- 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) | 0.53 | -3.17 | 9.7 | -8.06 | 22.03 | 985.22 | 16.99 | 0 | 0.22 | -80.52 | 133.89 | -4.6 | 116.47 | -7.57 |
| 2022 (9) | 0.55 | 19.31 | 10.55 | 12.47 | 2.03 | 35.33 | -2.22 | 0 | 1.15 | 0.0 | 140.34 | -19.62 | 126.01 | -25.82 |
| 2021 (8) | 0.46 | -10.86 | 9.38 | 2.29 | 1.5 | -69.39 | 15.01 | 316.94 | 1.15 | -84.62 | 174.60 | 19.84 | 169.87 | 21.75 |
| 2020 (7) | 0.52 | -3.3 | 9.17 | 22.27 | 4.9 | -83.53 | 3.60 | -90.87 | 7.50 | 0 | 145.70 | 10.05 | 139.52 | 18.4 |
| 2019 (6) | 0.54 | 22.46 | 7.5 | 111.27 | 29.75 | 1.95 | 39.42 | -23.02 | 0.00 | 0 | 132.39 | -27.73 | 117.84 | -22.94 |
| 2018 (5) | 0.44 | 3.1 | 3.55 | 1.43 | 29.18 | 6.46 | 51.21 | -24.16 | 0.00 | 0 | 183.20 | -7.62 | 152.92 | -10.12 |
| 2017 (4) | 0.43 | 9.58 | 3.5 | 94.44 | 27.41 | -3.52 | 67.52 | -93.8 | 0.00 | 0 | 198.32 | -5.08 | 170.13 | 9.78 |
| 2016 (3) | 0.39 | 24.66 | 1.8 | 0 | 28.41 | -5.9 | 1088.40 | 51.03 | 0.00 | 0 | 208.94 | -18.68 | 154.98 | -28.16 |
| 2015 (2) | 0.31 | 0.13 | 0 | 0 | 30.19 | 2.62 | 720.64 | 510.19 | 0.00 | 0 | 256.93 | 2.39 | 215.73 | 2.46 |
| 2014 (1) | 0.31 | 1.53 | 0.17 | -10.53 | 29.42 | -6.96 | 118.10 | -93.82 | 0.12 | 0 | 250.94 | -2.85 | 210.56 | -8.4 |
| 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) | 0.51 | -4.46 | -7.55 | 8.49 | -0.24 | -9.87 | 66.88 | 170.11 | 199.11 | 0.07 | -65.24 | -90.86 | 137.40 | 2.51 | 8.27 | 114.91 | 1.94 | 4.68 |
| 24Q2 (19) | 0.54 | 1.17 | -5.65 | 8.51 | -7.2 | -15.24 | 24.76 | -36.15 | 10.83 | 0.21 | -42.15 | -86.27 | 134.04 | -2.25 | 2.18 | 112.72 | -2.3 | 1.96 |
| 24Q1 (18) | 0.53 | -0.58 | -1.06 | 9.17 | -5.46 | -4.97 | 38.78 | 48.18 | 2088.72 | 0.37 | -42.89 | -97.25 | 137.13 | 2.42 | -2.05 | 115.37 | -0.94 | -7.92 |
| 23Q4 (17) | 0.53 | -3.79 | -3.17 | 9.7 | 2.97 | -8.06 | 26.17 | 17.04 | 9246.43 | 0.65 | -20.38 | -95.18 | 133.89 | 5.51 | -4.6 | 116.47 | 6.1 | -7.57 |
| 23Q3 (16) | 0.56 | -2.49 | 9.26 | 9.42 | -6.18 | -7.47 | 22.36 | 0.09 | 219.89 | 0.81 | -47.8 | -93.95 | 126.90 | -3.26 | -19.39 | 109.77 | -0.71 | -27.12 |
| 23Q2 (15) | 0.57 | 6.08 | 12.82 | 10.04 | 4.04 | -0.4 | 22.34 | 1245.64 | 205.23 | 1.55 | -88.4 | -95.11 | 131.18 | -6.3 | -14.45 | 110.55 | -11.77 | -25.37 |
