- 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) | 0.79 | 3.57 | 209.2 | 117.67 | 1035.27 | 8.86 | 5.68 | -57.23 | 1.40 | -12.7 | 107.93 | -11.23 | 69.65 | -5.53 |
| 2022 (9) | 0.77 | 0.25 | 96.11 | 10.42 | 951.01 | 34.82 | 13.28 | 11.32 | 1.61 | -36.31 | 121.58 | -3.69 | 73.73 | -7.32 |
| 2021 (8) | 0.76 | 4.61 | 87.04 | -22.84 | 705.4 | 26.97 | 11.93 | 65.69 | 2.52 | -63.57 | 126.24 | -7.41 | 79.55 | 10.18 |
| 2020 (7) | 0.73 | 1.32 | 112.81 | -5.54 | 555.58 | -4.56 | 7.20 | -31.17 | 6.93 | 51.32 | 136.35 | 0.33 | 72.20 | -3.33 |
| 2019 (6) | 0.72 | -1.2 | 119.43 | -20.2 | 582.11 | -9.14 | 10.46 | -48.75 | 4.58 | 487.98 | 135.90 | 23.6 | 74.69 | 42.54 |
| 2018 (5) | 0.73 | 4.39 | 149.67 | 69.83 | 640.7 | -10.53 | 20.41 | -48.11 | 0.78 | 13.75 | 109.95 | -11.74 | 52.40 | -12.17 |
| 2017 (4) | 0.70 | 0.66 | 88.13 | 93.61 | 716.07 | 1.56 | 39.33 | -22.15 | 0.68 | -32.79 | 124.57 | -2.33 | 59.66 | 18.14 |
| 2016 (3) | 0.70 | 3.36 | 45.52 | -36.95 | 705.1 | 5.15 | 50.52 | 32.53 | 1.02 | -20.38 | 127.54 | -3.17 | 50.50 | 26.25 |
| 2015 (2) | 0.67 | 2.28 | 72.2 | 98.95 | 670.58 | 16.23 | 38.12 | 4.27 | 1.28 | -8.5 | 131.72 | -2.88 | 40.00 | -34.62 |
| 2014 (1) | 0.66 | 7.42 | 36.29 | -25.01 | 576.92 | 10.47 | 36.56 | 48.32 | 1.40 | 0 | 135.63 | -8.67 | 61.18 | -22.33 |
| 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) | 0.81 | -0.94 | 0.11 | 305.43 | 2.65 | 121.71 | 4.23 | -24.19 | -32.54 | 22.34 | 61.4 | 136.08 | 117.37 | 8.06 | 0.45 | 76.42 | 7.33 | -6.71 |
| 24Q2 (19) | 0.82 | 0.85 | 1.26 | 297.55 | 27.82 | 147.67 | 5.58 | 18.22 | 6.9 | 13.84 | -5.24 | 68.61 | 108.62 | -1.87 | -6.93 | 71.20 | -7.03 | -9.61 |
| 24Q1 (18) | 0.81 | 2.37 | 2.72 | 232.78 | 11.27 | 92.11 | 4.72 | 3.28 | -36.04 | 14.61 | 228.47 | 39.85 | 110.69 | 2.56 | -7.64 | 76.58 | 9.95 | 6.1 |
| 23Q4 (17) | 0.79 | -2.11 | 3.57 | 209.2 | 51.86 | 117.67 | 4.57 | -27.11 | -56.56 | 4.45 | -53.0 | -47.58 | 107.93 | -7.63 | -11.23 | 69.65 | -14.98 | -5.53 |
| 23Q3 (16) | 0.81 | 0.2 | 5.21 | 137.76 | 14.67 | 50.67 | 6.27 | 20.11 | -48.31 | 9.46 | 15.27 | -15.91 | 116.85 | 0.12 | -3.6 | 81.92 | 4.0 | 8.92 |
| 23Q2 (15) | 0.81 | 2.3 | 3.0 | 120.14 | -0.85 | 27.79 | 5.22 | -29.27 | -56.93 | 8.21 | -21.41 | -9.55 | 116.71 | -2.61 | -2.68 | 78.77 | 9.13 | 2.31 |
