- 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) | 0.74 | -8.11 | 149.59 | -19.48 | 154.26 | 79.62 | 34.70 | 106.06 | 0.46 | -44.76 | 140.82 | 7.91 | 12.26 | 295.48 |
| 2022 (9) | 0.80 | -0.88 | 185.78 | -2.25 | 85.88 | -14.79 | 16.84 | 28.94 | 0.83 | 72.65 | 130.50 | -7.35 | 3.10 | 49.76 |
| 2021 (8) | 0.81 | -1.93 | 190.06 | 10.69 | 100.79 | 379.27 | 13.06 | 430.89 | 0.48 | -76.14 | 140.86 | 4.59 | 2.07 | -37.46 |
| 2020 (7) | 0.82 | 3.48 | 171.71 | 55.97 | 21.03 | -68.27 | 2.46 | -58.93 | 2.01 | 272.62 | 134.68 | -13.58 | 3.31 | -6.5 |
| 2019 (6) | 0.80 | -0.1 | 110.09 | 24.38 | 66.27 | 354.53 | 5.99 | 307.48 | 0.54 | -87.74 | 155.84 | 0.83 | 3.54 | -42.25 |
| 2018 (5) | 0.80 | 16.55 | 88.51 | 79.97 | 14.58 | -74.04 | 1.47 | -89.89 | 4.40 | 762.63 | 154.56 | -26.85 | 6.13 | -51.12 |
| 2017 (4) | 0.68 | -8.68 | 49.18 | -5.53 | 56.17 | 128.71 | 14.54 | 103.93 | 0.51 | -70.56 | 211.29 | 20.28 | 12.54 | 25.9 |
| 2016 (3) | 0.75 | 9.42 | 52.06 | 52.36 | 24.56 | -46.99 | 7.13 | -60.52 | 1.73 | 0 | 175.67 | -7.6 | 9.96 | -56.98 |
| 2015 (2) | 0.68 | -2.45 | 34.17 | -12.02 | 46.33 | -3.72 | 18.06 | -71.89 | 0.00 | 0 | 190.12 | 13.74 | 23.15 | 760.59 |
| 2014 (1) | 0.70 | -9.81 | 38.84 | 0.52 | 48.12 | 401.25 | 64.24 | 972.45 | 0.00 | 0 | 167.15 | 26.22 | 2.69 | -10.93 |
| 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) | 0.77 | 1.46 | -5.32 | 164.69 | 17.64 | -19.18 | 1.88 | -94.09 | -94.21 | 76.67 | 2769.83 | 3366.53 | 133.68 | -1.54 | 6.95 | 5.92 | -28.07 | 89.74 |
| 24Q2 (19) | 0.75 | 1.71 | -8.29 | 139.99 | -7.35 | -31.61 | 31.79 | 1113.36 | 1981.07 | 2.67 | -94.9 | -54.12 | 135.77 | -2.64 | 7.46 | 8.23 | -11.79 | 270.72 |
| 24Q1 (18) | 0.74 | 0.76 | -6.45 | 151.1 | 1.01 | -15.26 | 2.62 | -96.7 | -80.83 | 52.39 | 8474.74 | 799.77 | 139.45 | -0.97 | 5.36 | 9.33 | -23.9 | 241.76 |
| 23Q4 (17) | 0.74 | -8.94 | -8.11 | 149.59 | -26.59 | -19.48 | 79.45 | 144.69 | 2713.49 | 0.61 | -72.37 | -73.68 | 140.82 | 12.67 | 7.91 | 12.26 | 292.95 | 295.48 |
| 23Q3 (16) | 0.81 | -1.73 | 1.92 | 203.77 | -0.44 | 9.81 | 32.47 | 2021.3 | 89.66 | 2.21 | -62.02 | -4.72 | 124.99 | -1.07 | -5.82 | 3.12 | 40.54 | -50.87 |
