- 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 | 3.59 | 56.02 | 5.4 | 81.49 | -33.41 | -3.59 | 0 | 1.94 | 0.0 | 111.69 | -9.0 | 47.54 | 3.08 |
| 2022 (9) | 0.36 | -14.49 | 53.15 | -15.38 | 122.37 | 12.49 | 9.88 | -48.35 | 1.94 | 93.58 | 122.73 | 16.74 | 46.12 | 7.43 |
| 2021 (8) | 0.42 | 24.29 | 62.81 | 56.32 | 108.78 | 29.9 | 19.13 | 0 | 1.00 | -96.79 | 105.13 | 1.87 | 42.93 | -13.93 |
| 2020 (7) | 0.34 | -8.81 | 40.18 | -15.64 | 83.74 | -30.26 | -6.69 | 0 | 31.17 | 0.0 | 103.20 | -14.11 | 49.88 | -20.28 |
| 2019 (6) | 0.37 | -1.63 | 47.63 | -3.8 | 120.08 | -6.78 | 1.03 | -84.72 | 31.17 | 491.27 | 120.15 | -13.54 | 62.57 | -13.31 |
| 2018 (5) | 0.38 | 9.27 | 49.51 | 22.01 | 128.82 | 16.0 | 6.74 | 823.29 | 5.27 | 1975.71 | 138.97 | 17.94 | 72.18 | 9.4 |
| 2017 (4) | 0.35 | -14.29 | 40.58 | -31.75 | 111.05 | 15.52 | 0.73 | -71.48 | 0.25 | 0.0 | 117.83 | 4.59 | 65.98 | -2.18 |
| 2016 (3) | 0.41 | 20.81 | 59.46 | 34.89 | 96.13 | -7.65 | 2.56 | -81.95 | 0.25 | 74.76 | 112.66 | -6.81 | 67.45 | -23.82 |
| 2015 (2) | 0.34 | 45.57 | 44.08 | 120.07 | 104.09 | -9.75 | 14.18 | 25.38 | 0.15 | -89.66 | 120.89 | -24.22 | 88.54 | -4.72 |
| 2014 (1) | 0.23 | 8.58 | 20.03 | 28.64 | 115.33 | -6.75 | 11.31 | -76.55 | 1.41 | 0 | 159.53 | -17.45 | 92.93 | 4.19 |
| 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) | 0.39 | 1.99 | 5.63 | 64.56 | 4.25 | 17.3 | -2.78 | -153.67 | -130.12 | 12.57 | 0.0 | 49.31 | 93.63 | -0.87 | -21.96 | 35.53 | -6.5 | -39.01 |
| 24Q2 (19) | 0.39 | 4.18 | 8.9 | 61.93 | 14.77 | 17.94 | 5.18 | -68.22 | 550.43 | 12.57 | 148.7 | 206.08 | 94.45 | -11.7 | -19.53 | 38.00 | -15.89 | -24.78 |
| 24Q1 (18) | 0.37 | -0.99 | 1.39 | 53.96 | -3.68 | 1.26 | 16.30 | 162.48 | 395.29 | 5.05 | -39.96 | 23.07 | 106.97 | -4.23 | -10.79 | 45.18 | -4.96 | -15.8 |
| 23Q4 (17) | 0.37 | 0.4 | 3.59 | 56.02 | 1.78 | 5.4 | -26.09 | -382.67 | -50.46 | 8.42 | 0.0 | 105.0 | 111.69 | -6.9 | -9.0 | 47.54 | -18.4 | 3.08 |
| 23Q3 (16) | 0.37 | 5.15 | 0.03 | 55.04 | 4.82 | -3.74 | 9.23 | 902.61 | -38.83 | 8.42 | 105.0 | 105.0 | 119.97 | 2.21 | -1.85 | 58.26 | 15.32 | 21.2 |
| 23Q2 (15) | 0.35 | -3.01 | -10.8 | 52.51 | -1.46 | -9.39 | -1.15 | 79.17 | -104.2 | 4.11 | 0.0 | 61.17 | 117.38 | -2.11 | 4.55 | 50.52 | -5.85 | 57.63 |
