- 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 | 11.16 | 31.23 | 60.9 | 198.14 | 14.46 | 11.66 | -16.77 | 0.41 | -34.53 | 144.27 | -13.37 | 64.34 | -19.59 |
| 2022 (9) | 0.50 | 7.27 | 19.41 | 25.55 | 173.11 | 44.25 | 14.01 | -65.56 | 0.63 | 31.36 | 166.54 | -11.18 | 80.01 | -20.84 |
| 2021 (8) | 0.47 | 1.83 | 15.46 | 51.27 | 120.01 | -15.95 | 40.68 | 21.58 | 0.48 | -10.51 | 187.51 | -6.6 | 101.07 | 16.33 |
| 2020 (7) | 0.46 | 10.78 | 10.22 | 148.06 | 142.79 | 16.02 | 33.46 | -9.42 | 0.54 | -34.74 | 200.75 | -13.16 | 86.88 | -28.92 |
| 2019 (6) | 0.41 | -32.72 | 4.12 | -68.74 | 123.07 | 10.01 | 36.94 | 22.04 | 0.82 | 12.96 | 231.16 | 60.54 | 122.23 | 74.81 |
| 2018 (5) | 0.62 | 0.18 | 13.18 | 19.17 | 111.87 | 7.34 | 30.27 | 18.43 | 0.73 | -15.05 | 143.99 | -0.06 | 69.92 | 3.91 |
| 2017 (4) | 0.62 | -0.58 | 11.06 | -5.63 | 104.22 | 14.3 | 25.56 | 44.16 | 0.86 | 0 | 144.08 | 1.44 | 67.29 | 24.59 |
| 2016 (3) | 0.62 | 3.32 | 11.72 | 25.08 | 91.18 | 7.13 | 17.73 | -4.16 | 0.00 | 0 | 142.04 | -0.83 | 54.01 | -10.1 |
| 2015 (2) | 0.60 | -6.55 | 9.37 | -11.94 | 85.11 | 1.14 | 18.50 | 2.78 | 0.00 | 0 | 143.23 | 6.02 | 60.08 | 13.47 |
| 2014 (1) | 0.64 | 4.21 | 10.64 | 1.04 | 84.15 | 11.96 | 18.00 | -11.68 | 0.00 | 0 | 135.10 | -2.82 | 52.95 | -5.61 |
| 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) | 0.59 | 2.71 | 10.73 | 35.29 | 31.19 | 23.09 | 1.59 | 186.89 | -89.29 | 5.78 | -97.54 | 212.33 | 131.95 | -1.54 | -14.96 | 58.67 | -8.97 | -23.35 |
| 24Q2 (19) | 0.58 | -2.82 | 10.59 | 26.9 | -16.36 | 59.93 | -1.83 | -127.73 | -112.42 | 235.00 | 18700.0 | 15100.4 | 134.02 | 0.17 | -14.52 | 64.45 | 0.72 | -17.19 |
| 24Q1 (18) | 0.59 | 6.15 | 12.41 | 32.16 | 2.98 | 46.25 | 6.60 | 73.23 | -66.83 | 1.25 | -61.58 | 7.42 | 133.79 | -7.26 | -14.99 | 63.99 | -0.54 | -18.31 |
| 23Q4 (17) | 0.56 | 4.51 | 11.16 | 31.23 | 8.93 | 60.9 | 3.81 | -74.34 | 75.58 | 3.25 | 75.78 | 15.12 | 144.27 | -7.02 | -13.37 | 64.34 | -15.94 | -19.59 |
| 23Q3 (16) | 0.53 | 2.57 | 3.89 | 28.67 | 70.45 | 72.19 | 14.85 | 0.81 | -48.1 | 1.85 | 19.71 | -3.26 | 155.17 | -1.03 | -8.34 | 76.54 | -1.66 | -12.49 |
| 23Q2 (15) | 0.52 | -1.21 | 4.1 | 16.82 | -23.51 | 40.17 | 14.73 | -25.98 | -36.86 | 1.55 | 32.86 | -44.04 | 156.79 | -0.37 | -9.4 | 77.83 | -0.64 | -16.13 |
