- 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) | 0.43 | 3.95 | 6.01 | 7.32 | 10.07 | -27.29 | 2.24 | -81.68 | 2.27 | 404.43 | 121.12 | -12.08 | 88.09 | -2.68 |
| 2022 (9) | 0.41 | -1.33 | 5.6 | 1.27 | 13.85 | 29.92 | 12.23 | 0 | 0.45 | 0 | 137.76 | 2.51 | 90.52 | 1.89 |
| 2021 (8) | 0.42 | 21.47 | 5.53 | 8.43 | 10.66 | 12.57 | -8.33 | 0 | 0.00 | 0 | 134.39 | -5.55 | 88.84 | -22.7 |
| 2020 (7) | 0.35 | 60.33 | 5.1 | 180.22 | 9.47 | -17.29 | -0.01 | 0 | 0.00 | 0 | 142.28 | -42.49 | 114.93 | -40.83 |
| 2019 (6) | 0.22 | 8.88 | 1.82 | 43.31 | 11.45 | 6.22 | 14.48 | 70.35 | 0.00 | 0 | 247.39 | -7.68 | 194.24 | -0.75 |
| 2018 (5) | 0.20 | 1.54 | 1.27 | -9.29 | 10.78 | -7.39 | 8.50 | -97.91 | 0.00 | 0 | 267.98 | -12.17 | 195.70 | -19.27 |
| 2017 (4) | 0.20 | 50.97 | 1.4 | 0 | 11.64 | 5.43 | 406.32 | -64.83 | 0.00 | 0 | 305.12 | -47.4 | 242.42 | -50.38 |
| 2016 (3) | 0.13 | 0.78 | 0 | 0 | 11.04 | -7.3 | 1155.38 | -51.55 | 0.00 | 0 | 580.06 | 3.11 | 488.51 | 3.09 |
| 2015 (2) | 0.13 | -15.54 | 0 | 0 | 11.91 | 0.34 | 2384.83 | 6631.1 | 0.00 | 0 | 562.57 | 26.09 | 473.87 | 32.11 |
| 2014 (1) | 0.15 | -31.11 | 0 | 0 | 11.87 | 11.56 | 35.43 | 973.64 | 0.00 | 0 | 446.16 | -8.38 | 358.69 | -12.22 |
| 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) | 0.41 | -3.58 | -2.95 | 5.67 | -2.41 | 2.53 | 3.39 | -78.67 | -48.4 | 1.44 | 231.37 | -15.33 | 129.31 | 2.34 | 2.35 | 89.32 | -1.22 | -3.67 |
| 24Q2 (19) | 0.43 | 1.13 | -2.36 | 5.81 | -0.68 | 0.69 | 15.89 | 540.73 | 102.94 | 0.44 | -89.62 | -76.22 | 126.35 | 3.24 | 1.77 | 90.42 | 3.31 | 1.41 |
| 24Q1 (18) | 0.42 | -1.46 | 4.94 | 5.85 | -2.66 | 5.22 | 2.48 | 202.06 | 176.54 | 4.20 | 146.21 | 53.66 | 122.38 | 1.04 | -10.17 | 87.52 | -0.65 | -7.34 |
| 23Q4 (17) | 0.43 | 1.01 | 3.95 | 6.01 | 8.68 | 7.32 | -2.43 | -136.99 | -150.94 | 1.71 | 0.0 | -37.59 | 121.12 | -4.13 | -12.08 | 88.09 | -4.99 | -2.68 |
| 23Q3 (16) | 0.43 | -3.0 | 3.14 | 5.53 | -4.16 | -1.95 | 6.57 | -16.09 | -76.79 | 1.71 | -6.95 | 116.08 | 126.34 | 1.76 | -6.51 | 92.72 | 3.99 | 7.48 |
| 23Q2 (15) | 0.44 | 8.7 | 2.64 | 5.77 | 3.78 | 1.58 | 7.83 | 341.67 | -29.71 | 1.83 | -32.93 | -43.88 | 124.15 | -8.87 | -4.13 | 89.16 | -5.6 | 17.24 |
