- 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) | 0.33 | -15.4 | 1.2 | -59.87 | 23.17 | -13.19 | 9.63 | -51.02 | 0.00 | 0 | 234.52 | 3.55 | 194.25 | 4.13 |
| 2022 (9) | 0.39 | 22.62 | 2.99 | 6.41 | 26.69 | 28.01 | 19.66 | -3.2 | 0.70 | -57.45 | 226.47 | -0.41 | 186.54 | 1.92 |
| 2021 (8) | 0.32 | -5.55 | 2.81 | -15.62 | 20.85 | 9.33 | 20.31 | -45.81 | 1.64 | 101.16 | 227.40 | 7.55 | 183.03 | 4.27 |
| 2020 (7) | 0.34 | 16.11 | 3.33 | 30.59 | 19.07 | -18.95 | 37.48 | 246.08 | 0.81 | 889.72 | 211.44 | 35.56 | 175.53 | 46.7 |
| 2019 (6) | 0.29 | -14.33 | 2.55 | -29.75 | 23.53 | -15.6 | 10.83 | -10.86 | 0.08 | -37.18 | 155.98 | 15.17 | 119.65 | 13.82 |
| 2018 (5) | 0.34 | -0.71 | 3.63 | 15.61 | 27.88 | 22.07 | 12.15 | 3.76 | 0.13 | -74.09 | 135.44 | -13.56 | 105.12 | -7.81 |
| 2017 (4) | 0.34 | -34.2 | 3.14 | -63.7 | 22.84 | 27.53 | 11.71 | 0 | 0.50 | 0 | 156.68 | 52.26 | 114.03 | 39.23 |
| 2016 (3) | 0.52 | 5.61 | 8.65 | -7.39 | 17.91 | -1.97 | -7.86 | 0 | 0.00 | 0 | 102.90 | 7.27 | 81.90 | 12.25 |
| 2015 (2) | 0.49 | 13.37 | 9.34 | 164.59 | 18.27 | -12.79 | -16.56 | 0 | 0.00 | 0 | 95.93 | -27.17 | 72.96 | -28.55 |
| 2014 (1) | 0.43 | 3.24 | 3.53 | -43.16 | 20.95 | -0.95 | -1.77 | 0 | 0.00 | 0 | 131.72 | 10.63 | 102.11 | 13.53 |
| 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) | 0.33 | 3.67 | 2.87 | 1.89 | 43.18 | 25.17 | 18.47 | -2.17 | 43.62 | 0.00 | 0 | 0 | 178.19 | -16.19 | -24.87 | 146.14 | -18.84 | -26.38 |
| 24Q2 (19) | 0.32 | 3.07 | -8.48 | 1.32 | 5.6 | -40.81 | 18.88 | 28.35 | 105.89 | 0.00 | 0 | -100.0 | 212.60 | -16.76 | -4.64 | 180.07 | -17.73 | -1.56 |
| 24Q1 (18) | 0.31 | -4.93 | -15.0 | 1.25 | 4.17 | -55.52 | 14.71 | 32.52 | 147.23 | 0.00 | 0 | -100.0 | 255.40 | 8.9 | 7.24 | 218.88 | 12.68 | 11.47 |
| 23Q4 (17) | 0.33 | 1.26 | -15.4 | 1.2 | -20.53 | -59.87 | 11.10 | -13.69 | 141.3 | 0.00 | 0 | -100.0 | 234.52 | -1.11 | 3.55 | 194.25 | -2.14 | 4.13 |
| 23Q3 (16) | 0.32 | -7.76 | -19.13 | 1.51 | -32.29 | -48.64 | 12.86 | 40.24 | -82.32 | 0.00 | -100.0 | -100.0 | 237.16 | 6.37 | 6.93 | 198.50 | 8.51 | 9.62 |
| 23Q2 (15) | 0.35 | -4.27 | 6.67 | 2.23 | -20.64 | -13.23 | 9.17 | 54.12 | -78.5 | 0.31 | -93.69 | -88.81 | 222.95 | -6.39 | -3.95 | 182.93 | -6.83 | -5.74 |