| 23Q1 (14) | 0.37 | 1.16 | -12.12 | 53.29 | 0.26 | -12.06 | -5.52 | 68.17 | -121.49 | 4.11 | 0.0 | 80.68 | 119.91 | -2.3 | 11.64 | 53.66 | 16.35 | 44.02 |
| 22Q4 (13) | 0.36 | -3.05 | -14.49 | 53.15 | -7.05 | -15.38 | -17.34 | -214.91 | -139.6 | 4.11 | 0.0 | 186.81 | 122.73 | 0.41 | 16.74 | 46.12 | -4.06 | 7.43 |
| 22Q3 (12) | 0.37 | -6.23 | 3.38 | 57.18 | -1.33 | 29.07 | 15.09 | -44.83 | 32.37 | 4.11 | 61.17 | -54.52 | 122.23 | 8.87 | 10.69 | 48.07 | 49.98 | 15.3 |
| 22Q2 (11) | 0.40 | -4.44 | 18.88 | 57.95 | -4.37 | 42.56 | 27.35 | 6.46 | 347.63 | 2.55 | 12.1 | -75.45 | 112.27 | 4.52 | 5.17 | 32.05 | -13.98 | -16.01 |
| 22Q1 (10) | 0.42 | -1.56 | 21.53 | 60.6 | -3.52 | 46.41 | 25.69 | -41.33 | 135.47 | 2.27 | 58.74 | -69.59 | 107.41 | 2.17 | 0.82 | 37.26 | -13.21 | -23.48 |
| 21Q4 (9) | 0.42 | 17.2 | 24.29 | 62.81 | 41.78 | 56.32 | 43.79 | 284.12 | 457.83 | 1.43 | -84.14 | -86.51 | 105.13 | -4.8 | 1.87 | 42.93 | 2.97 | -13.93 |
| 21Q3 (8) | 0.36 | 7.83 | 9.49 | 44.3 | 8.98 | 17.98 | 11.40 | 86.58 | 158.25 | 9.03 | -13.01 | -89.27 | 110.43 | 3.45 | 8.54 | 41.69 | 9.25 | -19.89 |
| 21Q2 (7) | 0.33 | -2.31 | -5.02 | 40.65 | -1.79 | -3.31 | 6.11 | -44.0 | 69.72 | 10.38 | 38.85 | -87.66 | 106.75 | 0.2 | 3.35 | 38.16 | -21.63 | -24.5 |
| 21Q1 (6) | 0.34 | 0.68 | -19.69 | 41.39 | 3.01 | -31.48 | 10.91 | 38.98 | 165.33 | 7.47 | -29.57 | 0 | 106.54 | 3.24 | -3.58 | 48.69 | -2.39 | -24.17 |
| 20Q4 (5) | 0.34 | 3.25 | -8.81 | 40.18 | 7.0 | -15.64 | 7.85 | 140.11 | 145.69 | 10.61 | -87.38 | 0 | 103.20 | 1.44 | -14.11 | 49.88 | -4.15 | -20.28 |
| 20Q3 (4) | 0.33 | -6.47 | 0.0 | 37.55 | -10.68 | 0.0 | -19.57 | -643.61 | 0.0 | 84.11 | 0.0 | 0.0 | 101.74 | -1.5 | 0.0 | 52.04 | 2.97 | 0.0 |
| 20Q2 (3) | 0.35 | -17.39 | 0.0 | 42.04 | -30.41 | 0.0 | 3.60 | 121.56 | 0.0 | 84.11 | 0 | 0.0 | 103.29 | -6.52 | 0.0 | 50.54 | -21.29 | 0.0 |
| 20Q1 (2) | 0.43 | 14.3 | 0.0 | 60.41 | 26.83 | 0.0 | -16.70 | 2.79 | 0.0 | 0.00 | 0 | 0.0 | 110.50 | -8.03 | 0.0 | 64.21 | 2.62 | 0.0 |
| 19Q4 (1) | 0.37 | 0.0 | 0.0 | 47.63 | 0.0 | 0.0 | -17.18 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 120.15 | 0.0 | 0.0 | 62.57 | 0.0 | 0.0 |
