- 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) | 0.60 | 12.58 | 2.94 | 60.66 | 13.41 | 7.62 | 5.57 | -10.31 | 1.64 | 0.0 | 111.06 | -23.25 | 104.97 | -24.21 |
| 2022 (9) | 0.53 | 11.94 | 1.83 | 88.66 | 12.46 | -6.03 | 6.21 | -71.99 | 1.64 | 0.0 | 144.71 | -12.7 | 138.51 | -12.48 |
| 2021 (8) | 0.47 | 8.53 | 0.97 | 21.25 | 13.26 | -8.43 | 22.17 | -45.03 | 1.64 | 0.0 | 165.76 | -9.48 | 158.26 | -8.0 |
| 2020 (7) | 0.44 | 0.72 | 0.8 | -4.76 | 14.48 | -2.49 | 40.33 | -41.74 | 1.64 | 251.57 | 183.11 | -4.87 | 172.03 | -7.83 |
| 2019 (6) | 0.43 | 8.12 | 0.84 | 342.11 | 14.85 | -8.56 | 69.23 | -95.73 | 0.47 | 908.8 | 192.48 | -12.82 | 186.64 | -11.96 |
| 2018 (5) | 0.40 | 39.38 | 0.19 | 0.0 | 16.24 | 64.37 | 1619.64 | 128.31 | 0.05 | -40.04 | 220.78 | -33.19 | 212.00 | -32.52 |
| 2017 (4) | 0.29 | 11.19 | 0.19 | -9.52 | 9.88 | 28.65 | 709.40 | 507.57 | 0.08 | -82.23 | 330.44 | -12.76 | 314.19 | -1.05 |
| 2016 (3) | 0.26 | 7.4 | 0.21 | -4.55 | 7.68 | 13.27 | 116.76 | -45.16 | 0.43 | 44.93 | 378.78 | -7.52 | 317.54 | -6.69 |
| 2015 (2) | 0.24 | -7.78 | 0.22 | 0 | 6.78 | 42.44 | 212.91 | 0 | 0.30 | 0 | 409.57 | 43.77 | 340.32 | 53.52 |
| 2014 (1) | 0.26 | 8.4 | 0 | 0 | 4.76 | -4.8 | -1569.82 | 0 | 0.00 | 0 | 284.88 | -0.76 | 221.68 | 4.08 |
| 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) | 0.60 | -3.88 | 7.83 | 3.02 | -7.93 | 33.04 | 4.11 | 145.21 | -46.41 | 4.40 | 0.0 | 0.0 | 113.09 | 6.98 | -6.71 | 105.98 | 5.6 | -7.3 |
| 24Q2 (19) | 0.63 | 7.91 | 10.42 | 3.28 | -1.2 | 65.66 | -9.09 | -261.46 | -359.09 | 4.40 | 0.0 | 0.0 | 105.71 | -5.72 | -18.25 | 100.36 | -5.52 | -17.43 |
| 24Q1 (18) | 0.58 | -2.65 | 15.5 | 3.32 | 12.93 | 77.54 | 5.63 | 101.79 | -63.03 | 4.40 | 0.0 | 0.0 | 112.12 | 0.95 | -23.78 | 106.22 | 1.19 | -23.63 |
| 23Q4 (17) | 0.60 | 6.79 | 12.58 | 2.94 | 29.52 | 60.66 | 2.79 | -63.62 | 143.87 | 4.40 | 0.0 | 0.0 | 111.06 | -8.38 | -23.25 | 104.97 | -8.18 | -24.21 |
| 23Q3 (16) | 0.56 | -1.57 | 9.28 | 2.27 | 14.65 | -0.87 | 7.67 | 487.37 | -56.2 | 4.40 | 0.0 | 0.0 | 121.22 | -6.26 | -16.15 | 114.32 | -5.94 | -15.95 |
| 23Q2 (15) | 0.57 | 12.88 | 10.07 | 1.98 | 5.88 | 10.0 | -1.98 | -113.0 | 38.7 | 4.40 | 0.0 | 0.0 | 129.31 | -12.1 | -14.35 | 121.54 | -12.62 | -16.0 |
