- 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) | 0.46 | -7.46 | 9.16 | 1.22 | 37.02 | -3.17 | 25.97 | -42.92 | 0.22 | -82.39 | 128.78 | -6.86 | 81.30 | -1.65 |
| 2022 (9) | 0.50 | 17.1 | 9.05 | 42.3 | 38.23 | 22.49 | 45.50 | -33.48 | 1.26 | 500.29 | 138.26 | 0.96 | 82.66 | -10.1 |
| 2021 (8) | 0.43 | 10.03 | 6.36 | 33.61 | 31.21 | 13.37 | 68.40 | 21.21 | 0.21 | -82.97 | 136.95 | -11.41 | 91.95 | -10.62 |
| 2020 (7) | 0.39 | 2.91 | 4.76 | 5.78 | 27.53 | 10.21 | 56.43 | 2.92 | 1.23 | 484.02 | 154.58 | 7.31 | 102.87 | 7.26 |
| 2019 (6) | 0.38 | 1.94 | 4.5 | -0.22 | 24.98 | 4.3 | 54.83 | 6.3 | 0.21 | -86.25 | 144.05 | -5.31 | 95.91 | -1.93 |
| 2018 (5) | 0.37 | 4.98 | 4.51 | 21.56 | 23.95 | 6.97 | 51.58 | 16.93 | 1.53 | 24.05 | 152.13 | -5.9 | 97.80 | -13.7 |
| 2017 (4) | 0.35 | -0.23 | 3.71 | 7.54 | 22.39 | 4.72 | 44.11 | -11.78 | 1.23 | -19.75 | 161.66 | -22.64 | 113.32 | -20.16 |
| 2016 (3) | 0.35 | 3.66 | 3.45 | -5.22 | 21.38 | -5.86 | 50.00 | 37.25 | 1.54 | -7.69 | 208.98 | -10.09 | 141.93 | -1.11 |
| 2015 (2) | 0.34 | -18.07 | 3.64 | -33.33 | 22.71 | 24.44 | 36.43 | 17.14 | 1.67 | -43.89 | 232.44 | 16.03 | 143.53 | 30.42 |
| 2014 (1) | 0.42 | 6.06 | 5.46 | -2.15 | 18.25 | -4.0 | 31.10 | 0.23 | 2.97 | 0 | 200.32 | -2.84 | 110.05 | -0.24 |
| 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) | 0.43 | -2.43 | -6.62 | 6.72 | -18.15 | -34.76 | 17.58 | -51.1 | -34.89 | 7.33 | 573.33 | 315.56 | 135.73 | 1.59 | 2.87 | 88.33 | 2.48 | 6.33 |
| 24Q2 (19) | 0.44 | -2.44 | -5.14 | 8.21 | -12.0 | -28.23 | 35.95 | 92.55 | 122.19 | 1.09 | -70.3 | -81.12 | 133.61 | 0.91 | 3.38 | 86.19 | -0.12 | 9.28 |
| 24Q1 (18) | 0.45 | -2.87 | -5.58 | 9.33 | 1.86 | -0.53 | 18.67 | -45.74 | -27.24 | 3.67 | 547.78 | 32.0 | 132.41 | 2.82 | -1.07 | 86.29 | 6.14 | 9.32 |
| 23Q4 (17) | 0.46 | 1.0 | -7.46 | 9.16 | -11.07 | 1.22 | 34.41 | 27.44 | 123.73 | 0.57 | -67.92 | -94.34 | 128.78 | -2.4 | -6.86 | 81.30 | -2.13 | -1.65 |
| 23Q3 (16) | 0.46 | -0.88 | -6.32 | 10.3 | -9.97 | 28.43 | 27.00 | 66.87 | -23.56 | 1.76 | -69.41 | -56.56 | 131.94 | 2.09 | -1.99 | 83.07 | 5.33 | -1.45 |
| 23Q2 (15) | 0.46 | -2.89 | -3.74 | 11.44 | 21.96 | 64.37 | 16.18 | -36.94 | -80.82 | 5.77 | 107.69 | 288.11 | 129.24 | -3.44 | -5.23 | 78.87 | -0.08 | -11.67 |