| 23Q1 (14) | 0.40 | -2.39 | -0.93 | 5.56 | -0.71 | -2.8 | -3.24 | -167.92 | -171.68 | 2.73 | 0.0 | -79.37 | 136.23 | -1.11 | 4.42 | 94.45 | 4.34 | 25.3 |
| 22Q4 (13) | 0.41 | 0.22 | -1.33 | 5.6 | -0.71 | 1.27 | 4.77 | -83.15 | 236.68 | 2.73 | 246.22 | 0 | 137.76 | 1.94 | 2.51 | 90.52 | 4.93 | 1.89 |
| 22Q3 (12) | 0.41 | -3.48 | 5.94 | 5.64 | -0.7 | 5.03 | 28.31 | 154.13 | 465.29 | 0.79 | -75.83 | 0 | 135.14 | 4.36 | -3.31 | 86.27 | 13.44 | -11.61 |
| 22Q2 (11) | 0.43 | 4.92 | 20.86 | 5.68 | -0.7 | 26.22 | 11.14 | 146.46 | 184.91 | 3.27 | -75.35 | 0 | 129.50 | -0.74 | -5.89 | 76.05 | 0.89 | -20.73 |
| 22Q1 (10) | 0.41 | -2.78 | 23.93 | 5.72 | 3.44 | 36.19 | 4.52 | 229.51 | 141.97 | 13.25 | 0 | 0 | 130.46 | -2.92 | -9.15 | 75.38 | -15.15 | -30.69 |
| 21Q4 (9) | 0.42 | 7.6 | 21.47 | 5.53 | 2.98 | 8.43 | -3.49 | 54.97 | 56.27 | 0.00 | 0 | 0 | 134.39 | -3.85 | -5.55 | 88.84 | -8.98 | -22.7 |
| 21Q3 (8) | 0.39 | 10.12 | 11.66 | 5.37 | 19.33 | 9.59 | -7.75 | 40.93 | -154.96 | 0.00 | 0 | 0 | 139.77 | 1.57 | -0.55 | 97.60 | 1.73 | -11.09 |
| 21Q2 (7) | 0.35 | 7.58 | 9.14 | 4.5 | 7.14 | 18.42 | -13.12 | -21.82 | -139.16 | 0.00 | 0 | 0 | 137.61 | -4.17 | -17.98 | 95.94 | -11.79 | -27.0 |
| 21Q1 (6) | 0.33 | -4.71 | 61.94 | 4.2 | -17.65 | 130.77 | -10.77 | -34.96 | 76.82 | 0.00 | 0 | 0 | 143.60 | 0.93 | -43.09 | 108.76 | -5.37 | -43.25 |
| 20Q4 (5) | 0.35 | -1.09 | 60.33 | 5.1 | 4.08 | 180.22 | -7.98 | -156.6 | 69.91 | 0.00 | 0 | 0 | 142.28 | 1.23 | -42.49 | 114.93 | 4.7 | -40.83 |
| 20Q3 (4) | 0.35 | 7.63 | 0.0 | 4.9 | 28.95 | 0.0 | 14.10 | -57.91 | 0.0 | 0.00 | 0 | 0.0 | 140.55 | -16.23 | 0.0 | 109.77 | -16.48 | 0.0 |
| 20Q2 (3) | 0.33 | 59.63 | 0.0 | 3.8 | 108.79 | 0.0 | 33.50 | 172.09 | 0.0 | 0.00 | 0 | 0.0 | 167.78 | -33.51 | 0.0 | 131.43 | -31.42 | 0.0 |
| 20Q1 (2) | 0.20 | -5.65 | 0.0 | 1.82 | 0.0 | 0.0 | -46.47 | -75.23 | 0.0 | 0.00 | 0 | 0.0 | 252.33 | 2.0 | 0.0 | 191.65 | -1.33 | 0.0 |
| 19Q4 (1) | 0.22 | 0.0 | 0.0 | 1.82 | 0.0 | 0.0 | -26.52 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 247.39 | 0.0 | 0.0 | 194.24 | 0.0 | 0.0 |
