- 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) | 0.42 | 3.05 | 55.72 | 12.09 | 98.35 | -33.29 | -26.36 | 0 | 9.40 | 0.0 | 156.68 | -7.3 | 133.36 | 0.35 |
| 2022 (9) | 0.40 | -14.65 | 49.71 | -40.97 | 147.42 | 0.5 | 4.90 | 0 | 9.40 | -5.61 | 169.01 | 10.67 | 132.89 | 0.7 |
| 2021 (8) | 0.47 | -7.65 | 84.21 | -10.54 | 146.68 | -8.54 | -2.89 | 0 | 9.96 | 0.0 | 152.72 | 17.25 | 131.96 | 21.55 |
| 2020 (7) | 0.51 | -1.12 | 94.13 | 1.37 | 160.37 | -5.83 | 5.21 | -15.7 | 9.96 | -46.05 | 130.25 | -37.39 | 108.56 | -41.48 |
| 2019 (6) | 0.52 | -10.1 | 92.86 | 69.45 | 170.29 | 9.72 | 6.18 | -65.55 | 18.47 | 322.63 | 208.03 | 57.17 | 185.51 | 83.17 |
| 2018 (5) | 0.58 | 4.21 | 54.8 | 213.5 | 155.2 | 20.0 | 17.94 | 734.42 | 4.37 | -78.39 | 132.36 | 9.24 | 101.28 | 1.33 |
| 2017 (4) | 0.55 | 10.32 | 17.48 | -17.51 | 129.33 | -7.26 | 2.15 | -59.36 | 20.22 | 0 | 121.16 | -13.33 | 99.95 | -14.07 |
| 2016 (3) | 0.50 | 6.73 | 21.19 | 185.2 | 139.45 | -11.26 | 5.29 | -78.4 | 0.00 | 0 | 139.79 | -22.04 | 116.32 | -18.98 |
| 2015 (2) | 0.47 | -18.57 | 7.43 | -7.93 | 157.15 | -2.51 | 24.49 | -32.66 | 0.00 | 0 | 179.31 | 26.55 | 143.57 | 30.27 |
| 2014 (1) | 0.58 | 30.86 | 8.07 | 3.86 | 161.19 | 19.32 | 36.37 | -23.53 | 0.00 | 0 | 141.69 | -7.15 | 110.21 | -12.32 |
| 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) | 0.42 | 8.36 | -2.35 | 48.56 | -0.65 | -16.55 | -38.76 | -210.83 | 9.14 | 6.08 | 0.0 | 0.0 | 149.85 | -6.68 | -2.8 | 126.32 | -6.18 | -1.59 |
| 24Q2 (19) | 0.39 | 6.68 | -7.8 | 48.88 | 7.17 | -22.1 | -12.47 | 33.74 | 28.5 | 6.08 | 0.0 | 0.0 | 160.57 | 4.06 | -3.37 | 134.64 | 4.17 | 3.24 |
| 24Q1 (18) | 0.36 | -12.91 | -8.81 | 45.61 | -18.14 | -21.04 | -18.82 | -36.18 | 42.29 | 6.08 | 0.0 | 0.0 | 154.31 | -1.51 | -3.77 | 129.25 | -3.08 | 9.4 |
| 23Q4 (17) | 0.42 | -3.01 | 3.05 | 55.72 | -4.24 | 12.09 | -13.82 | 67.6 | -1014.52 | 6.08 | 0.0 | 0.0 | 156.68 | 1.63 | -7.3 | 133.36 | 3.9 | 0.35 |
| 23Q3 (16) | 0.43 | 2.31 | 0.47 | 58.19 | -7.27 | 9.36 | -42.66 | -144.61 | -282.0 | 6.08 | 0.0 | 0.0 | 154.16 | -7.23 | -5.16 | 128.36 | -1.58 | -0.9 |
| 23Q2 (15) | 0.42 | 5.51 | -9.54 | 62.75 | 8.64 | -16.3 | -17.44 | 46.52 | -543.54 | 6.08 | 0.0 | -87.26 | 166.17 | 3.62 | 7.48 | 130.42 | 10.39 | 6.95 |
