- 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) | 0.61 | 3.2 | 23.94 | -17.56 | 27.02 | -17.19 | 1.08 | -83.18 | 13.82 | 0.0 | 233.25 | 47.53 | 184.67 | 57.82 |
| 2022 (9) | 0.59 | 0.72 | 29.04 | 48.16 | 32.63 | -9.64 | 6.42 | 7.36 | 13.82 | -26.71 | 158.10 | -18.73 | 117.01 | -13.87 |
| 2021 (8) | 0.59 | 42.71 | 19.6 | 227.76 | 36.11 | 25.29 | 5.98 | -84.96 | 18.86 | 781.17 | 194.54 | -49.05 | 135.85 | -53.99 |
| 2020 (7) | 0.41 | 2.09 | 5.98 | -36.65 | 28.82 | -16.9 | 39.77 | -52.95 | 2.14 | 0 | 381.86 | 158.07 | 295.24 | 150.48 |
| 2019 (6) | 0.40 | 13.84 | 9.44 | 99.16 | 34.68 | 16.41 | 84.52 | 35.67 | 0.00 | 0 | 147.97 | -27.43 | 117.87 | -30.24 |
| 2018 (5) | 0.35 | 2.55 | 4.74 | -22.04 | 29.79 | -19.14 | 62.30 | -70.38 | 0.00 | 0 | 203.90 | -9.52 | 168.96 | -12.47 |
| 2017 (4) | 0.34 | 14.75 | 6.08 | 0 | 36.84 | 4.93 | 210.32 | -69.32 | 0.00 | 0 | 225.36 | -26.62 | 193.02 | -24.67 |
| 2016 (3) | 0.30 | -17.52 | 0 | 0 | 35.11 | 4.03 | 685.43 | 280.65 | 0.00 | 0 | 307.13 | 37.67 | 256.23 | 37.62 |
| 2015 (2) | 0.36 | -19.23 | 1.26 | -74.13 | 33.75 | -16.29 | 180.07 | 244.57 | 0.00 | 0 | 223.09 | 25.04 | 186.19 | 22.5 |
| 2014 (1) | 0.45 | -8.43 | 4.87 | -36.92 | 40.32 | 23.45 | 52.26 | 50.43 | 0.08 | 0 | 178.42 | 6.59 | 151.99 | 47.66 |
| 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) | 0.57 | -6.33 | -7.45 | 23.7 | -0.08 | -8.71 | 4.52 | -48.4 | 39.94 | 74.40 | 109.44 | -19.01 | 314.79 | 18.98 | 45.45 | 247.52 | 23.95 | 40.39 |
| 24Q2 (19) | 0.60 | -0.17 | -2.31 | 23.72 | 2.6 | -24.98 | 8.76 | 289.33 | 181.67 | 35.52 | -96.29 | -61.33 | 264.57 | 22.27 | 70.58 | 199.70 | 20.93 | 56.9 |
| 24Q1 (18) | 0.61 | -0.59 | -1.05 | 23.12 | -3.43 | -24.0 | 2.25 | 600.0 | 222.95 | 958.00 | 942.85 | 2663.94 | 216.39 | -7.23 | 49.21 | 165.14 | -10.58 | 49.96 |
| 23Q4 (17) | 0.61 | -0.44 | 3.2 | 23.94 | -7.78 | -17.56 | -0.45 | -113.93 | 77.61 | 91.86 | 0.0 | 165.04 | 233.25 | 7.78 | 47.53 | 184.67 | 4.74 | 57.82 |
| 23Q3 (16) | 0.61 | -1.13 | 7.24 | 25.96 | -17.9 | -9.23 | 3.23 | 3.86 | -69.81 | 91.86 | 0.0 | 165.04 | 216.42 | 39.54 | 25.33 | 176.31 | 38.52 | 45.86 |
| 23Q2 (15) | 0.62 | 1.13 | 4.83 | 31.62 | 3.94 | 40.16 | 3.11 | 269.95 | -82.22 | 91.86 | 165.04 | 318.97 | 155.10 | 6.95 | -30.26 | 127.28 | 15.58 | -17.24 |
