- 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) | 0.65 | -2.04 | 35.2 | -7.61 | 55.01 | 29.47 | 4.96 | 14.02 | 21.74 | -58.7 | 122.26 | 23.15 | 70.66 | 21.85 |
| 2022 (9) | 0.66 | 11.28 | 38.1 | 39.05 | 42.49 | 20.16 | 4.35 | 0 | 52.63 | 317.86 | 99.28 | -48.58 | 57.99 | -48.95 |
| 2021 (8) | 0.60 | 6.15 | 27.4 | 24.55 | 35.36 | 7.18 | -4.18 | 0 | 12.60 | 0.0 | 193.07 | 57.6 | 113.60 | 98.88 |
| 2020 (7) | 0.56 | 2.94 | 22.0 | 6.28 | 32.99 | 7.04 | 9.67 | 36.97 | 12.60 | -32.82 | 122.51 | -20.08 | 57.12 | -37.57 |
| 2019 (6) | 0.55 | 12.12 | 20.7 | 23.95 | 30.82 | 10.7 | 7.06 | -23.26 | 18.75 | 68.6 | 153.29 | -1.69 | 91.49 | 28.61 |
| 2018 (5) | 0.49 | 0.0 | 16.7 | 5.7 | 27.84 | -1.8 | 9.20 | -22.43 | 11.12 | 37.32 | 155.92 | 15.04 | 71.14 | 2.74 |
| 2017 (4) | 0.49 | -1.1 | 15.8 | 3.95 | 28.35 | -2.78 | 11.86 | -16.24 | 8.10 | 38.11 | 135.54 | 4.29 | 69.24 | -2.51 |
| 2016 (3) | 0.49 | -4.17 | 15.2 | -12.14 | 29.16 | -13.93 | 14.16 | 33.84 | 5.86 | -15.65 | 129.97 | -4.34 | 71.02 | -22.18 |
| 2015 (2) | 0.51 | -15.45 | 17.3 | -16.95 | 33.88 | -11.95 | 10.58 | -4.08 | 6.95 | 72.77 | 135.87 | 22.27 | 91.26 | 38.95 |
| 2014 (1) | 0.61 | -24.59 | 20.83 | -32.11 | 38.48 | 40.59 | 11.03 | 80.82 | 4.02 | 0 | 111.12 | 153.58 | 65.68 | 176.9 |
| 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) | 0.63 | -2.19 | -3.66 | 35.2 | 0.57 | 0.57 | 9.01 | 71.95 | 40.78 | 31.25 | -73.38 | -49.22 | 109.56 | -20.38 | -4.86 | 63.63 | -21.58 | 17.03 |
| 24Q2 (19) | 0.64 | 0.63 | -2.68 | 35.0 | 2.34 | -2.23 | 5.24 | -33.16 | -5.59 | 117.39 | 147.83 | 65.22 | 137.60 | -2.7 | 5.98 | 81.14 | 1.3 | 21.58 |
| 24Q1 (18) | 0.64 | -1.65 | -2.68 | 34.2 | -2.84 | -6.3 | 7.84 | 36.11 | 257.99 | 47.37 | -35.58 | -92.71 | 141.42 | 15.67 | 11.55 | 80.10 | 13.36 | 20.83 |
| 23Q4 (17) | 0.65 | -0.48 | -2.04 | 35.2 | 0.57 | -7.61 | 5.76 | -10.0 | 11.2 | 73.53 | 19.49 | 39.71 | 122.26 | 6.17 | 23.15 | 70.66 | 29.96 | 21.85 |
| 23Q3 (16) | 0.65 | -1.2 | -0.26 | 35.0 | -2.23 | 2.04 | 6.40 | 15.32 | -35.94 | 61.54 | -13.39 | 39.46 | 115.16 | -11.31 | -25.28 | 54.37 | -18.53 | -20.02 |
| 23Q2 (15) | 0.66 | 0.62 | 3.69 | 35.8 | -1.92 | 12.93 | 5.55 | 153.42 | -1.6 | 71.05 | -89.07 | -75.21 | 129.84 | 2.41 | -16.91 | 66.74 | 0.68 | -14.17 |
