- 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) | 0.38 | -0.56 | 25.43 | -8.19 | 41.32 | 8.97 | 65.71 | 336.9 | 2.67 | -15.35 | 282.65 | 4.78 | 138.55 | 7.17 |
| 2022 (9) | 0.38 | -23.21 | 27.7 | -32.49 | 37.92 | -17.94 | 15.04 | 150.67 | 3.15 | 4.19 | 269.76 | 89.82 | 129.28 | 90.23 |
| 2021 (8) | 0.49 | 0.98 | 41.03 | 15.97 | 46.21 | 24.62 | 6.00 | 69.97 | 3.03 | -65.45 | 142.11 | 11.26 | 67.96 | 7.58 |
| 2020 (7) | 0.49 | 3.77 | 35.38 | 3.03 | 37.08 | -3.08 | 3.53 | -21.21 | 8.76 | 68.7 | 127.73 | 11.59 | 63.17 | 3.39 |
| 2019 (6) | 0.47 | -7.19 | 34.34 | -7.34 | 38.26 | -21.5 | 4.48 | -18.99 | 5.19 | -0.59 | 114.46 | -4.7 | 61.10 | 111.2 |
| 2018 (5) | 0.51 | -8.97 | 37.06 | -10.89 | 48.74 | 52.26 | 5.53 | 0 | 5.22 | 31.51 | 120.11 | 23.52 | 28.93 | -14.38 |
| 2017 (4) | 0.56 | -1.57 | 41.59 | -15.71 | 32.01 | 11.92 | -2.73 | 0 | 3.97 | 0.0 | 97.24 | -28.46 | 33.79 | 29.51 |
| 2016 (3) | 0.57 | 9.52 | 49.34 | 30.08 | 28.6 | -32.36 | -10.59 | 0 | 3.97 | 0.0 | 135.93 | -25.64 | 26.09 | 3.82 |
| 2015 (2) | 0.52 | 13.33 | 37.93 | 65.27 | 42.28 | 6.79 | 6.47 | -83.99 | 3.97 | 225.57 | 182.80 | -3.55 | 25.13 | -37.53 |
| 2014 (1) | 0.46 | 16.8 | 22.95 | 78.88 | 39.59 | 70.5 | 40.41 | 76.54 | 1.22 | 0 | 189.53 | -0.47 | 40.23 | -40.04 |
| 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) | 0.40 | 2.33 | 9.26 | 32.64 | 21.65 | 39.19 | 62.49 | -35.88 | -19.81 | 11.23 | 33.22 | 58.36 | 197.36 | 6.07 | -26.06 | 103.55 | 5.58 | -15.85 |
| 24Q2 (19) | 0.39 | 4.78 | 1.6 | 26.83 | 0.79 | 3.47 | 97.46 | 7.04 | 158.45 | 8.43 | -19.72 | -60.31 | 186.07 | -9.55 | -24.6 | 98.08 | -19.59 | -8.42 |
| 24Q1 (18) | 0.38 | 0.11 | 2.9 | 26.62 | 4.68 | 1.68 | 91.05 | 1.1 | 42.69 | 10.50 | 16.27 | -3.6 | 205.72 | -27.22 | -25.64 | 121.98 | -11.96 | -14.88 |
| 23Q4 (17) | 0.38 | 1.79 | -0.56 | 25.43 | 8.44 | -8.19 | 90.06 | 15.57 | 211.3 | 9.03 | 27.34 | -14.3 | 282.65 | 5.89 | 4.78 | 138.55 | 12.59 | 7.17 |
| 23Q3 (16) | 0.37 | -4.84 | 5.15 | 23.45 | -9.56 | 8.56 | 77.93 | 106.66 | 122.34 | 7.09 | -66.61 | -20.67 | 266.92 | 8.16 | 14.41 | 123.06 | 14.9 | 18.15 |
| 23Q2 (15) | 0.39 | 6.12 | 7.77 | 25.93 | -0.95 | 17.97 | 37.71 | -40.9 | 25.83 | 21.24 | 94.98 | 433.39 | 246.79 | -10.79 | 17.68 | 107.10 | -25.26 | 11.48 |
