- 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) | 0.66 | -0.17 | 53.62 | -0.15 | 61.79 | 3.22 | 3.26 | -27.07 | 16.98 | -54.94 | 101.49 | 2.58 | 73.73 | 4.95 |
| 2022 (9) | 0.66 | -0.81 | 53.7 | 4.11 | 59.86 | -11.76 | 4.47 | -47.54 | 37.69 | 58.17 | 98.94 | -11.92 | 70.25 | -15.33 |
| 2021 (8) | 0.67 | 10.14 | 51.58 | 17.31 | 67.84 | -27.61 | 8.52 | -84.83 | 23.83 | 1404.45 | 112.33 | -11.36 | 82.97 | -3.89 |
| 2020 (7) | 0.61 | -9.89 | 43.97 | 2.16 | 93.71 | 43.13 | 56.15 | 100.97 | 1.58 | -66.74 | 126.73 | 2.09 | 86.33 | 1.58 |
| 2019 (6) | 0.67 | 8.35 | 43.04 | 26.33 | 65.47 | -3.52 | 27.94 | -51.03 | 4.76 | 27.73 | 124.14 | -15.21 | 84.99 | -8.88 |
| 2018 (5) | 0.62 | 8.32 | 34.07 | 43.63 | 67.86 | 5.47 | 57.06 | 15.3 | 3.73 | 59.33 | 146.41 | -2.43 | 93.27 | -3.15 |
| 2017 (4) | 0.57 | 16.17 | 23.72 | 88.25 | 64.34 | 5.65 | 49.49 | -16.26 | 2.34 | 102.67 | 150.06 | -11.23 | 96.30 | -5.09 |
| 2016 (3) | 0.49 | -2.14 | 12.6 | -0.24 | 60.9 | 2.84 | 59.10 | 80.18 | 1.15 | -7.09 | 169.04 | 3.54 | 101.46 | 12.75 |
| 2015 (2) | 0.51 | -3.12 | 12.63 | 15.03 | 59.22 | 10.82 | 32.80 | 25.86 | 1.24 | -21.16 | 163.26 | 10.48 | 89.99 | 11.57 |
| 2014 (1) | 0.52 | -5.15 | 10.98 | -4.94 | 53.44 | 16.99 | 26.06 | 59.68 | 1.58 | 0 | 147.78 | 17.18 | 80.66 | 17.89 |
| 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) | 0.64 | 0.23 | -3.05 | 51.01 | -0.35 | -7.97 | -0.76 | -120.6 | -124.13 | 25.63 | 0.0 | -65.25 | 111.16 | 0.42 | 4.51 | 78.61 | -1.91 | -0.01 |
| 24Q2 (19) | 0.64 | -0.39 | -3.82 | 51.19 | -1.95 | -6.76 | 3.69 | -25.45 | -34.34 | 25.63 | 0.0 | -10.9 | 110.69 | 10.83 | 4.77 | 80.14 | 11.34 | 5.25 |
| 24Q1 (18) | 0.64 | -3.03 | -2.19 | 52.21 | -2.63 | -1.17 | 4.95 | 931.25 | 100.4 | 25.63 | -65.25 | -88.94 | 99.87 | -1.6 | -3.96 | 71.98 | -2.37 | -1.52 |
| 23Q4 (17) | 0.66 | 0.14 | -0.17 | 53.62 | -3.27 | -0.15 | 0.48 | -84.76 | -78.57 | 73.77 | 0.0 | 31.41 | 101.49 | -4.58 | 2.58 | 73.73 | -6.22 | 4.95 |
| 23Q3 (16) | 0.66 | -0.56 | -0.06 | 55.43 | 0.97 | 5.46 | 3.15 | -43.95 | -44.15 | 73.77 | 156.44 | 31.41 | 106.36 | 0.67 | 10.97 | 78.62 | 3.26 | 15.84 |
| 23Q2 (15) | 0.67 | 1.29 | -0.12 | 54.9 | 3.92 | 5.01 | 5.62 | 127.53 | -28.86 | 28.77 | -87.58 | -60.74 | 105.65 | 1.6 | -5.1 | 76.14 | 4.17 | -4.55 |
