- 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) | 0.37 | 28.26 | 7.57 | 41.76 | 19.3 | -8.49 | 4.56 | -92.46 | 42.81 | 3612.17 | 113.68 | -8.37 | 71.47 | -10.08 |
| 2022 (9) | 0.29 | -24.86 | 5.34 | -27.84 | 21.09 | 20.17 | 60.48 | 0 | 1.15 | -95.81 | 124.07 | 1.32 | 79.48 | -2.56 |
| 2021 (8) | 0.38 | -8.17 | 7.4 | 23.33 | 17.55 | 7.21 | -4.24 | 0 | 27.50 | 0.0 | 122.45 | -3.72 | 81.57 | 14.85 |
| 2020 (7) | 0.42 | 8.87 | 6.0 | 27.66 | 16.37 | -12.23 | 1.03 | -77.8 | 27.50 | 0.0 | 127.18 | -12.27 | 71.02 | -25.77 |
| 2019 (6) | 0.38 | 11.98 | 4.7 | 10.07 | 18.65 | -5.47 | 4.64 | 6.67 | 27.50 | 13.49 | 144.97 | 9.93 | 95.67 | 20.9 |
| 2018 (5) | 0.34 | -14.33 | 4.27 | -33.28 | 19.73 | 5.0 | 4.35 | 79.01 | 24.23 | -79.47 | 131.87 | -24.06 | 79.13 | -21.11 |
| 2017 (4) | 0.40 | -4.37 | 6.4 | 4.92 | 18.79 | -11.78 | 2.43 | -82.57 | 118.00 | 1425.86 | 173.66 | 5.63 | 100.31 | -2.4 |
| 2016 (3) | 0.42 | -3.08 | 6.1 | -10.29 | 21.3 | -8.07 | 13.94 | -55.15 | 7.73 | 70.37 | 164.40 | 30.22 | 102.78 | 32.35 |
| 2015 (2) | 0.43 | 3.1 | 6.8 | 10.93 | 23.17 | -2.32 | 31.08 | 5.64 | 4.54 | 94.37 | 126.25 | -5.38 | 77.66 | -7.22 |
| 2014 (1) | 0.42 | -9.56 | 6.13 | 15.66 | 23.72 | -11.66 | 29.42 | 43.23 | 2.34 | 0 | 133.43 | 7.11 | 83.70 | 0.3 |
| 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) | 0.34 | 3.51 | -4.08 | 8.4 | 15.07 | 50.27 | 1.02 | 114.41 | -93.82 | 76.25 | 0.0 | 338.03 | 121.12 | 41.98 | 38.72 | 68.05 | 48.71 | 21.54 |
| 24Q2 (19) | 0.33 | -7.41 | 1.55 | 7.3 | 10.61 | 20.46 | -7.08 | -289.81 | -5.04 | 76.25 | 0.0 | -42.81 | 85.31 | -32.28 | -30.46 | 45.76 | -46.06 | -42.54 |
| 24Q1 (18) | 0.35 | -4.51 | 18.86 | 6.6 | -12.81 | 18.49 | 3.73 | 1281.48 | -72.73 | 76.25 | -77.74 | -42.81 | 125.97 | 10.81 | 13.27 | 84.83 | 18.69 | 25.43 |
| 23Q4 (17) | 0.37 | 4.81 | 28.26 | 7.57 | 35.42 | 41.76 | 0.27 | -98.36 | -98.15 | 342.50 | 1867.55 | 1580.98 | 113.68 | 30.2 | -8.37 | 71.47 | 27.65 | -10.08 |
| 23Q3 (16) | 0.35 | 9.58 | 37.26 | 5.59 | -7.76 | 9.61 | 16.50 | 344.81 | 77.99 | 17.41 | -86.94 | -37.83 | 87.31 | -28.83 | -31.46 | 55.99 | -29.7 | -25.32 |
| 23Q2 (15) | 0.32 | 8.37 | 27.08 | 6.06 | 8.8 | 28.94 | -6.74 | -149.27 | 69.34 | 133.33 | 0.0 | 8054.59 | 122.68 | 10.31 | 14.53 | 79.64 | 17.76 | 39.99 |
