- 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) | 0.19 | -33.13 | 18.09 | -27.81 | 37.64 | -21.84 | 288.14 | -9.8 | 1.23 | 2.41 | 647.04 | 74.4 | 304.34 | 124.11 |
| 2022 (9) | 0.28 | -22.07 | 25.06 | -38.34 | 48.16 | 27.68 | 319.46 | 209.46 | 1.20 | -21.62 | 371.00 | 29.48 | 135.80 | 280.18 |
| 2021 (8) | 0.36 | -22.05 | 40.64 | -29.94 | 37.72 | -1.64 | 103.23 | 1265.48 | 1.53 | -82.45 | 286.53 | 36.72 | 35.72 | 166.57 |
| 2020 (7) | 0.47 | -8.31 | 58.01 | -11.99 | 38.35 | 134.99 | 7.56 | 180.0 | 8.70 | -62.79 | 209.58 | 13.6 | 13.40 | 47.41 |
| 2019 (6) | 0.51 | 3.13 | 65.91 | 2.86 | 16.32 | -27.95 | 2.70 | -34.78 | 23.39 | 108.14 | 184.49 | -13.36 | 9.09 | -33.79 |
| 2018 (5) | 0.49 | 6.27 | 64.08 | 11.4 | 22.65 | -46.53 | 4.14 | -0.24 | 11.24 | 8.75 | 212.94 | -29.35 | 13.73 | -49.3 |
| 2017 (4) | 0.47 | -9.89 | 57.52 | -20.6 | 42.36 | 109.39 | 4.15 | -23.85 | 10.34 | -11.35 | 301.39 | 34.72 | 27.08 | 162.91 |
| 2016 (3) | 0.52 | 4.24 | 72.44 | 15.11 | 20.23 | -22.7 | 5.45 | -60.22 | 11.66 | 215.95 | 223.71 | 13.11 | 10.30 | -21.43 |
| 2015 (2) | 0.50 | -1.18 | 62.93 | 6.79 | 26.17 | -28.06 | 13.70 | -50.24 | 3.69 | 61.61 | 197.78 | -2.44 | 13.11 | 1.39 |
| 2014 (1) | 0.50 | 15.6 | 58.93 | 52.12 | 36.38 | 12.95 | 27.53 | -63.13 | 2.28 | 0 | 202.72 | -25.41 | 12.93 | -49.59 |
| 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) | 0.19 | -13.89 | -9.75 | 17.16 | -1.77 | -16.66 | 102.05 | 411.02 | -60.39 | 3.91 | -88.22 | -31.07 | 622.17 | 39.07 | 9.47 | 269.36 | 48.99 | 0.71 |
| 24Q2 (19) | 0.22 | 0.89 | -11.33 | 17.47 | -1.74 | -16.45 | 19.97 | -63.8 | -93.87 | 33.16 | 34.52 | 566.67 | 447.39 | -10.98 | -3.42 | 180.79 | -6.25 | -5.06 |
| 24Q1 (18) | 0.21 | 12.62 | -18.66 | 17.78 | -1.71 | -16.17 | 55.17 | -50.07 | -87.88 | 24.65 | 103.36 | 669.7 | 502.55 | -22.33 | 21.21 | 192.85 | -36.63 | 5.67 |
| 23Q4 (17) | 0.19 | -7.76 | -33.13 | 18.09 | -12.14 | -27.81 | 110.50 | -57.11 | 709.52 | 12.12 | 113.92 | -87.03 | 647.04 | 13.84 | 74.4 | 304.34 | 13.79 | 124.11 |
| 23Q3 (16) | 0.21 | -15.39 | -28.34 | 20.59 | -1.53 | -19.63 | 257.63 | -20.93 | 27.24 | 5.67 | 13.92 | -12.08 | 568.37 | 22.69 | 54.65 | 267.45 | 40.45 | 109.98 |