| 23Q1 (14) | 0.54 | -2.7 | 16.37 | 9.65 | -8.53 | -3.21 | -1.95 | -796.43 | -130.9 | 13.38 | 0.0 | -57.84 | 140.00 | -0.24 | -20.85 | 125.30 | -0.56 | -27.1 |
| 22Q4 (13) | 0.55 | 8.55 | 19.31 | 10.55 | 3.63 | 12.47 | 0.28 | -95.99 | -96.76 | 13.38 | 0.0 | 18.97 | 140.34 | -10.85 | -19.62 | 126.01 | -16.34 | -25.82 |
| 22Q3 (12) | 0.51 | 0.69 | 5.28 | 10.18 | 0.99 | 8.76 | 6.99 | 132.93 | -20.84 | 13.38 | -57.84 | 141.36 | 157.42 | 2.66 | 0.53 | 150.62 | 1.68 | -0.61 |
| 22Q2 (11) | 0.51 | 9.42 | 6.15 | 10.08 | 1.1 | 6.44 | -21.23 | -436.45 | -1334.3 | 31.75 | 0.0 | 2777.34 | 153.34 | -13.31 | -7.26 | 148.13 | -13.82 | -7.31 |
| 22Q1 (10) | 0.46 | -0.24 | -5.1 | 9.97 | 6.29 | 8.72 | 6.31 | -26.88 | -85.39 | 31.75 | 182.22 | 2777.34 | 176.89 | 1.31 | 11.62 | 171.88 | 1.18 | 12.19 |
| 21Q4 (9) | 0.46 | -4.22 | -10.86 | 9.38 | 0.21 | 2.29 | 8.63 | -2.27 | 212.68 | 11.25 | 102.87 | 81.03 | 174.60 | 11.5 | 19.84 | 169.87 | 12.1 | 21.75 |
| 21Q3 (8) | 0.48 | 1.53 | -3.09 | 9.36 | -1.16 | 11.3 | 8.83 | 413.37 | 5.62 | 5.55 | 402.56 | -10.76 | 156.59 | -5.29 | 5.49 | 151.54 | -5.17 | 7.17 |
| 21Q2 (7) | 0.48 | -2.18 | 1.34 | 9.47 | 3.27 | 31.71 | 1.72 | -96.02 | 138.83 | 1.10 | 0.0 | 0 | 165.34 | 4.34 | 15.59 | 159.81 | 4.31 | 16.36 |
| 21Q1 (6) | 0.49 | -6.3 | -3.07 | 9.17 | 0.0 | 26.83 | 43.19 | 1464.86 | 660.39 | 1.10 | -82.24 | 0 | 158.47 | 8.76 | 20.51 | 153.20 | 9.81 | 20.46 |
| 20Q4 (5) | 0.52 | 4.13 | -3.3 | 9.17 | 9.04 | 22.27 | 2.76 | -66.99 | -85.86 | 6.21 | 0.0 | 0 | 145.70 | -1.85 | 10.05 | 139.52 | -1.33 | 18.4 |
| 20Q3 (4) | 0.50 | 6.17 | 0.0 | 8.41 | 16.97 | 0.0 | 8.36 | 288.71 | 0.0 | 6.21 | 0 | 0.0 | 148.44 | 3.78 | 0.0 | 141.40 | 2.96 | 0.0 |
| 20Q2 (3) | 0.47 | -6.43 | 0.0 | 7.19 | -0.55 | 0.0 | -4.43 | -177.99 | 0.0 | 0.00 | 0 | 0.0 | 143.04 | 8.78 | 0.0 | 137.34 | 7.99 | 0.0 |
| 20Q1 (2) | 0.50 | -6.52 | 0.0 | 7.23 | -3.6 | 0.0 | 5.68 | -70.9 | 0.0 | 0.00 | 0 | 0.0 | 131.50 | -0.67 | 0.0 | 127.18 | 7.93 | 0.0 |
| 19Q4 (1) | 0.54 | 0.0 | 0.0 | 7.5 | 0.0 | 0.0 | 19.52 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 132.39 | 0.0 | 0.0 | 117.84 | 0.0 | 0.0 |
