- 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) | 0.62 | -1.12 | 8.05 | 14.35 | 54.75 | 6.15 | 22.62 | -37.44 | 0.60 | -14.44 | 157.89 | -0.59 | 91.49 | 9.85 |
| 2022 (9) | 0.63 | 9.35 | 7.04 | 45.45 | 51.58 | 31.08 | 36.16 | -14.64 | 0.70 | -24.17 | 158.83 | -9.37 | 83.29 | -26.27 |
| 2021 (8) | 0.57 | -1.33 | 4.84 | -17.69 | 39.35 | -3.2 | 42.36 | -1.56 | 0.92 | -5.47 | 175.25 | 2.19 | 112.97 | 14.54 |
| 2020 (7) | 0.58 | -10.4 | 5.88 | -4.08 | 40.65 | 20.3 | 43.03 | 106.48 | 0.97 | 27.74 | 171.49 | 19.51 | 98.63 | 14.31 |
| 2019 (6) | 0.65 | -0.95 | 6.13 | -19.66 | 33.79 | 14.54 | 20.84 | 28.96 | 0.76 | -36.63 | 143.49 | -0.33 | 86.28 | 8.42 |
| 2018 (5) | 0.65 | 7.05 | 7.63 | 38.22 | 29.5 | 33.48 | 16.16 | 68.33 | 1.20 | 255.24 | 143.96 | -5.69 | 79.58 | -11.55 |
| 2017 (4) | 0.61 | -7.64 | 5.52 | -15.34 | 22.1 | 15.04 | 9.60 | -17.31 | 0.34 | -31.1 | 152.65 | 7.51 | 89.97 | 2.67 |
| 2016 (3) | 0.66 | 9.03 | 6.52 | 51.63 | 19.21 | -15.49 | 11.61 | -39.02 | 0.49 | 29.85 | 141.99 | -7.03 | 87.63 | -17.91 |
| 2015 (2) | 0.61 | -6.71 | 4.3 | 33.13 | 22.73 | 10.77 | 19.04 | 17.03 | 0.38 | -45.85 | 152.73 | 6.4 | 106.75 | 14.29 |
| 2014 (1) | 0.65 | 5.8 | 3.23 | -3.58 | 20.52 | -2.43 | 16.27 | -12.62 | 0.70 | 0 | 143.54 | -8.74 | 93.40 | -0.02 |
| 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) | 0.50 | 3.34 | -16.63 | 1.36 | -62.33 | -84.96 | 118.45 | 152.07 | 482.92 | 0.54 | -51.0 | -80.08 | 187.95 | -5.44 | 14.37 | 105.46 | -7.11 | 21.6 |
| 24Q2 (19) | 0.49 | -13.0 | -19.76 | 3.61 | -46.28 | -61.6 | 46.99 | 78.87 | 75.07 | 1.11 | -35.23 | -53.42 | 198.77 | 14.71 | 20.94 | 113.53 | 12.27 | 27.65 |
| 24Q1 (18) | 0.56 | -9.31 | -8.5 | 6.72 | -16.52 | -23.55 | 26.27 | 36.68 | 7.62 | 1.71 | -39.75 | -42.44 | 173.28 | 9.75 | 7.41 | 101.12 | 10.53 | 10.66 |
| 23Q4 (17) | 0.62 | 2.25 | -1.12 | 8.05 | -10.95 | 14.35 | 19.22 | -5.41 | -17.51 | 2.84 | 4.18 | -31.59 | 157.89 | -3.92 | -0.59 | 91.49 | 5.49 | 9.85 |
| 23Q3 (16) | 0.60 | -0.54 | -2.14 | 9.04 | -3.83 | -7.09 | 20.32 | -24.29 | -39.83 | 2.72 | 14.56 | -13.94 | 164.34 | -0.01 | -1.41 | 86.73 | -2.48 | -6.58 |
| 23Q2 (15) | 0.61 | -0.78 | -3.57 | 9.4 | 6.94 | 12.04 | 26.84 | 9.95 | -33.83 | 2.38 | -19.95 | 33.59 | 164.36 | 1.88 | 5.26 | 88.94 | -2.67 | 6.36 |
