- 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) | 0.48 | -7.82 | 8.46 | -30.26 | 65.18 | -27.8 | 7.07 | -46.64 | 0.34 | 100.14 | 235.38 | 16.72 | 137.72 | 18.79 |
| 2022 (9) | 0.52 | -16.21 | 12.13 | -49.69 | 90.28 | 19.77 | 13.25 | 50.06 | 0.17 | 46.71 | 201.67 | 63.22 | 115.94 | 63.16 |
| 2021 (8) | 0.62 | 5.63 | 24.11 | 35.3 | 75.38 | 57.37 | 8.83 | 1.38 | 0.12 | -93.24 | 123.56 | -5.4 | 71.06 | -4.69 |
| 2020 (7) | 0.59 | 14.2 | 17.82 | 30.74 | 47.9 | -2.46 | 8.71 | 15.52 | 1.71 | 737.97 | 130.62 | -1.53 | 74.56 | -1.84 |
| 2019 (6) | 0.51 | 1.58 | 13.63 | 6.24 | 49.11 | -2.15 | 7.54 | -11.19 | 0.20 | -29.5 | 132.65 | -6.37 | 75.96 | -12.2 |
| 2018 (5) | 0.51 | -9.13 | 12.83 | -15.54 | 50.19 | 15.51 | 8.49 | 35.41 | 0.29 | 7.02 | 141.67 | 13.13 | 86.51 | 6.06 |
| 2017 (4) | 0.56 | 5.18 | 15.19 | 25.23 | 43.45 | 10.11 | 6.27 | 0.48 | 0.27 | 29.84 | 125.23 | -4.19 | 81.57 | -2.33 |
| 2016 (3) | 0.53 | -1.87 | 12.13 | 22.03 | 39.46 | -1.18 | 6.24 | 0 | 0.21 | 0 | 130.71 | -3.54 | 83.52 | -0.97 |
| 2015 (2) | 0.54 | -5.8 | 9.94 | -33.69 | 39.93 | -5.6 | -0.11 | 0 | 0.00 | 0 | 135.50 | 1.1 | 84.34 | -6.81 |
| 2014 (1) | 0.57 | 7.36 | 14.99 | 12.12 | 42.3 | -4.45 | 0.57 | 0 | 0.00 | 0 | 134.03 | -6.41 | 90.50 | -6.81 |
| 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 | -7.61 | -8.2 | 13.73 | 3.0 | 10.02 | 9.39 | -36.68 | 60.51 | 0.98 | 0.94 | -41.24 | 220.05 | 10.93 | 8.77 | 136.92 | 20.84 | 23.83 |
| 24Q2 (19) | 0.52 | 12.27 | -5.59 | 13.33 | 64.57 | -1.11 | 14.83 | 29.86 | 122.67 | 0.97 | 12.96 | -6.37 | 198.37 | -17.44 | 8.23 | 113.31 | -15.48 | 17.2 |
| 24Q1 (18) | 0.46 | -3.37 | -9.07 | 8.1 | -4.26 | -33.55 | 11.42 | 30.22 | 53.29 | 0.86 | -26.54 | -32.78 | 240.27 | 2.08 | 16.27 | 134.07 | -2.65 | 22.23 |
| 23Q4 (17) | 0.48 | -8.41 | -7.82 | 8.46 | -32.21 | -30.26 | 8.77 | 49.91 | 155.69 | 1.17 | -29.85 | -65.96 | 235.38 | 16.35 | 16.72 | 137.72 | 24.55 | 18.79 |
| 23Q3 (16) | 0.52 | -4.99 | -9.45 | 12.48 | -7.42 | -50.26 | 5.85 | -12.16 | -65.28 | 1.67 | 60.82 | 200.69 | 202.31 | 10.38 | 47.89 | 110.57 | 14.37 | 30.79 |
| 23Q2 (15) | 0.55 | 8.13 | -12.98 | 13.48 | 10.58 | -50.59 | 6.66 | -10.6 | -69.44 | 1.04 | -18.89 | 116.8 | 183.28 | -11.31 | 46.17 | 96.68 | -11.86 | 25.3 |