| 23Q1 (14) | 0.37 | -5.38 | 23.71 | 2.81 | -6.02 | 4.46 | 5.95 | 29.35 | -81.34 | 4.88 | -33.52 | 3.05 | 238.16 | 5.16 | -5.86 | 196.35 | 5.26 | -6.17 |
| 22Q4 (13) | 0.39 | -3.19 | 22.62 | 2.99 | 1.7 | 6.41 | 4.60 | -93.68 | -86.03 | 7.33 | 329.27 | 126.98 | 226.47 | 2.11 | -0.41 | 186.54 | 3.02 | 1.92 |
| 22Q3 (12) | 0.40 | 21.66 | 17.39 | 2.94 | 14.4 | -9.54 | 72.73 | 70.53 | 204.31 | 1.71 | -37.88 | -71.95 | 221.80 | -4.45 | 7.8 | 181.08 | -6.69 | 13.87 |
| 22Q2 (11) | 0.33 | 11.01 | -1.93 | 2.57 | -4.46 | -22.82 | 42.65 | 33.78 | 168.58 | 2.75 | -41.87 | -78.39 | 232.13 | -8.25 | 9.72 | 194.06 | -7.26 | 16.15 |
| 22Q1 (10) | 0.30 | -6.22 | 1.54 | 2.69 | -4.27 | -9.73 | 31.88 | -3.16 | 326.2 | 4.73 | 46.43 | -84.23 | 252.99 | 11.25 | 2.02 | 209.26 | 14.33 | 10.81 |
| 21Q4 (9) | 0.32 | -7.32 | -5.55 | 2.81 | -13.54 | -15.62 | 32.92 | 37.74 | -95.34 | 3.23 | -46.96 | -45.83 | 227.40 | 10.52 | 7.55 | 183.03 | 15.09 | 4.27 |
| 21Q3 (8) | 0.34 | 1.64 | 7.79 | 3.25 | -2.4 | -9.47 | 23.90 | 50.5 | 49.56 | 6.09 | -52.14 | 2.12 | 205.75 | -2.75 | -2.12 | 159.03 | -4.81 | -10.9 |
| 21Q2 (7) | 0.34 | 14.95 | 13.97 | 3.33 | 11.74 | 34.27 | 15.88 | 112.3 | -80.58 | 12.73 | -57.58 | 0 | 211.56 | -14.68 | 27.13 | 167.07 | -11.53 | 23.49 |
| 21Q1 (6) | 0.29 | -12.77 | -6.85 | 2.98 | -10.51 | -20.11 | 7.48 | -98.94 | 17.06 | 30.00 | 402.99 | 0 | 247.97 | 17.28 | 66.22 | 188.85 | 7.59 | 80.1 |
| 20Q4 (5) | 0.34 | 5.77 | 16.11 | 3.33 | -7.24 | 52.05 | 706.80 | 4323.03 | 4188.83 | 5.96 | 0.0 | 2086.9 | 211.44 | 0.59 | 43.23 | 175.53 | -1.65 | 55.02 |
| 20Q3 (4) | 0.32 | 7.46 | 0.0 | 3.59 | 44.76 | 0.0 | 15.98 | -80.46 | 0.0 | 5.96 | 0 | 0.0 | 210.20 | 26.31 | 0.0 | 178.48 | 31.92 | 0.0 |
| 20Q2 (3) | 0.29 | -6.05 | 0.0 | 2.48 | -33.51 | 0.0 | 81.78 | 1179.81 | 0.0 | 0.00 | 0 | 0.0 | 166.41 | 11.55 | 0.0 | 135.29 | 29.02 | 0.0 |
| 20Q1 (2) | 0.31 | 8.73 | 0.0 | 3.73 | 70.32 | 0.0 | 6.39 | -61.23 | 0.0 | 0.00 | -100.0 | 0.0 | 149.18 | 1.06 | 0.0 | 104.86 | -7.39 | 0.0 |
| 19Q4 (1) | 0.29 | 0.0 | 0.0 | 2.19 | 0.0 | 0.0 | 16.48 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 147.62 | 0.0 | 0.0 | 113.23 | 0.0 | 0.0 |
