- 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) | 0.19 | 7.81 | 3.05 | 52.5 | 7.92 | -19.92 | 29.96 | -64.37 | 1.16 | 69.54 | 444.06 | -23.29 | 421.64 | -20.97 |
| 2022 (9) | 0.18 | -32.97 | 2.0 | -18.03 | 9.89 | 5.66 | 84.08 | 34.21 | 0.68 | -48.34 | 578.86 | 62.77 | 533.55 | 72.62 |
| 2021 (8) | 0.27 | -18.62 | 2.44 | -15.28 | 9.36 | 8.84 | 62.65 | 62.14 | 1.32 | -40.29 | 355.64 | 15.77 | 309.09 | 21.25 |
| 2020 (7) | 0.33 | -17.1 | 2.88 | 7.06 | 8.6 | 34.8 | 38.64 | -4.1 | 2.22 | 102.44 | 307.19 | 142.63 | 254.92 | 191.14 |
| 2019 (6) | 0.40 | -3.6 | 2.69 | -2.89 | 6.38 | -4.35 | 40.29 | -6.0 | 1.10 | 21.75 | 126.61 | -16.86 | 87.56 | -32.38 |
| 2018 (5) | 0.41 | -2.56 | 2.77 | 26.48 | 6.67 | 0 | 42.86 | 0 | 0.90 | 0 | 152.29 | 1.26 | 129.48 | 14.3 |
| 2017 (4) | 0.42 | 0 | 2.19 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 150.39 | 0 | 113.28 | 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) | 0.20 | -20.41 | -11.9 | 2.81 | -30.1 | -11.36 | 6.66 | -72.81 | -89.64 | 13.00 | 342.55 | 353.97 | 351.81 | 26.98 | -9.5 | 324.41 | 25.09 | -12.59 |
| 24Q2 (19) | 0.25 | 5.23 | 22.08 | 4.02 | 36.27 | 127.12 | 24.49 | -25.36 | -78.89 | 2.94 | -3.91 | 76.25 | 277.06 | -20.63 | -37.78 | 259.34 | -20.5 | -36.91 |
| 24Q1 (18) | 0.23 | 20.69 | 10.78 | 2.95 | -3.28 | 56.08 | 32.81 | 172.09 | -7.71 | 3.06 | 6.76 | -49.4 | 349.07 | -21.39 | -19.24 | 326.22 | -22.63 | -15.92 |
| 23Q4 (17) | 0.19 | -12.85 | 7.81 | 3.05 | -3.79 | 52.5 | -45.51 | -170.81 | -394.37 | 2.86 | 0.0 | -65.12 | 444.06 | 14.24 | -23.29 | 421.64 | 13.6 | -20.97 |
| 23Q3 (16) | 0.22 | 10.29 | -9.43 | 3.17 | 79.1 | 50.24 | 64.27 | -44.59 | -43.15 | 2.86 | 71.82 | 26.89 | 388.72 | -12.7 | 8.75 | 371.15 | -9.71 | 19.66 |
| 23Q2 (15) | 0.20 | -4.51 | -27.35 | 1.77 | -6.35 | -20.27 | 115.99 | 226.27 | -13.8 | 1.67 | -72.41 | -11.99 | 445.26 | 3.02 | 43.23 | 411.08 | 5.95 | 57.49 |
| 23Q1 (14) | 0.21 | 17.46 | -23.39 | 1.89 | -5.5 | -18.88 | 35.55 | 129.95 | -53.68 | 6.04 | -26.42 | 31.06 | 432.22 | -25.33 | 28.57 | 387.99 | -27.28 | 38.47 |
| 22Q4 (13) | 0.18 | -26.79 | -32.97 | 2.0 | -5.21 | -18.03 | 15.46 | -86.32 | -19.69 | 8.21 | 263.82 | -58.95 | 578.86 | 61.94 | 62.77 | 533.55 | 72.01 | 72.62 |
| 22Q3 (12) | 0.24 | -11.52 | -11.81 | 2.11 | -4.95 | -17.25 | 113.05 | -15.99 | 24.49 | 2.26 | 19.18 | -40.11 | 357.46 | 14.98 | 2.72 | 310.18 | 18.83 | 0.89 |
| 22Q2 (11) | 0.28 | 0.69 | -9.45 | 2.22 | -4.72 | -16.54 | 134.56 | 75.32 | 59.68 | 1.89 | -58.92 | -51.38 | 310.88 | -7.52 | -0.04 | 261.02 | -6.84 | 0.25 |
| 22Q1 (10) | 0.27 | 2.77 | -19.22 | 2.33 | -4.51 | -15.88 | 76.75 | 298.7 | 49.79 | 4.61 | -76.95 | -46.58 | 336.17 | -5.47 | 26.22 | 280.19 | -9.35 | 33.59 |
| 21Q4 (9) | 0.27 | -3.67 | -18.62 | 2.44 | -4.31 | -15.28 | 19.25 | -78.8 | -56.0 | 20.00 | 430.81 | 408.2 | 355.64 | 2.2 | 15.77 | 309.09 | 0.53 | 21.25 |
| 21Q3 (8) | 0.28 | -9.16 | 0 | 2.55 | -4.14 | 0 | 90.81 | 7.76 | 0 | 3.77 | -3.26 | 0 | 347.98 | 11.89 | 0 | 307.45 | 18.08 | 0 |
| 21Q2 (7) | 0.31 | -10.17 | 0 | 2.66 | -3.97 | 0 | 84.27 | 64.46 | 0 | 3.89 | -54.87 | 0 | 311.01 | 16.77 | 0 | 260.38 | 24.14 | 0 |
| 21Q1 (6) | 0.34 | 3.53 | 0 | 2.77 | -3.82 | 0 | 51.24 | 17.12 | 0 | 8.63 | 119.28 | 0 | 266.34 | -13.3 | 0 | 209.74 | -17.72 | 0 |
| 20Q4 (5) | 0.33 | 0 | 0 | 2.88 | 0 | 0 | 43.75 | 0 | 0 | 3.94 | 0 | 0 | 307.19 | 0 | 0 | 254.92 | 0 | 0 |
