- 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) | 0.60 | -4.57 | 105.22 | 18.87 | 29.08 | -9.04 | 4.44 | -61.95 | 9.61 | 52.21 | 47.70 | -3.46 | 46.63 | -3.42 |
| 2022 (9) | 0.63 | 3.3 | 88.52 | 44.36 | 31.97 | 26.46 | 11.67 | 27.12 | 6.31 | -28.03 | 49.41 | -50.71 | 48.28 | -51.12 |
| 2021 (8) | 0.61 | 14.11 | 61.32 | 96.04 | 25.28 | 32.56 | 9.18 | 33.62 | 8.77 | 64.29 | 100.24 | -45.01 | 98.78 | -45.46 |
| 2020 (7) | 0.54 | 5.13 | 31.28 | 38.47 | 19.07 | -16.14 | 6.87 | -26.45 | 5.34 | 85.44 | 182.30 | -32.42 | 181.13 | -32.5 |
| 2019 (6) | 0.51 | 40.15 | 22.59 | 17.53 | 22.74 | 33.92 | 9.34 | -20.98 | 2.88 | -52.2 | 269.74 | 59.21 | 268.34 | 60.92 |
| 2018 (5) | 0.36 | -1.06 | 19.22 | 1.69 | 16.98 | 14.5 | 11.82 | 47.57 | 6.02 | 352.54 | 169.42 | 266.95 | 166.75 | 269.16 |
| 2017 (4) | 0.37 | -9.83 | 18.9 | -14.83 | 14.83 | 12.01 | 8.01 | 44.06 | 1.33 | -80.0 | 46.17 | -26.95 | 45.17 | -26.58 |
| 2016 (3) | 0.41 | -10.58 | 22.19 | -6.37 | 13.24 | 4.58 | 5.56 | 23.83 | 6.66 | -29.26 | 63.20 | 15.45 | 61.52 | 14.97 |
| 2015 (2) | 0.46 | -4.3 | 23.7 | -7.64 | 12.66 | -1.78 | 4.49 | -24.41 | 9.41 | 22.06 | 54.74 | -9.22 | 53.51 | -7.57 |
| 2014 (1) | 0.48 | -2.17 | 25.66 | 7.59 | 12.89 | 5.14 | 5.94 | 20.98 | 7.71 | 0 | 60.30 | -46.68 | 57.89 | -47.93 |
| 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) | 0.61 | 1.09 | -6.87 | 114.7 | 6.33 | 2.0 | 3.68 | 10.84 | -4.66 | 36.77 | -31.19 | 65.69 | 45.46 | -6.48 | 28.82 | 44.54 | -6.21 | 28.62 |
| 24Q2 (19) | 0.61 | -0.23 | -7.24 | 107.87 | -1.31 | 6.32 | 3.32 | -2.64 | -55.5 | 53.44 | -1.42 | 31.55 | 48.61 | -8.02 | 17.05 | 47.49 | -7.93 | 16.71 |
| 24Q1 (18) | 0.61 | 0.93 | -3.99 | 109.3 | 3.88 | 15.08 | 3.41 | 90.5 | -58.77 | 54.21 | -46.86 | 168.42 | 52.85 | 10.8 | 160.47 | 51.58 | 10.62 | 160.37 |
| 23Q4 (17) | 0.60 | -8.51 | -4.57 | 105.22 | -6.43 | 18.87 | 1.79 | -53.63 | -78.36 | 102.02 | 359.73 | 355.7 | 47.70 | 35.17 | -3.46 | 46.63 | 34.65 | -3.42 |
| 23Q3 (16) | 0.66 | 0.69 | 3.68 | 112.45 | 10.83 | 33.31 | 3.86 | -48.26 | -64.68 | 22.19 | -45.37 | -12.93 | 35.29 | -15.03 | -47.2 | 34.63 | -14.89 | -47.55 |
| 23Q2 (15) | 0.66 | 3.26 | 3.85 | 101.46 | 6.82 | 33.62 | 7.46 | -9.79 | -46.83 | 40.62 | 101.14 | 109.72 | 41.53 | 104.68 | -46.52 | 40.69 | 105.4 | -47.11 |
