- 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) | 0.53 | -1.21 | 8.59 | -4.13 | 19.95 | -36.59 | -5.48 | 0 | 6.61 | 0.0 | 112.83 | -17.5 | 39.57 | 0.87 |
| 2022 (9) | 0.54 | -9.41 | 8.96 | -12.24 | 31.46 | 6.1 | 7.48 | -9.22 | 6.61 | -2.88 | 136.76 | 12.26 | 39.23 | -4.36 |
| 2021 (8) | 0.60 | -3.97 | 10.21 | -16.31 | 29.65 | 90.19 | 8.24 | 0 | 6.80 | -2.02 | 121.82 | 40.86 | 41.02 | 67.91 |
| 2020 (7) | 0.62 | 9.91 | 12.2 | 11.93 | 15.59 | -47.1 | -9.72 | 0 | 6.94 | 0.0 | 86.48 | -7.36 | 24.43 | -6.61 |
| 2019 (6) | 0.56 | 8.88 | 10.9 | 97.82 | 29.47 | -19.28 | 7.87 | -62.96 | 6.94 | 793.6 | 93.35 | -16.46 | 26.16 | -42.81 |
| 2018 (5) | 0.52 | -15.66 | 5.51 | -28.81 | 36.51 | 16.13 | 21.25 | 152.38 | 0.78 | -83.01 | 111.74 | -15.59 | 45.74 | -10.14 |
| 2017 (4) | 0.61 | -7.16 | 7.74 | -11.74 | 31.44 | 43.37 | 8.42 | 0 | 4.57 | -96.69 | 132.37 | -2.37 | 50.90 | 0.2 |
| 2016 (3) | 0.66 | 4.22 | 8.77 | 11.01 | 21.93 | -13.49 | -2.46 | 0 | 138.25 | 0.0 | 135.59 | 17.64 | 50.80 | 27.48 |
| 2015 (2) | 0.63 | -15.94 | 7.9 | -28.96 | 25.35 | -27.82 | 1.93 | 0 | 138.25 | 0 | 115.26 | 77.57 | 39.85 | 140.35 |
| 2014 (1) | 0.76 | 5.79 | 11.12 | -10.97 | 35.12 | -24.78 | -9.60 | 0 | 0.00 | 0 | 64.91 | -19.22 | 16.58 | -43.93 |
| 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) | 0.56 | 2.83 | 0.5 | 8.65 | 2.37 | -5.05 | 1.73 | 190.1 | 127.29 | 179.25 | 1645.6 | 1645.6 | 144.55 | 40.48 | 26.68 | 41.67 | 72.26 | 59.29 |
| 24Q2 (19) | 0.55 | -0.45 | 1.96 | 8.45 | 9.88 | -17.96 | -1.92 | 9.43 | 65.03 | 10.27 | 0.0 | 0.0 | 102.90 | -3.87 | -17.66 | 24.19 | -43.07 | -14.22 |
| 24Q1 (18) | 0.55 | 3.19 | 0.49 | 7.69 | -10.48 | -18.71 | -2.12 | 44.94 | 65.81 | 10.27 | 0.0 | 0.0 | 107.04 | -5.13 | -16.13 | 42.49 | 7.38 | 61.01 |
| 23Q4 (17) | 0.53 | -4.86 | -1.21 | 8.59 | -5.71 | -4.13 | -3.85 | 39.27 | -862.5 | 10.27 | 0.0 | 0.0 | 112.83 | -1.12 | -17.5 | 39.57 | 51.26 | 0.87 |
| 23Q3 (16) | 0.56 | 4.32 | 3.86 | 9.11 | -11.55 | -4.61 | -6.34 | -15.48 | -792.96 | 10.27 | 0.0 | 0.0 | 114.11 | -8.69 | -17.72 | 26.16 | -7.23 | -34.58 |
| 23Q2 (15) | 0.54 | -1.88 | -3.23 | 10.3 | 8.88 | 0.0 | -5.49 | 11.45 | -129.98 | 10.27 | 0.0 | 0.0 | 124.97 | -2.08 | -7.84 | 28.20 | 6.86 | -19.73 |
