- 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) | 0.56 | -8.18 | 18.54 | 15.66 | 104.6 | 23.29 | 97.08 | 86.26 | 1.43 | -47.52 | 210.37 | 13.59 | 65.30 | 52.78 |
| 2022 (9) | 0.61 | -1.45 | 16.03 | 6.44 | 84.84 | 37.79 | 52.12 | -6.88 | 2.72 | 28.52 | 185.20 | 8.29 | 42.74 | 3.54 |
| 2021 (8) | 0.62 | 12.21 | 15.06 | 141.35 | 61.57 | 14.17 | 55.97 | -50.35 | 2.12 | 844.59 | 171.02 | -1.4 | 41.28 | -5.34 |
| 2020 (7) | 0.55 | 10.03 | 6.24 | 11.83 | 53.93 | -2.3 | 112.72 | -15.03 | 0.22 | -20.23 | 173.45 | -5.56 | 43.61 | 4.36 |
| 2019 (6) | 0.50 | -11.48 | 5.58 | -71.47 | 55.2 | 2.41 | 132.66 | 120.33 | 0.28 | -91.32 | 183.67 | -23.73 | 41.79 | -33.43 |
| 2018 (5) | 0.57 | -4.13 | 19.56 | -20.62 | 53.9 | 34.28 | 60.21 | -24.61 | 3.24 | -58.56 | 240.83 | -18.2 | 62.78 | -32.73 |
| 2017 (4) | 0.59 | 25.1 | 24.64 | 1430.43 | 40.14 | -24.59 | 79.87 | -45.44 | 7.82 | 1880.84 | 294.43 | 44.98 | 93.33 | -14.38 |
| 2016 (3) | 0.47 | -5.09 | 1.61 | -64.06 | 53.23 | 35.93 | 146.39 | -36.11 | 0.39 | 15.13 | 203.08 | 6.54 | 109.01 | 74.72 |
| 2015 (2) | 0.50 | 8.02 | 4.48 | 497.33 | 39.16 | -23.77 | 229.14 | -98.96 | 0.34 | 706.4 | 190.61 | -6.21 | 62.39 | -20.34 |
| 2014 (1) | 0.46 | -24.53 | 0.75 | 27.12 | 51.37 | -3.19 | 22112.80 | 10661.53 | 0.04 | 0 | 203.24 | 30.14 | 78.32 | 27.04 |
| 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 | -5.67 | -2.89 | 11.51 | -13.39 | -33.08 | 100.10 | 53.34 | 33.45 | 2.79 | -59.07 | -61.89 | 206.24 | 4.33 | -9.45 | 81.02 | 71.94 | 18.42 |
| 24Q2 (19) | 0.55 | 10.45 | 2.91 | 13.29 | 11.4 | -10.87 | 65.28 | 32.25 | -49.85 | 6.83 | 0.81 | 80.73 | 197.68 | -10.37 | -10.01 | 47.12 | -31.98 | -34.06 |
| 24Q1 (18) | 0.50 | -11.65 | -4.7 | 11.93 | -35.65 | -16.34 | 49.36 | -19.29 | -59.75 | 6.77 | -18.08 | 101.98 | 220.55 | 4.84 | -2.22 | 69.27 | 6.08 | 5.51 |
| 23Q4 (17) | 0.56 | 5.5 | -8.18 | 18.54 | 7.79 | 15.66 | 61.16 | -18.46 | -14.74 | 8.27 | 12.77 | 17.61 | 210.37 | -7.64 | 13.59 | 65.30 | -4.56 | 52.78 |
| 23Q3 (16) | 0.53 | -0.04 | -10.74 | 17.2 | 15.36 | 9.21 | 75.01 | -42.37 | 52.15 | 7.33 | 94.07 | -45.0 | 227.76 | 3.68 | 17.21 | 68.42 | -4.25 | 46.07 |
| 23Q2 (15) | 0.53 | 2.28 | -11.35 | 14.91 | 4.56 | 59.98 | 130.16 | 6.15 | 232.72 | 3.78 | 12.66 | -60.71 | 219.67 | -2.61 | 27.1 | 71.46 | 8.85 | 61.2 |