| 23Q2 (15) | 0.24 | -7.45 | -18.64 | 20.91 | -1.41 | -22.93 | 325.81 | -28.42 | -6.0 | 4.97 | 55.31 | -22.75 | 463.25 | 11.73 | 32.3 | 190.43 | 4.34 | 61.74 |
| 23Q1 (14) | 0.26 | -7.42 | -18.54 | 21.21 | -15.36 | -37.27 | 455.15 | 3234.43 | -47.71 | 3.20 | -96.57 | 49.84 | 414.60 | 11.75 | 31.77 | 182.51 | 34.4 | 94.24 |
| 22Q4 (13) | 0.28 | -1.15 | -22.07 | 25.06 | -2.19 | -38.34 | 13.65 | -93.26 | -97.92 | 93.46 | 1350.01 | 3610.8 | 371.00 | 0.94 | 29.48 | 135.80 | 6.62 | 280.18 |
| 22Q3 (12) | 0.29 | -3.94 | -34.29 | 25.62 | -5.57 | -48.9 | 202.47 | -41.58 | 374.72 | 6.45 | 0.1 | -66.75 | 367.53 | 4.96 | 34.94 | 127.37 | 8.18 | 508.84 |
| 22Q2 (11) | 0.30 | -7.34 | -33.41 | 27.13 | -19.76 | -49.21 | 346.59 | -60.18 | 451.37 | 6.44 | 201.26 | -36.22 | 350.15 | 11.29 | 38.82 | 117.74 | 25.31 | 601.25 |
| 22Q1 (10) | 0.32 | -11.43 | -29.02 | 33.81 | -16.81 | -40.69 | 870.42 | 32.47 | 2248.04 | 2.14 | -15.13 | -88.22 | 314.63 | 9.81 | 45.11 | 93.96 | 163.05 | 609.67 |
| 21Q4 (9) | 0.36 | -16.66 | -22.05 | 40.64 | -18.95 | -29.94 | 657.09 | 1440.66 | 3827.62 | 2.52 | -87.01 | -84.04 | 286.53 | 5.2 | 36.72 | 35.72 | 70.75 | 166.57 |
| 21Q3 (8) | 0.44 | -2.65 | -11.24 | 50.14 | -6.14 | -23.16 | 42.65 | -32.15 | 593.5 | 19.39 | 91.99 | -64.45 | 272.37 | 7.98 | 40.42 | 20.92 | 24.6 | 40.21 |
| 21Q2 (7) | 0.45 | -1.23 | -8.24 | 53.42 | -6.3 | -13.19 | 62.86 | 69.57 | 484.74 | 10.10 | -44.35 | -52.63 | 252.24 | 16.34 | 30.84 | 16.79 | 26.81 | 75.26 |
| 21Q1 (6) | 0.46 | -2.74 | -11.78 | 57.01 | -1.72 | -14.73 | 37.07 | 121.58 | 2402.48 | 18.14 | 14.95 | 0 | 216.82 | 3.45 | 20.13 | 13.24 | -1.19 | 50.97 |
| 20Q4 (5) | 0.47 | -5.09 | -8.31 | 58.01 | -11.1 | -11.99 | 16.73 | 172.03 | 2784.48 | 15.78 | -71.06 | 0 | 209.58 | 8.05 | 13.6 | 13.40 | -10.19 | 47.41 |
| 20Q3 (4) | 0.49 | 0.63 | 0.0 | 65.25 | 6.03 | 0.0 | 6.15 | -42.79 | 0.0 | 54.54 | 155.84 | 0.0 | 193.97 | 0.62 | 0.0 | 14.92 | 55.74 | 0.0 |
| 20Q2 (3) | 0.49 | -5.04 | 0.0 | 61.54 | -7.96 | 0.0 | 10.75 | 767.7 | 0.0 | 21.32 | 0 | 0.0 | 192.78 | 6.81 | 0.0 | 9.58 | 9.24 | 0.0 |
| 20Q1 (2) | 0.52 | 1.1 | 0.0 | 66.86 | 1.44 | 0.0 | -1.61 | -377.59 | 0.0 | 0.00 | 0 | 0.0 | 180.49 | -2.17 | 0.0 | 8.77 | -3.52 | 0.0 |
| 19Q4 (1) | 0.51 | 0.0 | 0.0 | 65.91 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 184.49 | 0.0 | 0.0 | 9.09 | 0.0 | 0.0 |
