- 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 | -3.44 | 7.6 | 100.53 | 29.59 | -20.61 | 21.34 | -27.66 | 0.37 | 13.17 | 258.87 | -26.67 | 226.83 | -23.06 |
| 2022 (9) | 0.40 | -9.79 | 3.79 | 15.55 | 37.27 | -10.39 | 29.50 | -8.87 | 0.33 | 34.09 | 353.01 | 30.6 | 294.81 | 43.02 |
| 2021 (8) | 0.45 | 5.97 | 3.28 | -47.27 | 41.59 | 32.66 | 32.37 | 57.67 | 0.24 | -79.66 | 270.30 | 17.79 | 206.13 | 17.84 |
| 2020 (7) | 0.42 | 1.38 | 6.22 | -3.72 | 31.35 | 0.03 | 20.53 | 12.31 | 1.20 | 1.85 | 229.48 | 1.78 | 174.93 | -2.52 |
| 2019 (6) | 0.41 | 12.15 | 6.46 | 9.49 | 31.34 | 0.74 | 18.28 | -66.68 | 1.18 | 12.16 | 225.47 | -11.25 | 179.45 | -8.69 |
| 2018 (5) | 0.37 | 1.79 | 5.9 | 18.0 | 31.11 | 14.67 | 54.86 | 0.38 | 1.05 | 139.21 | 254.05 | 14.76 | 196.52 | 14.15 |
| 2017 (4) | 0.36 | 9.3 | 5.0 | 35.87 | 27.13 | 4.79 | 54.65 | -2.53 | 0.44 | 32.69 | 221.37 | -12.05 | 172.16 | -13.6 |
| 2016 (3) | 0.33 | -7.0 | 3.68 | -40.36 | 25.89 | 1.81 | 56.07 | 70.06 | 0.33 | -64.94 | 251.70 | 10.94 | 199.25 | 7.69 |
| 2015 (2) | 0.36 | -0.58 | 6.17 | 3.35 | 25.43 | -9.98 | 32.97 | -52.9 | 0.95 | 285.63 | 226.87 | -1.42 | 185.03 | -2.64 |
| 2014 (1) | 0.36 | 1.01 | 5.97 | 66.3 | 28.25 | 12.06 | 70.00 | 33.84 | 0.25 | 0 | 230.13 | -12.25 | 190.05 | -12.25 |
| 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) | 0.31 | -13.18 | -20.46 | 3.16 | -31.9 | 5.33 | 29.42 | -42.0 | -23.64 | 0.91 | 67.16 | 15.99 | 337.57 | 17.49 | -6.77 | 298.05 | 17.2 | -6.21 |
| 24Q2 (19) | 0.36 | -8.78 | -13.79 | 4.64 | -35.38 | 73.13 | 50.72 | 46.89 | 81.08 | 0.54 | -36.55 | -60.12 | 287.32 | 13.62 | -13.16 | 254.30 | 13.66 | -11.4 |
| 24Q1 (18) | 0.39 | 1.65 | -6.59 | 7.18 | -5.53 | 101.69 | 34.53 | 327.35 | 214.77 | 0.86 | -86.24 | -75.76 | 252.88 | -2.31 | -20.94 | 223.74 | -1.36 | -17.63 |
| 23Q4 (17) | 0.39 | -1.2 | -3.44 | 7.6 | 153.33 | 100.53 | 8.08 | -79.03 | 33.11 | 6.23 | 694.96 | 2.89 | 258.87 | -28.5 | -26.67 | 226.83 | -28.62 | -23.06 |
| 23Q3 (16) | 0.39 | -5.9 | -4.29 | 3.0 | 11.94 | -22.88 | 38.53 | 37.56 | 3.77 | 0.78 | -42.52 | 38.16 | 362.08 | 9.44 | 19.81 | 317.80 | 10.73 | 27.58 |
| 23Q2 (15) | 0.42 | -1.16 | -8.07 | 2.68 | -24.72 | 0.75 | 28.01 | 155.33 | -40.18 | 1.36 | -61.43 | 152.37 | 330.85 | 3.44 | 29.62 | 287.01 | 5.66 | 40.37 |
