- 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) | 0.56 | -1.7 | 3.64 | -1.36 | 15.9 | 11.42 | 37.39 | -22.4 | 1.70 | -19.28 | 124.17 | 4.49 | 89.40 | 3.04 |
| 2022 (9) | 0.57 | 1.8 | 3.69 | 11.82 | 14.27 | 20.83 | 48.18 | -84.4 | 2.11 | -14.94 | 118.83 | -2.73 | 86.76 | 11.0 |
| 2021 (8) | 0.56 | 26.59 | 3.3 | 0 | 11.81 | 8.25 | 308.83 | -58.61 | 2.48 | 0 | 122.16 | -28.82 | 78.16 | -38.25 |
| 2020 (7) | 0.44 | -12.54 | 0 | 0 | 10.91 | 12.71 | 746.14 | 57.28 | 0.00 | 0 | 171.61 | 24.28 | 126.58 | 48.03 |
| 2019 (6) | 0.51 | -0.26 | 0.07 | -65.0 | 9.68 | 9.75 | 474.40 | 104.16 | 0.00 | 0 | 138.08 | 5.76 | 85.51 | 27.4 |
| 2018 (5) | 0.51 | -3.12 | 0.2 | -39.39 | 8.82 | 7.82 | 232.37 | 227.37 | 0.10 | -85.21 | 130.56 | 3.75 | 67.12 | -29.83 |
| 2017 (4) | 0.53 | 6.64 | 0.33 | -28.26 | 8.18 | 2.63 | 70.98 | 417.35 | 0.67 | -81.82 | 125.84 | -4.21 | 95.65 | -1.53 |
| 2016 (3) | 0.49 | 0 | 0.46 | 0 | 7.97 | 0 | 13.72 | 0 | 3.67 | 0 | 131.37 | 0 | 97.14 | 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) | 0.52 | -3.8 | -5.73 | 3.46 | -1.7 | -5.72 | 41.31 | 4.29 | 22.91 | 5.35 | -5.11 | -28.46 | 132.00 | 3.73 | 9.05 | 83.03 | 2.12 | 8.81 |
| 24Q2 (19) | 0.54 | -7.53 | -2.64 | 3.52 | -1.68 | -4.35 | 39.61 | 112.73 | 20.69 | 5.64 | -54.29 | -29.12 | 127.25 | 8.17 | 7.99 | 81.31 | 4.53 | 9.66 |
| 24Q1 (18) | 0.58 | 3.72 | -1.19 | 3.58 | -1.65 | -2.72 | 18.62 | -65.2 | -35.01 | 12.33 | 161.95 | 28.18 | 117.64 | -5.26 | 4.79 | 77.79 | -12.99 | 3.05 |
| 23Q4 (17) | 0.56 | 2.18 | -1.7 | 3.64 | -0.82 | -1.36 | 53.51 | 59.21 | 10.81 | 4.71 | -37.04 | -27.36 | 124.17 | 2.59 | 4.49 | 89.40 | 17.15 | 3.04 |
| 23Q3 (16) | 0.55 | -0.65 | -0.54 | 3.67 | -0.27 | 11.21 | 33.61 | 2.41 | -26.05 | 7.48 | -5.99 | -2.56 | 121.04 | 2.72 | -0.52 | 76.31 | 2.91 | 2.24 |
| 23Q2 (15) | 0.55 | -6.15 | -2.72 | 3.68 | 0.0 | 11.52 | 32.82 | 14.55 | -46.96 | 7.95 | -17.33 | 20.52 | 117.83 | 4.96 | -0.18 | 74.15 | -1.78 | -2.59 |
| 23Q1 (14) | 0.59 | 3.18 | 8.18 | 3.68 | -0.27 | 11.52 | 28.65 | -40.67 | -19.52 | 9.62 | 48.43 | -30.02 | 112.26 | -5.53 | -10.65 | 75.49 | -12.99 | -2.23 |
| 22Q4 (13) | 0.57 | 3.38 | 1.8 | 3.69 | 11.82 | 11.82 | 48.29 | 6.25 | -70.53 | 6.48 | -15.54 | 15.89 | 118.83 | -2.33 | -2.73 | 86.76 | 16.24 | 11.0 |
| 22Q3 (12) | 0.55 | -2.83 | 20.42 | 3.3 | 0.0 | 0 | 45.45 | -26.55 | -96.78 | 7.67 | 16.28 | 0 | 121.67 | 3.08 | -13.38 | 74.64 | -1.94 | -15.42 |
| 22Q2 (11) | 0.57 | 4.36 | 19.73 | 3.3 | 0.0 | 0 | 61.88 | 73.82 | -95.68 | 6.60 | -52.0 | 0 | 118.04 | -6.05 | -26.79 | 76.12 | -1.41 | -33.76 |
| 22Q1 (10) | 0.55 | -2.9 | 27.43 | 3.3 | 0.0 | 0 | 35.60 | -78.28 | -76.11 | 13.75 | 145.83 | 0 | 125.64 | 2.85 | -28.65 | 77.21 | -1.22 | -39.81 |
| 21Q4 (9) | 0.56 | 22.29 | 26.59 | 3.3 | 0 | 0 | 163.88 | -88.37 | -85.86 | 5.59 | 0 | 0 | 122.16 | -13.03 | -28.82 | 78.16 | -11.43 | -38.25 |
| 21Q3 (8) | 0.46 | -3.39 | -6.93 | 0 | 0 | 0 | 1409.59 | -1.61 | 72.72 | 0.00 | 0 | 0 | 140.47 | -12.88 | -1.31 | 88.25 | -23.21 | 3.02 |
| 21Q2 (7) | 0.48 | 11.07 | -8.94 | 0 | 0 | 0 | 1432.59 | 861.28 | 68.53 | 0.00 | 0 | 0 | 161.23 | -8.43 | 19.27 | 114.92 | -10.41 | 41.39 |
| 21Q1 (6) | 0.43 | -3.54 | -12.78 | 0 | 0 | -100.0 | 149.03 | -87.14 | -30.71 | 0.00 | 0 | 0 | 176.08 | 2.6 | 24.68 | 128.27 | 1.34 | 59.32 |
| 20Q4 (5) | 0.44 | -10.09 | -12.54 | 0 | 0 | -100.0 | 1158.69 | 41.98 | 20.91 | 0.00 | 0 | 0 | 171.61 | 20.57 | 24.28 | 126.58 | 47.77 | 48.03 |
| 20Q3 (4) | 0.49 | -5.48 | 0.0 | 0 | 0 | 0.0 | 816.12 | -3.99 | 0.0 | 0.00 | 0 | 0.0 | 142.33 | 5.29 | 0.0 | 85.66 | 5.39 | 0.0 |
| 20Q2 (3) | 0.52 | 6.4 | 0.0 | 0 | -100.0 | 0.0 | 850.06 | 295.21 | 0.0 | 0.00 | 0 | 0.0 | 135.18 | -4.28 | 0.0 | 81.28 | 0.96 | 0.0 |
| 20Q1 (2) | 0.49 | -3.27 | 0.0 | 0.03 | -57.14 | 0.0 | 215.09 | -77.56 | 0.0 | 0.00 | 0 | 0.0 | 141.23 | 2.28 | 0.0 | 80.51 | -5.85 | 0.0 |
| 19Q4 (1) | 0.51 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 958.34 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 138.08 | 0.0 | 0.0 | 85.51 | 0.0 | 0.0 |