| 23Q1 (14) | 0.52 | -14.88 | -10.54 | 14.26 | -11.04 | 28.82 | 122.62 | 70.95 | 164.5 | 3.35 | -52.3 | -47.08 | 225.55 | 21.79 | 24.34 | 65.65 | 53.6 | 9.89 |
| 22Q4 (13) | 0.61 | 2.56 | -1.45 | 16.03 | 1.78 | 6.44 | 71.73 | 45.5 | -9.04 | 7.03 | -47.26 | 28.88 | 185.20 | -4.69 | 8.29 | 42.74 | -8.75 | 3.54 |
| 22Q3 (12) | 0.60 | -0.73 | 1.74 | 15.75 | 68.99 | 202.3 | 49.30 | 26.02 | -45.23 | 13.33 | 38.63 | 1266.68 | 194.31 | 12.43 | 20.42 | 46.84 | 5.66 | 19.31 |
| 22Q2 (11) | 0.60 | 3.23 | 6.48 | 9.32 | -15.81 | 214.86 | 39.12 | -15.62 | 6.36 | 9.61 | 51.73 | 758.82 | 172.83 | -4.72 | 4.5 | 44.33 | -25.8 | 3.45 |
| 22Q1 (10) | 0.58 | -6.23 | 4.88 | 11.07 | -26.49 | 111.26 | 46.36 | -41.21 | 85.44 | 6.34 | 16.18 | 466.38 | 181.40 | 6.07 | 7.75 | 59.74 | 44.72 | 23.81 |
| 21Q4 (9) | 0.62 | 5.88 | 12.21 | 15.06 | 189.06 | 141.35 | 78.86 | -12.39 | -46.54 | 5.45 | 459.25 | 888.77 | 171.02 | 5.99 | -1.4 | 41.28 | 5.15 | -5.34 |
| 21Q3 (8) | 0.59 | 3.89 | 11.37 | 5.21 | 76.01 | -43.74 | 90.01 | 144.73 | -2.19 | 0.98 | -12.89 | -52.02 | 161.36 | -2.43 | -8.06 | 39.26 | -8.38 | 3.53 |
| 21Q2 (7) | 0.56 | 1.67 | 10.74 | 2.96 | -43.51 | -41.5 | 36.78 | 47.12 | -73.27 | 1.12 | 0.07 | 13.85 | 165.38 | -1.76 | -7.58 | 42.85 | -11.19 | -22.06 |
| 21Q1 (6) | 0.56 | 0.33 | 12.36 | 5.24 | -16.03 | -9.97 | 25.00 | -83.05 | -61.56 | 1.12 | 102.82 | -56.98 | 168.35 | -2.94 | -10.41 | 48.25 | 10.64 | -13.42 |
| 20Q4 (5) | 0.55 | 5.09 | 10.03 | 6.24 | -32.61 | 11.83 | 147.52 | 60.3 | 45.6 | 0.55 | -72.86 | -56.17 | 173.45 | -1.17 | -5.56 | 43.61 | 15.01 | -17.15 |
| 20Q3 (4) | 0.53 | 3.31 | 0.0 | 9.26 | 83.0 | 0.0 | 92.03 | -33.13 | 0.0 | 2.03 | 106.7 | 0.0 | 175.51 | -1.92 | 0.0 | 37.92 | -31.03 | 0.0 |
| 20Q2 (3) | 0.51 | 3.15 | 0.0 | 5.06 | -13.06 | 0.0 | 137.62 | 111.59 | 0.0 | 0.98 | -62.18 | 0.0 | 178.95 | -4.77 | 0.0 | 54.98 | -1.35 | 0.0 |
| 20Q1 (2) | 0.49 | -1.75 | 0.0 | 5.82 | 4.3 | 0.0 | 65.04 | -35.81 | 0.0 | 2.60 | 106.62 | 0.0 | 187.92 | 2.31 | 0.0 | 55.73 | 5.87 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 5.58 | 0.0 | 0.0 | 101.32 | 0.0 | 0.0 | 1.26 | 0.0 | 0.0 | 183.67 | 0.0 | 0.0 | 52.64 | 0.0 | 0.0 |
