- 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) | 0.34 | 1.13 | 4.95 | 0.41 | 7.83 | -7.01 | 9.06 | -52.22 | 0.40 | 204.23 | 215.04 | -0.39 | 155.83 | -1.39 |
| 2022 (9) | 0.34 | -4.85 | 4.93 | -9.71 | 8.42 | -24.75 | 18.96 | -64.35 | 0.13 | 97.66 | 215.89 | 3.34 | 158.03 | -2.02 |
| 2021 (8) | 0.35 | -7.76 | 5.46 | 21.6 | 11.19 | 18.16 | 53.19 | 198.82 | 0.07 | -80.2 | 208.91 | 23.95 | 161.29 | 24.78 |
| 2020 (7) | 0.38 | 12.47 | 4.49 | 14.83 | 9.47 | 21.25 | 17.80 | 75.2 | 0.33 | -64.68 | 168.54 | -10.89 | 129.26 | -17.52 |
| 2019 (6) | 0.34 | 0.71 | 3.91 | 3.99 | 7.81 | -14.55 | 10.16 | -67.71 | 0.94 | 138.06 | 189.13 | -3.53 | 156.71 | 8.04 |
| 2018 (5) | 0.34 | -31.6 | 3.76 | -12.35 | 9.14 | 0.66 | 31.46 | 853.33 | 0.40 | -96.04 | 196.06 | 47.99 | 145.05 | 66.02 |
| 2017 (4) | 0.50 | 24.47 | 4.29 | -2.05 | 9.08 | 11.27 | 3.30 | 0 | 10.00 | 0 | 132.48 | 5.5 | 87.37 | -1.39 |
| 2016 (3) | 0.40 | 9.21 | 4.38 | -2.01 | 8.16 | 4.08 | -3.17 | 0 | 0.00 | 0 | 125.57 | -2.82 | 88.60 | -5.66 |
| 2015 (2) | 0.36 | -0.87 | 4.47 | -8.96 | 7.84 | -17.3 | -8.46 | 0 | 0.00 | 0 | 129.22 | 0.19 | 93.92 | 4.48 |
| 2014 (1) | 0.37 | -3.11 | 4.91 | -12.01 | 9.48 | -10.14 | -8.37 | 0 | 0.00 | 0 | 128.97 | 0.73 | 89.89 | -3.05 |
| 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) | 0.36 | -4.53 | 5.35 | 5.38 | 4.67 | 7.6 | -0.48 | -104.36 | -104.09 | 0.85 | 0.0 | 78.5 | 192.00 | 1.1 | -9.09 | 145.27 | -1.2 | -1.84 |
| 24Q2 (19) | 0.38 | 1.38 | -0.08 | 5.14 | 5.11 | 4.26 | 11.01 | -34.27 | -54.67 | 0.85 | 34.21 | 187.69 | 189.92 | -1.5 | -0.35 | 147.04 | -1.22 | 16.53 |
| 24Q1 (18) | 0.38 | 10.38 | 16.1 | 4.89 | -1.21 | -0.41 | 16.75 | 746.72 | 729.21 | 0.63 | 33.0 | -94.72 | 192.82 | -10.33 | -13.3 | 148.85 | -4.48 | 4.41 |
| 23Q4 (17) | 0.34 | -1.39 | 1.13 | 4.95 | -1.0 | 0.41 | -2.59 | -122.08 | -480.88 | 0.48 | 0.0 | 48.15 | 215.04 | 1.82 | -0.39 | 155.83 | 5.3 | -1.39 |
| 23Q3 (16) | 0.35 | -9.45 | -0.52 | 5.0 | 1.42 | -4.58 | 11.73 | -51.71 | -66.18 | 0.48 | 61.17 | 48.15 | 211.20 | 10.81 | -0.09 | 147.99 | 17.28 | -5.79 |
| 23Q2 (15) | 0.38 | 17.8 | -10.06 | 4.93 | 0.41 | -6.81 | 24.29 | 1102.48 | 10.56 | 0.30 | -97.54 | -57.16 | 190.59 | -14.31 | 10.66 | 126.18 | -11.49 | -5.19 |