| 23Q1 (14) | 0.50 | -5.12 | 12.44 | 1.87 | 2.19 | 32.62 | 15.23 | 339.47 | -25.49 | 4.40 | 0.0 | 0.0 | 147.11 | 1.66 | -20.17 | 139.09 | 0.42 | -20.65 |
| 22Q4 (13) | 0.53 | 3.66 | 11.94 | 1.83 | -20.09 | 88.66 | -6.36 | -136.32 | 70.39 | 4.40 | 0.0 | 0.0 | 144.71 | 0.1 | -12.7 | 138.51 | 1.84 | -12.48 |
| 22Q3 (12) | 0.51 | -0.85 | 13.84 | 2.29 | 27.22 | 86.18 | 17.51 | 642.11 | -66.81 | 4.40 | 0.0 | 0.0 | 144.56 | -4.25 | -16.64 | 136.01 | -6.0 | -15.6 |
| 22Q2 (11) | 0.52 | 15.31 | 21.56 | 1.8 | 27.66 | 130.77 | -3.23 | -115.8 | -451.09 | 4.40 | 0.0 | 17.33 | 150.98 | -18.07 | -18.77 | 144.69 | -17.45 | -17.15 |
| 22Q1 (10) | 0.45 | -5.54 | 17.33 | 1.41 | 45.36 | 78.48 | 20.44 | 195.16 | -66.05 | 4.40 | 0.0 | 17.33 | 184.27 | 11.17 | -13.69 | 175.28 | 10.75 | -12.26 |
| 21Q4 (9) | 0.47 | 5.41 | 8.43 | 0.97 | -21.14 | 21.25 | -21.48 | -140.72 | -146.55 | 4.40 | 0.0 | -52.17 | 165.76 | -4.42 | -9.48 | 158.26 | -1.79 | -8.0 |
| 21Q3 (8) | 0.45 | 5.87 | 5.08 | 1.23 | 57.69 | 51.85 | 52.75 | 5633.7 | 8.83 | 4.40 | 17.33 | 49.79 | 173.42 | -6.7 | -13.04 | 161.15 | -7.72 | -14.22 |
| 21Q2 (7) | 0.42 | 11.29 | -11.47 | 0.78 | -1.27 | -4.88 | 0.92 | -98.47 | -96.73 | 3.75 | 0.0 | -76.56 | 185.87 | -12.94 | 5.69 | 174.64 | -12.58 | 3.55 |
| 21Q1 (6) | 0.38 | -12.7 | -2.93 | 0.79 | -1.25 | -4.82 | 60.20 | 30.47 | 52.14 | 3.75 | -59.24 | -69.39 | 213.49 | 16.59 | -3.48 | 199.77 | 16.13 | -6.22 |
| 20Q4 (5) | 0.44 | 2.15 | 0.74 | 0.8 | -1.23 | -4.76 | 46.14 | -4.81 | -10.44 | 9.20 | 213.19 | 378.4 | 183.11 | -8.18 | -4.87 | 172.03 | -8.43 | -7.83 |
| 20Q3 (4) | 0.43 | -10.8 | 0.0 | 0.81 | -1.22 | 0.0 | 48.47 | 72.43 | 0.0 | 2.94 | -81.64 | 0.0 | 199.42 | 13.39 | 0.0 | 187.86 | 11.39 | 0.0 |
| 20Q2 (3) | 0.48 | 22.02 | 0.0 | 0.82 | -1.2 | 0.0 | 28.11 | -28.96 | 0.0 | 16.00 | 30.61 | 0.0 | 175.87 | -20.49 | 0.0 | 168.65 | -20.83 | 0.0 |
| 20Q1 (2) | 0.39 | -9.4 | 0.0 | 0.83 | -1.19 | 0.0 | 39.57 | -23.19 | 0.0 | 12.25 | 537.0 | 0.0 | 221.18 | 14.91 | 0.0 | 213.01 | 14.13 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 51.52 | 0.0 | 0.0 | 1.92 | 0.0 | 0.0 | 192.48 | 0.0 | 0.0 | 186.64 | 0.0 | 0.0 |
