- 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) | 0.69 | -13.91 | 241.59 | -29.78 | 1328.34 | -11.1 | 1.60 | -11.6 | 13.08 | -28.4 | 144.86 | 20.72 | 92.81 | 33.62 |
| 2022 (9) | 0.81 | 3.77 | 344.05 | 49.19 | 1494.2 | 37.45 | 1.81 | -19.91 | 18.27 | -21.47 | 120.00 | 7.88 | 69.46 | 34.64 |
| 2021 (8) | 0.78 | 3.76 | 230.61 | 44.56 | 1087.05 | 14.24 | 2.26 | 26.97 | 23.26 | 78.64 | 111.23 | 5.29 | 51.59 | -17.06 |
| 2020 (7) | 0.75 | 5.95 | 159.52 | -0.49 | 951.53 | -4.2 | 1.78 | 18.67 | 13.02 | -8.88 | 105.64 | -8.69 | 62.20 | -11.65 |
| 2019 (6) | 0.71 | -2.76 | 160.3 | -19.88 | 993.25 | -7.45 | 1.50 | -18.03 | 14.29 | 36.41 | 115.70 | -1.35 | 70.40 | -3.94 |
| 2018 (5) | 0.73 | 5.77 | 200.07 | 15.33 | 1073.18 | 9.12 | 1.83 | -36.01 | 10.48 | 185.52 | 117.28 | 4.48 | 73.29 | -8.73 |
| 2017 (4) | 0.69 | 2.43 | 173.47 | 65.7 | 983.46 | 0.62 | 2.86 | -27.59 | 3.67 | 10.77 | 112.25 | -0.07 | 80.30 | 4.25 |
| 2016 (3) | 0.67 | -7.79 | 104.69 | -46.13 | 977.44 | -28.11 | 3.95 | -4.82 | 3.31 | -21.21 | 112.33 | -2.9 | 77.03 | -8.29 |
| 2015 (2) | 0.73 | -5.39 | 194.33 | 5.68 | 1359.62 | -6.75 | 4.15 | 6.41 | 4.20 | -24.9 | 115.68 | 6.26 | 83.99 | 10.82 |
| 2014 (1) | 0.77 | 2.87 | 183.88 | -5.47 | 1458.03 | 31.86 | 3.90 | 137.8 | 5.60 | 0 | 108.87 | 13.3 | 75.79 | 20.21 |
| 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) | 0.71 | 5.29 | -9.24 | 226.79 | 28.25 | -26.68 | -6.50 | -220.59 | -477.91 | 19.38 | 71.71 | -48.75 | 138.23 | 4.81 | 12.05 | 86.83 | 9.63 | 23.83 |
| 24Q2 (19) | 0.67 | 1.4 | -13.83 | 176.84 | -15.02 | -41.47 | 5.39 | 106.51 | 222.75 | 11.29 | -43.78 | -70.79 | 131.89 | -6.83 | 7.59 | 79.20 | -7.84 | 8.06 |
| 24Q1 (18) | 0.66 | -4.35 | -17.07 | 208.09 | -13.87 | -40.07 | 2.61 | 108.8 | 60.12 | 20.08 | -93.14 | -61.48 | 141.56 | -2.28 | 17.15 | 85.94 | -7.4 | 19.51 |
| 23Q4 (17) | 0.69 | -11.12 | -13.91 | 241.59 | -21.9 | -29.78 | 1.25 | -27.33 | -7.41 | 292.80 | 674.33 | 134.18 | 144.86 | 17.42 | 20.72 | 92.81 | 32.36 | 33.62 |
| 23Q3 (16) | 0.78 | -0.04 | -4.65 | 309.33 | 2.38 | -15.41 | 1.72 | 2.99 | -10.88 | 37.81 | -2.15 | -14.51 | 123.37 | 0.64 | 4.98 | 70.12 | -4.33 | 9.56 |