| 23Q1 (14) | 0.63 | 0.32 | 4.84 | 94.98 | 7.3 | 36.7 | 8.27 | 0.0 | -40.2 | 20.20 | -9.79 | -13.71 | 20.29 | -58.94 | -84.7 | 19.81 | -58.97 | -84.91 |
| 22Q4 (13) | 0.63 | -0.6 | 3.3 | 88.52 | 4.94 | 44.36 | 8.27 | -24.34 | -25.56 | 22.39 | -12.16 | -20.42 | 49.41 | -26.08 | -50.71 | 48.28 | -26.87 | -51.12 |
| 22Q3 (12) | 0.64 | 0.86 | 9.52 | 84.35 | 11.09 | 67.49 | 10.93 | -22.1 | 17.53 | 25.49 | 31.58 | -13.38 | 66.84 | -13.93 | -56.2 | 66.02 | -14.18 | -56.38 |
| 22Q2 (11) | 0.63 | 4.25 | 10.28 | 75.93 | 9.28 | 72.57 | 14.03 | 1.45 | 70.47 | 19.37 | -17.24 | -32.95 | 77.66 | -41.45 | -54.7 | 76.93 | -41.42 | -54.77 |
| 22Q1 (10) | 0.61 | -1.16 | 11.6 | 69.48 | 13.31 | 82.55 | 13.83 | 24.48 | 72.88 | 23.41 | -16.81 | -6.34 | 132.63 | 32.31 | -34.92 | 131.32 | 32.94 | -34.9 |
| 21Q4 (9) | 0.61 | 5.39 | 14.11 | 61.32 | 21.76 | 96.04 | 11.11 | 19.46 | 76.35 | 28.13 | -4.38 | 112.64 | 100.24 | -34.31 | -45.01 | 98.78 | -34.74 | -45.46 |
| 21Q3 (8) | 0.58 | 1.56 | 11.63 | 50.36 | 14.45 | 89.97 | 9.30 | 13.0 | 13.83 | 29.42 | 1.85 | 71.66 | 152.60 | -10.98 | -33.49 | 151.36 | -11.0 | -33.56 |
| 21Q2 (7) | 0.57 | 5.5 | 9.75 | 44.0 | 15.61 | 79.52 | 8.23 | 2.88 | 15.27 | 28.89 | 15.59 | 30.43 | 171.42 | -15.88 | -24.09 | 170.07 | -15.69 | -24.22 |
| 21Q1 (6) | 0.54 | 1.06 | 8.05 | 38.06 | 21.68 | 60.39 | 8.00 | 26.98 | 32.67 | 24.99 | 88.89 | 16.51 | 203.78 | 11.78 | -32.86 | 201.71 | 11.36 | -33.0 |
| 20Q4 (5) | 0.54 | 3.09 | 5.13 | 31.28 | 17.99 | 38.47 | 6.30 | -22.89 | 51.08 | 13.23 | -22.81 | -52.63 | 182.30 | -20.54 | -32.42 | 181.13 | -20.49 | -32.46 |
| 20Q3 (4) | 0.52 | -0.15 | 0.0 | 26.51 | 8.16 | 0.0 | 8.17 | 14.43 | 0.0 | 17.14 | -22.61 | 0.0 | 229.43 | 1.6 | 0.0 | 227.82 | 1.52 | 0.0 |
| 20Q2 (3) | 0.52 | 3.87 | 0.0 | 24.51 | 3.29 | 0.0 | 7.14 | 18.41 | 0.0 | 22.15 | 3.25 | 0.0 | 225.82 | -25.6 | 0.0 | 224.42 | -25.46 | 0.0 |
| 20Q1 (2) | 0.50 | -1.67 | 0.0 | 23.73 | 5.05 | 0.0 | 6.03 | 44.6 | 0.0 | 21.45 | -23.2 | 0.0 | 303.52 | 12.52 | 0.0 | 301.08 | 12.27 | 0.0 |
| 19Q4 (1) | 0.51 | 0.0 | 0.0 | 22.59 | 0.0 | 0.0 | 4.17 | 0.0 | 0.0 | 27.93 | 0.0 | 0.0 | 269.74 | 0.0 | 0.0 | 268.17 | 0.0 | 0.0 |
