- 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) | 0.23 | -5.42 | 1.05 | -53.74 | 9.71 | 12.12 | 39.79 | 76.3 | 0.72 | -77.37 | 261.48 | -32.44 | 242.34 | -32.2 |
| 2022 (9) | 0.25 | 22.52 | 2.27 | 80.16 | 8.66 | -5.56 | 22.57 | -64.48 | 3.16 | 108.92 | 387.06 | -9.84 | 357.43 | -8.83 |
| 2021 (8) | 0.20 | -4.48 | 1.26 | 36.96 | 9.17 | 8.52 | 63.55 | -19.07 | 1.51 | 71.18 | 429.29 | 1.45 | 392.06 | 3.86 |
| 2020 (7) | 0.21 | 32.55 | 0.92 | 0 | 8.45 | -41.56 | 78.52 | -98.63 | 0.88 | 0 | 423.15 | -15.36 | 377.50 | -18.42 |
| 2019 (6) | 0.16 | -20.82 | 0 | 0 | 14.46 | 6.48 | 5751.91 | 0 | 0.00 | 0 | 499.92 | 10.29 | 462.72 | 7.46 |
| 2018 (5) | 0.20 | -28.03 | 0 | 0 | 13.58 | 56.27 | 0.00 | 0 | 0.00 | 0 | 453.28 | 41.24 | 430.61 | 44.25 |
| 2017 (4) | 0.28 | -65.65 | 0 | 0 | 8.69 | 99.77 | 0.00 | 0 | 0.00 | 0 | 320.93 | 248.5 | 298.51 | 406.21 |
| 2016 (3) | 0.81 | -18.39 | 0.56 | -41.67 | 4.35 | 107.14 | 0.00 | 0 | 0.00 | 0 | 92.09 | 55.93 | 58.97 | 74.99 |
| 2015 (2) | 0.99 | 0 | 0.96 | 0 | 2.1 | 0 | 0.00 | 0 | 0.00 | 0 | 59.06 | 0 | 33.70 | 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) | 0.23 | -14.19 | 12.71 | 0.74 | -12.94 | -47.14 | 95.45 | -55.49 | 122.81 | 1.59 | 40.99 | -66.25 | 239.25 | 18.99 | -22.51 | 214.13 | 21.16 | -24.82 |
| 24Q2 (19) | 0.27 | 26.67 | 7.76 | 0.85 | -10.53 | -42.95 | 214.46 | 203.04 | 123.02 | 1.13 | -70.14 | -34.55 | 201.06 | -24.82 | -25.91 | 176.73 | -27.26 | -28.46 |
| 24Q1 (18) | 0.21 | -7.93 | -2.55 | 0.95 | -9.52 | -45.4 | 70.77 | 25175.0 | 298.03 | 3.79 | -19.83 | -55.29 | 267.43 | 2.28 | -31.91 | 242.95 | 0.25 | -32.84 |
| 23Q4 (17) | 0.23 | 12.62 | -5.42 | 1.05 | -25.0 | -53.74 | 0.28 | -99.35 | 117.72 | 4.72 | 0.0 | -72.8 | 261.48 | -15.31 | -32.44 | 242.34 | -14.91 | -32.2 |
| 23Q3 (16) | 0.21 | -17.95 | -22.29 | 1.4 | -6.04 | -55.13 | 42.84 | -55.45 | 136.42 | 4.72 | 173.39 | -72.8 | 308.74 | 13.78 | -13.74 | 284.81 | 15.29 | -14.66 |
| 23Q2 (15) | 0.25 | 14.55 | -3.31 | 1.49 | -14.37 | -37.66 | 96.16 | 440.83 | 34.92 | 1.73 | -79.6 | -55.02 | 271.36 | -30.91 | -26.54 | 247.04 | -31.71 | -27.45 |
