 95.83 | 5.61 | -3.4 |
| 21Q1 (6) | 0.55 | 8.85 | -1.87 | 13.51 | -31.94 | 7.74 | 89.39 | -15.65 | 17.76 | 1.12 | 17.01 | 3.29 | 138.08 | -9.67 | 2.42 | 90.74 | -10.11 | -1.51 |
| 20Q4 (5) | 0.51 | -0.96 | -1.61 | 19.85 | -11.54 | 23.37 | 105.97 | 30.07 | 57.9 | 0.95 | 7.83 | -24.62 | 152.87 | 2.13 | 3.28 | 100.95 | 0.74 | 3.47 |
| 20Q3 (4) | 0.51 | -6.65 | 0.0 | 22.44 | 82.44 | 0.0 | 81.47 | -35.16 | 0.0 | 0.89 | 0.75 | 0.0 | 149.68 | 6.82 | 0.0 | 100.21 | 1.02 | 0.0 |
| 20Q2 (3) | 0.55 | -2.49 | 0.0 | 12.3 | -1.91 | 0.0 | 125.64 | 65.51 | 0.0 | 0.88 | -18.75 | 0.0 | 140.12 | 3.93 | 0.0 | 99.20 | 7.67 | 0.0 |
| 20Q1 (2) | 0.56 | 9.13 | 0.0 | 12.54 | -22.06 | 0.0 | 75.91 | 13.11 | 0.0 | 1.08 | -14.61 | 0.0 | 134.82 | -8.92 | 0.0 | 92.13 | -5.57 | 0.0 |
| 19Q4 (1) | 0.51 | 0.0 | 0.0 | 16.09 | 0.0 | 0.0 | 67.11 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 148.02 | 0.0 | 0.0 | 97.56 | 0.0 | 0.0 |
