- 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) | 0.59 | 7.04 | 16.48 | 13.26 | 26.82 | -1.18 | 0.91 | -77.48 | 23.77 | 0.0 | 145.72 | -5.62 | 111.19 | 13.55 |
| 2022 (9) | 0.55 | 29.27 | 14.55 | 51.56 | 27.14 | 21.92 | 4.04 | -72.78 | 23.77 | 2314.39 | 154.40 | 28.96 | 97.92 | -0.93 |
| 2021 (8) | 0.42 | -8.99 | 9.6 | 33.7 | 22.26 | 34.34 | 14.84 | 12.51 | 0.98 | -43.4 | 119.73 | -23.14 | 98.84 | -29.58 |
| 2020 (7) | 0.46 | -2.74 | 7.18 | -36.85 | 16.57 | -0.96 | 13.19 | 211.08 | 1.74 | -87.87 | 155.77 | 22.8 | 140.36 | 22.29 |
| 2019 (6) | 0.48 | -19.99 | 11.37 | -21.37 | 16.73 | -33.61 | 4.24 | -70.04 | 14.33 | 375.45 | 126.85 | 20.15 | 114.78 | 23.75 |
| 2018 (5) | 0.60 | -12.11 | 14.46 | -9.28 | 25.2 | 11.41 | 14.15 | -5.6 | 3.01 | 8.53 | 105.58 | 23.62 | 92.75 | 20.86 |
| 2017 (4) | 0.68 | -7.25 | 15.94 | 31.84 | 22.62 | 5.75 | 14.99 | 41.68 | 2.78 | -0.17 | 85.41 | 3.33 | 76.74 | 0.99 |
| 2016 (3) | 0.73 | -14.25 | 12.09 | -20.15 | 21.39 | 29.64 | 10.58 | 174.81 | 2.78 | -69.99 | 82.66 | 31.69 | 75.99 | 39.33 |
| 2015 (2) | 0.85 | -9.4 | 15.14 | -13.34 | 16.5 | 84.36 | 3.85 | 0 | 9.27 | 0 | 62.77 | 258.69 | 54.54 | 300.73 |
| 2014 (1) | 0.94 | 9.81 | 17.47 | -3.53 | 8.95 | 34.38 | -4.29 | 0 | 0.00 | 0 | 17.50 | -57.1 | 13.61 | -53.12 |
| 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) | 0.54 | 9.77 | -10.11 | 20.69 | 10.17 | 5.67 | 4.72 | 21.03 | 529.33 | 19.61 | -43.04 | -67.48 | 98.39 | -12.08 | -31.64 | 67.31 | -24.07 | -37.46 |
| 24Q2 (19) | 0.50 | -11.92 | -15.4 | 18.78 | 23.47 | 6.64 | 3.90 | 59.18 | 954.05 | 34.42 | -42.92 | -42.92 | 111.91 | -22.9 | -30.48 | 88.65 | -17.69 | -21.99 |
| 24Q1 (18) | 0.56 | -3.86 | 2.25 | 15.21 | -7.71 | 22.66 | 2.45 | 307.63 | -45.68 | 60.30 | 0.0 | 0.0 | 145.14 | -0.4 | 3.37 | 107.70 | -3.14 | 26.77 |
| 23Q4 (17) | 0.59 | -3.29 | 7.04 | 16.48 | -15.83 | 13.26 | -1.18 | -257.33 | -121.53 | 60.30 | 0.0 | 52.23 | 145.72 | 1.25 | -5.62 | 111.19 | 3.31 | 13.55 |
| 23Q3 (16) | 0.61 | 3.31 | 7.13 | 19.58 | 11.19 | 26.16 | 0.75 | 102.7 | -81.11 | 60.30 | 0.0 | -24.42 | 143.92 | -10.6 | -2.24 | 107.63 | -5.29 | 11.26 |
| 23Q2 (15) | 0.59 | 6.45 | 2.22 | 17.61 | 42.02 | 5.7 | 0.37 | -91.8 | -93.16 | 60.30 | 0.0 | 146.58 | 160.98 | 14.65 | 6.14 | 113.64 | 33.76 | 4.41 |
