- 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) | 0.54 | -0.37 | 43.45 | 4.75 | 82.6 | -4.84 | 1.62 | 0 | 80.09 | 1841.36 | 121.06 | -7.03 | 84.51 | -14.27 |
| 2022 (9) | 0.54 | -0.68 | 41.48 | 2.93 | 86.8 | 11.07 | -0.78 | 0 | 4.13 | 0.0 | 130.22 | 13.78 | 98.58 | 46.02 |
| 2021 (8) | 0.54 | 14.05 | 40.3 | 11.85 | 78.15 | 34.93 | 9.12 | 226.88 | 4.13 | -87.01 | 114.45 | -40.14 | 67.51 | -46.87 |
| 2020 (7) | 0.47 | -5.44 | 36.03 | -9.93 | 57.92 | -4.63 | 2.79 | 389.47 | 31.76 | 556.32 | 191.19 | -2.97 | 127.06 | -6.73 |
| 2019 (6) | 0.50 | 17.84 | 40.0 | 28.25 | 60.73 | 9.6 | 0.57 | 0 | 4.84 | 0.0 | 197.05 | -16.45 | 136.23 | -9.0 |
| 2018 (5) | 0.43 | -1.5 | 31.19 | -11.37 | 55.41 | -21.76 | -0.28 | 0 | 4.84 | 0.0 | 235.85 | 29.67 | 149.70 | 45.03 |
| 2017 (4) | 0.43 | 1.5 | 35.19 | 15.08 | 70.82 | 14.23 | 6.78 | -34.87 | 4.84 | 28.93 | 181.88 | -9.54 | 103.22 | -11.48 |
| 2016 (3) | 0.43 | 20.33 | 30.58 | 22.76 | 62.0 | -3.4 | 10.41 | 25.42 | 3.75 | -48.04 | 201.06 | -18.63 | 116.61 | -31.47 |
| 2015 (2) | 0.35 | 17.99 | 24.91 | 36.94 | 64.18 | 12.66 | 8.30 | -31.69 | 7.22 | 3158.34 | 247.09 | 50.64 | 170.15 | 68.38 |
| 2014 (1) | 0.30 | -9.85 | 18.19 | 97.07 | 56.97 | -34.05 | 12.15 | -65.39 | 0.22 | 0 | 164.03 | -47.15 | 101.05 | -54.75 |
| 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) | 0.56 | 3.14 | 2.19 | 44.5 | 6.59 | 12.6 | -3.61 | -262.61 | -227.11 | 83.75 | 0.0 | 30.26 | 112.32 | -3.36 | -14.53 | 78.10 | 6.93 | -12.08 |
| 24Q2 (19) | 0.54 | 2.94 | -1.28 | 41.75 | -2.86 | -0.02 | 2.22 | 91.38 | 48.99 | 83.75 | -54.25 | -75.72 | 116.22 | -0.69 | -14.72 | 73.04 | -10.48 | -20.54 |
| 24Q1 (18) | 0.52 | -2.28 | -1.63 | 42.98 | -1.08 | 1.27 | 1.16 | -42.0 | 582.35 | 183.07 | 0.0 | 322.53 | 117.03 | -3.33 | -17.56 | 81.59 | -3.46 | -14.18 |
| 23Q4 (17) | 0.54 | -1.51 | -0.37 | 43.45 | 9.94 | 4.75 | 2.00 | -29.58 | 24.22 | 183.07 | 184.75 | 322.53 | 121.06 | -7.88 | -7.03 | 84.51 | -4.86 | -14.27 |
| 23Q3 (16) | 0.54 | -0.37 | -6.85 | 39.52 | -5.36 | -20.56 | 2.84 | 90.6 | 189.03 | 64.29 | -81.36 | 1038.81 | 131.41 | -3.57 | 15.42 | 88.83 | -3.36 | 17.34 |
| 23Q2 (15) | 0.55 | 2.57 | -0.4 | 41.76 | -1.6 | -6.05 | 1.49 | 776.47 | 136.34 | 345.00 | 696.27 | 6010.94 | 136.28 | -3.99 | 24.2 | 91.92 | -3.31 | 53.15 |