| 23Q1 (14) | 0.61 | -2.0 | -4.55 | 8.79 | 24.86 | 46.26 | 24.41 | 4.76 | -64.44 | 2.97 | -28.39 | 10.94 | 161.32 | 1.57 | 5.5 | 91.38 | 9.71 | 11.7 |
| 22Q4 (13) | 0.63 | 1.2 | 9.35 | 7.04 | -27.65 | 45.45 | 23.30 | -31.0 | -40.59 | 4.15 | 31.05 | 0.43 | 158.83 | -4.72 | -9.37 | 83.29 | -10.29 | -26.27 |
| 22Q3 (12) | 0.62 | -2.0 | 7.12 | 9.73 | 15.97 | 67.76 | 33.77 | -16.74 | 3.18 | 3.16 | 77.83 | -17.34 | 166.69 | 6.75 | -3.88 | 92.84 | 11.03 | -17.38 |
| 22Q2 (11) | 0.63 | -1.79 | 13.93 | 8.39 | 39.6 | 26.93 | 40.56 | -40.91 | -14.52 | 1.78 | -33.53 | -54.66 | 156.15 | 2.12 | -14.03 | 83.62 | 2.21 | -32.12 |
| 22Q1 (10) | 0.64 | 12.27 | 17.62 | 6.01 | 24.17 | 2.04 | 68.64 | 75.01 | 24.1 | 2.68 | -35.17 | -23.18 | 152.91 | -12.75 | -16.64 | 81.81 | -27.58 | -36.18 |
| 21Q4 (9) | 0.57 | -0.87 | -1.33 | 4.84 | -16.55 | -17.69 | 39.22 | 19.83 | 35.43 | 4.13 | 7.86 | -37.99 | 175.25 | 1.06 | 2.19 | 112.97 | 0.53 | 14.54 |
| 21Q3 (8) | 0.58 | 4.23 | -3.4 | 5.8 | -12.25 | 30.93 | 32.73 | -31.02 | -27.51 | 3.83 | -2.45 | 81.78 | 173.41 | -4.53 | 11.41 | 112.37 | -8.78 | 25.83 |
| 21Q2 (7) | 0.55 | 1.39 | -13.45 | 6.61 | 12.22 | -3.5 | 47.45 | -14.21 | -2.91 | 3.92 | 12.62 | 86.96 | 181.63 | -0.98 | 24.42 | 123.19 | -3.89 | 37.08 |
| 21Q1 (6) | 0.55 | -5.81 | -16.3 | 5.89 | 0.17 | -7.97 | 55.31 | 90.99 | 18.11 | 3.48 | -47.67 | 83.47 | 183.43 | 6.96 | 27.59 | 128.18 | 29.96 | 51.17 |
| 20Q4 (5) | 0.58 | -2.95 | -10.4 | 5.88 | 32.73 | -4.08 | 28.96 | -35.86 | 49.05 | 6.66 | 216.17 | 88.76 | 171.49 | 10.18 | 19.51 | 98.63 | 10.45 | 14.31 |
| 20Q3 (4) | 0.60 | -6.61 | 0.0 | 4.43 | -35.33 | 0.0 | 45.15 | -7.61 | 0.0 | 2.11 | 0.33 | 0.0 | 155.65 | 6.62 | 0.0 | 89.30 | -0.63 | 0.0 |
| 20Q2 (3) | 0.64 | -1.95 | 0.0 | 6.85 | 7.03 | 0.0 | 48.87 | 4.36 | 0.0 | 2.10 | 10.52 | 0.0 | 145.98 | 1.54 | 0.0 | 89.87 | 5.99 | 0.0 |
| 20Q1 (2) | 0.65 | 0.82 | 0.0 | 6.4 | 4.4 | 0.0 | 46.83 | 141.02 | 0.0 | 1.90 | -46.16 | 0.0 | 143.76 | 0.19 | 0.0 | 84.79 | -1.73 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | 6.13 | 0.0 | 0.0 | 19.43 | 0.0 | 0.0 | 3.53 | 0.0 | 0.0 | 143.49 | 0.0 | 0.0 | 86.28 | 0.0 | 0.0 |
