- 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) | 0.37 | -10.68 | 10.53 | -24.62 | 23.98 | -13.68 | 10.01 | -56.82 | 2.76 | 46.59 | 201.56 | -27.31 | 127.38 | -43.37 |
| 2022 (9) | 0.41 | -35.92 | 13.97 | 13.85 | 27.78 | 41.45 | 23.18 | 16.89 | 1.88 | -5.28 | 277.29 | 188.6 | 224.95 | 249.79 |
| 2021 (8) | 0.64 | 3.19 | 12.27 | 46.07 | 19.64 | 28.7 | 19.83 | 106.99 | 1.99 | -46.69 | 96.08 | -22.22 | 64.31 | -23.67 |
| 2020 (7) | 0.62 | 17.35 | 8.4 | 140.0 | 15.26 | 3.67 | 9.58 | -65.3 | 3.73 | 588.65 | 123.53 | 5.66 | 84.25 | 26.27 |
| 2019 (6) | 0.53 | 4.6 | 3.5 | 21.95 | 14.72 | 93.68 | 27.61 | -6.38 | 0.54 | -50.62 | 116.91 | -9.5 | 66.72 | -22.5 |
| 2018 (5) | 0.51 | 16.68 | 2.87 | 114.18 | 7.6 | 60.68 | 29.49 | 70.56 | 1.10 | -15.38 | 129.18 | -47.43 | 86.09 | -52.7 |
| 2017 (4) | 0.44 | 0 | 1.34 | 0 | 4.73 | 0 | 17.29 | 0 | 1.30 | 0 | 245.73 | 0 | 182.02 | 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) | 0.33 | -14.75 | -11.55 | 10.73 | 2.78 | -4.45 | 28.07 | 5.76 | 81.92 | 3.15 | -41.08 | -64.32 | 167.70 | -4.14 | -27.78 | 107.25 | -4.58 | -29.13 |
| 24Q2 (19) | 0.38 | -3.42 | -12.47 | 10.44 | -4.48 | -4.74 | 26.54 | -2.93 | 135.49 | 5.35 | 10.72 | -67.37 | 174.95 | 1.39 | -1.76 | 112.40 | 1.86 | -11.93 |
| 24Q1 (18) | 0.40 | 7.19 | -10.45 | 10.93 | 3.8 | -5.29 | 27.34 | 151.29 | 676.7 | 4.83 | -38.55 | -81.24 | 172.56 | -14.39 | -9.59 | 110.35 | -13.37 | -22.95 |
| 23Q4 (17) | 0.37 | 0.22 | -10.68 | 10.53 | -6.23 | -24.62 | 10.88 | -29.49 | -24.13 | 7.86 | -11.0 | -16.07 | 201.56 | -13.2 | -27.31 | 127.38 | -15.83 | -43.37 |
| 23Q3 (16) | 0.37 | -15.64 | -40.79 | 11.23 | 2.46 | -34.56 | 15.43 | 36.91 | -41.06 | 8.83 | -46.11 | 21.18 | 232.20 | 30.39 | 65.79 | 151.33 | 18.57 | 54.72 |
| 23Q2 (15) | 0.44 | -1.18 | -33.7 | 10.96 | -5.03 | -24.62 | 11.27 | 220.17 | -55.86 | 16.39 | -36.35 | 114.94 | 178.08 | -6.7 | 52.62 | 127.63 | -10.89 | 51.22 |
| 23Q1 (14) | 0.44 | 6.9 | -34.42 | 11.54 | -17.39 | -15.7 | 3.52 | -75.45 | -88.46 | 25.74 | 174.95 | 256.91 | 190.86 | -31.17 | 84.07 | 143.22 | -36.33 | 107.09 |
| 22Q4 (13) | 0.41 | -33.56 | -35.92 | 13.97 | -18.59 | 13.85 | 14.34 | -45.23 | -34.07 | 9.36 | 28.5 | 105.94 | 277.29 | 97.98 | 188.6 | 224.95 | 129.99 | 249.79 |
| 22Q3 (12) | 0.62 | -5.55 | -7.16 | 17.16 | 18.02 | 25.26 | 26.18 | 2.55 | 72.24 | 7.29 | -4.42 | -28.78 | 140.06 | 20.04 | 27.17 | 97.81 | 15.89 | 29.09 |
| 22Q2 (11) | 0.66 | -2.24 | -3.9 | 14.54 | 6.21 | 53.38 | 25.53 | -16.27 | 70.54 | 7.62 | 5.69 | -16.67 | 116.68 | 12.53 | 50.19 | 84.40 | 22.04 | 59.31 |
| 22Q1 (10) | 0.67 | 4.46 | 4.78 | 13.69 | 11.57 | 40.84 | 30.49 | 40.18 | 5.79 | 7.21 | 58.65 | 56.93 | 103.69 | 7.92 | -4.04 | 69.16 | 7.54 | -5.71 |
| 21Q4 (9) | 0.64 | -3.74 | 3.19 | 12.27 | -10.44 | 46.07 | 21.75 | 43.09 | 4631.25 | 4.55 | -55.56 | -93.33 | 96.08 | -12.77 | -22.22 | 64.31 | -15.12 | -23.67 |
| 21Q3 (8) | 0.67 | -2.24 | 0 | 13.7 | 44.51 | 0 | 15.20 | 1.54 | 0 | 10.23 | 11.83 | 0 | 110.14 | 41.77 | 0 | 75.77 | 43.02 | 0 |
| 21Q2 (7) | 0.68 | 6.59 | 0 | 9.48 | -2.47 | 0 | 14.97 | -48.06 | 0 | 9.15 | 99.04 | 0 | 77.69 | -28.1 | 0 | 52.98 | -27.77 | 0 |
| 21Q1 (6) | 0.64 | 2.87 | 0 | 9.72 | 15.71 | 0 | 28.82 | 6104.17 | 0 | 4.60 | -93.26 | 0 | 108.06 | -12.52 | 0 | 73.35 | -12.94 | 0 |
| 20Q4 (5) | 0.62 | 0 | 0 | 8.4 | 0 | 0 | -0.48 | 0 | 0 | 68.14 | 0 | 0 | 123.53 | 0 | 0 | 84.25 | 0 | 0 |
