- 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) | 0.34 | -0.21 | 66.79 | 11.76 | 72.37 | -20.27 | 4.50 | -97.37 | 12.31 | 356.78 | 358.41 | -1.84 | 342.96 | -2.63 |
| 2022 (9) | 0.34 | -16.84 | 59.76 | 71.92 | 90.77 | 0.53 | 171.01 | -21.22 | 2.70 | 76.35 | 365.12 | 91.66 | 352.21 | 101.5 |
| 2021 (8) | 0.41 | 7.29 | 34.76 | 76.63 | 90.29 | 29.99 | 217.07 | -55.74 | 1.53 | 62.39 | 190.50 | 12.54 | 174.79 | 11.26 |
| 2020 (7) | 0.38 | 112.07 | 19.68 | 0 | 69.46 | 104.53 | 490.44 | 224.75 | 0.94 | 0 | 169.28 | -60.59 | 157.10 | -61.55 |
| 2019 (6) | 0.18 | 25.12 | 0 | 0 | 33.96 | 23.58 | 151.02 | -99.2 | 0.00 | 0 | 429.52 | -13.21 | 408.59 | -15.07 |
| 2018 (5) | 0.14 | 40.33 | 0 | 0 | 27.48 | 9.09 | 18846.70 | 0 | 0.00 | 0 | 494.88 | -28.39 | 481.10 | -29.1 |
| 2017 (4) | 0.10 | 0 | 0 | 0 | 25.19 | 0 | 0.00 | 0 | 0.00 | 0 | 691.03 | 0 | 678.58 | 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) | 0.29 | -9.35 | -16.74 | 50.33 | -10.87 | -30.11 | 35.72 | 54.36 | 1063.52 | 3.89 | -44.2 | -94.8 | 326.69 | 3.2 | -17.27 | 310.46 | 2.56 | -18.56 |
| 24Q2 (19) | 0.32 | 0.25 | -15.64 | 56.47 | -8.8 | -26.23 | 23.14 | 116.06 | 231.99 | 6.97 | -65.43 | -77.77 | 316.57 | -12.29 | -11.64 | 302.70 | -11.63 | -13.05 |
| 24Q1 (18) | 0.32 | -6.69 | -15.25 | 61.92 | -7.29 | -23.5 | 10.71 | 823.28 | 27.5 | 20.16 | -85.28 | -74.75 | 360.92 | 0.7 | -8.79 | 342.54 | -0.12 | -10.42 |
| 23Q4 (17) | 0.34 | -1.82 | -0.21 | 66.79 | -7.25 | 11.76 | 1.16 | -62.21 | -98.05 | 136.97 | 83.06 | 581.97 | 358.41 | -9.24 | -1.84 | 342.96 | -10.04 | -2.63 |
| 23Q3 (16) | 0.35 | -8.15 | 31.88 | 72.01 | -5.93 | 78.42 | 3.07 | -55.95 | -97.94 | 74.82 | 138.69 | 835.57 | 394.88 | 10.21 | -1.73 | 381.22 | 9.51 | -1.1 |
| 23Q2 (15) | 0.38 | 0.72 | 22.4 | 76.55 | -5.42 | 91.95 | 6.97 | -17.02 | -97.58 | 31.35 | -60.74 | 489.34 | 358.29 | -9.46 | 12.46 | 348.12 | -8.96 | 14.07 |
| 23Q1 (14) | 0.37 | 9.88 | -11.32 | 80.94 | 35.44 | 130.93 | 8.40 | -85.85 | -96.67 | 79.84 | 297.54 | 1252.28 | 395.71 | 8.38 | 177.71 | 382.40 | 8.57 | 195.38 |
| 22Q4 (13) | 0.34 | 29.75 | -16.84 | 59.76 | 48.07 | 71.92 | 59.35 | -60.09 | -70.63 | 20.08 | 151.14 | 215.62 | 365.12 | -9.14 | 91.66 | 352.21 | -8.63 | 101.5 |
| 22Q3 (12) | 0.26 | -14.76 | -32.34 | 40.36 | 1.2 | 16.08 | 148.70 | -48.29 | -50.24 | 8.00 | 50.36 | 87.5 | 401.85 | 26.14 | 52.15 | 385.47 | 26.31 | 62.43 |
| 22Q2 (11) | 0.31 | -27.02 | -21.45 | 39.88 | 13.78 | 25.57 | 287.58 | 13.96 | 52.56 | 5.32 | -9.92 | -22.67 | 318.58 | 123.58 | 46.96 | 305.17 | 135.73 | 57.47 |
| 22Q1 (10) | 0.42 | 3.03 | 3.54 | 35.05 | 0.83 | 32.66 | 252.36 | 24.87 | 52.16 | 5.90 | -7.21 | -16.74 | 142.49 | -25.2 | -3.83 | 129.46 | -25.93 | -5.13 |
| 21Q4 (9) | 0.41 | 5.57 | 7.29 | 34.76 | -0.03 | 76.63 | 202.10 | -32.37 | -20.24 | 6.36 | 49.19 | 43.89 | 190.50 | -27.87 | 12.54 | 174.79 | -26.35 | 11.26 |
| 21Q3 (8) | 0.39 | -1.05 | 18.07 | 34.77 | 9.48 | 254.07 | 298.85 | 58.54 | -49.97 | 4.27 | -37.99 | 126.73 | 264.12 | 21.84 | 52.73 | 237.31 | 22.45 | 49.01 |
| 21Q2 (7) | 0.39 | -3.81 | 0 | 31.76 | 20.21 | 0 | 188.50 | 13.66 | 0 | 6.88 | -3.01 | 0 | 216.78 | 46.31 | 0 | 193.80 | 42.02 | 0 |
| 21Q1 (6) | 0.41 | 6.77 | 0 | 26.42 | 34.25 | 0 | 165.85 | -34.55 | 0 | 7.09 | 60.36 | 0 | 148.16 | -12.48 | 0 | 136.46 | -13.14 | 0 |
| 20Q4 (5) | 0.38 | 16.18 | 0 | 19.68 | 100.41 | 0 | 253.39 | -57.58 | 0 | 4.42 | 135.08 | 0 | 169.28 | -2.11 | 0 | 157.10 | -1.36 | 0 |
| 20Q3 (4) | 0.33 | 0 | 0.0 | 9.82 | 0 | 0.0 | 597.29 | 0 | 0.0 | 1.88 | 0 | 0.0 | 172.93 | 0 | 0.0 | 159.26 | 0 | 0.0 |
