- 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) | 0.61 | -5.61 | 117.54 | 12.86 | 145.16 | 57.41 | 5.46 | 205.03 | 7.57 | -62.9 | 170.68 | 25.8 | 69.64 | 56.67 |
| 2022 (9) | 0.65 | 4.23 | 104.15 | 18.95 | 92.22 | -7.18 | 1.79 | -90.96 | 20.41 | 306.84 | 135.68 | -9.23 | 44.45 | -4.63 |
| 2021 (8) | 0.62 | 29.98 | 87.56 | 319.35 | 99.35 | 73.45 | 19.81 | 53.45 | 5.02 | 271.35 | 149.48 | -8.91 | 46.61 | -46.37 |
| 2020 (7) | 0.48 | -3.98 | 20.88 | 23.19 | 57.28 | 138.47 | 12.91 | 15.47 | 1.35 | 36.68 | 164.10 | -3.53 | 86.91 | -0.42 |
| 2019 (6) | 0.50 | -4.94 | 16.95 | -52.59 | 24.02 | 67.62 | 11.18 | 1703.23 | 0.99 | -97.97 | 170.11 | -60.31 | 87.28 | -67.65 |
| 2018 (5) | 0.53 | -10.41 | 35.75 | 11.02 | 14.33 | -30.1 | 0.62 | -64.57 | 48.75 | 0.0 | 428.56 | 17.6 | 269.81 | 36.32 |
| 2017 (4) | 0.59 | -2.05 | 32.2 | 10.35 | 20.5 | -10.17 | 1.75 | -32.17 | 48.75 | 66.52 | 364.42 | 61.63 | 197.92 | 149.21 |
| 2016 (3) | 0.60 | -0.7 | 29.18 | 2.24 | 22.82 | -24.56 | 2.58 | -37.68 | 29.27 | 135.84 | 225.47 | -15.19 | 79.42 | -21.7 |
| 2015 (2) | 0.60 | -5.65 | 28.54 | -7.46 | 30.25 | 4.74 | 4.14 | 73.22 | 12.41 | -70.27 | 265.85 | -16.8 | 101.43 | -24.86 |
| 2014 (1) | 0.64 | 23.48 | 30.84 | 106.98 | 28.88 | -16.72 | 2.39 | -44.42 | 41.75 | 0 | 319.53 | 107.37 | 134.99 | 86.99 |
| 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) | 0.48 | -5.81 | -28.57 | 116.58 | -5.6 | -9.67 | 9.14 | -16.38 | 37.86 | 18.86 | 13.24 | -31.13 | 213.82 | -0.65 | 45.47 | 94.25 | 3.49 | 60.43 |
| 24Q2 (19) | 0.51 | -3.55 | -25.8 | 123.49 | 10.15 | -20.96 | 10.93 | -22.81 | 219.59 | 16.66 | 32.0 | -63.88 | 215.22 | 24.4 | 55.54 | 91.07 | 68.8 | 55.09 |
| 24Q1 (18) | 0.53 | -13.81 | -23.94 | 112.11 | -4.62 | -31.19 | 14.16 | 37.21 | 1406.38 | 12.62 | -27.41 | -94.13 | 173.01 | 1.37 | 26.89 | 53.95 | -22.53 | -11.0 |
| 23Q4 (17) | 0.61 | -8.77 | -5.61 | 117.54 | -8.93 | 12.86 | 10.32 | 55.66 | 294.72 | 17.38 | -36.53 | -63.72 | 170.68 | 16.12 | 25.8 | 69.64 | 18.54 | 56.67 |
| 23Q3 (16) | 0.67 | -2.16 | -0.49 | 129.06 | -17.39 | 16.47 | 6.63 | 93.86 | 42.27 | 27.39 | -40.6 | -42.83 | 146.99 | 6.23 | 19.63 | 58.75 | 0.05 | 20.91 |
| 23Q2 (15) | 0.69 | -1.13 | 5.32 | 156.23 | -4.11 | 56.25 | 3.42 | 263.83 | 1810.0 | 46.11 | -78.54 | -91.69 | 138.37 | 1.48 | 12.24 | 58.72 | -3.13 | 34.28 |
