- 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) | 0.50 | 0.26 | 33.18 | 144.69 | 55.51 | 3.58 | 14.75 | 22.31 | 2.82 | 46.41 | 143.91 | 2.59 | 96.58 | 11.92 |
| 2022 (9) | 0.50 | -8.45 | 13.56 | -8.07 | 53.59 | 32.65 | 12.06 | 0 | 1.93 | 173.77 | 140.27 | 9.39 | 86.29 | 30.51 |
| 2021 (8) | 0.55 | 13.77 | 14.75 | -25.13 | 40.4 | -6.0 | -15.26 | 0 | 0.70 | 0.0 | 128.23 | -15.46 | 66.12 | -11.88 |
| 2020 (7) | 0.48 | 12.8 | 19.7 | -2.86 | 42.98 | -1.51 | -0.34 | 0 | 0.70 | 0.0 | 151.68 | -13.02 | 75.03 | -9.14 |
| 2019 (6) | 0.43 | -22.35 | 20.28 | -46.14 | 43.64 | -21.34 | 11.53 | 0 | 0.70 | -96.65 | 174.38 | 15.51 | 82.58 | 24.24 |
| 2018 (5) | 0.55 | 5.03 | 37.65 | -10.12 | 55.48 | -36.68 | -16.42 | 0 | 21.00 | 0.0 | 150.96 | 10.33 | 66.47 | -30.86 |
| 2017 (4) | 0.52 | 19.06 | 41.89 | 24.97 | 87.62 | -9.69 | -7.49 | 0 | 21.00 | 0.0 | 136.83 | -15.91 | 96.14 | -18.23 |
| 2016 (3) | 0.44 | -2.41 | 33.52 | -4.31 | 97.02 | -11.28 | -8.56 | 0 | 21.00 | 0.0 | 162.71 | 13.02 | 117.58 | 25.71 |
| 2015 (2) | 0.45 | -5.72 | 35.03 | -8.32 | 109.35 | 6.52 | 3.36 | 23.08 | 21.00 | 136.33 | 143.96 | 11.48 | 93.53 | 14.66 |
| 2014 (1) | 0.48 | -14.4 | 38.21 | -25.12 | 102.66 | 29.15 | 2.73 | 0 | 8.89 | 0 | 129.13 | 21.43 | 81.57 | 24.72 |
| 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) | 0.48 | -12.08 | -0.33 | 25.06 | -28.36 | 57.02 | -7.76 | -29.12 | -180.5 | 158.86 | 0.0 | 845.58 | 166.90 | 9.56 | 21.47 | 105.88 | 8.94 | 35.09 |
| 24Q2 (19) | 0.54 | -1.77 | 9.4 | 34.98 | -6.22 | 182.55 | -6.01 | -345.19 | -126.69 | 158.86 | 0.0 | 6802.31 | 152.34 | 23.11 | 23.63 | 97.19 | 21.64 | 34.46 |
| 24Q1 (18) | 0.55 | 10.02 | 8.0 | 37.3 | 12.42 | 192.32 | -1.35 | -108.02 | -115.72 | 158.86 | 3262.62 | 1195.32 | 123.74 | -14.02 | -7.03 | 79.90 | -17.27 | 2.32 |
| 23Q4 (17) | 0.50 | 4.89 | 0.26 | 33.18 | 107.89 | 144.69 | 16.84 | 74.69 | 11.82 | 4.72 | -71.88 | -48.84 | 143.91 | 4.74 | 2.59 | 96.58 | 23.22 | 11.92 |
| 23Q3 (16) | 0.48 | -3.49 | -12.55 | 15.96 | 28.92 | 18.05 | 9.64 | -57.19 | 7.95 | 16.80 | 629.96 | 68.9 | 137.40 | 11.51 | -2.46 | 78.38 | 8.44 | -8.46 |
| 23Q2 (15) | 0.50 | -3.02 | -18.45 | 12.38 | -2.98 | -24.79 | 22.52 | 162.17 | 81.61 | 2.30 | -81.23 | -64.24 | 123.22 | -7.42 | 4.32 | 72.28 | -7.44 | 11.8 |