| 23Q1 (14) | 0.22 | -10.64 | 5.89 | 1.74 | -23.35 | -24.02 | 17.78 | 1225.32 | -62.85 | 8.47 | -51.24 | -27.56 | 392.78 | 1.48 | -25.65 | 361.74 | 1.21 | -24.86 |
| 22Q4 (13) | 0.25 | -7.47 | 22.52 | 2.27 | -27.24 | 80.16 | -1.58 | -108.72 | -102.12 | 17.36 | 0.0 | 309.52 | 387.06 | 8.14 | -9.84 | 357.43 | 7.1 | -8.83 |
| 22Q3 (12) | 0.27 | 2.08 | 17.97 | 3.12 | 30.54 | 149.6 | 18.12 | -74.58 | 3875.0 | 17.36 | 352.18 | -84.5 | 357.92 | -3.1 | 11.93 | 333.75 | -1.99 | 17.41 |
| 22Q2 (11) | 0.26 | 25.45 | 46.78 | 2.39 | 4.37 | 146.39 | 71.27 | 48.91 | -45.95 | 3.84 | -67.14 | 21.04 | 369.38 | -30.08 | -13.67 | 340.52 | -29.27 | -8.16 |
| 22Q1 (10) | 0.21 | 3.39 | 4.75 | 2.29 | 81.75 | 148.91 | 47.86 | -35.88 | 4.77 | 11.69 | 175.65 | 92.65 | 528.26 | 23.05 | 14.93 | 481.45 | 22.8 | 18.22 |
| 21Q4 (9) | 0.20 | -10.9 | -4.48 | 1.26 | 0.8 | 36.96 | 74.64 | 15650.0 | -60.05 | 4.24 | -96.21 | 199.57 | 429.29 | 34.25 | 1.45 | 392.06 | 37.92 | 3.86 |
| 21Q3 (8) | 0.22 | 27.01 | 19.45 | 1.25 | 28.87 | 35.87 | -0.48 | -100.36 | -100.68 | 112.00 | 3430.43 | 2943.48 | 319.76 | -25.27 | -36.2 | 284.27 | -23.33 | -33.47 |
| 21Q2 (7) | 0.18 | -10.47 | -40.92 | 0.97 | 5.43 | 5.43 | 131.86 | 188.66 | 208.95 | 3.17 | -47.71 | -44.83 | 427.86 | -6.92 | 49.41 | 370.79 | -8.95 | 45.76 |
| 21Q1 (6) | 0.20 | -5.72 | 35.23 | 0.92 | 0.0 | 12.2 | 45.68 | -75.55 | 1286.49 | 6.07 | 328.62 | 0 | 459.65 | 8.63 | -35.38 | 407.25 | 7.88 | -36.24 |
| 20Q4 (5) | 0.21 | 11.42 | 32.55 | 0.92 | 0.0 | 0 | 186.83 | 165.76 | -92.3 | 1.42 | -61.54 | 0 | 423.15 | -15.58 | -15.36 | 377.50 | -11.65 | -18.42 |
| 20Q3 (4) | 0.19 | -37.18 | 0.0 | 0.92 | 0.0 | 0.0 | 70.30 | 64.71 | 0.0 | 3.68 | -36.0 | 0.0 | 501.23 | 75.03 | 0.0 | 427.29 | 67.97 | 0.0 |
| 20Q2 (3) | 0.30 | 104.92 | 0.0 | 0.92 | 12.2 | 0.0 | 42.68 | 1208.57 | 0.0 | 5.75 | 0 | 0.0 | 286.37 | -59.74 | 0.0 | 254.39 | -60.17 | 0.0 |
| 20Q1 (2) | 0.15 | -7.59 | 0.0 | 0.82 | 0 | 0.0 | -3.85 | -100.16 | 0.0 | 0.00 | 0 | 0.0 | 711.35 | 42.29 | 0.0 | 638.69 | 38.03 | 0.0 |
| 19Q4 (1) | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2425.26 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 499.92 | 0.0 | 0.0 | 462.72 | 0.0 | 0.0 |
