- 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) | 0.39 | -4.33 | 5.27 | 15.57 | 9.85 | -9.55 | -0.78 | 0 | 11.56 | 0.0 | 214.48 | 10.52 | 94.91 | 12.33 |
| 2022 (9) | 0.40 | 23.25 | 4.56 | 141.27 | 10.89 | -7.95 | 4.46 | -27.71 | 11.56 | 273.86 | 194.07 | -30.47 | 84.49 | -32.89 |
| 2021 (8) | 0.33 | -27.15 | 1.89 | -40.75 | 11.83 | 30.29 | 6.17 | 21.22 | 3.09 | -85.73 | 279.11 | 47.16 | 125.90 | 34.72 |
| 2020 (7) | 0.45 | 10.87 | 3.19 | 25.1 | 9.08 | 11.41 | 5.09 | 0 | 21.67 | 0 | 189.67 | -10.06 | 93.45 | -15.28 |
| 2019 (6) | 0.41 | 24.3 | 2.55 | 22.01 | 8.15 | -6.54 | -7.08 | 0 | 0.00 | 0 | 210.88 | -25.29 | 110.30 | -30.71 |
| 2018 (5) | 0.33 | 3.49 | 2.09 | 22.94 | 8.72 | 4.93 | -2.94 | 0 | 0.00 | 0 | 282.27 | -1.27 | 159.19 | 48.43 |
| 2017 (4) | 0.32 | 35.48 | 1.7 | 61.9 | 8.31 | 21.14 | -7.14 | 0 | 0.00 | 0 | 285.89 | -16.85 | 107.25 | -30.89 |
| 2016 (3) | 0.23 | -40.22 | 1.05 | -74.07 | 6.86 | -22.66 | -22.52 | 0 | 0.00 | 0 | 343.84 | 117.97 | 155.18 | 163.82 |
| 2015 (2) | 0.39 | -18.14 | 4.05 | -33.72 | 8.87 | -23.86 | -6.26 | 0 | 0.00 | 0 | 157.75 | 23.88 | 58.82 | 15.65 |
| 2014 (1) | 0.48 | -2.0 | 6.11 | 20.51 | 11.65 | 10.01 | -3.91 | 0 | 0.00 | 0 | 127.34 | 11.59 | 50.86 | 48.76 |
| 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) | 0.43 | 10.86 | 35.6 | 6.61 | 29.61 | 53.01 | -5.94 | -133.04 | -77.31 | 3.46 | 0.0 | -97.3 | 213.91 | -7.2 | -17.96 | 86.61 | -21.13 | -23.83 |
| 24Q2 (19) | 0.39 | 4.46 | 20.24 | 5.1 | 4.72 | 17.78 | 17.98 | 84.6 | 1491.15 | 3.46 | -31.97 | -97.3 | 230.50 | 3.85 | -4.38 | 109.82 | 11.3 | -4.44 |
| 24Q1 (18) | 0.37 | -3.73 | 4.38 | 4.87 | -7.59 | -13.19 | 9.74 | 4134.78 | 767.12 | 5.08 | -96.03 | -52.49 | 221.96 | 3.49 | -2.0 | 98.67 | 3.96 | -23.37 |
| 23Q4 (17) | 0.39 | 21.62 | -4.33 | 5.27 | 21.99 | 15.57 | 0.23 | 106.87 | -80.17 | 128.00 | 0.0 | 1096.26 | 214.48 | -17.74 | 10.52 | 94.91 | -16.53 | 12.33 |
| 23Q3 (16) | 0.32 | -1.7 | -20.69 | 4.32 | -0.23 | -2.48 | -3.35 | -396.46 | -144.67 | 128.00 | 0.0 | 1096.26 | 260.75 | 8.17 | 28.64 | 113.71 | -1.05 | 34.84 |
| 23Q2 (15) | 0.32 | -9.32 | -18.75 | 4.33 | -22.82 | 5.1 | 1.13 | 177.4 | -84.02 | 128.00 | 1096.26 | 848.15 | 241.06 | 6.43 | 6.79 | 114.92 | -10.75 | 12.78 |