| 23Q1 (14) | 0.40 | -1.59 | -15.34 | 57.76 | 16.19 | -32.83 | -32.61 | -2529.84 | -621.46 | 6.08 | 0.0 | -87.26 | 160.36 | -5.12 | 4.71 | 118.14 | -11.1 | -11.35 |
| 22Q4 (13) | 0.40 | -5.43 | -14.65 | 49.71 | -6.58 | -40.97 | -1.24 | -105.29 | 84.99 | 6.08 | 0.0 | -87.26 | 169.01 | 3.98 | 10.67 | 132.89 | 2.59 | 0.7 |
| 22Q3 (12) | 0.43 | -7.88 | -8.39 | 53.21 | -29.02 | -29.42 | 23.44 | 964.94 | 269.72 | 6.08 | -87.26 | -87.26 | 162.54 | 5.14 | 1.05 | 129.53 | 6.22 | -4.55 |
| 22Q2 (11) | 0.46 | -1.26 | -0.13 | 74.97 | -12.82 | -7.02 | -2.71 | 40.04 | 67.47 | 47.68 | 0.0 | 99.57 | 154.60 | 0.95 | -0.77 | 121.94 | -8.5 | -7.21 |
| 22Q1 (10) | 0.47 | -0.78 | -5.12 | 85.99 | 2.11 | -6.58 | -4.52 | 45.28 | -407.87 | 47.68 | 0.0 | 99.57 | 153.15 | 0.28 | 10.13 | 133.27 | 0.99 | 12.2 |
| 21Q4 (9) | 0.47 | 1.5 | -7.65 | 84.21 | 11.7 | -10.54 | -8.26 | -230.28 | -213.46 | 47.68 | 0.0 | 99.57 | 152.72 | -5.05 | 17.25 | 131.96 | -2.76 | 21.55 |
| 21Q3 (8) | 0.47 | 0.43 | -10.35 | 75.39 | -6.5 | -19.04 | 6.34 | 176.11 | -66.42 | 47.68 | 99.57 | 236.72 | 160.85 | 3.24 | 14.64 | 135.71 | 3.26 | 19.51 |
| 21Q2 (7) | 0.46 | -6.19 | -11.18 | 80.63 | -12.41 | -16.76 | -8.33 | -835.96 | -208.89 | 23.89 | 0.0 | -19.21 | 155.80 | 12.04 | 13.15 | 131.42 | 10.64 | 19.34 |
| 21Q1 (6) | 0.49 | -3.44 | -8.58 | 92.05 | -2.21 | -13.34 | -0.89 | -112.23 | 89.34 | 23.89 | 0.0 | -91.5 | 139.06 | 6.76 | 4.48 | 118.78 | 9.41 | 5.85 |
| 20Q4 (5) | 0.51 | -1.46 | -1.12 | 94.13 | 1.08 | 1.37 | 7.28 | -61.44 | 83.84 | 23.89 | 68.72 | -91.5 | 130.25 | -7.17 | -37.39 | 108.56 | -4.4 | -41.48 |
| 20Q3 (4) | 0.52 | -0.5 | 0.0 | 93.12 | -3.86 | 0.0 | 18.88 | 146.8 | 0.0 | 14.16 | -52.12 | 0.0 | 140.31 | 1.9 | 0.0 | 113.56 | 3.12 | 0.0 |
| 20Q2 (3) | 0.52 | -3.44 | 0.0 | 96.86 | -8.81 | 0.0 | 7.65 | 191.62 | 0.0 | 29.57 | -89.48 | 0.0 | 137.69 | 3.45 | 0.0 | 110.12 | -1.87 | 0.0 |
| 20Q1 (2) | 0.54 | 4.44 | 0.0 | 106.22 | 14.39 | 0.0 | -8.35 | -310.86 | 0.0 | 281.11 | 0.0 | 0.0 | 133.10 | -36.02 | 0.0 | 112.22 | -39.51 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 92.86 | 0.0 | 0.0 | 3.96 | 0.0 | 0.0 | 281.11 | 0.0 | 0.0 | 208.03 | 0.0 | 0.0 | 185.51 | 0.0 | 0.0 |
