- 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) | 0.47 | -0.57 | 57.69 | -7.04 | 296.7 | 4.1 | -3.59 | 0 | 6.67 | 0.0 | 128.86 | 1.56 | 88.87 | 14.55 |
| 2022 (9) | 0.48 | 3.04 | 62.06 | 12.16 | 285.01 | 17.52 | 0.55 | -94.03 | 6.67 | 0.0 | 126.88 | -1.64 | 77.58 | -1.21 |
| 2021 (8) | 0.46 | 11.48 | 55.33 | 4.81 | 242.52 | 78.86 | 9.21 | 0 | 6.67 | -50.6 | 128.99 | -1.49 | 78.53 | -9.88 |
| 2020 (7) | 0.42 | -5.91 | 52.79 | -15.77 | 135.59 | -7.0 | -8.43 | 0 | 13.50 | 0.0 | 130.94 | 5.87 | 87.14 | 6.68 |
| 2019 (6) | 0.44 | 0.43 | 62.67 | 15.63 | 145.79 | -17.16 | -3.91 | 0 | 13.50 | 0.0 | 123.68 | -18.06 | 81.68 | -6.66 |
| 2018 (5) | 0.44 | -6.03 | 54.2 | -18.13 | 175.99 | 6.07 | 3.11 | 0 | 13.50 | -78.54 | 150.94 | 2.88 | 87.51 | 2.92 |
| 2017 (4) | 0.47 | -13.04 | 66.2 | -29.32 | 165.92 | 16.17 | -1.26 | 0 | 62.90 | 0.0 | 146.72 | 11.11 | 85.03 | 44.71 |
| 2016 (3) | 0.54 | 6.62 | 93.66 | 8.58 | 142.83 | -14.38 | 0.51 | -70.86 | 62.90 | 0.0 | 132.05 | 7.33 | 58.76 | -6.0 |
| 2015 (2) | 0.50 | 31.49 | 86.26 | 99.03 | 166.82 | -25.4 | 1.75 | -75.56 | 62.90 | 4226.26 | 123.03 | -10.16 | 62.51 | -19.3 |
| 2014 (1) | 0.38 | -3.3 | 43.34 | 1.26 | 223.63 | -15.62 | 7.16 | -63.65 | 1.45 | 0 | 136.95 | -4.89 | 77.46 | -8.89 |
| 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) | 0.44 | -17.58 | -6.42 | 49.55 | 1.98 | -15.46 | -5.46 | -344.84 | -242.19 | 80.14 | 0.0 | 80.51 | 137.72 | 10.32 | 4.19 | 81.15 | -9.7 | -0.99 |
| 24Q2 (19) | 0.54 | -4.85 | 8.13 | 48.59 | -7.32 | -21.07 | 2.23 | -75.87 | 157.77 | 80.14 | 758.28 | 629.21 | 124.84 | 3.32 | 0.37 | 89.87 | -4.96 | 6.0 |
| 24Q1 (18) | 0.56 | 19.0 | 19.43 | 52.43 | -9.12 | -13.12 | 9.24 | 178.11 | 420.83 | 9.34 | -78.97 | -15.04 | 120.83 | -6.23 | -5.84 | 94.56 | 6.4 | 14.76 |
| 23Q4 (17) | 0.47 | 0.27 | -0.57 | 57.69 | -1.57 | -7.04 | -11.83 | -408.07 | 2.87 | 44.40 | 0.0 | 303.98 | 128.86 | -2.51 | 1.56 | 88.87 | 8.43 | 14.55 |
| 23Q3 (16) | 0.47 | -4.77 | 4.99 | 58.61 | -4.79 | -15.73 | 3.84 | 199.48 | 366.67 | 44.40 | 303.98 | 303.98 | 132.18 | 6.27 | -1.46 | 81.96 | -3.33 | 11.4 |
| 23Q2 (15) | 0.50 | 5.1 | 1.37 | 61.56 | 2.0 | -11.97 | -3.86 | -34.03 | -124.16 | 10.99 | 0.0 | 0.0 | 124.38 | -3.08 | -6.38 | 84.78 | 2.89 | 32.84 |
