- 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) | 0.28 | 9.6 | 0.15 | -11.76 | 36.12 | -29.37 | 136.41 | -36.5 | 0.05 | 136.45 | 149.26 | -21.23 | 100.49 | -20.88 |
| 2022 (9) | 0.25 | -8.99 | 0.17 | 6.25 | 51.14 | 2.86 | 214.83 | -24.67 | 0.02 | 9.48 | 189.49 | -4.32 | 127.01 | 2.07 |
| 2021 (8) | 0.28 | 0.94 | 0.16 | -23.81 | 49.72 | 29.82 | 285.20 | 122.86 | 0.02 | -32.97 | 198.05 | -23.34 | 124.44 | -32.43 |
| 2020 (7) | 0.28 | 4.39 | 0.21 | -36.36 | 38.3 | -4.89 | 127.97 | -66.74 | 0.03 | 15.72 | 258.34 | -10.44 | 184.17 | -20.21 |
| 2019 (6) | 0.26 | 9.45 | 0.33 | -64.52 | 40.27 | -9.28 | 384.70 | -0.42 | 0.02 | 0 | 288.45 | -16.85 | 230.81 | -19.08 |
| 2018 (5) | 0.24 | -38.5 | 0.93 | -68.15 | 44.39 | -2.12 | 386.32 | -17.06 | 0.00 | 0 | 346.92 | 77.05 | 285.22 | 140.85 |
| 2017 (4) | 0.39 | 5.6 | 2.92 | -9.03 | 45.35 | -0.77 | 465.80 | 47.32 | 0.00 | 0 | 195.95 | -10.96 | 118.42 | -16.28 |
| 2016 (3) | 0.37 | -37.08 | 3.21 | -42.06 | 45.7 | 0.73 | 316.18 | 1562.36 | 0.00 | 0 | 220.07 | 56.08 | 141.44 | 45.05 |
| 2015 (2) | 0.59 | -24.38 | 5.54 | -55.86 | 45.37 | 7.18 | 19.02 | 50.47 | 0.00 | 0 | 141.00 | 10.89 | 97.51 | 15.84 |
| 2014 (1) | 0.78 | -15.5 | 12.55 | -48.61 | 42.33 | 14.84 | 12.64 | 64.58 | 0.00 | 0 | 127.15 | 47.28 | 84.18 | 46.07 |
| 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) | 0.26 | -14.89 | -1.02 | 0.15 | 0.0 | -6.25 | 224.32 | -7.94 | 2.61 | 0.12 | 16.38 | 23.1 | 171.14 | 14.98 | 7.39 | 114.34 | 12.97 | 13.12 |
| 24Q2 (19) | 0.31 | 18.53 | -16.82 | 0.15 | -6.25 | -6.25 | 243.66 | 58.28 | 11.62 | 0.10 | -37.78 | -1.83 | 148.84 | -10.13 | 16.42 | 101.21 | -5.55 | 13.5 |
| 24Q1 (18) | 0.26 | -6.05 | 8.44 | 0.16 | 6.67 | 0.0 | 153.94 | 2138.94 | 51.95 | 0.17 | 70.0 | -63.33 | 165.61 | 10.95 | -17.87 | 107.16 | 6.64 | -22.93 |
| 23Q4 (17) | 0.28 | 4.44 | 9.6 | 0.15 | -6.25 | -11.76 | -7.55 | -103.45 | -110.17 | 0.10 | 0.0 | -27.08 | 149.26 | -6.34 | -21.23 | 100.49 | -0.58 | -20.88 |
| 23Q3 (16) | 0.27 | -28.48 | -7.9 | 0.16 | 0.0 | -90.96 | 218.61 | 0.14 | -9.97 | 0.10 | -7.19 | 51.1 | 159.36 | 24.65 | -7.26 | 101.08 | 13.36 | -8.53 |
| 23Q2 (15) | 0.37 | 54.53 | -3.18 | 0.16 | 0.0 | -5.88 | 218.30 | 115.48 | -60.27 | 0.11 | -76.76 | 88.82 | 127.85 | -36.59 | -8.82 | 89.17 | -35.87 | -3.21 |
