- 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) | 0.72 | 4.75 | 27.02 | 25.56 | 0.21 | 0.0 | 1.57 | 6.08 | 0.00 | 0 | 30.81 | 36.27 | 30.48 | 39.56 |
| 2022 (9) | 0.68 | 3.51 | 21.52 | 16.83 | 0.21 | -46.15 | 1.48 | 0 | 4.55 | 0 | 22.61 | -99.09 | 21.84 | -99.06 |
| 2021 (8) | 0.66 | -19.23 | 18.42 | 29.44 | 0.39 | -61.0 | -3.55 | 0 | 0.00 | 0 | 2477.90 | 1601.97 | 2334.73 | 4548.08 |
| 2020 (7) | 0.82 | 10.29 | 14.23 | 2.08 | 1.0 | -52.83 | -6.19 | 0 | 0.00 | 0 | 145.59 | 2.08 | 50.23 | -30.95 |
| 2019 (6) | 0.74 | 8.73 | 13.94 | 1.16 | 2.12 | -67.53 | -5.44 | 0 | 0.00 | 0 | 142.62 | -75.7 | 72.74 | -81.5 |
| 2018 (5) | 0.68 | -27.81 | 13.78 | 28.54 | 6.53 | -60.13 | -5.70 | 0 | 0.00 | 0 | 586.98 | 2096.78 | 393.25 | 8878.31 |
| 2017 (4) | 0.94 | 13.99 | 10.72 | 21.68 | 16.38 | -4.32 | -11.45 | 0 | 0.00 | 0 | 26.72 | -35.26 | 4.38 | -29.58 |
| 2016 (3) | 0.83 | 15.18 | 8.81 | 14.27 | 17.12 | 17.74 | -7.87 | 0 | 0.00 | 0 | 41.27 | -9.97 | 6.22 | -25.69 |
| 2015 (2) | 0.72 | 10.09 | 7.71 | 2.53 | 14.54 | -27.63 | -8.08 | 0 | 0.00 | 0 | 45.84 | -21.85 | 8.37 | -34.71 |
| 2014 (1) | 0.65 | 16.76 | 7.52 | 77.78 | 20.09 | -6.38 | -8.12 | 0 | 0.00 | 0 | 58.66 | -3.31 | 12.82 | -10.16 |
| 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) | 0.76 | 3.05 | 4.43 | 32.78 | 12.96 | 25.98 | -0.11 | 45.0 | 31.25 | 0.00 | 0 | -100.0 | 6274.54 | 159.2 | 21307.51 | 6213.06 | 159.59 | 21405.92 |
| 24Q2 (19) | 0.74 | 1.34 | 1.85 | 29.02 | 3.57 | 11.53 | -0.20 | 73.68 | 70.15 | 0.00 | 0 | -100.0 | 2420.71 | 7369.02 | 7601.91 | 2393.40 | 7351.43 | 7638.12 |
| 24Q1 (18) | 0.73 | 1.8 | 1.22 | 28.02 | 3.7 | 7.69 | -0.76 | -110.98 | -49.02 | 0.00 | 0 | -100.0 | 32.41 | 5.19 | -99.43 | 32.12 | 5.38 | -99.42 |
| 23Q4 (17) | 0.72 | -1.77 | 4.75 | 27.02 | 3.84 | 25.56 | 6.92 | 4425.0 | -22.33 | 0.00 | -100.0 | -100.0 | 30.81 | 5.12 | 36.27 | 30.48 | 5.5 | 39.56 |
| 23Q3 (16) | 0.73 | 0.5 | 4.29 | 26.02 | 0.0 | 23.79 | -0.16 | 76.12 | 86.67 | 0.97 | 0.0 | -96.89 | 29.31 | -6.75 | 35.32 | 28.89 | -6.6 | 39.36 |
| 23Q2 (15) | 0.73 | 0.72 | 5.18 | 26.02 | 0.0 | 26.8 | -0.67 | -31.37 | 61.49 | 0.97 | 0.0 | -96.89 | 31.43 | -99.44 | 50.6 | 30.93 | -99.44 | 55.74 |
