- 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) | 0.32 | -1.14 | 1.39 | -10.9 | 6.76 | 29.75 | 50.63 | -2.58 | 1.02 | -32.27 | 284.57 | -10.05 | 142.70 | -13.46 |
| 2022 (9) | 0.33 | 16.56 | 1.56 | 188.89 | 5.21 | 12.28 | 51.97 | -63.38 | 1.51 | 1326.93 | 316.38 | 14.55 | 164.89 | -3.54 |
| 2021 (8) | 0.28 | 9.52 | 0.54 | 237.5 | 4.64 | 13.73 | 141.93 | 8.19 | 0.11 | -11.76 | 276.20 | -16.25 | 170.94 | -17.19 |
| 2020 (7) | 0.26 | -10.61 | 0.16 | -20.0 | 4.08 | 1.75 | 131.18 | 176.4 | 0.12 | -60.31 | 329.78 | 12.47 | 206.43 | 14.98 |
| 2019 (6) | 0.29 | -29.08 | 0.2 | -74.68 | 4.01 | 15.56 | 47.46 | 98.0 | 0.30 | -74.64 | 293.21 | 46.31 | 179.53 | 72.19 |
| 2018 (5) | 0.40 | -0.4 | 0.79 | 14.49 | 3.47 | 20.07 | 23.97 | -0.37 | 1.19 | 55.92 | 200.41 | 26.07 | 104.26 | -12.72 |
| 2017 (4) | 0.40 | 35.81 | 0.69 | 115.62 | 2.89 | 44.5 | 24.06 | -40.65 | 0.76 | -12.06 | 158.97 | -29.57 | 119.46 | -39.99 |
| 2016 (3) | 0.30 | -24.52 | 0.32 | -17.95 | 2.0 | -11.5 | 40.54 | 114.04 | 0.87 | -32.37 | 225.72 | 48.53 | 199.07 | 54.99 |
| 2015 (2) | 0.39 | -25.53 | 0.39 | -48.0 | 2.26 | 8.13 | 18.94 | 199.21 | 1.29 | -64.94 | 151.97 | 41.66 | 128.44 | 51.05 |
| 2014 (1) | 0.53 | -6.66 | 0.75 | 36.36 | 2.09 | -5.0 | 6.33 | -80.84 | 3.67 | 0 | 107.28 | -29.59 | 85.03 | -35.2 |
| 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) | 0.30 | -7.96 | -10.8 | 1.49 | -15.34 | -3.25 | 28.90 | -0.72 | -35.38 | 6.35 | 13.22 | 46.9 | 332.82 | 15.65 | 18.05 | 167.12 | 19.48 | 30.54 |
| 24Q2 (19) | 0.32 | -19.0 | -3.94 | 1.76 | 28.47 | 6.02 | 29.11 | -39.27 | -27.46 | 5.61 | 25.12 | 23.72 | 287.78 | 36.78 | 1.18 | 139.87 | 34.75 | 21.18 |
| 24Q1 (18) | 0.40 | 24.15 | 3.04 | 1.37 | -1.44 | -8.67 | 47.93 | -27.51 | -13.64 | 4.48 | 25.65 | 3.95 | 210.39 | -26.07 | -7.46 | 103.80 | -27.26 | -4.05 |
| 23Q4 (17) | 0.32 | -3.62 | -1.14 | 1.39 | -9.74 | -10.9 | 66.12 | 47.85 | 17.4 | 3.57 | -17.47 | -12.74 | 284.57 | 0.93 | -10.05 | 142.70 | 11.47 | -13.46 |
| 23Q3 (16) | 0.33 | -0.89 | -0.45 | 1.54 | -7.23 | -15.38 | 44.72 | 11.44 | 39.84 | 4.32 | -4.65 | 30.81 | 281.94 | -0.88 | 28.53 | 128.02 | 10.92 | 19.07 |
| 23Q2 (15) | 0.34 | -13.11 | -16.14 | 1.66 | 10.67 | -9.29 | 40.13 | -27.69 | -41.05 | 4.53 | 5.12 | -13.65 | 284.43 | 25.11 | 30.44 | 115.42 | 6.69 | 4.11 |
