- 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) | 0.38 | 2.01 | 24.95 | 283.85 | 81.51 | -6.55 | 15.86 | -38.81 | 0.82 | 87.73 | 179.73 | -53.0 | 142.99 | -51.11 |
| 2022 (9) | 0.37 | -14.73 | 6.5 | -59.65 | 87.22 | -7.26 | 25.92 | -43.94 | 0.44 | -57.86 | 382.42 | 17.44 | 292.49 | 13.12 |
| 2021 (8) | 0.44 | 27.68 | 16.11 | 121.9 | 94.05 | 7.29 | 46.24 | -2.69 | 1.03 | 48.29 | 325.64 | 20.54 | 258.57 | 17.06 |
| 2020 (7) | 0.34 | -3.03 | 7.26 | -56.66 | 87.66 | 15.59 | 47.52 | 15.37 | 0.70 | -52.38 | 270.15 | -18.41 | 220.89 | -16.03 |
| 2019 (6) | 0.35 | -7.41 | 16.75 | -2.05 | 75.84 | -21.35 | 41.19 | 122.53 | 1.46 | 198.19 | 331.12 | 55.62 | 263.05 | 52.05 |
| 2018 (5) | 0.38 | -0.29 | 17.1 | 84.27 | 96.43 | -13.85 | 18.51 | 19.5 | 0.49 | 69.45 | 212.78 | -2.24 | 173.00 | -0.03 |
| 2017 (4) | 0.38 | -10.22 | 9.28 | -45.73 | 111.93 | 8.84 | 15.49 | 84.62 | 0.29 | -77.38 | 217.66 | -1.26 | 173.06 | -7.95 |
| 2016 (3) | 0.43 | 0.16 | 17.1 | -17.51 | 102.84 | 0.16 | 8.39 | -38.17 | 1.28 | 5.31 | 220.43 | -3.78 | 188.00 | -3.05 |
| 2015 (2) | 0.43 | -4.4 | 20.73 | -18.67 | 102.68 | 1.38 | 13.57 | -22.28 | 1.22 | -17.6 | 229.09 | -6.41 | 193.92 | -10.2 |
| 2014 (1) | 0.45 | -0.49 | 25.49 | -7.41 | 101.28 | -0.1 | 17.46 | -43.18 | 1.48 | 0 | 244.77 | -9.92 | 215.94 | -9.34 |
| 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) | 0.30 | -21.28 | -26.03 | 9.8 | -47.11 | 87.38 | 30.46 | -23.18 | -29.21 | 2.08 | 152.67 | 63.79 | 253.93 | 36.74 | -15.73 | 200.90 | 36.69 | -12.36 |
| 24Q2 (19) | 0.38 | -8.23 | -8.72 | 18.53 | -26.99 | 604.56 | 39.65 | 120.77 | 75.52 | 0.82 | -53.26 | -25.86 | 185.70 | 12.35 | -32.26 | 146.98 | 13.04 | -30.01 |
| 24Q1 (18) | 0.41 | 7.83 | 4.11 | 25.38 | 1.72 | 505.73 | 17.96 | 156.21 | 340.75 | 1.76 | -73.08 | -94.24 | 165.28 | -8.04 | -49.27 | 130.03 | -9.06 | -47.94 |
| 23Q4 (17) | 0.38 | -5.04 | 2.01 | 24.95 | 377.06 | 283.85 | 7.01 | -83.71 | 469.92 | 6.53 | 415.2 | -78.6 | 179.73 | -40.35 | -53.0 | 142.99 | -37.62 | -51.11 |
| 23Q3 (16) | 0.40 | -2.86 | -3.88 | 5.23 | 98.86 | -45.58 | 43.03 | 90.48 | 18.05 | 1.27 | 14.37 | -40.14 | 301.33 | 9.93 | -8.33 | 229.24 | 9.16 | -5.96 |
| 23Q2 (15) | 0.41 | 4.67 | -8.69 | 2.63 | -37.23 | -65.44 | 22.59 | 402.82 | -39.58 | 1.11 | -96.37 | -53.05 | 274.12 | -15.87 | -0.43 | 210.00 | -15.93 | 4.01 |