| 23Q1 (14) | 0.72 | 5.35 | 5.83 | 26.02 | 20.91 | 29.45 | -0.51 | -105.72 | 74.37 | 0.97 | 0.0 | -96.89 | 5656.84 | 24919.2 | 22074.99 | 5564.74 | 25379.58 | 22809.59 |
| 22Q4 (13) | 0.68 | -2.2 | 3.51 | 21.52 | 2.38 | 16.83 | 8.91 | 842.5 | 12.5 | 0.97 | -96.89 | -96.89 | 22.61 | 4.39 | -99.09 | 21.84 | 5.35 | -99.06 |
| 22Q3 (12) | 0.70 | 1.35 | -24.46 | 21.02 | 2.44 | 14.12 | -1.20 | 31.03 | 54.55 | 31.22 | 0.0 | 0 | 21.66 | 3.79 | -99.07 | 20.73 | 4.38 | -99.05 |
| 22Q2 (11) | 0.69 | 1.35 | -24.48 | 20.52 | 2.09 | 11.4 | -1.74 | 12.56 | 63.06 | 31.22 | 0.0 | 0 | 20.87 | -18.19 | -99.15 | 19.86 | -18.24 | -99.12 |
| 22Q1 (10) | 0.68 | 3.04 | -23.77 | 20.1 | 9.12 | 11.67 | -1.99 | -125.13 | 87.22 | 31.22 | 0.0 | 0 | 25.51 | -98.97 | -98.91 | 24.29 | -98.96 | -98.79 |
| 21Q4 (9) | 0.66 | -28.63 | -19.23 | 18.42 | 0.0 | 29.44 | 7.92 | 400.0 | 285.05 | 31.22 | 0 | 0 | 2477.90 | 6.13 | 1601.97 | 2334.73 | 7.21 | 4548.08 |
| 21Q3 (8) | 0.93 | 1.31 | 15.78 | 18.42 | 0.0 | 32.33 | -2.64 | 43.95 | 63.33 | 0.00 | 0 | 0 | 2334.72 | -4.65 | 789.35 | 2177.80 | -3.25 | 3610.05 |
| 21Q2 (7) | 0.91 | 2.31 | 17.27 | 18.42 | 2.33 | 31.57 | -4.71 | 69.75 | 37.86 | 0.00 | 0 | 0 | 2448.69 | 4.2 | 629.21 | 2251.01 | 11.89 | 1965.72 |
| 21Q1 (6) | 0.89 | 9.19 | 17.68 | 18.0 | 26.49 | 29.87 | -15.57 | -263.79 | -181.56 | 0.00 | 0 | 0 | 2349.94 | 1514.08 | 489.59 | 2011.89 | 3905.36 | 1228.59 |
| 20Q4 (5) | 0.82 | 2.3 | 10.29 | 14.23 | 2.23 | 2.08 | -4.28 | 40.56 | 26.33 | 0.00 | 0 | 0 | 145.59 | -44.54 | 2.08 | 50.23 | -14.43 | -30.95 |
| 20Q3 (4) | 0.80 | 2.62 | 0.0 | 13.92 | -0.57 | 0.0 | -7.20 | 5.01 | 0.0 | 0.00 | 0 | 0.0 | 262.52 | -21.82 | 0.0 | 58.70 | -46.13 | 0.0 |
| 20Q2 (3) | 0.78 | 2.66 | 0.0 | 14.0 | 1.01 | 0.0 | -7.58 | -37.07 | 0.0 | 0.00 | 0 | 0.0 | 335.80 | -15.75 | 0.0 | 108.97 | -28.04 | 0.0 |
| 20Q1 (2) | 0.76 | 2.33 | 0.0 | 13.86 | -0.57 | 0.0 | -5.53 | 4.82 | 0.0 | 0.00 | 0 | 0.0 | 398.57 | 179.46 | 0.0 | 151.43 | 108.18 | 0.0 |
| 19Q4 (1) | 0.74 | 0.0 | 0.0 | 13.94 | 0.0 | 0.0 | -5.81 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 142.62 | 0.0 | 0.0 | 72.74 | 0.0 | 0.0 |