| 23Q1 (14) | 0.51 | -2.04 | -17.88 | 12.19 | 0.49 | -55.95 | 7.45 | 117.2 | -36.05 | 1.28 | -62.8 | 24.87 | 206.65 | 2.47 | 64.14 | 109.69 | -5.39 | 50.4 |
| 22Q4 (13) | 0.52 | -10.02 | -16.21 | 12.13 | -51.65 | -49.69 | 3.43 | -79.64 | -52.75 | 3.43 | 519.68 | 666.22 | 201.67 | 47.42 | 63.22 | 115.94 | 37.14 | 63.16 |
| 22Q3 (12) | 0.58 | -8.69 | -14.84 | 25.09 | -8.03 | -2.86 | 16.85 | -22.67 | 116.03 | 0.55 | 15.95 | -78.25 | 136.80 | 9.1 | 12.21 | 84.54 | 9.56 | 16.22 |
| 22Q2 (11) | 0.63 | 2.04 | -2.89 | 27.28 | -1.41 | 8.56 | 21.79 | 87.04 | 78.02 | 0.48 | -53.28 | -41.84 | 125.39 | -0.41 | 8.93 | 77.16 | 5.8 | 11.99 |
| 22Q1 (10) | 0.62 | -0.05 | 2.59 | 27.67 | 14.77 | 42.41 | 11.65 | 60.47 | 28.59 | 1.02 | 128.26 | 43.26 | 125.90 | 1.89 | 6.68 | 72.93 | 2.63 | 3.13 |
| 21Q4 (9) | 0.62 | -8.55 | 5.63 | 24.11 | -6.66 | 35.3 | 7.26 | -6.92 | -18.7 | 0.45 | -82.41 | -91.83 | 123.56 | 1.35 | -5.4 | 71.06 | -2.31 | -4.69 |
| 21Q3 (8) | 0.68 | 4.12 | 20.91 | 25.83 | 2.79 | 73.12 | 7.80 | -36.27 | -41.27 | 2.55 | 210.13 | 203.45 | 121.91 | 5.91 | -0.83 | 72.74 | 5.57 | -0.97 |
| 21Q2 (7) | 0.65 | 7.79 | 24.24 | 25.13 | 29.34 | 90.23 | 12.24 | 35.1 | 164.36 | 0.82 | 15.07 | -55.74 | 115.11 | -2.47 | -9.2 | 68.90 | -2.57 | -6.41 |
| 21Q1 (6) | 0.60 | 2.92 | 13.63 | 19.43 | 9.03 | 43.5 | 9.06 | 1.46 | 4.98 | 0.71 | -86.99 | 10.71 | 118.02 | -9.65 | -9.35 | 70.72 | -5.15 | -7.4 |
| 20Q4 (5) | 0.59 | 4.68 | 14.2 | 17.82 | 19.44 | 30.74 | 8.93 | -32.76 | 626.02 | 5.49 | 553.38 | 0 | 130.62 | 6.26 | -1.53 | 74.56 | 1.51 | -1.84 |
| 20Q3 (4) | 0.56 | 6.99 | 0.0 | 14.92 | 12.94 | 0.0 | 13.28 | 186.83 | 0.0 | 0.84 | -54.77 | 0.0 | 122.93 | -3.04 | 0.0 | 73.45 | -0.23 | 0.0 |
| 20Q2 (3) | 0.52 | -1.41 | 0.0 | 13.21 | -2.44 | 0.0 | 4.63 | -46.35 | 0.0 | 1.86 | 187.86 | 0.0 | 126.78 | -2.62 | 0.0 | 73.62 | -3.6 | 0.0 |
| 20Q1 (2) | 0.53 | 3.43 | 0.0 | 13.54 | -0.66 | 0.0 | 8.63 | 601.63 | 0.0 | 0.65 | 0 | 0.0 | 130.19 | -1.85 | 0.0 | 76.37 | 0.54 | 0.0 |
| 19Q4 (1) | 0.51 | 0.0 | 0.0 | 13.63 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 132.65 | 0.0 | 0.0 | 75.96 | 0.0 | 0.0 |