| 23Q1 (14) | 0.39 | 5.65 | -7.55 | 4.19 | -35.54 | -64.13 | -7.46 | -706.5 | -125.17 | 30.50 | 0.0 | 1127.08 | 325.83 | -14.8 | 4.24 | 249.79 | -14.6 | 3.71 |
| 22Q4 (13) | 0.37 | -10.52 | -14.73 | 6.5 | -32.36 | -59.65 | 1.23 | -96.63 | -93.85 | 30.50 | 1340.9 | 377.57 | 382.42 | 16.34 | 17.44 | 292.49 | 19.98 | 13.12 |
| 22Q3 (12) | 0.42 | -7.72 | 2.53 | 9.61 | 26.28 | -50.18 | 36.45 | -2.51 | -41.65 | 2.12 | -10.31 | -39.28 | 328.71 | 19.4 | 45.06 | 243.78 | 20.74 | 44.05 |
| 22Q2 (11) | 0.45 | 5.98 | 21.5 | 7.61 | -34.85 | -40.45 | 37.39 | 26.15 | -32.34 | 2.36 | -5.05 | -21.86 | 275.29 | -11.93 | 14.89 | 201.91 | -16.17 | 12.4 |
| 22Q1 (10) | 0.43 | -2.56 | 19.53 | 11.68 | -27.5 | 42.79 | 29.64 | 48.2 | -55.73 | 2.49 | -61.08 | -19.92 | 312.59 | -4.01 | 22.91 | 240.86 | -6.85 | 20.35 |
| 21Q4 (9) | 0.44 | 7.59 | 27.68 | 16.11 | -16.49 | 121.9 | 20.00 | -67.98 | -64.49 | 6.39 | 83.21 | 147.64 | 325.64 | 43.71 | 20.54 | 258.57 | 52.79 | 17.06 |
| 21Q3 (8) | 0.41 | 9.35 | 17.36 | 19.29 | 50.94 | 112.91 | 62.47 | 13.05 | -6.79 | 3.49 | 15.41 | 90.41 | 226.60 | -5.43 | -13.71 | 169.23 | -5.79 | -22.11 |
| 21Q2 (7) | 0.37 | 4.26 | -7.76 | 12.78 | 56.23 | -8.26 | 55.26 | -17.47 | 39.26 | 3.02 | -2.69 | -42.22 | 239.61 | -5.79 | -4.93 | 179.63 | -10.24 | -8.2 |
| 21Q1 (6) | 0.36 | 4.08 | 2.38 | 8.18 | 12.67 | -40.85 | 66.96 | 18.89 | 196.55 | 3.10 | 20.36 | -69.79 | 254.33 | -5.86 | -20.62 | 200.13 | -9.4 | -19.31 |
| 20Q4 (5) | 0.34 | -1.1 | -3.03 | 7.26 | -19.87 | -56.66 | 56.32 | -15.97 | 62.63 | 2.58 | 40.87 | -55.06 | 270.15 | 2.88 | -18.41 | 220.89 | 1.67 | -16.03 |
| 20Q3 (4) | 0.35 | -14.06 | 0.0 | 9.06 | -34.96 | 0.0 | 67.02 | 68.9 | 0.0 | 1.83 | -64.98 | 0.0 | 262.60 | 4.19 | 0.0 | 217.26 | 11.03 | 0.0 |
| 20Q2 (3) | 0.40 | 15.72 | 0.0 | 13.93 | 0.72 | 0.0 | 39.68 | 75.73 | 0.0 | 5.23 | -49.12 | 0.0 | 252.03 | -21.33 | 0.0 | 195.68 | -21.1 | 0.0 |
| 20Q1 (2) | 0.35 | -1.41 | 0.0 | 13.83 | -17.43 | 0.0 | 22.58 | -34.8 | 0.0 | 10.27 | 79.01 | 0.0 | 320.38 | -3.24 | 0.0 | 248.02 | -5.71 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 16.75 | 0.0 | 0.0 | 34.63 | 0.0 | 0.0 | 5.74 | 0.0 | 0.0 | 331.12 | 0.0 | 0.0 | 263.05 | 0.0 | 0.0 |