| 23Q1 (14) | 0.37 | -3.25 | -26.43 | 26.18 | -5.49 | -36.82 | 63.81 | 120.57 | 33484.21 | 10.90 | 3.37 | -91.64 | 276.64 | 2.55 | 90.62 | 143.30 | 10.84 | 103.2 |
| 22Q4 (13) | 0.38 | 7.63 | -23.21 | 27.7 | 28.24 | -32.49 | 28.93 | -17.46 | 276.69 | 10.54 | 17.88 | 6.49 | 269.76 | 15.62 | 89.82 | 129.28 | 24.12 | 90.23 |
| 22Q3 (12) | 0.35 | -2.47 | -27.61 | 21.6 | -1.73 | -45.4 | 35.05 | 16.95 | 709.47 | 8.94 | 124.5 | -35.44 | 233.31 | 11.25 | 83.25 | 104.16 | 8.42 | 93.57 |
| 22Q2 (11) | 0.36 | -27.55 | -25.35 | 21.98 | -46.96 | -45.28 | 29.97 | 15673.68 | 360.37 | 3.98 | -96.95 | -56.82 | 209.71 | 44.5 | 69.13 | 96.07 | 36.23 | 69.86 |
| 22Q1 (10) | 0.50 | 0.97 | 2.62 | 41.44 | 1.0 | 12.33 | 0.19 | -97.53 | -96.96 | 130.40 | 1217.46 | 1114.11 | 145.13 | 2.13 | 10.9 | 70.52 | 3.77 | 19.95 |
| 21Q4 (9) | 0.49 | 1.46 | 0.98 | 41.03 | 3.72 | 15.97 | 7.68 | 77.37 | 29.08 | 9.90 | -28.54 | -18.65 | 142.11 | 11.62 | 11.26 | 67.96 | 26.3 | 7.58 |
| 21Q3 (8) | 0.49 | 0.58 | 4.79 | 39.56 | -1.52 | 20.32 | 4.33 | -33.49 | 209.29 | 13.85 | 50.17 | -43.79 | 127.32 | 2.69 | 9.48 | 53.81 | -4.86 | -5.4 |
| 21Q2 (7) | 0.48 | -0.41 | 3.12 | 40.17 | 8.89 | 16.74 | 6.51 | 3.99 | 26.16 | 9.22 | -14.13 | -62.57 | 123.99 | -5.26 | 5.98 | 56.56 | -3.79 | -3.6 |
| 21Q1 (6) | 0.48 | -0.64 | 4.64 | 36.89 | 4.27 | 7.58 | 6.26 | 5.21 | 266.08 | 10.74 | -11.72 | -79.08 | 130.87 | 2.46 | 9.3 | 58.79 | -6.93 | 104.56 |
| 20Q4 (5) | 0.49 | 5.29 | 3.77 | 35.38 | 7.6 | 3.24 | 5.95 | 325.0 | 45.83 | 12.17 | -50.63 | 0 | 127.73 | 9.83 | 11.59 | 63.17 | 11.06 | 68.77 |
| 20Q3 (4) | 0.46 | -1.03 | 0.0 | 32.88 | -4.45 | 0.0 | 1.40 | -72.87 | 0.0 | 24.64 | 0.0 | 0.0 | 116.30 | -0.59 | 0.0 | 56.88 | -3.05 | 0.0 |
| 20Q2 (3) | 0.47 | 1.06 | 0.0 | 34.41 | 0.35 | 0.0 | 5.16 | 201.75 | 0.0 | 24.64 | -51.99 | 0.0 | 116.99 | -2.29 | 0.0 | 58.67 | 104.14 | 0.0 |
| 20Q1 (2) | 0.46 | -1.47 | 0.0 | 34.29 | 0.06 | 0.0 | 1.71 | -58.09 | 0.0 | 51.33 | 0 | 0.0 | 119.73 | 4.6 | 0.0 | 28.74 | -23.22 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | 34.27 | 0.0 | 0.0 | 4.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 114.46 | 0.0 | 0.0 | 37.43 | 0.0 | 0.0 |