| 23Q1 (14) | 0.70 | 6.97 | 6.19 | 162.93 | 56.44 | 57.79 | 0.94 | 117.74 | -94.23 | 214.85 | 348.44 | 887.57 | 136.35 | 0.49 | -2.44 | 60.62 | 36.38 | -3.75 |
| 22Q4 (13) | 0.65 | -3.83 | 4.23 | 104.15 | -6.01 | 18.95 | -5.30 | -213.73 | -166.33 | 47.91 | 0.0 | 38.73 | 135.68 | 10.43 | -9.23 | 44.45 | -8.52 | -4.63 |
| 22Q3 (12) | 0.68 | 3.55 | 12.05 | 110.81 | 10.82 | 63.17 | 4.66 | 2430.0 | -86.14 | 47.91 | -91.37 | 290.74 | 122.87 | -0.33 | -12.15 | 48.59 | 11.11 | -11.73 |
| 22Q2 (11) | 0.65 | -0.32 | 22.29 | 99.99 | -3.17 | 114.25 | -0.20 | -101.23 | -100.84 | 555.08 | 2451.39 | 8036.96 | 123.28 | -11.79 | -14.64 | 43.73 | -30.57 | -30.28 |
| 22Q1 (10) | 0.66 | 4.99 | 30.73 | 103.26 | 17.93 | 307.98 | 16.30 | 104.01 | -13.02 | 21.76 | -37.0 | 187.67 | 139.76 | -6.5 | -7.01 | 62.98 | 35.12 | -0.9 |
| 21Q4 (9) | 0.62 | 3.39 | 29.98 | 87.56 | 28.94 | 319.35 | 7.99 | -76.23 | 27.84 | 34.54 | 181.65 | 393.36 | 149.48 | 6.87 | -8.91 | 46.61 | -15.33 | -46.37 |
| 21Q3 (8) | 0.60 | 13.02 | 13.78 | 67.91 | 45.51 | 285.85 | 33.62 | 41.68 | 71.97 | 12.26 | 79.75 | 318.98 | 139.87 | -3.15 | -23.81 | 55.05 | -12.23 | -49.44 |
| 21Q2 (7) | 0.53 | 6.56 | -0.78 | 46.67 | 84.39 | 60.05 | 23.73 | 26.63 | 54.9 | 6.82 | -9.8 | -21.68 | 144.42 | -3.91 | -3.56 | 62.72 | -1.31 | -20.34 |
| 21Q1 (6) | 0.50 | 4.39 | -5.18 | 25.31 | 21.22 | 20.12 | 18.74 | 199.84 | 112.47 | 7.56 | 8.04 | -32.32 | 150.30 | -8.41 | 10.61 | 63.55 | -26.88 | 14.73 |
| 20Q4 (5) | 0.48 | -9.49 | -3.78 | 20.88 | 18.64 | 23.19 | 6.25 | -68.03 | -37.37 | 7.00 | 139.19 | 21.14 | 164.10 | -10.61 | -3.53 | 86.91 | -20.18 | -0.42 |
| 20Q3 (4) | 0.53 | -1.45 | 0.0 | 17.6 | -39.64 | 0.0 | 19.55 | 27.61 | 0.0 | 2.93 | -66.4 | 0.0 | 183.58 | 22.59 | 0.0 | 108.88 | 38.3 | 0.0 |
| 20Q2 (3) | 0.54 | 1.83 | 0.0 | 29.16 | 38.4 | 0.0 | 15.32 | 73.7 | 0.0 | 8.71 | -22.05 | 0.0 | 149.75 | 10.21 | 0.0 | 78.73 | 42.14 | 0.0 |
| 20Q1 (2) | 0.53 | 5.92 | 0.0 | 21.07 | 24.31 | 0.0 | 8.82 | -11.62 | 0.0 | 11.17 | 93.37 | 0.0 | 135.88 | -20.12 | 0.0 | 55.39 | -36.54 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 16.95 | 0.0 | 0.0 | 9.98 | 0.0 | 0.0 | 5.78 | 0.0 | 0.0 | 170.11 | 0.0 | 0.0 | 87.28 | 0.0 | 0.0 |
