- 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) | 0.24 | 38.25 | 0.35 | 0 | 6.29 | -8.04 | 226.15 | -53.52 | 0.28 | 0 | 324.26 | 24.35 | 282.88 | 22.63 |
| 2022 (9) | 0.17 | -14.45 | 0 | 0 | 6.84 | 76.74 | 486.51 | 246.22 | 0.00 | 0 | 260.76 | 6.53 | 230.68 | 10.85 |
| 2021 (8) | 0.20 | -4.82 | 0.34 | -17.07 | 3.87 | -15.32 | 140.52 | -12.31 | 0.49 | 2.5 | 244.77 | -13.55 | 208.11 | -15.37 |
| 2020 (7) | 0.21 | -7.31 | 0.41 | -16.33 | 4.57 | -5.38 | 160.24 | 35.52 | 0.48 | -16.01 | 283.15 | 11.42 | 245.92 | 12.55 |
| 2019 (6) | 0.23 | -2.6 | 0.49 | -15.52 | 4.83 | -2.62 | 118.24 | 12.41 | 0.57 | -10.52 | 254.13 | 14.57 | 218.49 | 11.95 |
| 2018 (5) | 0.23 | -7.09 | 0.58 | -19.44 | 4.96 | 0.0 | 105.19 | -6.44 | 0.64 | 35.35 | 221.82 | -21.0 | 195.16 | -22.03 |
| 2017 (4) | 0.25 | -34.59 | 0.72 | -25.0 | 4.96 | 9.98 | 112.43 | 238.75 | 0.47 | -65.71 | 280.80 | 91.71 | 250.29 | 96.99 |
| 2016 (3) | 0.39 | -17.57 | 0.96 | -30.43 | 4.51 | -1.1 | 33.19 | 0 | 1.37 | -41.4 | 146.47 | 24.94 | 127.06 | 56.17 |
| 2015 (2) | 0.47 | 56.59 | 1.38 | 0 | 4.56 | 78.12 | 0.00 | 0 | 2.34 | 0 | 117.23 | -62.17 | 81.36 | -71.06 |
| 2014 (1) | 0.30 | -61.82 | 0 | 0 | 2.56 | 8.02 | -42.78 | 0 | 0.00 | 0 | 309.91 | 160.17 | 281.10 | 314.48 |
| 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) | 0.16 | -38.27 | -30.74 | 0.35 | -50.0 | -25.53 | 373.83 | 243.12 | 289.37 | 1.88 | -35.2 | 5.19 | 685.48 | 92.4 | 114.69 | 617.47 | 91.56 | 132.14 |
| 24Q2 (19) | 0.27 | 43.21 | 31.56 | 0.7 | 100.0 | 0 | 108.95 | 112.05 | 0 | 2.90 | 30.21 | 0 | 356.28 | -32.55 | 47.17 | 322.34 | -32.53 | 54.33 |
| 24Q1 (18) | 0.19 | -21.79 | 11.16 | 0.35 | 0.0 | 0 | 51.38 | -51.42 | 0 | 2.23 | 123.08 | 0 | 528.23 | 62.9 | 85.53 | 477.78 | 68.9 | 91.13 |
| 23Q4 (17) | 0.24 | 0.17 | 38.25 | 0.35 | -25.53 | 0 | 105.77 | 10.17 | -98.59 | 1.00 | -44.12 | 0 | 324.26 | 1.56 | 24.35 | 282.88 | 6.35 | 22.63 |
| 23Q3 (16) | 0.24 | 17.26 | 23.08 | 0.47 | 0 | 67.86 | 96.01 | 0 | -78.71 | 1.79 | 0 | 377.19 | 319.29 | 31.89 | 24.72 | 265.99 | 27.35 | 18.68 |
| 23Q2 (15) | 0.20 | 21.0 | -25.55 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 | 242.09 | -14.97 | 28.0 | 208.87 | -16.44 | 26.43 |
