- 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) | 0.84 | -1.5 | 8.77 | 23.17 | 13.25 | 19.69 | 1.82 | 366.67 | 3.87 | 0 | 68.51 | -13.81 | 39.33 | -11.99 |
| 2022 (9) | 0.85 | 0.91 | 7.12 | 14.1 | 11.07 | 42.29 | 0.39 | 0 | 0.00 | 0 | 79.49 | -10.15 | 44.69 | -14.04 |
| 2021 (8) | 0.84 | 1.05 | 6.24 | 61.66 | 7.78 | -32.64 | -1.76 | 0 | 0.00 | 0 | 88.47 | -0.62 | 51.99 | 58.8 |
| 2020 (7) | 0.83 | 3.51 | 3.86 | 24.12 | 11.55 | -1.28 | 1.25 | 0 | 0.00 | 0 | 89.02 | -2.78 | 32.74 | 30.49 |
| 2019 (6) | 0.81 | 197.31 | 3.11 | 123.74 | 11.7 | 14.59 | -7.53 | 0 | 0.00 | 0 | 91.57 | -39.18 | 25.09 | -63.31 |
| 2018 (5) | 0.27 | -26.61 | 1.39 | -82.2 | 10.21 | -12.29 | -11.25 | 0 | 0.00 | 0 | 150.56 | -22.01 | 68.39 | -37.9 |
| 2017 (4) | 0.37 | -46.13 | 7.81 | -82.6 | 11.64 | 16.63 | -0.31 | 0 | 0.00 | 0 | 193.04 | 123.22 | 110.12 | 248.92 |
| 2016 (3) | 0.69 | 25.08 | 44.89 | 159.33 | 9.98 | 158.55 | -2.09 | 0 | 0.00 | 0 | 86.48 | -4.94 | 31.56 | -17.51 |
| 2015 (2) | 0.55 | 59.92 | 17.31 | 293.41 | 3.86 | 192.42 | -8.50 | 0 | 0.00 | 0 | 90.97 | -50.7 | 38.26 | -43.03 |
| 2014 (1) | 0.34 | 76.34 | 4.4 | 48.65 | 1.32 | -85.3 | -7.64 | 0 | 0.00 | 0 | 184.52 | -69.94 | 67.16 | -54.72 |
| 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) | 0.80 | -1.4 | -4.61 | 11.89 | 1.62 | 28.26 | 0.52 | 57.58 | -85.06 | 6.07 | 0.0 | 0.0 | 82.46 | -6.77 | 15.15 | 40.49 | -16.31 | -4.68 |
| 24Q2 (19) | 0.81 | -3.79 | -3.06 | 11.7 | 26.35 | 34.48 | 0.33 | -64.52 | -76.09 | 6.07 | 0.0 | -77.68 | 88.45 | 30.59 | 30.34 | 48.38 | 22.14 | 36.2 |
| 24Q1 (18) | 0.84 | 0.69 | -0.15 | 9.26 | 5.59 | 6.19 | 0.93 | 93.75 | -50.0 | 6.07 | 0.0 | -70.72 | 67.73 | -1.14 | 1.59 | 39.61 | 0.71 | 21.43 |
| 23Q4 (17) | 0.84 | -0.13 | -1.5 | 8.77 | -5.39 | 23.17 | 0.48 | -86.21 | -38.46 | 6.07 | 0.0 | -10.08 | 68.51 | -4.33 | -13.81 | 39.33 | -7.42 | -11.99 |
| 23Q3 (16) | 0.84 | 0.2 | -0.67 | 9.27 | 6.55 | 34.35 | 3.48 | 152.17 | -5.43 | 6.07 | -77.68 | -10.08 | 71.61 | 5.53 | -7.17 | 42.48 | 19.59 | 8.95 |
| 23Q2 (15) | 0.84 | -0.91 | -1.64 | 8.7 | -0.23 | 33.85 | 1.38 | -25.81 | 133.01 | 27.20 | 31.19 | -86.8 | 67.86 | 1.78 | -5.45 | 35.52 | 8.89 | 16.61 |