| 23Q1 (14) | 0.51 | 2.13 | -6.36 | 12.76 | -5.9 | 1.67 | 8.59 | -42.96 | -30.61 | 12.26 | 32.8 | 130.18 | 133.10 | -5.11 | 5.03 | 78.09 | -9.5 | 11.75 |
| 22Q4 (13) | 0.50 | -8.51 | -8.45 | 13.56 | 0.3 | -8.07 | 15.06 | 68.65 | 149.95 | 9.23 | -7.16 | -56.26 | 140.27 | -0.43 | 9.39 | 86.29 | 0.78 | 30.51 |
| 22Q3 (12) | 0.55 | -10.0 | -0.97 | 13.52 | -17.86 | -30.02 | 8.93 | -27.98 | 168.06 | 9.95 | 54.55 | -52.88 | 140.87 | 19.26 | 3.89 | 85.62 | 32.44 | 6.92 |
| 22Q2 (11) | 0.61 | 11.36 | 20.02 | 16.46 | 31.16 | -8.71 | 12.40 | 0.16 | 196.12 | 6.44 | 20.8 | -69.51 | 118.12 | -6.79 | -31.78 | 64.65 | -7.48 | -19.67 |
| 22Q1 (10) | 0.55 | -0.15 | 8.21 | 12.55 | -14.92 | -33.98 | 12.38 | 141.06 | 257.31 | 5.33 | -74.76 | -74.76 | 126.72 | -1.18 | -19.63 | 69.88 | 5.69 | 5.11 |
| 21Q4 (9) | 0.55 | -1.04 | 13.77 | 14.75 | -23.65 | -25.13 | -30.15 | -129.8 | -1832.76 | 21.11 | 0.0 | 0.0 | 128.23 | -5.43 | -15.46 | 66.12 | -17.43 | -11.88 |
| 21Q3 (8) | 0.56 | 9.08 | 16.81 | 19.32 | 7.15 | -8.7 | -13.12 | -1.71 | -260.44 | 21.11 | 0.0 | 0 | 135.59 | -21.69 | -15.77 | 80.08 | -0.5 | -3.03 |
| 21Q2 (7) | 0.51 | 0.39 | 7.89 | 18.03 | -5.16 | -6.73 | -12.90 | -63.91 | -691.74 | 21.11 | 0.0 | 0 | 173.15 | 9.82 | 9.7 | 80.48 | 21.06 | -2.64 |
| 21Q1 (6) | 0.51 | 4.99 | 13.76 | 19.01 | -3.5 | -4.04 | -7.87 | -552.3 | -211.07 | 21.11 | 0.0 | 0 | 157.67 | 3.95 | -7.17 | 66.48 | -11.4 | -4.11 |
| 20Q4 (5) | 0.48 | 1.6 | 12.8 | 19.7 | -6.9 | -2.86 | 1.74 | 147.8 | 106.76 | 21.11 | 0 | 0 | 151.68 | -5.77 | -13.02 | 75.03 | -9.14 | -9.14 |
| 20Q3 (4) | 0.48 | 0.74 | 0.0 | 21.16 | 9.47 | 0.0 | -3.64 | -266.97 | 0.0 | 0.00 | 0 | 0.0 | 160.97 | 1.98 | 0.0 | 82.58 | -0.1 | 0.0 |
| 20Q2 (3) | 0.47 | 5.86 | 0.0 | 19.33 | -2.42 | 0.0 | 2.18 | 186.17 | 0.0 | 0.00 | 0 | 0.0 | 157.84 | -7.07 | 0.0 | 82.66 | 19.23 | 0.0 |
| 20Q1 (2) | 0.45 | 4.11 | 0.0 | 19.81 | -2.32 | 0.0 | -2.53 | 90.17 | 0.0 | 0.00 | 0 | 0.0 | 169.85 | -2.6 | 0.0 | 69.33 | -16.05 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 20.28 | 0.0 | 0.0 | -25.74 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 174.38 | 0.0 | 0.0 | 82.58 | 0.0 | 0.0 |
