- 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) | 0.64 | -5.01 | 241.64 | 9.64 | 1521.45 | -12.6 | 3.43 | -5.51 | 1.69 | -47.64 | 179.02 | -14.61 | 93.98 | -4.18 |
| 2022 (9) | 0.68 | -14.57 | 220.4 | -35.39 | 1740.75 | -16.61 | 3.63 | -64.27 | 3.22 | 55.96 | 209.65 | 43.34 | 98.08 | 56.53 |
| 2021 (8) | 0.79 | 1.08 | 341.15 | 31.66 | 2087.39 | 51.8 | 10.16 | 62.04 | 2.06 | -43.69 | 146.26 | -7.47 | 62.66 | -23.61 |
| 2020 (7) | 0.78 | 10.98 | 259.12 | 67.68 | 1375.1 | 22.14 | 6.27 | 52.55 | 3.67 | 78.42 | 158.06 | 3.11 | 82.03 | -9.23 |
| 2019 (6) | 0.71 | -2.74 | 154.53 | -10.14 | 1125.86 | -20.8 | 4.11 | 21.24 | 2.05 | -24.73 | 153.30 | -3.75 | 90.37 | -12.12 |
| 2018 (5) | 0.73 | 0.57 | 171.97 | 5.97 | 1421.52 | 15.85 | 3.39 | -26.94 | 2.73 | 1.01 | 159.27 | -2.16 | 102.83 | 9.57 |
| 2017 (4) | 0.72 | -5.64 | 162.28 | -16.98 | 1227.01 | 10.19 | 4.64 | -29.59 | 2.70 | 0 | 162.78 | 31.47 | 93.85 | 17.08 |
| 2016 (3) | 0.77 | 19.01 | 195.47 | 152.22 | 1113.54 | 44.19 | 6.59 | 83.06 | 0.00 | 0 | 123.82 | -42.87 | 80.16 | -41.71 |
| 2015 (2) | 0.64 | -2.57 | 77.5 | 2.99 | 772.25 | 50.66 | 3.60 | -12.83 | 9.99 | 0.25 | 216.74 | 7.58 | 137.52 | 17.02 |
| 2014 (1) | 0.66 | 4.03 | 75.25 | 85.8 | 512.57 | 91.67 | 4.13 | 18.68 | 9.96 | 0 | 201.47 | 9.58 | 117.52 | 23.69 |
| 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) | 0.71 | -2.89 | 10.45 | 338.67 | -5.68 | 49.29 | 2.26 | -28.71 | -42.78 | 22.57 | 516.79 | 265.06 | 207.71 | 33.62 | 12.42 | 86.36 | 49.15 | -10.19 |
| 24Q2 (19) | 0.73 | -0.08 | 5.18 | 359.07 | 2.69 | 66.34 | 3.17 | 18.28 | -10.2 | 3.66 | -30.35 | -61.81 | 155.45 | 5.55 | -10.21 | 57.90 | -10.25 | -32.49 |
| 24Q1 (18) | 0.73 | 14.02 | 4.88 | 349.66 | 44.7 | 75.63 | 2.68 | -32.49 | 41.05 | 5.25 | 13.04 | -79.43 | 147.28 | -17.73 | -16.82 | 64.51 | -31.36 | -14.35 |
| 23Q4 (17) | 0.64 | -0.17 | -5.01 | 241.64 | 6.52 | 9.64 | 3.97 | 0.51 | 313.54 | 4.65 | -24.82 | -88.88 | 179.02 | -3.11 | -14.61 | 93.98 | -2.27 | -4.18 |
| 23Q3 (16) | 0.64 | -7.52 | -12.7 | 226.85 | 5.09 | -28.21 | 3.95 | 11.9 | 44.16 | 6.18 | -35.48 | -60.01 | 184.77 | 6.73 | 8.24 | 96.16 | 12.13 | 28.64 |