| 23Q1 (14) | 0.61 | 3.68 | 0.56 | 30.42 | 4.75 | 24.72 | -1.83 | 8.96 | -112.65 | 34.66 | 0.0 | 3.98 | 145.02 | -8.27 | -21.65 | 110.12 | -5.89 | -15.01 |
| 22Q4 (13) | 0.59 | 3.45 | 0.72 | 29.04 | 1.54 | 48.16 | -2.01 | -118.79 | -235.81 | 34.66 | 0.0 | -81.35 | 158.10 | -8.44 | -18.73 | 117.01 | -3.2 | -13.87 |
| 22Q3 (12) | 0.57 | -3.35 | 8.36 | 28.6 | 26.77 | 119.83 | 10.70 | -38.82 | 375.56 | 34.66 | 58.08 | -73.74 | 172.68 | -22.36 | -31.79 | 120.88 | -21.4 | -26.01 |
| 22Q2 (11) | 0.59 | -2.99 | 16.01 | 22.56 | -7.5 | 128.57 | 17.49 | 20.87 | 164.6 | 21.93 | -34.22 | -49.48 | 222.41 | 20.16 | -12.12 | 153.79 | 18.69 | -12.06 |
| 22Q1 (10) | 0.61 | 3.84 | 27.7 | 24.39 | 24.44 | 242.56 | 14.47 | 877.7 | 2.05 | 33.33 | -82.07 | 65.93 | 185.10 | -4.85 | -29.47 | 129.57 | -4.62 | -33.5 |
| 21Q4 (9) | 0.59 | 11.3 | 42.71 | 19.6 | 50.65 | 227.76 | 1.48 | -34.22 | -95.31 | 185.86 | 40.8 | 802.82 | 194.54 | -23.16 | -49.05 | 135.85 | -16.85 | -53.99 |
| 21Q3 (8) | 0.53 | 3.48 | 30.22 | 13.01 | 31.81 | 118.66 | 2.25 | -65.96 | -94.42 | 132.00 | 204.15 | 2894.44 | 253.16 | 0.04 | -27.3 | 163.37 | -6.59 | -43.56 |
| 21Q2 (7) | 0.51 | 6.78 | 21.46 | 9.87 | 38.62 | 0.3 | 6.61 | -53.39 | -87.64 | 43.40 | 116.05 | 991.13 | 253.07 | -3.57 | 41.96 | 174.89 | -10.23 | 18.67 |
| 21Q1 (6) | 0.48 | 16.05 | 9.34 | 7.12 | 19.06 | -23.28 | 14.18 | -55.08 | -56.5 | 20.09 | -2.42 | 0 | 262.43 | -31.28 | 95.83 | 194.83 | -34.01 | 83.33 |
| 20Q4 (5) | 0.41 | 1.56 | 2.09 | 5.98 | 0.5 | -36.65 | 31.57 | -21.68 | -21.43 | 20.59 | 367.0 | 0 | 381.86 | 9.66 | 158.07 | 295.24 | 2.0 | 150.48 |
| 20Q3 (4) | 0.40 | -3.48 | 0.0 | 5.95 | -39.53 | 0.0 | 40.31 | -24.65 | 0.0 | 4.41 | 10.83 | 0.0 | 348.21 | 95.33 | 0.0 | 289.44 | 96.4 | 0.0 |
| 20Q2 (3) | 0.42 | -3.88 | 0.0 | 9.84 | 6.03 | 0.0 | 53.50 | 64.11 | 0.0 | 3.98 | 0 | 0.0 | 178.27 | 33.03 | 0.0 | 147.37 | 38.68 | 0.0 |
| 20Q1 (2) | 0.44 | 8.35 | 0.0 | 9.28 | -1.69 | 0.0 | 32.60 | -18.87 | 0.0 | 0.00 | 0 | 0.0 | 134.01 | -9.43 | 0.0 | 106.27 | -9.84 | 0.0 |
| 19Q4 (1) | 0.40 | 0.0 | 0.0 | 9.44 | 0.0 | 0.0 | 40.18 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 147.97 | 0.0 | 0.0 | 117.87 | 0.0 | 0.0 |