| 23Q1 (14) | 0.53 | 4.96 | 6.02 | 21.99 | 13.29 | 47.68 | 19.90 | 817.05 | 6.87 | 1.16 | -58.83 | -63.64 | 157.38 | -5.5 | -9.27 | 78.33 | -2.1 | -14.69 |
| 22Q4 (13) | 0.50 | -2.32 | 7.27 | 19.41 | 16.58 | 25.55 | 2.17 | -92.42 | -93.44 | 2.83 | 47.73 | 32.63 | 166.54 | -1.62 | -11.18 | 80.01 | -8.52 | -20.84 |
| 22Q3 (12) | 0.51 | 2.78 | 1.2 | 16.65 | 38.75 | -7.55 | 28.61 | 22.63 | -20.31 | 1.91 | -30.76 | -8.09 | 169.29 | -2.17 | -3.04 | 87.46 | -5.75 | -9.49 |
| 22Q2 (11) | 0.50 | 0.6 | -1.09 | 12.0 | -19.41 | -13.48 | 23.33 | 25.3 | -22.95 | 2.76 | -13.66 | -12.75 | 173.05 | -0.24 | -0.9 | 92.80 | 1.07 | -0.42 |
| 22Q1 (10) | 0.50 | 6.2 | 2.67 | 14.89 | -3.69 | 76.63 | 18.62 | -43.68 | -72.22 | 3.20 | 50.18 | 146.92 | 173.46 | -7.49 | -6.23 | 91.82 | -9.15 | -3.11 |
| 21Q4 (9) | 0.47 | -7.84 | 1.83 | 15.46 | -14.16 | 51.27 | 33.06 | -7.91 | -9.87 | 2.13 | 2.37 | -4.33 | 187.51 | 7.39 | -6.6 | 101.07 | 4.59 | 16.33 |
| 21Q3 (8) | 0.51 | 0.46 | 9.68 | 18.01 | 29.85 | 68.0 | 35.90 | 18.56 | -15.21 | 2.08 | -34.27 | -3.61 | 174.60 | -0.02 | -12.93 | 96.63 | 3.69 | -3.74 |
| 21Q2 (7) | 0.51 | 4.42 | 5.73 | 13.87 | 64.53 | 122.99 | 30.28 | -54.83 | -61.92 | 3.17 | 144.35 | 67.77 | 174.63 | -5.6 | -9.57 | 93.19 | -1.67 | -7.7 |
| 21Q1 (6) | 0.48 | 5.33 | 14.42 | 8.43 | -17.51 | 10.48 | 67.03 | 82.74 | -13.79 | 1.30 | -41.81 | -49.77 | 184.98 | -7.86 | -18.23 | 94.77 | 9.08 | -7.73 |
| 20Q4 (5) | 0.46 | -0.73 | 10.78 | 10.22 | -4.66 | 148.06 | 36.68 | -13.37 | -48.36 | 2.23 | 3.14 | -35.55 | 200.75 | 0.11 | -13.16 | 86.88 | -13.45 | -28.92 |
| 20Q3 (4) | 0.46 | -3.16 | 0.0 | 10.72 | 72.35 | 0.0 | 42.34 | -46.75 | 0.0 | 2.16 | 14.41 | 0.0 | 200.52 | 3.83 | 0.0 | 100.38 | -0.57 | 0.0 |
| 20Q2 (3) | 0.48 | 13.0 | 0.0 | 6.22 | -18.48 | 0.0 | 79.51 | 2.26 | 0.0 | 1.89 | -26.84 | 0.0 | 193.12 | -14.63 | 0.0 | 100.96 | -1.7 | 0.0 |
| 20Q1 (2) | 0.42 | 1.98 | 0.0 | 7.63 | 85.19 | 0.0 | 77.75 | 9.46 | 0.0 | 2.58 | -25.34 | 0.0 | 226.21 | -2.14 | 0.0 | 102.71 | -15.97 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 4.12 | 0.0 | 0.0 | 71.03 | 0.0 | 0.0 | 3.46 | 0.0 | 0.0 | 231.16 | 0.0 | 0.0 | 122.23 | 0.0 | 0.0 |