| 23Q1 (14) | 0.24 | -5.06 | -7.61 | 0.16 | -5.88 | 0.0 | 101.31 | 36.5 | -66.52 | 0.45 | 238.07 | 409.09 | 201.64 | 6.41 | -1.55 | 139.05 | 9.48 | 12.88 |
| 22Q4 (13) | 0.25 | -12.24 | -8.99 | 0.17 | -90.4 | 6.25 | 74.22 | -69.43 | -81.99 | 0.13 | 107.22 | 122.3 | 189.49 | 10.28 | -4.32 | 127.01 | 14.93 | 2.07 |
| 22Q3 (12) | 0.29 | -24.81 | 2.16 | 1.77 | 941.18 | 941.18 | 242.81 | -55.8 | -32.92 | 0.06 | 15.98 | 1.79 | 171.83 | 22.54 | -15.25 | 110.51 | 19.95 | -1.96 |
| 22Q2 (11) | 0.38 | 47.46 | 0.95 | 0.17 | 6.25 | 0.0 | 549.39 | 81.58 | 75.18 | 0.06 | -37.34 | -9.44 | 140.22 | -31.54 | -13.31 | 92.13 | -25.21 | -13.62 |
| 22Q1 (10) | 0.26 | -6.47 | -8.22 | 0.16 | 0.0 | -85.19 | 302.56 | -26.59 | 153.27 | 0.09 | 47.62 | -48.53 | 204.82 | 3.42 | -7.01 | 123.18 | -1.01 | -15.96 |
| 21Q4 (9) | 0.28 | -1.49 | 0.94 | 0.16 | -5.88 | -23.81 | 412.17 | 13.87 | 161.98 | 0.06 | -5.12 | -39.16 | 198.05 | -2.32 | -23.34 | 124.44 | 10.4 | -32.43 |
| 21Q3 (8) | 0.28 | -25.7 | 2.13 | 0.17 | 0.0 | -22.73 | 361.97 | 15.42 | 99.03 | 0.06 | 3.19 | -12.17 | 202.75 | 25.36 | -25.12 | 112.72 | 5.68 | -45.61 |
| 21Q2 (7) | 0.38 | 34.07 | -2.26 | 0.17 | -84.26 | -22.73 | 313.62 | 162.53 | 90.73 | 0.06 | -64.39 | -27.93 | 161.74 | -26.57 | -17.86 | 106.66 | -27.23 | -24.5 |
| 21Q1 (6) | 0.28 | 2.87 | 13.9 | 1.08 | 414.29 | 369.57 | 119.46 | -24.07 | 596.56 | 0.17 | 74.49 | -79.91 | 220.25 | -14.74 | -29.9 | 146.58 | -20.41 | -33.37 |
| 20Q4 (5) | 0.28 | -0.33 | 4.39 | 0.21 | -4.55 | -36.36 | 157.33 | -13.49 | -50.96 | 0.10 | 36.97 | -5.29 | 258.34 | -4.59 | -10.44 | 184.17 | -11.14 | -9.94 |
| 20Q3 (4) | 0.28 | -28.9 | 0.0 | 0.22 | 0.0 | 0.0 | 181.87 | 10.61 | 0.0 | 0.07 | -15.32 | 0.0 | 270.77 | 37.51 | 0.0 | 207.26 | 46.7 | 0.0 |
| 20Q2 (3) | 0.39 | 56.25 | 0.0 | 0.22 | -4.35 | 0.0 | 164.43 | 858.78 | 0.0 | 0.09 | -90.08 | 0.0 | 196.91 | -37.33 | 0.0 | 141.28 | -35.78 | 0.0 |
| 20Q1 (2) | 0.25 | -5.72 | 0.0 | 0.23 | -30.3 | 0.0 | 17.15 | -94.65 | 0.0 | 0.86 | 722.73 | 0.0 | 314.20 | 8.93 | 0.0 | 219.99 | 7.57 | 0.0 |
| 19Q4 (1) | 0.26 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 320.81 | 0.0 | 0.0 | 0.10 | 0.0 | 0.0 | 288.45 | 0.0 | 0.0 | 204.50 | 0.0 | 0.0 |