| 23Q1 (14) | 0.48 | -4.81 | 10.8 | 9.38 | 3.65 | 53.52 | 25.66 | 66.84 | -68.59 | 2.78 | -72.22 | 18.69 | 133.84 | -3.2 | -7.08 | 78.93 | -4.51 | -19.66 |
| 22Q4 (13) | 0.50 | 2.24 | 17.1 | 9.05 | 12.84 | 42.3 | 15.38 | -56.46 | -83.22 | 10.00 | 146.15 | 1825.0 | 138.26 | 2.7 | 0.96 | 82.66 | -1.93 | -10.1 |
| 22Q3 (12) | 0.49 | 1.85 | 19.18 | 8.02 | 15.23 | 34.34 | 35.32 | -58.13 | -33.99 | 4.06 | 173.3 | 27.68 | 134.62 | -1.28 | -4.49 | 84.29 | -5.6 | -11.14 |
| 22Q2 (11) | 0.48 | 11.77 | 15.61 | 6.96 | 13.91 | 21.25 | 84.36 | 3.26 | 19.57 | 1.49 | -36.49 | 31.66 | 136.37 | -5.32 | -0.11 | 89.29 | -9.11 | -7.61 |
| 22Q1 (10) | 0.43 | 0.61 | 12.28 | 6.11 | -3.93 | 18.18 | 81.70 | -10.84 | 44.65 | 2.34 | 350.53 | -9.31 | 144.04 | 5.18 | -2.21 | 98.24 | 6.84 | -1.96 |
| 21Q4 (9) | 0.43 | 4.06 | 10.03 | 6.36 | 6.53 | 33.61 | 91.63 | 71.24 | 29.38 | 0.52 | -83.67 | -84.42 | 136.95 | -2.84 | -11.41 | 91.95 | -3.07 | -10.62 |
| 21Q3 (8) | 0.41 | -1.2 | 6.47 | 5.97 | 4.01 | 23.35 | 53.51 | -24.15 | -16.1 | 3.18 | 181.82 | 45.45 | 140.95 | 3.24 | -3.81 | 94.86 | -1.84 | -3.59 |
| 21Q2 (7) | 0.42 | 8.55 | 3.76 | 5.74 | 11.03 | 26.71 | 70.55 | 24.91 | -35.64 | 1.13 | -56.25 | 6.74 | 136.52 | -7.31 | -6.07 | 96.64 | -3.55 | 1.19 |
| 21Q1 (6) | 0.38 | -1.41 | -6.26 | 5.17 | 8.61 | 15.92 | 56.48 | -20.25 | 616.27 | 2.58 | -22.58 | 416.13 | 147.29 | -4.72 | 2.63 | 100.20 | -2.6 | 7.64 |
| 20Q4 (5) | 0.39 | 0.7 | 2.91 | 4.76 | -1.65 | 5.78 | 70.82 | 11.04 | 0.27 | 3.33 | 52.38 | 566.67 | 154.58 | 5.49 | 7.31 | 102.87 | 4.55 | 7.26 |
| 20Q3 (4) | 0.39 | -3.71 | 0.0 | 4.84 | 6.84 | 0.0 | 63.78 | -41.81 | 0.0 | 2.19 | 106.82 | 0.0 | 146.54 | 0.83 | 0.0 | 98.39 | 3.03 | 0.0 |
| 20Q2 (3) | 0.40 | -1.93 | 0.0 | 4.53 | 1.57 | 0.0 | 109.61 | 1101.92 | 0.0 | 1.06 | 111.54 | 0.0 | 145.34 | 1.28 | 0.0 | 95.50 | 2.59 | 0.0 |
| 20Q1 (2) | 0.41 | 8.23 | 0.0 | 4.46 | -0.89 | 0.0 | -10.94 | -115.49 | 0.0 | 0.50 | 0.0 | 0.0 | 143.51 | -0.37 | 0.0 | 93.09 | -2.94 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | 4.5 | 0.0 | 0.0 | 70.63 | 0.0 | 0.0 | 0.50 | 0.0 | 0.0 | 144.05 | 0.0 | 0.0 | 95.91 | 0.0 | 0.0 |