| 23Q2 (15) | 0.78 | -2.41 | -3.33 | 302.14 | -12.99 | -4.68 | 1.67 | 2.45 | 12.84 | 38.64 | -25.86 | -78.6 | 122.59 | 1.45 | 1.52 | 73.29 | 1.92 | 19.09 |
| 23Q1 (14) | 0.80 | -0.71 | 0.65 | 347.24 | 0.93 | 10.78 | 1.63 | 20.74 | -52.2 | 52.12 | -58.31 | 0.75 | 120.84 | 0.7 | -2.41 | 71.91 | 3.53 | 8.17 |
| 22Q4 (13) | 0.81 | -1.56 | 3.77 | 344.05 | -5.92 | 49.19 | 1.35 | -30.05 | 264.86 | 125.03 | 182.68 | 4306.68 | 120.00 | 2.11 | 7.88 | 69.46 | 8.53 | 34.64 |
| 22Q3 (12) | 0.82 | 1.35 | 5.13 | 365.69 | 15.37 | 63.74 | 1.93 | 30.41 | -59.79 | 44.23 | -75.51 | 1458.87 | 117.52 | -2.67 | 13.89 | 64.00 | 4.0 | 33.53 |
| 22Q2 (11) | 0.81 | 1.61 | 6.42 | 316.96 | 1.12 | 84.71 | 1.48 | -56.6 | -5.73 | 180.59 | 249.09 | 756.83 | 120.75 | -2.49 | 15.79 | 61.54 | -7.43 | 24.83 |
| 22Q1 (10) | 0.80 | 2.37 | 2.86 | 313.46 | 35.93 | 61.49 | 3.41 | 821.62 | 32.17 | 51.73 | 1723.33 | 145.45 | 123.83 | 11.33 | 16.96 | 66.48 | 28.86 | 10.54 |
| 21Q4 (9) | 0.78 | -0.27 | 3.76 | 230.61 | 3.26 | 44.56 | 0.37 | -92.29 | -80.11 | 2.84 | 0.0 | -86.83 | 111.23 | 7.79 | 5.29 | 51.59 | 7.64 | -17.06 |
| 21Q3 (8) | 0.78 | 2.59 | 4.0 | 223.34 | 30.15 | 36.35 | 4.80 | 205.73 | 66.67 | 2.84 | -86.54 | -86.83 | 103.19 | -1.05 | -4.1 | 47.93 | -2.78 | -24.63 |
| 21Q2 (7) | 0.76 | -1.8 | 3.6 | 171.6 | -11.59 | 9.28 | 1.57 | -39.15 | 118.06 | 21.08 | 0.0 | -51.18 | 104.28 | -1.5 | -3.18 | 49.30 | -18.02 | -19.07 |
| 21Q1 (6) | 0.77 | 3.27 | 7.49 | 194.1 | 21.68 | 12.84 | 2.58 | 38.71 | 44.13 | 21.08 | -2.19 | -51.18 | 105.87 | 0.22 | -7.42 | 60.14 | -3.31 | -12.5 |
| 20Q4 (5) | 0.75 | -0.04 | 5.95 | 159.52 | -2.61 | -0.49 | 1.86 | -35.42 | 945.45 | 21.55 | 0.0 | 0 | 105.64 | -1.82 | -8.69 | 62.20 | -2.19 | -11.65 |
| 20Q3 (4) | 0.75 | 2.2 | 0.0 | 163.8 | 4.31 | 0.0 | 2.88 | 300.0 | 0.0 | 21.55 | -50.09 | 0.0 | 107.60 | -0.1 | 0.0 | 63.59 | 4.38 | 0.0 |
| 20Q2 (3) | 0.73 | 1.89 | 0.0 | 157.03 | -8.71 | 0.0 | 0.72 | -59.78 | 0.0 | 43.17 | 0.0 | 0.0 | 107.71 | -5.81 | 0.0 | 60.92 | -11.36 | 0.0 |
| 20Q1 (2) | 0.72 | 1.8 | 0.0 | 172.02 | 7.31 | 0.0 | 1.79 | 913.64 | 0.0 | 43.17 | 0 | 0.0 | 114.36 | -1.16 | 0.0 | 68.73 | -2.37 | 0.0 |
| 19Q4 (1) | 0.71 | 0.0 | 0.0 | 160.3 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 115.70 | 0.0 | 0.0 | 70.40 | 0.0 | 0.0 |