| 23Q1 (14) | 0.66 | -1.02 | 0.74 | 52.83 | -1.62 | 1.93 | 2.47 | 10.27 | -15.12 | 231.70 | 312.73 | 16.97 | 103.99 | 5.1 | 2.63 | 73.09 | 4.04 | 0.12 |
| 22Q4 (13) | 0.66 | 0.24 | -0.81 | 53.7 | 2.17 | 4.11 | 2.24 | -60.28 | -37.25 | 56.14 | 0.0 | -54.24 | 98.94 | 3.22 | -11.92 | 70.25 | 3.51 | -15.33 |
| 22Q3 (12) | 0.66 | -0.62 | -0.81 | 52.56 | 0.54 | 18.33 | 5.64 | -28.61 | 23.14 | 56.14 | -23.38 | -54.24 | 95.85 | -13.9 | -6.73 | 67.87 | -14.92 | -8.15 |
| 22Q2 (11) | 0.67 | 2.16 | -1.19 | 52.28 | 0.87 | 16.85 | 7.90 | 171.48 | 14.83 | 73.27 | -63.01 | -19.96 | 111.33 | 9.87 | 8.2 | 79.77 | 9.27 | 8.78 |
| 22Q1 (10) | 0.65 | -2.54 | 10.0 | 51.83 | 0.48 | 19.92 | 2.91 | -18.49 | -85.33 | 198.08 | 61.46 | 902.39 | 101.33 | -9.79 | -18.87 | 73.00 | -12.02 | -13.67 |
| 21Q4 (9) | 0.67 | 0.24 | 10.14 | 51.58 | 16.12 | 17.31 | 3.57 | -22.05 | -94.75 | 122.68 | 0.0 | 2169.36 | 112.33 | 9.3 | -11.36 | 82.97 | 12.29 | -3.89 |
| 21Q3 (8) | 0.67 | -0.99 | 2.88 | 44.42 | -0.72 | -1.75 | 4.58 | -33.43 | -93.86 | 122.68 | 34.02 | 1897.96 | 102.77 | -0.12 | -27.08 | 73.89 | 0.76 | -27.65 |
| 21Q2 (7) | 0.67 | 13.73 | -1.71 | 44.74 | 3.52 | 5.84 | 6.88 | -65.31 | -88.8 | 91.54 | 363.23 | 1238.63 | 102.89 | -17.62 | -19.33 | 73.33 | -13.28 | -21.22 |
| 21Q1 (6) | 0.59 | -2.42 | -10.21 | 43.22 | -1.71 | -1.75 | 19.83 | -70.83 | -17.96 | 19.76 | 265.53 | 7.73 | 124.90 | -1.44 | -4.69 | 84.56 | -2.05 | -7.24 |
| 20Q4 (5) | 0.61 | -6.36 | -9.89 | 43.97 | -2.74 | 2.16 | 67.98 | -8.89 | 143.39 | 5.41 | -11.96 | -65.9 | 126.73 | -10.08 | 2.09 | 86.33 | -15.47 | 8.1 |
| 20Q3 (4) | 0.65 | -5.41 | 0.0 | 45.21 | 6.96 | 0.0 | 74.61 | 21.42 | 0.0 | 6.14 | -10.2 | 0.0 | 140.93 | 10.5 | 0.0 | 102.13 | 9.72 | 0.0 |
| 20Q2 (3) | 0.69 | 3.89 | 0.0 | 42.27 | -3.91 | 0.0 | 61.45 | 154.24 | 0.0 | 6.84 | -62.72 | 0.0 | 127.54 | -2.67 | 0.0 | 93.08 | 2.11 | 0.0 |
| 20Q1 (2) | 0.66 | -2.08 | 0.0 | 43.99 | 2.21 | 0.0 | 24.17 | -13.46 | 0.0 | 18.34 | 15.69 | 0.0 | 131.04 | 5.56 | 0.0 | 91.16 | 14.15 | 0.0 |
| 19Q4 (1) | 0.67 | 0.0 | 0.0 | 43.04 | 0.0 | 0.0 | 27.93 | 0.0 | 0.0 | 15.85 | 0.0 | 0.0 | 124.14 | 0.0 | 0.0 | 79.86 | 0.0 | 0.0 |