| 23Q1 (14) | 0.39 | 19.12 | 1.23 | 1.5 | -3.85 | 167.86 | 55.50 | -1.46 | -36.72 | 4.31 | 5.49 | 810.42 | 227.34 | -28.14 | 10.9 | 108.18 | -34.39 | -8.31 |
| 22Q4 (13) | 0.33 | -2.95 | 16.56 | 1.56 | -14.29 | 188.89 | 56.32 | 76.11 | -67.25 | 4.09 | 23.72 | 1171.9 | 316.38 | 44.23 | 14.55 | 164.89 | 53.36 | -3.54 |
| 22Q3 (12) | 0.34 | -16.51 | 20.75 | 1.82 | -0.55 | 333.33 | 31.98 | -53.02 | -70.75 | 3.30 | -37.06 | 634.3 | 219.36 | 0.6 | -24.94 | 107.52 | -3.01 | -38.98 |
| 22Q2 (11) | 0.40 | 4.88 | 46.1 | 1.83 | 226.79 | 258.82 | 68.07 | -22.38 | -43.6 | 5.25 | 1008.33 | 833.33 | 218.06 | 6.38 | -25.05 | 110.86 | -6.04 | -32.2 |
| 22Q1 (10) | 0.38 | 37.16 | 12.76 | 0.56 | 3.7 | 229.41 | 87.70 | -49.01 | -52.62 | 0.47 | 47.37 | 10.53 | 204.99 | -25.78 | -14.46 | 117.99 | -30.98 | -21.72 |
| 21Q4 (9) | 0.28 | 0.54 | 9.52 | 0.54 | 28.57 | 237.5 | 171.99 | 57.33 | -18.31 | 0.32 | -28.57 | -7.14 | 276.20 | -5.49 | -16.25 | 170.94 | -2.99 | -17.19 |
| 21Q3 (8) | 0.28 | 1.02 | 2.39 | 0.42 | -17.65 | 133.33 | 109.32 | -9.42 | -5.92 | 0.45 | -20.0 | -19.0 | 292.23 | 0.44 | -5.34 | 176.21 | 7.77 | -2.05 |
| 21Q2 (7) | 0.28 | -19.05 | -23.23 | 0.51 | 200.0 | 112.5 | 120.69 | -34.79 | 11.09 | 0.56 | 31.25 | -4.38 | 290.95 | 21.41 | 36.4 | 163.50 | 8.48 | 46.62 |
| 21Q1 (6) | 0.34 | 33.22 | 20.86 | 0.17 | 6.25 | 13.33 | 185.08 | -12.09 | 86.74 | 0.43 | 23.81 | -35.71 | 239.65 | -27.33 | -20.52 | 150.72 | -26.99 | -8.51 |
| 20Q4 (5) | 0.26 | -6.0 | -10.61 | 0.16 | -11.11 | -20.0 | 210.53 | 81.18 | 106.89 | 0.35 | -37.69 | -36.09 | 329.78 | 6.82 | 12.47 | 206.43 | 14.75 | 14.98 |
| 20Q3 (4) | 0.27 | -24.26 | 0.0 | 0.18 | -25.0 | 0.0 | 116.20 | 6.96 | 0.0 | 0.56 | -5.56 | 0.0 | 308.73 | 44.73 | 0.0 | 179.89 | 61.32 | 0.0 |
| 20Q2 (3) | 0.36 | 27.43 | 0.0 | 0.24 | 60.0 | 0.0 | 108.64 | 9.62 | 0.0 | 0.59 | -11.76 | 0.0 | 213.31 | -29.25 | 0.0 | 111.51 | -32.31 | 0.0 |
| 20Q1 (2) | 0.28 | -1.47 | 0.0 | 0.15 | -25.0 | 0.0 | 99.11 | -2.6 | 0.0 | 0.67 | 23.08 | 0.0 | 301.51 | 2.83 | 0.0 | 164.74 | -8.24 | 0.0 |
| 19Q4 (1) | 0.29 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 101.76 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 293.21 | 0.0 | 0.0 | 179.53 | 0.0 | 0.0 |
