- 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) | 0.32 | -12.93 | 2.25 | -12.11 | 9.23 | -18.46 | 4.38 | -18.44 | 1.08 | -56.92 | 178.68 | -0.56 | 153.36 | 3.39 |
| 2022 (9) | 0.37 | -9.48 | 2.56 | -22.89 | 11.32 | -16.58 | 5.37 | -80.98 | 2.50 | 859.18 | 179.69 | 14.5 | 148.33 | 16.27 |
| 2021 (8) | 0.41 | 10.08 | 3.32 | 87.57 | 13.57 | 30.48 | 28.23 | 72.87 | 0.26 | 178.88 | 156.93 | -1.43 | 127.57 | -2.5 |
| 2020 (7) | 0.37 | -7.33 | 1.77 | 2.91 | 10.4 | 32.48 | 16.33 | 0 | 0.09 | 572.9 | 159.20 | 15.23 | 130.84 | 30.02 |
| 2019 (6) | 0.40 | 12.75 | 1.72 | 13.91 | 7.85 | -22.51 | -7.79 | 0 | 0.01 | 0.0 | 138.16 | -9.53 | 100.63 | -11.56 |
| 2018 (5) | 0.35 | 6.44 | 1.51 | -10.12 | 10.13 | 30.88 | -14.44 | 0 | 0.01 | 0.0 | 152.71 | -6.19 | 113.78 | -6.69 |
| 2017 (4) | 0.33 | 13.83 | 1.68 | 1.82 | 7.74 | 4.31 | -23.87 | 0 | 0.01 | 0.0 | 162.79 | -21.48 | 121.94 | -28.05 |
| 2016 (3) | 0.29 | -20.49 | 1.65 | 91.86 | 7.42 | -11.67 | -19.44 | 0 | 0.01 | 0.0 | 207.32 | -20.34 | 169.48 | -19.81 |
| 2015 (2) | 0.37 | 8.91 | 0.86 | -34.85 | 8.4 | -11.86 | -12.50 | 0 | 0.01 | 0.0 | 260.27 | 41.75 | 211.36 | 58.77 |
| 2014 (1) | 0.34 | 8.4 | 1.32 | -21.89 | 9.53 | 14.96 | 16.51 | 152.45 | 0.01 | 0 | 183.61 | -3.2 | 133.12 | 0.85 |
| 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) | 0.27 | -7.29 | -20.08 | 1.73 | -1.7 | -24.78 | 14.67 | 14.43 | 109.27 | 2.20 | -4.86 | 32.0 | 205.77 | 3.33 | 21.23 | 174.95 | 2.15 | 18.85 |
| 24Q2 (19) | 0.29 | 1.57 | -14.98 | 1.76 | -2.22 | -22.81 | 12.82 | 282.36 | 74.9 | 2.31 | -58.71 | -8.9 | 199.13 | 3.12 | 16.93 | 171.26 | 4.05 | 13.97 |
| 24Q1 (18) | 0.29 | -10.37 | -15.02 | 1.8 | -20.0 | -21.4 | -7.03 | -286.97 | -1902.56 | 5.60 | 0.0 | 32.88 | 193.10 | 8.07 | 1.81 | 164.59 | 7.32 | -1.18 |
| 23Q4 (17) | 0.32 | -5.31 | -12.93 | 2.25 | -2.17 | -12.11 | 3.76 | -46.36 | 176.73 | 5.60 | 236.0 | 32.88 | 178.68 | 5.27 | -0.56 | 153.36 | 4.18 | 3.39 |
| 23Q3 (16) | 0.34 | -1.37 | -13.56 | 2.3 | 0.88 | -22.82 | 7.01 | -4.37 | 10.05 | 1.67 | -34.34 | -60.45 | 169.73 | -0.33 | -0.76 | 147.20 | -2.04 | 2.61 |
| 23Q2 (15) | 0.34 | 1.51 | -23.53 | 2.28 | -0.44 | -31.12 | 7.33 | 1779.49 | -32.26 | 2.54 | -39.77 | -28.26 | 170.30 | -10.21 | 15.58 | 150.27 | -9.78 | 19.69 |
