- 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) | 0.57 | -3.87 | 10.53 | -41.34 | 98.66 | -17.6 | 6.22 | -23.68 | 0.15 | -77.5 | 222.43 | -6.27 | 141.39 | -0.62 |
| 2022 (9) | 0.60 | -14.4 | 17.95 | -14.48 | 119.73 | 29.96 | 8.15 | 77.17 | 0.69 | -71.9 | 237.30 | 22.39 | 142.27 | 34.76 |
| 2021 (8) | 0.70 | -13.84 | 20.99 | -45.02 | 92.13 | 13.88 | 4.60 | 147.31 | 2.45 | -81.38 | 193.89 | 31.1 | 105.57 | 12.57 |
| 2020 (7) | 0.81 | 2.79 | 38.18 | 3.11 | 80.9 | -16.99 | 1.86 | -49.73 | 13.15 | 181.99 | 147.90 | -12.58 | 93.78 | -13.72 |
| 2019 (6) | 0.79 | 1.19 | 37.03 | -6.04 | 97.46 | -0.81 | 3.70 | -11.27 | 4.66 | 230.03 | 169.19 | 40.39 | 108.69 | 51.21 |
| 2018 (5) | 0.78 | -0.47 | 39.41 | 3.85 | 98.26 | 73.21 | 4.17 | -41.92 | 1.41 | -46.74 | 120.51 | -21.63 | 71.88 | -29.74 |
| 2017 (4) | 0.78 | 19.55 | 37.95 | 50.0 | 56.73 | 49.6 | 7.18 | -39.97 | 2.65 | 18.96 | 153.78 | 44.64 | 102.30 | 51.58 |
| 2016 (3) | 0.65 | 30.42 | 25.3 | 664.35 | 37.92 | 25.44 | 11.96 | -75.02 | 2.23 | 137315.38 | 106.32 | -53.48 | 67.49 | -57.18 |
| 2015 (2) | 0.50 | 6.09 | 3.31 | 187.83 | 30.23 | 7.24 | 47.88 | -31.77 | 0.00 | 0 | 228.56 | -26.56 | 157.61 | -30.59 |
| 2014 (1) | 0.47 | 20.3 | 1.15 | -55.94 | 28.19 | 3.98 | 70.17 | -49.66 | 0.00 | 0 | 311.21 | 100.24 | 227.07 | 127.48 |
| 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) | 0.58 | -2.73 | 1.37 | 13.13 | 33.03 | 3.88 | 15.04 | 22.78 | 91.11 | 0.21 | -11.14 | -46.82 | 203.29 | 5.8 | -4.83 | 125.73 | 1.61 | -3.31 |
| 24Q2 (19) | 0.60 | 6.14 | 0.18 | 9.87 | -1.1 | 19.06 | 12.25 | 114.91 | 41.95 | 0.24 | -56.96 | -51.99 | 192.15 | -15.44 | -7.42 | 123.74 | -12.64 | -2.26 |
| 24Q1 (18) | 0.57 | -1.32 | -0.89 | 9.98 | -5.22 | -5.67 | 5.70 | 95.21 | 3.26 | 0.55 | -77.17 | -32.25 | 227.24 | 2.16 | -4.12 | 141.64 | 0.18 | 1.38 |
| 23Q4 (17) | 0.57 | -0.5 | -3.87 | 10.53 | -16.69 | -41.34 | 2.92 | -62.9 | -39.92 | 2.41 | 509.15 | -73.53 | 222.43 | 4.13 | -6.27 | 141.39 | 8.73 | -0.62 |
| 23Q3 (16) | 0.58 | -3.87 | -7.56 | 12.64 | 52.47 | -50.35 | 7.87 | -8.81 | -35.12 | 0.40 | -19.78 | -88.73 | 213.61 | 2.92 | -5.19 | 130.04 | 2.72 | -1.92 |
| 23Q2 (15) | 0.60 | 5.0 | -8.87 | 8.29 | -21.64 | -62.66 | 8.63 | 56.34 | 4.35 | 0.49 | -39.26 | -89.95 | 207.55 | -12.43 | -1.7 | 126.60 | -9.38 | 6.45 |