| 23Q2 (15) | 0.82 | 3.76 | 3.02 | 204.68 | 14.79 | 17.72 | -1.69 | -112.36 | -108.33 | 5.82 | 0.0 | 17.41 | 126.34 | -4.55 | -6.59 | 2.22 | -18.68 | -34.12 |
| 23Q1 (14) | 0.79 | -1.04 | 1.08 | 178.31 | -4.02 | -6.16 | 13.67 | 549.67 | -61.09 | 5.82 | 150.85 | 201.39 | 132.36 | 1.43 | -7.75 | 2.73 | -11.94 | -57.94 |
| 22Q4 (13) | 0.80 | 1.0 | -0.88 | 185.78 | 0.12 | -2.25 | -3.04 | -117.76 | -111.63 | 2.32 | 0.0 | 164.87 | 130.50 | -1.67 | -7.35 | 3.10 | -51.18 | 49.76 |
| 22Q3 (12) | 0.79 | -0.66 | -5.03 | 185.56 | 6.72 | -5.91 | 17.12 | -15.58 | 99.3 | 2.32 | -53.19 | 41.69 | 132.72 | -1.87 | -4.81 | 6.35 | 88.43 | 76.88 |
| 22Q2 (11) | 0.80 | 1.81 | -4.97 | 173.87 | -8.49 | -12.25 | 20.28 | -42.27 | 54.34 | 4.96 | 156.69 | 253.95 | 135.25 | -5.74 | 1.26 | 3.37 | -48.07 | 15.41 |
| 22Q1 (10) | 0.78 | -2.96 | -6.62 | 190.01 | -0.03 | -0.94 | 35.13 | 34.44 | 2721.64 | 1.93 | 120.46 | -99.39 | 143.48 | 1.86 | 9.79 | 6.49 | 213.53 | 96.07 |
| 21Q4 (9) | 0.81 | -3.23 | -1.93 | 190.06 | -3.63 | 10.69 | 26.13 | 204.19 | 3982.81 | 0.88 | -46.51 | -99.72 | 140.86 | 1.03 | 4.59 | 2.07 | -42.34 | -37.46 |
| 21Q3 (8) | 0.84 | -0.61 | 0.32 | 197.22 | -0.47 | 16.14 | 8.59 | -34.63 | 604.1 | 1.64 | 16.92 | -95.34 | 139.42 | 4.38 | 3.8 | 3.59 | 22.95 | 24.22 |
| 21Q2 (7) | 0.84 | 0.05 | 1.29 | 198.15 | 3.3 | 66.78 | 13.14 | 1080.6 | 1925.0 | 1.40 | -99.56 | -35.6 | 133.57 | 2.21 | -10.22 | 2.92 | -11.78 | 18.22 |
| 21Q1 (6) | 0.84 | 1.92 | 6.01 | 191.82 | 11.71 | 79.09 | -1.34 | -309.38 | -123.63 | 318.00 | 0.0 | 14517.74 | 130.68 | -2.97 | -15.49 | 3.31 | 0.0 | 40.85 |
| 20Q4 (5) | 0.82 | -1.01 | 3.48 | 171.71 | 1.12 | 66.97 | 0.64 | -47.54 | -91.58 | 318.00 | 804.88 | 6924.1 | 134.68 | 0.28 | -13.58 | 3.31 | 14.53 | -6.5 |
| 20Q3 (4) | 0.83 | 0.35 | 0.0 | 169.81 | 42.93 | 0.0 | 1.22 | 269.44 | 0.0 | 35.14 | 1515.44 | 0.0 | 134.31 | -9.73 | 0.0 | 2.89 | 17.0 | 0.0 |
| 20Q2 (3) | 0.83 | 4.71 | 0.0 | 118.81 | 10.92 | 0.0 | -0.72 | -112.7 | 0.0 | 2.18 | 0.0 | 0.0 | 148.78 | -3.78 | 0.0 | 2.47 | 5.11 | 0.0 |
| 20Q1 (2) | 0.79 | -0.51 | 0.0 | 107.11 | 4.15 | 0.0 | 5.67 | -25.39 | 0.0 | 2.18 | -51.95 | 0.0 | 154.63 | -0.78 | 0.0 | 2.35 | -33.62 | 0.0 |
| 19Q4 (1) | 0.80 | 0.0 | 0.0 | 102.84 | 0.0 | 0.0 | 7.60 | 0.0 | 0.0 | 4.53 | 0.0 | 0.0 | 155.84 | 0.0 | 0.0 | 3.54 | 0.0 | 0.0 |