| 23Q1 (14) | 0.79 | 3.22 | 3.67 | 121.17 | 26.07 | 28.11 | 7.38 | -29.85 | -64.12 | 10.45 | 23.13 | 192.47 | 119.84 | -1.43 | -5.12 | 72.18 | -2.1 | -8.1 |
| 22Q4 (13) | 0.77 | -0.56 | 0.25 | 96.11 | 5.12 | 10.42 | 10.52 | -13.27 | -34.66 | 8.48 | -24.62 | 22.77 | 121.58 | 0.31 | -3.69 | 73.73 | -1.97 | -7.32 |
| 22Q3 (12) | 0.77 | -1.91 | 1.46 | 91.43 | -2.74 | -12.67 | 12.13 | 0.08 | -11.2 | 11.25 | 23.99 | 28.7 | 121.21 | 1.07 | -5.72 | 75.21 | -2.31 | -4.08 |
| 22Q2 (11) | 0.79 | 2.96 | 4.23 | 94.01 | -0.6 | -14.09 | 12.12 | -41.08 | 28.39 | 9.08 | 154.13 | -34.76 | 119.93 | -5.05 | -8.17 | 76.99 | -1.97 | -1.97 |
| 22Q1 (10) | 0.76 | -0.18 | 0.01 | 94.58 | 8.66 | -20.89 | 20.57 | 27.76 | 136.71 | 3.57 | -48.32 | -84.0 | 126.31 | 0.06 | -0.77 | 78.54 | -1.27 | -2.75 |
| 21Q4 (9) | 0.76 | 0.64 | 4.61 | 87.04 | -16.86 | -22.84 | 16.10 | 17.86 | 96.34 | 6.91 | -20.97 | -68.41 | 126.24 | -1.81 | -7.41 | 79.55 | 1.45 | 10.18 |
| 21Q3 (8) | 0.76 | 0.77 | 5.28 | 104.69 | -4.33 | -10.89 | 13.66 | 44.7 | 79.97 | 8.74 | -37.15 | -65.27 | 128.57 | -1.55 | -8.92 | 78.41 | -0.17 | 20.0 |
| 21Q2 (7) | 0.75 | -1.21 | 1.47 | 109.43 | -8.47 | -1.02 | 9.44 | 8.63 | 55.26 | 13.91 | -37.68 | -60.45 | 130.60 | 2.6 | -5.2 | 78.54 | -2.75 | 16.34 |
| 21Q1 (6) | 0.76 | 4.4 | 7.6 | 119.56 | 5.98 | 0.86 | 8.69 | 5.98 | 18.39 | 22.32 | 2.05 | -37.09 | 127.29 | -6.64 | -7.3 | 80.76 | 11.86 | 8.23 |
| 20Q4 (5) | 0.73 | 1.29 | 1.32 | 112.81 | -3.98 | -5.54 | 8.20 | 8.04 | -59.31 | 21.88 | -13.11 | 162.96 | 136.35 | -3.41 | 0.33 | 72.20 | 10.5 | -4.55 |
| 20Q3 (4) | 0.72 | -2.88 | 0.0 | 117.48 | 6.26 | 0.0 | 7.59 | 24.84 | 0.0 | 25.18 | -28.42 | 0.0 | 141.16 | 2.46 | 0.0 | 65.34 | -3.21 | 0.0 |
| 20Q2 (3) | 0.74 | 4.76 | 0.0 | 110.56 | -6.73 | 0.0 | 6.08 | -17.17 | 0.0 | 35.18 | -0.87 | 0.0 | 137.77 | 0.33 | 0.0 | 67.51 | -9.53 | 0.0 |
| 20Q1 (2) | 0.71 | -1.69 | 0.0 | 118.54 | -0.75 | 0.0 | 7.34 | -63.57 | 0.0 | 35.48 | 326.52 | 0.0 | 137.32 | 1.04 | 0.0 | 74.62 | -1.35 | 0.0 |
| 19Q4 (1) | 0.72 | 0.0 | 0.0 | 119.43 | 0.0 | 0.0 | 20.15 | 0.0 | 0.0 | 8.32 | 0.0 | 0.0 | 135.90 | 0.0 | 0.0 | 75.64 | 0.0 | 0.0 |