| 23Q1 (14) | 0.55 | 0.64 | 5.62 | 12.4 | -14.78 | -9.36 | 4.51 | -17.7 | 3369.23 | 60.30 | 52.23 | 665.71 | 140.41 | -9.06 | -23.69 | 84.96 | -13.24 | -41.93 |
| 22Q4 (13) | 0.55 | -3.2 | 29.27 | 14.55 | -6.25 | 51.56 | 5.48 | 38.04 | -52.68 | 39.61 | -50.35 | 403.0 | 154.40 | 4.88 | 28.96 | 97.92 | 1.22 | -0.93 |
| 22Q3 (12) | 0.56 | -1.43 | 19.94 | 15.52 | -6.84 | 142.12 | 3.97 | -26.62 | -72.06 | 79.78 | 226.23 | 1632.55 | 147.22 | -2.93 | 13.72 | 96.74 | -11.12 | -9.96 |
| 22Q2 (11) | 0.57 | 10.0 | 30.07 | 16.66 | 21.78 | 179.06 | 5.41 | 4061.54 | -65.87 | 24.45 | 210.53 | 547.65 | 151.67 | -17.58 | 4.56 | 108.84 | -25.61 | -9.74 |
| 22Q1 (10) | 0.52 | 23.17 | 13.31 | 13.68 | 42.5 | 76.29 | 0.13 | -98.88 | -99.26 | 7.88 | 0.0 | 60.86 | 184.01 | 53.69 | 25.73 | 146.31 | 48.03 | 16.17 |
| 21Q4 (9) | 0.42 | -10.19 | -8.99 | 9.6 | 49.77 | 33.7 | 11.58 | -18.51 | -23.87 | 7.88 | 71.02 | 11.56 | 119.73 | -7.52 | -23.14 | 98.84 | -8.0 | -29.58 |
| 21Q3 (8) | 0.47 | 6.9 | 0.62 | 6.41 | 7.37 | -23.6 | 14.21 | -10.35 | -11.79 | 4.60 | 21.95 | 1.63 | 129.46 | -10.75 | -12.34 | 107.44 | -10.9 | -20.94 |
| 21Q2 (7) | 0.44 | -4.18 | 4.73 | 5.97 | -23.07 | -27.28 | 15.85 | -9.99 | -12.43 | 3.78 | -22.87 | -51.59 | 145.05 | -0.89 | 16.25 | 120.58 | -4.26 | 7.49 |
| 21Q1 (6) | 0.46 | -1.08 | -0.84 | 7.76 | 8.08 | -29.77 | 17.61 | 15.78 | 440.18 | 4.90 | -30.65 | -95.99 | 146.35 | -6.05 | 25.13 | 125.94 | -10.27 | 19.81 |
| 20Q4 (5) | 0.46 | -0.7 | -2.74 | 7.18 | -14.42 | -36.85 | 15.21 | -5.59 | 5332.14 | 7.06 | 55.79 | 0 | 155.77 | 5.48 | 22.8 | 140.36 | 3.29 | 22.29 |
| 20Q3 (4) | 0.47 | 11.27 | 0.0 | 8.39 | 2.19 | 0.0 | 16.11 | -10.99 | 0.0 | 4.53 | -41.91 | 0.0 | 147.68 | 18.36 | 0.0 | 135.89 | 21.14 | 0.0 |
| 20Q2 (3) | 0.42 | -9.27 | 0.0 | 8.21 | -25.7 | 0.0 | 18.10 | 455.21 | 0.0 | 7.80 | -93.61 | 0.0 | 124.77 | 6.68 | 0.0 | 112.18 | 6.72 | 0.0 |
| 20Q1 (2) | 0.46 | -2.97 | 0.0 | 11.05 | -2.81 | 0.0 | 3.26 | 1064.29 | 0.0 | 122.00 | 0 | 0.0 | 116.96 | -7.8 | 0.0 | 105.12 | -8.42 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 11.37 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 126.85 | 0.0 | 0.0 | 114.78 | 0.0 | 0.0 |