| 23Q1 (14) | 0.85 | -0.67 | 1.08 | 8.72 | 22.47 | 54.61 | 1.86 | 138.46 | 70.64 | 20.73 | 207.16 | -89.94 | 66.67 | -16.13 | -16.06 | 32.62 | -27.01 | -18.73 |
| 22Q4 (13) | 0.85 | 0.71 | 0.91 | 7.12 | 3.19 | 14.1 | 0.78 | -78.8 | 360.0 | 6.75 | 0.0 | 212.03 | 79.49 | 3.05 | -10.15 | 44.69 | 14.62 | -14.04 |
| 22Q3 (12) | 0.84 | -0.78 | -2.62 | 6.9 | 6.15 | 3.6 | 3.68 | 188.04 | 254.62 | 6.75 | -96.72 | 212.03 | 77.14 | 7.48 | -6.18 | 38.99 | 28.0 | -2.62 |
| 22Q2 (11) | 0.85 | 1.83 | 0.05 | 6.5 | 15.25 | 16.49 | -4.18 | -483.49 | 15.21 | 206.00 | 0.0 | 9422.64 | 71.77 | -9.64 | -6.9 | 30.46 | -24.12 | 73.86 |
| 22Q1 (10) | 0.84 | -0.83 | -0.26 | 5.64 | -9.62 | 27.89 | 1.09 | 463.33 | 142.22 | 206.00 | 9422.64 | 9422.64 | 79.43 | -10.22 | -9.83 | 40.14 | -22.79 | 27.92 |
| 21Q4 (9) | 0.84 | -2.81 | 1.05 | 6.24 | -6.31 | 61.66 | -0.30 | 87.39 | -134.88 | 2.16 | 0.0 | 0.0 | 88.47 | 7.6 | -0.62 | 51.99 | 29.85 | 58.8 |
| 21Q3 (8) | 0.87 | 1.94 | 10.43 | 6.66 | 19.35 | 112.78 | -2.38 | 51.72 | -148.77 | 2.16 | 0.0 | 0.0 | 82.22 | 6.65 | -37.8 | 40.04 | 128.54 | -44.32 |
| 21Q2 (7) | 0.85 | 1.51 | 3.65 | 5.58 | 26.53 | 122.31 | -4.93 | -1195.56 | -594.37 | 2.16 | 0.0 | 0 | 77.09 | -12.49 | -26.94 | 17.52 | -44.17 | -65.49 |
| 21Q1 (6) | 0.84 | 0.48 | 2.01 | 4.41 | 14.25 | 86.08 | 0.45 | -47.67 | 350.0 | 2.16 | 0.0 | 0 | 88.09 | -1.04 | -0.19 | 31.38 | -4.15 | 24.82 |
| 20Q4 (5) | 0.83 | 6.2 | 3.51 | 3.86 | 23.32 | 51.37 | 0.86 | -82.38 | 103.81 | 2.16 | 0.0 | 0 | 89.02 | -32.66 | -2.78 | 32.74 | -54.47 | 30.49 |
| 20Q3 (4) | 0.79 | -4.31 | 0.0 | 3.13 | 24.7 | 0.0 | 4.88 | 787.32 | 0.0 | 2.16 | 0 | 0.0 | 132.19 | 25.29 | 0.0 | 71.91 | 41.64 | 0.0 |
| 20Q2 (3) | 0.82 | -0.1 | 0.0 | 2.51 | 5.91 | 0.0 | -0.71 | -294.44 | 0.0 | 0.00 | 0 | 0.0 | 105.51 | 19.54 | 0.0 | 50.77 | 101.95 | 0.0 |
| 20Q1 (2) | 0.82 | 1.96 | 0.0 | 2.37 | -7.06 | 0.0 | -0.18 | 99.2 | 0.0 | 0.00 | 0 | 0.0 | 88.26 | -3.61 | 0.0 | 25.14 | 0.2 | 0.0 |
| 19Q4 (1) | 0.81 | 0.0 | 0.0 | 2.55 | 0.0 | 0.0 | -22.60 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 91.57 | 0.0 | 0.0 | 25.09 | 0.0 | 0.0 |