| 23Q1 (14) | 0.53 | -1.02 | 1.14 | 42.44 | 2.31 | 2.09 | 0.17 | -89.44 | -88.74 | 43.33 | 0.0 | 667.45 | 141.95 | 9.01 | 16.99 | 95.07 | -3.56 | 49.08 |
| 22Q4 (13) | 0.54 | -7.91 | -0.68 | 41.48 | -16.62 | 2.93 | 1.61 | 150.47 | -92.52 | 43.33 | 667.45 | 667.45 | 130.22 | 14.38 | 13.78 | 98.58 | 30.22 | 46.02 |
| 22Q3 (12) | 0.58 | 6.53 | 25.52 | 49.75 | 11.92 | 88.3 | -3.19 | 22.2 | -144.93 | 5.65 | 0.0 | -83.08 | 113.85 | 3.75 | -34.26 | 75.70 | 26.12 | -27.18 |
| 22Q2 (11) | 0.55 | 4.16 | 14.98 | 44.45 | 6.93 | 62.7 | -4.10 | -371.52 | -164.47 | 5.65 | 0.0 | -79.87 | 109.73 | -9.56 | -37.04 | 60.02 | -5.88 | -46.37 |
| 22Q1 (10) | 0.53 | -2.81 | 10.25 | 41.57 | 3.15 | 17.53 | 1.51 | -92.98 | 125.37 | 5.65 | 0.0 | -77.83 | 121.33 | 6.01 | -32.93 | 63.77 | -5.54 | -46.01 |
| 21Q4 (9) | 0.54 | 16.38 | 14.05 | 40.3 | 52.54 | 11.85 | 21.52 | 203.1 | 494.48 | 5.65 | -83.08 | -77.83 | 114.45 | -33.91 | -40.14 | 67.51 | -35.06 | -46.87 |
| 21Q3 (8) | 0.47 | -2.41 | -1.48 | 26.42 | -3.29 | -25.83 | 7.10 | 11.64 | -14.97 | 33.37 | 18.97 | 31.02 | 173.18 | -0.63 | -18.37 | 103.96 | -7.1 | -21.01 |
| 21Q2 (7) | 0.48 | -0.13 | -0.1 | 27.32 | -22.76 | -23.39 | 6.36 | 849.25 | 85.42 | 28.05 | 10.13 | -58.91 | 174.28 | -3.65 | -23.74 | 111.91 | -5.26 | -22.68 |
| 21Q1 (6) | 0.48 | 0.55 | -4.39 | 35.37 | -1.83 | -9.75 | 0.67 | -81.49 | 157.26 | 25.47 | 0.0 | -25.52 | 180.89 | -5.39 | -11.66 | 118.12 | -7.04 | -6.25 |
| 20Q4 (5) | 0.47 | 0.53 | -5.44 | 36.03 | 1.15 | -9.93 | 3.62 | -56.65 | -26.72 | 25.47 | 0.0 | -25.52 | 191.19 | -9.88 | -2.97 | 127.06 | -3.46 | -6.73 |
| 20Q3 (4) | 0.47 | -1.05 | 0.0 | 35.62 | -0.11 | 0.0 | 8.35 | 143.44 | 0.0 | 25.47 | -62.69 | 0.0 | 212.16 | -7.16 | 0.0 | 131.61 | -9.07 | 0.0 |
| 20Q2 (3) | 0.48 | -4.41 | 0.0 | 35.66 | -9.01 | 0.0 | 3.43 | 393.16 | 0.0 | 68.25 | 99.61 | 0.0 | 228.52 | 11.6 | 0.0 | 144.73 | 14.87 | 0.0 |
| 20Q1 (2) | 0.50 | -0.56 | 0.0 | 39.19 | -2.02 | 0.0 | -1.17 | -123.68 | 0.0 | 34.19 | 0.0 | 0.0 | 204.77 | 3.92 | 0.0 | 126.00 | -7.51 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 40.0 | 0.0 | 0.0 | 4.94 | 0.0 | 0.0 | 34.19 | 0.0 | 0.0 | 197.05 | 0.0 | 0.0 | 136.23 | 0.0 | 0.0 |