| 23Q1 (14) | 0.66 | -1.0 | 9.02 | 36.5 | -4.2 | 23.31 | 2.19 | -57.72 | 127.2 | 650.00 | 1135.0 | 963.64 | 126.78 | 27.7 | -27.52 | 66.29 | 14.31 | -29.06 |
| 22Q4 (13) | 0.66 | 1.33 | 11.28 | 38.1 | 11.08 | 39.05 | 5.18 | -48.15 | 383.06 | 52.63 | 19.27 | -13.88 | 99.28 | -35.58 | -48.58 | 57.99 | -14.7 | -48.95 |
| 22Q3 (12) | 0.65 | 2.72 | 16.23 | 34.3 | 8.2 | 46.58 | 9.99 | 77.13 | 298.21 | 44.13 | -84.61 | -27.79 | 154.12 | -1.38 | 5.1 | 67.98 | -12.58 | -16.86 |
| 22Q2 (11) | 0.64 | 5.8 | 6.88 | 31.7 | 7.09 | 39.04 | 5.64 | 170.06 | 130.16 | 286.67 | 369.09 | 369.09 | 156.27 | -10.66 | 32.66 | 77.76 | -16.79 | 12.78 |
| 22Q1 (10) | 0.60 | 1.06 | 10.14 | 29.6 | 8.03 | 39.62 | -8.05 | -339.89 | -189.44 | 61.11 | 0.0 | 0.0 | 174.92 | -9.4 | 37.16 | 93.45 | -17.74 | 36.05 |
| 21Q4 (9) | 0.60 | 5.83 | 6.15 | 27.4 | 17.09 | 24.55 | -1.83 | 63.69 | -109.7 | 61.11 | 0.0 | 144.44 | 193.07 | 31.66 | 57.6 | 113.60 | 38.93 | 98.88 |
| 21Q3 (8) | 0.56 | -5.54 | -1.59 | 23.4 | 2.63 | -3.31 | -5.04 | 73.05 | -127.2 | 61.11 | 0.0 | 143.09 | 146.64 | 24.48 | 7.29 | 81.77 | 18.59 | 17.79 |
| 21Q2 (7) | 0.60 | 9.02 | 4.03 | 22.8 | 7.55 | -0.87 | -18.70 | -307.78 | -293.38 | 61.11 | 0.0 | 11.42 | 117.80 | -7.63 | -13.32 | 68.95 | 0.38 | -4.95 |
| 21Q1 (6) | 0.55 | -2.6 | -1.34 | 21.2 | -3.64 | -1.4 | 9.00 | -52.28 | 229.31 | 61.11 | 144.44 | 33.33 | 127.53 | 4.1 | -11.7 | 68.69 | 20.26 | -6.44 |
| 20Q4 (5) | 0.56 | -1.89 | 2.94 | 22.0 | -9.09 | 6.28 | 18.86 | 1.78 | 93.83 | 25.00 | -0.55 | -45.45 | 122.51 | -10.37 | -20.08 | 57.12 | -17.72 | -37.57 |
| 20Q3 (4) | 0.57 | -0.14 | 0.0 | 24.2 | 5.22 | 0.0 | 18.53 | 91.62 | 0.0 | 25.14 | -54.17 | 0.0 | 136.68 | 0.57 | 0.0 | 69.42 | -4.3 | 0.0 |
| 20Q2 (3) | 0.57 | 3.39 | 0.0 | 23.0 | 6.98 | 0.0 | 9.67 | 238.94 | 0.0 | 54.85 | 19.67 | 0.0 | 135.91 | -5.89 | 0.0 | 72.54 | -1.2 | 0.0 |
| 20Q1 (2) | 0.55 | 1.61 | 0.0 | 21.5 | 3.86 | 0.0 | -6.96 | -171.53 | 0.0 | 45.83 | 0.0 | 0.0 | 144.42 | -5.79 | 0.0 | 73.42 | -19.75 | 0.0 |
| 19Q4 (1) | 0.55 | 0.0 | 0.0 | 20.7 | 0.0 | 0.0 | 9.73 | 0.0 | 0.0 | 45.83 | 0.0 | 0.0 | 153.29 | 0.0 | 0.0 | 91.49 | 0.0 | 0.0 |