| 23Q1 (14) | 0.34 | -8.15 | -16.03 | 2.29 | -10.55 | -31.64 | 0.39 | 107.96 | -97.04 | 4.21 | 0.0 | -8.39 | 189.66 | 5.55 | 16.33 | 166.56 | 12.29 | 24.61 |
| 22Q4 (13) | 0.37 | -6.0 | -9.48 | 2.56 | -14.09 | -22.89 | -4.90 | -176.92 | -113.83 | 4.21 | 0.0 | 484.84 | 179.69 | 5.06 | 14.5 | 148.33 | 3.4 | 16.27 |
| 22Q3 (12) | 0.39 | -12.75 | -5.27 | 2.98 | -9.97 | -11.04 | 6.37 | -41.13 | -71.64 | 4.21 | 19.1 | 145.83 | 171.03 | 16.08 | 4.32 | 143.45 | 14.26 | 6.61 |
| 22Q2 (11) | 0.45 | 11.47 | 21.49 | 3.31 | -1.19 | 45.18 | 10.82 | -17.84 | -38.52 | 3.54 | -23.08 | 65.51 | 147.34 | -9.62 | -17.03 | 125.55 | -6.07 | -14.88 |
| 22Q1 (10) | 0.40 | -0.99 | 4.15 | 3.35 | 0.9 | 54.38 | 13.17 | -62.84 | -66.06 | 4.60 | 538.37 | 3062.5 | 163.03 | 3.89 | 0.2 | 133.67 | 4.78 | -1.93 |
| 21Q4 (9) | 0.41 | -1.63 | 10.08 | 3.32 | -0.9 | 87.57 | 35.44 | 57.79 | -11.93 | 0.72 | -57.97 | 296.32 | 156.93 | -4.28 | -1.43 | 127.57 | -5.19 | -2.5 |
| 21Q3 (8) | 0.41 | 11.9 | 17.93 | 3.35 | 46.93 | 114.74 | 22.46 | 27.61 | 42.42 | 1.71 | -19.82 | 442.86 | 163.95 | -7.68 | 4.33 | 134.56 | -8.77 | 9.19 |
| 21Q2 (7) | 0.37 | -4.44 | -1.66 | 2.28 | 5.07 | 40.74 | 17.60 | -54.64 | 82.95 | 2.14 | 1369.83 | 142.3 | 177.58 | 9.15 | 24.9 | 147.50 | 8.22 | 35.97 |
| 21Q1 (6) | 0.39 | 4.65 | -4.06 | 2.17 | 22.6 | 32.32 | 38.80 | -3.58 | 1047.93 | 0.15 | -20.0 | 0 | 162.70 | 2.2 | 20.7 | 136.30 | 4.17 | 32.72 |
| 20Q4 (5) | 0.37 | 5.38 | -7.33 | 1.77 | 13.46 | 2.91 | 40.24 | 155.17 | 1253.01 | 0.18 | -42.42 | 0 | 159.20 | 1.3 | 15.23 | 130.84 | 6.17 | 30.02 |
| 20Q3 (4) | 0.35 | -6.68 | 0.0 | 1.56 | -3.7 | 0.0 | 15.77 | 63.93 | 0.0 | 0.32 | -64.21 | 0.0 | 157.15 | 10.53 | 0.0 | 123.24 | 13.61 | 0.0 |
| 20Q2 (3) | 0.37 | -6.78 | 0.0 | 1.62 | -1.22 | 0.0 | 9.62 | 184.62 | 0.0 | 0.88 | 0 | 0.0 | 142.18 | 5.47 | 0.0 | 108.48 | 5.63 | 0.0 |
| 20Q1 (2) | 0.40 | 1.08 | 0.0 | 1.64 | -4.65 | 0.0 | 3.38 | 196.85 | 0.0 | 0.00 | 0 | 0.0 | 134.80 | -2.43 | 0.0 | 102.70 | 2.06 | 0.0 |
| 19Q4 (1) | 0.40 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | -3.49 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 138.16 | 0.0 | 0.0 | 100.63 | 0.0 | 0.0 |