| 23Q1 (14) | 0.36 | -11.76 | -3.91 | 5.61 | 23.03 | 61.67 | -1.46 | -225.86 | -684.0 | 10.70 | 0.0 | 231.55 | 226.49 | 16.71 | -10.3 | 128.76 | 52.4 | 17.57 |
| 22Q4 (13) | 0.40 | 0.82 | 23.25 | 4.56 | 2.93 | 141.27 | 1.16 | -84.53 | 133.72 | 10.70 | 0.0 | 231.55 | 194.07 | -4.25 | -30.47 | 84.49 | 0.19 | -32.89 |
| 22Q3 (12) | 0.40 | 0.7 | 22.43 | 4.43 | 7.52 | 85.36 | 7.50 | 6.08 | -52.14 | 10.70 | -20.74 | 231.55 | 202.69 | -10.21 | -30.91 | 84.33 | -17.24 | -47.37 |
| 22Q2 (11) | 0.40 | 7.25 | 1.87 | 4.12 | 18.73 | 27.16 | 7.07 | 2728.0 | -25.81 | 13.50 | 318.31 | 84.09 | 225.73 | -10.6 | -1.49 | 101.90 | -6.96 | -21.06 |
| 22Q1 (10) | 0.37 | 13.18 | -14.04 | 3.47 | 83.6 | 13.77 | 0.25 | 107.27 | -93.21 | 3.23 | 0.0 | -88.26 | 252.49 | -9.54 | 31.62 | 109.52 | -13.01 | 18.79 |
| 21Q4 (9) | 0.33 | 0.15 | -27.15 | 1.89 | -20.92 | -40.75 | -3.44 | -121.95 | -155.22 | 3.23 | 0.0 | -80.14 | 279.11 | -4.85 | 47.16 | 125.90 | -21.43 | 34.72 |
| 21Q3 (8) | 0.33 | -16.21 | -26.93 | 2.39 | -26.23 | -21.64 | 15.67 | 64.43 | 564.99 | 3.23 | -55.99 | -34.69 | 293.35 | 28.02 | 54.33 | 160.24 | 24.14 | 68.37 |
| 21Q2 (7) | 0.39 | -9.5 | -11.87 | 3.24 | 6.23 | -2.41 | 9.53 | 158.97 | 470.66 | 7.33 | -73.33 | 48.41 | 229.15 | 19.45 | 9.32 | 129.08 | 40.0 | 4.12 |
| 21Q1 (6) | 0.43 | -4.07 | 0.12 | 3.05 | -4.39 | -9.23 | 3.68 | -40.93 | -76.36 | 27.50 | 69.23 | 456.55 | 191.83 | 1.14 | -14.56 | 92.20 | -1.34 | -32.57 |
| 20Q4 (5) | 0.45 | 0.45 | 10.87 | 3.19 | 4.59 | 25.1 | 6.23 | 284.87 | 122.69 | 16.25 | 228.87 | 0 | 189.67 | -0.22 | -10.06 | 93.45 | -1.81 | -14.99 |
| 20Q3 (4) | 0.45 | 1.06 | 0.0 | 3.05 | -8.13 | 0.0 | -3.37 | -301.8 | 0.0 | 4.94 | 0.0 | 0.0 | 190.08 | -9.32 | 0.0 | 95.17 | -23.23 | 0.0 |
| 20Q2 (3) | 0.44 | 2.81 | 0.0 | 3.32 | -1.19 | 0.0 | 1.67 | -89.27 | 0.0 | 4.94 | 0.0 | 0.0 | 209.62 | -6.63 | 0.0 | 123.97 | -9.33 | 0.0 |
| 20Q1 (2) | 0.43 | 6.24 | 0.0 | 3.36 | 31.76 | 0.0 | 15.57 | 156.7 | 0.0 | 4.94 | 0 | 0.0 | 224.51 | 6.46 | 0.0 | 136.73 | 24.38 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 2.55 | 0.0 | 0.0 | -27.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 210.88 | 0.0 | 0.0 | 109.93 | 0.0 | 0.0 |