| 23Q1 (14) | 0.17 | -2.73 | -15.23 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | -100.0 | 284.71 | 9.18 | 11.34 | 249.97 | 8.36 | 17.16 |
| 22Q4 (13) | 0.17 | -10.82 | -14.45 | 0 | -100.0 | -100.0 | 7507.33 | 1564.41 | 3463.21 | 0.00 | -100.0 | -100.0 | 260.76 | 1.86 | 6.53 | 230.68 | 2.92 | 10.85 |
| 22Q3 (12) | 0.19 | -29.07 | -1.38 | 0.28 | -28.21 | -49.09 | 451.05 | 23.03 | 475.69 | 0.38 | -43.75 | -90.28 | 256.01 | 35.35 | 9.01 | 224.13 | 35.67 | 19.82 |
| 22Q2 (11) | 0.27 | 37.78 | -0.66 | 0.39 | 25.81 | 5.41 | 366.63 | 86.85 | 159.34 | 0.67 | -59.42 | -72.41 | 189.14 | -26.03 | 10.36 | 165.20 | -22.57 | 16.47 |
| 22Q1 (10) | 0.20 | -1.84 | -16.9 | 0.31 | -8.82 | -20.51 | 196.22 | -6.87 | 70.15 | 1.64 | 44.57 | -47.0 | 255.71 | 4.47 | 14.82 | 213.36 | 2.52 | 9.53 |
| 21Q4 (9) | 0.20 | 2.81 | -4.82 | 0.34 | -38.18 | -17.07 | 210.69 | 168.91 | -37.03 | 1.14 | -70.54 | 6.75 | 244.77 | 4.23 | -13.55 | 208.11 | 11.26 | -15.37 |
| 21Q3 (8) | 0.20 | -28.56 | -11.32 | 0.55 | 48.65 | 27.91 | 78.35 | -44.58 | -69.23 | 3.86 | 59.61 | 175.51 | 234.84 | 37.03 | -7.42 | 187.05 | 31.87 | -9.61 |
| 21Q2 (7) | 0.27 | 15.26 | 3.9 | 0.37 | -5.13 | -17.78 | 141.37 | 22.59 | 82.11 | 2.42 | -22.04 | -47.75 | 171.38 | -23.04 | -9.39 | 141.84 | -27.18 | -10.0 |
| 21Q1 (6) | 0.24 | 12.43 | 15.43 | 0.39 | -4.88 | -17.02 | 115.32 | -65.53 | 250.41 | 3.10 | 191.21 | -68.21 | 222.70 | -21.35 | -16.45 | 194.79 | -20.79 | -11.9 |
| 20Q4 (5) | 0.21 | -4.21 | -7.31 | 0.41 | -4.65 | -16.33 | 334.60 | 31.4 | 111.91 | 1.06 | -23.96 | -40.28 | 283.15 | 11.62 | 19.29 | 245.92 | 18.84 | 19.65 |
| 20Q3 (4) | 0.22 | -16.29 | 0.0 | 0.43 | -4.44 | 0.0 | 254.65 | 228.03 | 0.0 | 1.40 | -69.73 | 0.0 | 253.67 | 34.12 | 0.0 | 206.94 | 31.31 | 0.0 |
| 20Q2 (3) | 0.26 | 28.04 | 0.0 | 0.45 | -4.26 | 0.0 | 77.63 | 135.89 | 0.0 | 4.62 | -52.56 | 0.0 | 189.13 | -29.04 | 0.0 | 157.60 | -28.72 | 0.0 |
| 20Q1 (2) | 0.21 | -9.72 | 0.0 | 0.47 | -4.08 | 0.0 | 32.91 | -79.16 | 0.0 | 9.75 | 446.95 | 0.0 | 266.54 | 12.29 | 0.0 | 221.09 | 7.57 | 0.0 |
| 19Q4 (1) | 0.23 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 157.90 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | 237.36 | 0.0 | 0.0 | 205.54 | 0.0 | 0.0 |