| 23Q1 (14) | 0.30 | 3.05 | -21.17 | 5.57 | 4.31 | -44.52 | 13.68 | -6.17 | -92.88 | 133.33 | 554.4 | 8054.59 | 111.21 | -10.37 | -19.67 | 67.63 | -14.91 | -37.12 |
| 22Q4 (13) | 0.29 | 12.16 | -24.86 | 5.34 | 4.71 | -27.84 | 14.58 | 57.28 | 16300.0 | 20.38 | -27.23 | 139.01 | 124.07 | -2.6 | 1.32 | 79.48 | 6.02 | -2.56 |
| 22Q3 (12) | 0.26 | 1.46 | -36.37 | 5.1 | 8.51 | -20.93 | 9.27 | 142.17 | 205.22 | 28.00 | 1612.46 | 228.46 | 127.38 | 18.91 | -3.1 | 74.97 | 31.78 | 6.19 |
| 22Q2 (11) | 0.25 | -32.78 | -35.97 | 4.7 | -53.19 | -22.95 | -21.98 | -111.44 | 62.17 | 1.64 | 0.0 | -80.82 | 107.12 | -22.63 | -18.76 | 56.89 | -47.1 | -14.67 |
| 22Q1 (10) | 0.38 | -1.77 | -0.45 | 10.04 | 35.68 | 70.17 | 192.21 | 213666.67 | 311.41 | 1.64 | -80.82 | -80.82 | 138.45 | 13.07 | -2.31 | 107.55 | 31.85 | 30.3 |
| 21Q4 (9) | 0.38 | -5.02 | -8.17 | 7.4 | 14.73 | 23.33 | -0.09 | 98.98 | -100.78 | 8.52 | 0.0 | -75.41 | 122.45 | -6.85 | -3.72 | 81.57 | 15.54 | 14.85 |
| 21Q3 (8) | 0.40 | 2.09 | 2.56 | 6.45 | 5.74 | 5.74 | -8.81 | 84.84 | -148.62 | 8.52 | 0.0 | -60.66 | 131.46 | -0.3 | -5.4 | 70.60 | 5.89 | -17.09 |
| 21Q2 (7) | 0.40 | 4.51 | 9.12 | 6.1 | 3.39 | 10.91 | -58.10 | -224.36 | -50.09 | 8.52 | 0.0 | -73.48 | 131.85 | -6.96 | -4.67 | 66.67 | -19.23 | -9.12 |
| 21Q1 (6) | 0.38 | -9.39 | 1.47 | 5.9 | -1.67 | 13.46 | 46.72 | 304.5 | 333.8 | 8.52 | -75.41 | -73.48 | 141.72 | 11.43 | -11.18 | 82.54 | 16.22 | -20.43 |
| 20Q4 (5) | 0.42 | 6.09 | 8.87 | 6.0 | -1.64 | 27.66 | 11.55 | -36.26 | -62.43 | 34.67 | 60.0 | 278.18 | 127.18 | -8.48 | -12.27 | 71.02 | -16.59 | -25.77 |
| 20Q3 (4) | 0.39 | 8.62 | 0.0 | 6.1 | 10.91 | 0.0 | 18.12 | 146.81 | 0.0 | 21.67 | -32.59 | 0.0 | 138.97 | 0.48 | 0.0 | 85.15 | 16.07 | 0.0 |
| 20Q2 (3) | 0.36 | -2.81 | 0.0 | 5.5 | 5.77 | 0.0 | -38.71 | -459.42 | 0.0 | 32.14 | 0.0 | 0.0 | 138.31 | -13.31 | 0.0 | 73.36 | -29.28 | 0.0 |
| 20Q1 (2) | 0.37 | -2.78 | 0.0 | 5.2 | 10.64 | 0.0 | 10.77 | -64.96 | 0.0 | 32.14 | 250.65 | 0.0 | 159.55 | 10.06 | 0.0 | 103.73 | 8.42 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | 4.7 | 0.0 | 0.0 | 30.74 | 0.0 | 0.0 | 9.17 | 0.0 | 0.0 | 144.97 | 0.0 | 0.0 | 95.67 | 0.0 | 0.0 |