| 23Q1 (14) | 0.32 | -3.86 | -2.11 | 4.91 | -0.41 | -8.22 | 2.02 | 197.06 | -89.65 | 12.00 | 3633.33 | 1569.57 | 222.41 | 3.02 | -1.05 | 142.56 | -9.79 | -18.37 |
| 22Q4 (13) | 0.34 | -2.99 | -4.85 | 4.93 | -5.92 | -9.71 | 0.68 | -98.04 | -99.47 | 0.32 | 0.0 | 210.3 | 215.89 | 2.13 | 3.34 | 158.03 | 0.6 | -2.02 |
| 22Q3 (12) | 0.35 | -18.13 | -11.24 | 5.24 | -0.95 | -5.07 | 34.68 | 57.85 | 20.33 | 0.32 | -53.39 | -40.15 | 211.38 | 22.73 | 28.98 | 157.08 | 18.03 | 40.88 |
| 22Q2 (11) | 0.42 | 28.2 | 7.17 | 5.29 | -1.12 | 0.38 | 21.97 | 12.55 | 5.27 | 0.69 | -4.05 | -22.92 | 172.23 | -23.37 | 3.53 | 133.09 | -23.8 | 15.21 |
| 22Q1 (10) | 0.33 | -6.55 | -15.36 | 5.35 | -2.01 | 8.74 | 19.52 | -84.89 | -34.91 | 0.72 | 593.87 | -8.36 | 224.76 | 7.59 | 35.72 | 174.65 | 8.28 | 49.01 |
| 21Q4 (9) | 0.35 | -9.5 | -7.76 | 5.46 | -1.09 | 21.6 | 129.17 | 348.2 | 754.3 | 0.10 | -80.71 | -93.78 | 208.91 | 27.47 | 23.95 | 161.29 | 44.65 | 24.78 |
| 21Q3 (8) | 0.39 | -1.16 | 3.76 | 5.52 | 4.74 | 17.45 | 28.82 | 38.09 | 7.06 | 0.54 | -39.98 | -41.03 | 163.89 | -1.48 | -6.52 | 111.50 | -3.48 | -16.88 |
| 21Q2 (7) | 0.40 | 1.25 | 2.78 | 5.27 | 7.11 | 24.0 | 20.87 | -30.41 | -2.61 | 0.89 | 14.08 | -36.09 | 166.36 | 0.46 | -2.8 | 115.52 | -1.44 | -15.72 |
| 21Q1 (6) | 0.39 | 1.85 | 12.7 | 4.92 | 9.58 | 27.79 | 29.99 | 98.35 | 297.22 | 0.78 | -52.94 | -83.29 | 165.60 | -1.74 | -11.93 | 117.21 | -9.32 | -23.81 |
| 20Q4 (5) | 0.38 | 1.8 | 12.47 | 4.49 | -4.47 | 14.83 | 15.12 | -43.83 | 1900.0 | 1.67 | 83.01 | 0 | 168.54 | -3.87 | -10.89 | 129.26 | -3.65 | -17.52 |
| 20Q3 (4) | 0.38 | -2.1 | 0.0 | 4.7 | 10.59 | 0.0 | 26.92 | 25.62 | 0.0 | 0.91 | -34.95 | 0.0 | 175.32 | 2.44 | 0.0 | 134.15 | -2.12 | 0.0 |
| 20Q2 (3) | 0.39 | 11.03 | 0.0 | 4.25 | 10.39 | 0.0 | 21.43 | 183.84 | 0.0 | 1.40 | -70.16 | 0.0 | 171.15 | -8.98 | 0.0 | 137.06 | -10.9 | 0.0 |
| 20Q1 (2) | 0.35 | 1.64 | 0.0 | 3.85 | -1.53 | 0.0 | 7.55 | 998.81 | 0.0 | 4.69 | 0 | 0.0 | 188.03 | -0.58 | 0.0 | 153.83 | -1.84 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 3.91 | 0.0 | 0.0 | -0.84 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 189.13 | 0.0 | 0.0 | 156.71 | 0.0 | 0.0 |
