- 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) | 0.45 | -18.65 | 12.57 | -20.69 | 13.24 | -33.77 | 1.19 | -85.34 | 87.00 | 877.44 | 117.25 | -6.11 | 84.69 | -1.44 |
| 2022 (9) | 0.55 | -15.2 | 15.85 | -19.58 | 19.99 | -2.06 | 8.12 | 43.97 | 8.90 | -44.21 | 124.88 | 12.87 | 85.93 | 13.71 |
| 2021 (8) | 0.65 | 2.13 | 19.71 | 12.76 | 20.41 | 40.18 | 5.64 | 0 | 15.95 | -55.54 | 110.64 | -5.06 | 75.57 | -3.81 |
| 2020 (7) | 0.64 | 0.87 | 17.48 | 3.68 | 14.56 | -15.89 | -0.15 | 0 | 35.88 | 0.0 | 116.54 | 6.05 | 78.56 | -2.03 |
| 2019 (6) | 0.63 | -4.24 | 16.86 | -8.96 | 17.31 | -8.99 | 3.10 | -5.2 | 35.88 | -2.3 | 109.89 | 3.47 | 80.19 | 2.37 |
| 2018 (5) | 0.66 | -0.5 | 18.52 | -0.64 | 19.02 | -13.51 | 3.27 | -60.46 | 36.73 | 132.31 | 106.20 | -9.98 | 78.33 | -9.05 |
| 2017 (4) | 0.66 | 23.99 | 18.64 | 128.43 | 21.99 | 10.17 | 8.27 | -83.38 | 15.81 | 385.95 | 117.98 | -15.87 | 86.12 | -20.93 |
| 2016 (3) | 0.54 | 0.11 | 8.16 | 28.1 | 19.96 | 8.48 | 49.77 | 5.98 | 3.25 | 140.91 | 140.24 | 12.61 | 108.92 | 7.03 |
| 2015 (2) | 0.54 | 0 | 6.37 | 0 | 18.4 | 0 | 46.96 | 0 | 1.35 | 0 | 124.54 | 0 | 101.77 | 0 |
| 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 | 1.31 | 10.44 | 13.12 | 4.29 | 12.52 | 9.07 | -21.47 | 62.84 | 11.52 | -4.93 | -71.51 | 82.45 | -23.09 | -30.58 | 55.74 | -32.17 | -26.21 |
| 24Q2 (19) | 0.47 | 13.23 | 13.23 | 12.58 | 19.47 | 20.61 | 11.55 | 4.9 | 348.92 | 12.12 | -12.9 | -37.74 | 107.21 | -11.7 | -12.19 | 82.18 | -0.13 | 22.44 |
| 24Q1 (18) | 0.42 | -6.72 | -20.28 | 10.53 | -16.23 | -28.85 | 11.01 | 162.77 | 2875.68 | 13.91 | -68.01 | -28.52 | 121.41 | 3.55 | -3.22 | 82.29 | -2.83 | 18.54 |
| 23Q4 (17) | 0.45 | 3.21 | -18.65 | 12.57 | 7.8 | -20.69 | 4.19 | -24.78 | 233.02 | 43.50 | 7.55 | 123.45 | 117.25 | -1.28 | -6.11 | 84.69 | 12.11 | -1.44 |
| 23Q3 (16) | 0.44 | 3.86 | -22.0 | 11.66 | 11.79 | -27.62 | 5.57 | 220.04 | -61.95 | 40.44 | 107.75 | 107.75 | 118.77 | -2.73 | -10.61 | 75.54 | 12.54 | -14.86 |
| 23Q2 (15) | 0.42 | -20.28 | -26.81 | 10.43 | -29.53 | -36.05 | -4.64 | -1354.05 | -140.67 | 19.47 | 0.0 | -26.03 | 122.10 | -2.67 | -2.76 | 67.12 | -3.31 | -13.51 |
| 23Q1 (14) | 0.53 | -4.81 | -7.0 | 14.8 | -6.62 | -10.19 | 0.37 | 111.75 | -96.83 | 19.47 | 0.0 | -19.62 | 125.45 | 0.46 | 0.94 | 69.42 | -19.21 | -1.49 |
| 22Q4 (13) | 0.55 | -1.04 | -15.2 | 15.85 | -1.61 | -19.58 | -3.15 | -121.52 | -148.76 | 19.47 | 0.0 | -63.53 | 124.88 | -6.01 | 12.87 | 85.93 | -3.14 | 13.71 |
| 22Q3 (12) | 0.56 | -2.55 | -14.33 | 16.11 | -1.23 | -14.67 | 14.64 | 28.31 | 39.3 | 19.47 | -26.03 | -36.15 | 132.86 | 5.81 | 22.89 | 88.72 | 14.33 | 22.9 |
| 22Q2 (11) | 0.57 | 1.31 | -11.57 | 16.31 | -1.03 | -8.68 | 11.41 | -2.14 | 322.59 | 26.32 | 8.67 | -73.16 | 125.56 | 1.03 | 16.41 | 77.60 | 10.12 | 8.74 |
| 22Q1 (10) | 0.57 | -13.21 | 0 | 16.48 | -16.39 | 0 | 11.66 | 80.5 | 0 | 24.22 | -54.63 | 0 | 124.28 | 12.33 | 0 | 70.47 | -6.75 | 0 |
| 21Q4 (9) | 0.65 | -0.02 | 0 | 19.71 | 4.4 | 0 | 6.46 | -38.53 | 0 | 53.38 | 75.09 | 0 | 110.64 | 2.34 | 0 | 75.57 | 4.68 | 0 |
| 21Q3 (8) | 0.65 | 0.59 | 0 | 18.88 | 5.71 | 0 | 10.51 | 289.26 | 0 | 30.49 | -68.91 | 0 | 108.11 | 0.23 | 0 | 72.19 | 1.16 | 0 |
| 21Q2 (7) | 0.65 | 0 | 0 | 17.86 | 0 | 0 | 2.70 | 0 | 0 | 98.07 | 0 | 0 | 107.86 | 0 | 0 | 71.36 | 0 | 0 |