| 23Q1 (14) | 0.57 | -4.29 | -16.41 | 10.58 | -41.06 | -57.24 | 5.52 | 13.58 | -22.69 | 0.81 | -91.08 | -82.7 | 237.00 | -0.13 | 25.15 | 139.71 | -1.8 | 38.71 |
| 22Q4 (13) | 0.60 | -4.33 | -14.4 | 17.95 | -29.5 | -14.48 | 4.86 | -59.93 | -26.48 | 9.09 | 159.24 | 43.46 | 237.30 | 5.33 | 22.39 | 142.27 | 7.3 | 34.76 |
| 22Q3 (12) | 0.62 | -5.22 | -10.41 | 25.46 | 14.68 | 15.15 | 12.13 | 46.67 | 110.23 | 3.51 | -28.44 | -57.68 | 225.30 | 6.7 | 6.62 | 132.59 | 11.49 | 16.96 |
| 22Q2 (11) | 0.66 | -3.69 | -5.98 | 22.2 | -10.27 | -0.8 | 8.27 | 15.83 | 124.73 | 4.90 | 4.58 | -69.45 | 211.15 | 11.5 | -2.4 | 118.93 | 18.08 | -6.66 |
| 22Q1 (10) | 0.68 | -1.99 | -2.8 | 24.74 | 17.87 | 4.26 | 7.14 | 8.02 | 191.43 | 4.69 | -26.06 | -88.39 | 189.38 | -2.33 | -16.16 | 100.72 | -4.59 | -28.59 |
| 21Q4 (9) | 0.70 | 0.14 | -13.84 | 20.99 | -5.07 | -45.02 | 6.61 | 14.56 | 177.73 | 6.34 | -23.53 | -83.29 | 193.89 | -8.24 | 31.1 | 105.57 | -6.87 | 12.57 |
| 21Q3 (8) | 0.70 | -0.54 | -14.18 | 22.11 | -1.21 | -38.0 | 5.77 | 56.79 | 149.78 | 8.29 | -48.34 | -83.02 | 211.31 | -2.33 | 38.78 | 113.36 | -11.03 | 26.77 |
| 21Q2 (7) | 0.70 | -0.43 | -14.21 | 22.38 | -5.69 | -39.07 | 3.68 | 50.2 | 159.15 | 16.05 | -60.24 | -78.98 | 216.34 | -4.22 | 45.23 | 127.42 | -9.66 | 50.05 |
| 21Q1 (6) | 0.70 | -13.13 | -10.88 | 23.73 | -37.85 | -35.93 | 2.45 | 2.94 | 77.54 | 40.36 | 6.4 | -68.77 | 225.88 | 52.72 | 36.91 | 141.05 | 50.41 | 40.06 |
| 20Q4 (5) | 0.81 | -0.25 | 2.79 | 38.18 | 7.07 | 3.11 | 2.38 | 3.03 | -28.74 | 37.93 | -22.31 | 55.9 | 147.90 | -2.86 | -12.58 | 93.78 | 4.88 | -13.72 |
| 20Q3 (4) | 0.81 | -0.58 | 0.0 | 35.66 | -2.91 | 0.0 | 2.31 | 62.68 | 0.0 | 48.82 | -36.05 | 0.0 | 152.26 | 2.22 | 0.0 | 89.42 | 5.3 | 0.0 |
| 20Q2 (3) | 0.82 | 3.43 | 0.0 | 36.73 | -0.84 | 0.0 | 1.42 | 2.9 | 0.0 | 76.35 | -40.93 | 0.0 | 148.96 | -9.72 | 0.0 | 84.92 | -15.68 | 0.0 |
| 20Q1 (2) | 0.79 | 0.2 | 0.0 | 37.04 | 0.03 | 0.0 | 1.38 | -58.68 | 0.0 | 129.25 | 431.25 | 0.0 | 164.99 | -2.48 | 0.0 | 100.71 | -7.34 | 0.0 |
| 19Q4 (1) | 0.79 | 0.0 | 0.0 | 37.03 | 0.0 | 0.0 | 3.34 | 0.0 | 0.0 | 24.33 | 0.0 | 0.0 | 169.19 | 0.0 | 0.0 | 108.69 | 0.0 | 0.0 |