| 23Q2 (15) | 0.70 | -0.37 | -8.12 | 215.86 | 8.42 | -32.31 | 3.53 | 85.79 | -40.17 | 9.58 | -62.48 | 7.61 | 173.12 | -2.23 | 7.0 | 85.76 | 13.86 | 30.49 |
| 23Q1 (14) | 0.70 | 3.28 | -8.74 | 199.09 | -9.67 | -36.21 | 1.90 | 97.92 | -79.37 | 25.54 | -38.89 | 272.28 | 177.07 | -15.54 | 10.4 | 75.32 | -23.21 | -3.57 |
| 22Q4 (13) | 0.68 | -8.25 | -14.57 | 220.4 | -30.26 | -35.39 | 0.96 | -64.96 | -89.03 | 41.79 | 170.34 | 381.4 | 209.65 | 22.81 | 43.34 | 98.08 | 31.21 | 56.53 |
| 22Q3 (12) | 0.74 | -2.68 | -6.49 | 316.01 | -0.9 | 6.81 | 2.74 | -53.56 | -74.58 | 15.46 | 73.6 | 99.51 | 170.71 | 5.51 | 14.67 | 74.75 | 13.74 | 18.05 |
| 22Q2 (11) | 0.76 | -1.04 | -3.84 | 318.89 | 2.18 | 12.19 | 5.90 | -35.94 | -49.31 | 8.91 | 29.8 | 20.69 | 161.80 | 0.88 | 7.39 | 65.72 | -15.86 | -15.13 |
| 22Q1 (10) | 0.77 | -3.32 | -6.43 | 312.09 | -8.52 | 5.55 | 9.21 | 5.26 | -5.05 | 6.86 | -20.98 | -31.34 | 160.39 | 9.66 | 9.14 | 78.11 | 24.66 | -4.58 |
| 21Q4 (9) | 0.79 | 0.43 | 1.08 | 341.15 | 15.31 | 31.66 | 8.75 | -18.83 | -0.57 | 8.68 | 12.04 | -22.94 | 146.26 | -1.75 | -7.47 | 62.66 | -1.04 | -23.61 |
| 21Q3 (8) | 0.79 | 0.08 | 6.26 | 295.86 | 4.09 | 54.84 | 10.78 | -7.39 | 34.25 | 7.75 | 5.02 | 81.11 | 148.87 | -1.19 | 7.32 | 63.32 | -18.23 | -27.99 |
| 21Q2 (7) | 0.79 | -3.71 | 3.25 | 284.23 | -3.88 | 44.24 | 11.64 | 20.0 | 115.96 | 7.38 | -26.15 | -1.02 | 150.67 | 2.52 | 9.71 | 77.44 | -5.4 | 6.93 |
| 21Q1 (6) | 0.82 | 4.45 | 6.89 | 295.69 | 14.11 | 52.53 | 9.70 | 10.23 | 143.72 | 9.99 | -11.31 | 7.65 | 146.96 | -7.02 | 6.22 | 81.86 | -0.21 | -6.75 |
| 20Q4 (5) | 0.78 | 5.57 | 10.98 | 259.12 | 35.62 | 67.68 | 8.80 | 9.59 | 97.31 | 11.27 | 163.31 | 44.88 | 158.06 | 13.95 | 3.11 | 82.03 | -6.71 | -9.23 |
| 20Q3 (4) | 0.74 | -2.76 | 0.0 | 191.07 | -3.03 | 0.0 | 8.03 | 48.98 | 0.0 | 4.28 | -42.61 | 0.0 | 138.71 | 1.0 | 0.0 | 87.93 | 21.42 | 0.0 |
| 20Q2 (3) | 0.76 | -0.31 | 0.0 | 197.05 | 1.65 | 0.0 | 5.39 | 35.43 | 0.0 | 7.45 | -19.69 | 0.0 | 137.34 | -0.74 | 0.0 | 72.42 | -17.51 | 0.0 |
| 20Q1 (2) | 0.77 | 8.45 | 0.0 | 193.86 | 25.45 | 0.0 | 3.98 | -10.76 | 0.0 | 9.28 | 19.37 | 0.0 | 138.36 | -9.75 | 0.0 | 87.79 | -2.85 | 0.0 |
| 19Q4 (1) | 0.71 | 0.0 | 0.0 | 154.53 | 0.0 | 0.0 | 4.46 | 0.0 | 0.0 | 7.78 | 0.0 | 0.0 | 153.30 | 0.0 | 0.0 | 90.37 | 0.0 | 0.0 |