| 23Q1 (14) | 0.47 | -0.92 | 2.34 | 60.35 | -2.76 | 5.65 | -2.88 | 76.35 | -122.59 | 10.99 | 0.0 | -28.14 | 128.33 | 1.14 | -0.58 | 82.40 | 6.21 | 11.34 |
| 22Q4 (13) | 0.48 | 5.88 | 3.04 | 62.06 | -10.77 | 12.16 | -12.18 | -745.83 | -2164.41 | 10.99 | 0.0 | -93.57 | 126.88 | -5.41 | -1.64 | 77.58 | 5.45 | -1.21 |
| 22Q3 (12) | 0.45 | -8.05 | 11.11 | 69.55 | -0.54 | 41.71 | -1.44 | -109.01 | -177.84 | 10.99 | 0.0 | -93.57 | 134.14 | 0.96 | -4.01 | 73.57 | 15.28 | 0.55 |
| 22Q2 (11) | 0.49 | 6.1 | 21.27 | 69.93 | 22.43 | 54.27 | 15.98 | 25.33 | 8.49 | 10.99 | -28.14 | -29.29 | 132.86 | 2.93 | -3.23 | 63.82 | -13.77 | -22.17 |
| 22Q1 (10) | 0.46 | -0.24 | 13.26 | 57.12 | 3.24 | 34.08 | 12.75 | 2061.02 | -34.18 | 15.29 | -91.05 | 19.2 | 129.08 | 0.07 | -7.24 | 74.01 | -5.76 | -8.7 |
| 21Q4 (9) | 0.46 | 14.17 | 11.48 | 55.33 | 12.73 | 4.81 | 0.59 | -68.11 | -85.1 | 170.90 | 0.0 | 255.47 | 128.99 | -7.69 | -1.49 | 78.53 | 7.33 | -9.88 |
| 21Q3 (8) | 0.41 | 0.35 | -10.72 | 49.08 | 8.27 | -18.58 | 1.85 | -87.44 | 120.44 | 170.90 | 999.7 | 0 | 139.74 | 1.78 | 29.07 | 73.17 | -10.77 | -2.83 |
| 21Q2 (7) | 0.40 | -0.91 | -12.71 | 45.33 | 6.41 | -28.93 | 14.73 | -23.95 | 188.79 | 15.54 | 21.14 | 0 | 137.30 | -1.33 | 46.3 | 82.00 | 1.16 | 47.27 |
| 21Q1 (6) | 0.41 | -1.8 | -13.65 | 42.6 | -19.3 | -29.02 | 19.37 | 389.14 | 300.31 | 12.83 | -73.32 | 0 | 139.15 | 6.27 | 30.18 | 81.06 | -6.98 | 34.7 |
| 20Q4 (5) | 0.42 | -8.56 | -5.91 | 52.79 | -12.43 | -15.77 | 3.96 | 143.76 | 113.89 | 48.08 | 0 | 0 | 130.94 | 20.94 | 5.87 | 87.14 | 15.72 | 6.68 |
| 20Q3 (4) | 0.45 | -1.9 | 0.0 | 60.28 | -5.49 | 0.0 | -9.05 | 45.45 | 0.0 | 0.00 | 0 | 0.0 | 108.27 | 15.36 | 0.0 | 75.30 | 35.24 | 0.0 |
| 20Q2 (3) | 0.46 | -1.97 | 0.0 | 63.78 | 6.26 | 0.0 | -16.59 | -71.56 | 0.0 | 0.00 | 0 | 0.0 | 93.85 | -12.2 | 0.0 | 55.68 | -7.48 | 0.0 |
| 20Q1 (2) | 0.47 | 7.0 | 0.0 | 60.02 | -4.23 | 0.0 | -9.67 | 66.08 | 0.0 | 0.00 | 0 | 0.0 | 106.89 | -13.58 | 0.0 | 60.18 | -26.32 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 62.67 | 0.0 | 0.0 | -28.51 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 123.68 | 0.0 | 0.0 | 81.68 | 0.0 | 0.0 |