| 23Q1 (14) | 0.42 | 5.08 | -1.06 | 3.56 | -6.07 | 4.71 | 10.97 | 80.72 | -66.03 | 3.54 | -41.61 | 305.43 | 319.85 | -9.39 | 12.53 | 271.63 | -7.86 | 23.27 |
| 22Q4 (13) | 0.40 | -2.07 | -9.79 | 3.79 | -2.57 | 15.55 | 6.07 | -83.65 | -74.55 | 6.06 | 967.42 | 439.89 | 353.01 | 16.81 | 30.6 | 294.81 | 18.35 | 43.02 |
| 22Q3 (12) | 0.41 | -9.61 | -10.38 | 3.89 | 46.24 | -54.56 | 37.13 | -20.7 | -15.23 | 0.57 | 4.99 | -80.13 | 302.21 | 18.4 | 46.12 | 249.10 | 21.83 | 58.83 |
| 22Q2 (11) | 0.45 | 6.38 | 2.12 | 2.66 | -21.76 | -63.06 | 46.82 | 45.0 | 50.74 | 0.54 | -38.04 | -84.21 | 255.24 | -10.2 | 17.35 | 204.46 | -7.21 | 28.83 |
| 22Q1 (10) | 0.43 | -4.2 | -0.35 | 3.4 | 3.66 | -45.77 | 32.29 | 35.39 | -0.62 | 0.87 | -22.25 | -75.81 | 284.23 | 5.15 | 27.5 | 220.35 | 6.9 | 33.54 |
| 21Q4 (9) | 0.45 | -2.71 | 5.97 | 3.28 | -61.68 | -47.27 | 23.85 | -45.55 | 39.64 | 1.12 | -60.72 | -82.31 | 270.30 | 30.69 | 17.79 | 206.13 | 31.44 | 17.84 |
| 21Q3 (8) | 0.46 | 2.99 | 10.37 | 8.56 | 18.89 | 39.41 | 43.80 | 41.02 | 66.73 | 2.86 | -16.55 | -13.76 | 206.83 | -4.91 | -7.46 | 156.83 | -1.18 | -8.34 |
| 21Q2 (7) | 0.44 | 3.81 | 0.02 | 7.2 | 14.83 | 11.28 | 31.06 | -4.4 | 1.87 | 3.42 | -5.09 | 57.69 | 217.50 | -2.43 | 6.49 | 158.70 | -3.82 | -0.83 |
| 21Q1 (6) | 0.43 | 1.88 | 6.44 | 6.27 | 0.8 | -7.25 | 32.49 | 90.22 | 320.31 | 3.61 | -43.14 | -66.74 | 222.92 | -2.86 | -6.39 | 165.01 | -5.67 | -11.93 |
| 20Q4 (5) | 0.42 | 1.33 | 1.38 | 6.22 | 1.3 | -3.72 | 17.08 | -34.98 | 62.51 | 6.34 | 91.5 | -35.98 | 229.48 | 2.67 | 1.78 | 174.93 | 2.24 | -2.52 |
| 20Q3 (4) | 0.41 | -6.66 | 0.0 | 6.14 | -5.1 | 0.0 | 26.27 | -13.84 | 0.0 | 3.31 | 52.59 | 0.0 | 223.51 | 9.43 | 0.0 | 171.10 | 6.92 | 0.0 |
| 20Q2 (3) | 0.44 | 10.47 | 0.0 | 6.47 | -4.29 | 0.0 | 30.49 | 294.44 | 0.0 | 2.17 | -79.98 | 0.0 | 204.25 | -14.23 | 0.0 | 160.03 | -14.59 | 0.0 |
| 20Q1 (2) | 0.40 | -2.97 | 0.0 | 6.76 | 4.64 | 0.0 | 7.73 | -26.45 | 0.0 | 10.84 | 9.46 | 0.0 | 238.13 | 5.61 | 0.0 | 187.37 | 4.41 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 6.46 | 0.0 | 0.0 | 10.51 | 0.0 | 0.0 | 9.90 | 0.0 | 0.0 | 225.47 | 0.0 | 0.0 | 179.45 | 0.0 | 0.0 |