| 23Q1 (14) | 0.55 | 1.45 | -7.24 | 9.46 | 5.58 | -10.5 | -6.20 | -1450.0 | -144.96 | 10.27 | 0.0 | -34.46 | 127.62 | -6.68 | 1.95 | 26.39 | -32.73 | -33.29 |
| 22Q4 (13) | 0.54 | 0.02 | -9.41 | 8.96 | -6.18 | -12.24 | -0.40 | 43.66 | -102.94 | 10.27 | 0.0 | -35.91 | 136.76 | -1.39 | 12.26 | 39.23 | -1.9 | -4.36 |
| 22Q3 (12) | 0.54 | -2.79 | -10.46 | 9.55 | -7.28 | -16.15 | -0.71 | -103.88 | -108.57 | 10.27 | 0.0 | -42.63 | 138.69 | 2.28 | 50.37 | 39.99 | 13.83 | 40.61 |
| 22Q2 (11) | 0.55 | -5.95 | -10.34 | 10.3 | -2.55 | -12.19 | 18.31 | 32.78 | 116.17 | 10.27 | -34.46 | -53.15 | 135.60 | 8.32 | 50.73 | 35.13 | -11.2 | 43.04 |
| 22Q1 (10) | 0.59 | -0.92 | -4.16 | 10.57 | 3.53 | -5.96 | 13.79 | 1.25 | 403.28 | 15.67 | -2.22 | -83.27 | 125.18 | 2.76 | 44.82 | 39.56 | -3.56 | 117.36 |
| 21Q4 (9) | 0.60 | -1.15 | -3.97 | 10.21 | -10.36 | -16.31 | 13.62 | 64.49 | 380.25 | 16.02 | -10.49 | 0 | 121.82 | 32.08 | 40.86 | 41.02 | 44.23 | 67.91 |
| 21Q3 (8) | 0.60 | -2.67 | -0.23 | 11.39 | -2.9 | -3.8 | 8.28 | -2.24 | 186.7 | 17.90 | -18.34 | 0 | 92.23 | 2.52 | 1.3 | 28.44 | 15.8 | 29.1 |
| 21Q2 (7) | 0.62 | 0.54 | 6.75 | 11.73 | 4.36 | 7.03 | 8.47 | 209.12 | 153.3 | 21.92 | -76.6 | 0 | 89.96 | 4.07 | 11.3 | 24.56 | 34.95 | 87.34 |
| 21Q1 (6) | 0.62 | -0.73 | 8.48 | 11.24 | -7.87 | -1.58 | 2.74 | 156.38 | 130.82 | 93.67 | 0 | 0 | 86.44 | -0.05 | -2.54 | 18.20 | -25.5 | -16.36 |
| 20Q4 (5) | 0.62 | 2.7 | 9.91 | 12.2 | 3.04 | 11.93 | -4.86 | 49.11 | -56.77 | 0.00 | 0 | 0 | 86.48 | -5.02 | -7.36 | 24.43 | 10.89 | -6.61 |
| 20Q3 (4) | 0.60 | 4.14 | 0.0 | 11.84 | 8.03 | 0.0 | -9.55 | 39.9 | 0.0 | 0.00 | 0 | 0.0 | 91.05 | 12.64 | 0.0 | 22.03 | 68.04 | 0.0 |
| 20Q2 (3) | 0.58 | 2.17 | 0.0 | 10.96 | -4.03 | 0.0 | -15.89 | -78.74 | 0.0 | 0.00 | 0 | 0.0 | 80.83 | -8.86 | 0.0 | 13.11 | -39.75 | 0.0 |
| 20Q1 (2) | 0.57 | 0.59 | 0.0 | 11.42 | 4.77 | 0.0 | -8.89 | -186.77 | 0.0 | 0.00 | 0 | 0.0 | 88.69 | -4.99 | 0.0 | 21.76 | -16.82 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | 10.9 | 0.0 | 0.0 | -3.10 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 93.35 | 0.0 | 0.0 | 26.16 | 0.0 | 0.0 |
