- 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) | 0.65 | 3.31 | 41.07 | 4.58 | 45.55 | -25.68 | 0.44 | -69.66 | 8.71 | 0.0 | 137.80 | -10.38 | 95.58 | -5.04 |
| 2022 (9) | 0.63 | -1.78 | 39.27 | 6.8 | 61.29 | -7.67 | 1.45 | -18.54 | 8.71 | 0.0 | 153.76 | 15.25 | 100.65 | 24.98 |
| 2021 (8) | 0.64 | 8.52 | 36.77 | 23.72 | 66.38 | -22.8 | 1.78 | -52.66 | 8.71 | 0.0 | 133.42 | -5.7 | 80.53 | -5.23 |
| 2020 (7) | 0.59 | -6.79 | 29.72 | -2.24 | 85.99 | 23.74 | 3.76 | 516.39 | 8.71 | -89.77 | 141.49 | 2.41 | 84.97 | 14.55 |
| 2019 (6) | 0.63 | -1.73 | 30.4 | -0.69 | 69.49 | -6.32 | 0.61 | -60.9 | 85.20 | 0.0 | 138.16 | -0.3 | 74.18 | 3.94 |
| 2018 (5) | 0.64 | -1.02 | 30.61 | -7.88 | 74.18 | 2.19 | 1.56 | 17.29 | 85.20 | 0.0 | 138.57 | 1.39 | 71.37 | -16.01 |
| 2017 (4) | 0.65 | 0.59 | 33.23 | 12.76 | 72.59 | 2.11 | 1.33 | 0 | 85.20 | 0.0 | 136.67 | 6.18 | 84.97 | 8.94 |
| 2016 (3) | 0.65 | 6.85 | 29.47 | -5.24 | 71.09 | 3.15 | -0.04 | 0 | 85.20 | -88.08 | 128.72 | -17.89 | 78.00 | -17.42 |
| 2015 (2) | 0.60 | 6.56 | 31.1 | 10.64 | 68.92 | -4.09 | 0.80 | -71.63 | 715.00 | 4607.82 | 156.76 | -19.52 | 94.45 | -23.7 |
| 2014 (1) | 0.57 | -8.91 | 28.11 | 3.54 | 71.86 | -0.73 | 2.82 | -30.02 | 15.19 | 0 | 194.78 | 25.57 | 123.78 | 38.84 |
| 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) | 0.65 | -0.03 | 1.37 | 42.98 | -0.09 | 7.32 | 3.55 | 159.12 | 17.55 | 29.84 | -98.45 | -67.06 | 134.85 | -0.05 | -4.23 | 91.60 | 0.52 | -6.79 |
| 24Q2 (19) | 0.65 | 0.87 | 1.89 | 43.02 | 0.63 | 11.13 | 1.37 | -58.61 | 1812.5 | 1929.00 | 2697.1 | 23.57 | 134.92 | -1.2 | -5.96 | 91.13 | -6.76 | 2.96 |
| 24Q1 (18) | 0.65 | -0.28 | 2.23 | 42.75 | 4.09 | 9.93 | 3.31 | 160.63 | 235.66 | 68.96 | -23.87 | -95.58 | 136.56 | -0.9 | -8.21 | 97.74 | 2.26 | 3.66 |
| 23Q4 (17) | 0.65 | 0.81 | 3.31 | 41.07 | 2.55 | 4.58 | 1.27 | -57.95 | 157.21 | 90.59 | 0.0 | -94.2 | 137.80 | -2.13 | -10.38 | 95.58 | -2.74 | -5.04 |
| 23Q3 (16) | 0.64 | 0.48 | 3.54 | 40.05 | 3.46 | 8.21 | 3.02 | 3875.0 | 15.71 | 90.59 | -94.2 | -94.2 | 140.80 | -1.86 | 5.86 | 98.27 | 11.03 | 16.79 |
| 23Q2 (15) | 0.64 | 1.2 | 5.31 | 38.71 | -0.46 | 10.0 | -0.08 | 96.72 | -102.14 | 1561.00 | 0.0 | 2566.02 | 143.47 | -3.57 | 0.05 | 88.51 | -6.13 | 4.24 |
| 23Q1 (14) | 0.63 | 0.78 | 2.63 | 38.89 | -0.97 | 8.27 | -2.44 | -9.91 | -207.96 | 1561.00 | 0.0 | -3.28 | 148.78 | -3.24 | 8.8 | 94.29 | -6.32 | 17.5 |
| 22Q4 (13) | 0.63 | 1.03 | -1.78 | 39.27 | 6.11 | 6.8 | -2.22 | -185.06 | -199.55 | 1561.00 | 0.0 | 3592.49 | 153.76 | 15.6 | 15.25 | 100.65 | 19.62 | 24.98 |
| 22Q3 (12) | 0.62 | 2.2 | -1.54 | 37.01 | 5.17 | 13.56 | 2.61 | -30.03 | 30.5 | 1561.00 | 2566.02 | 8003.55 | 133.01 | -7.25 | -3.14 | 84.14 | -0.91 | 3.35 |
| 22Q2 (11) | 0.61 | -1.38 | 3.65 | 35.19 | -2.03 | 15.0 | 3.73 | 65.04 | 1676.19 | 58.55 | -96.37 | 203.96 | 143.40 | 4.86 | -8.31 | 84.91 | 5.81 | -6.06 |
| 22Q1 (10) | 0.62 | -3.55 | 6.71 | 35.92 | -2.31 | 18.47 | 2.26 | 1.35 | 2.26 | 1614.00 | 3717.86 | 8278.69 | 136.75 | 2.5 | -1.31 | 80.25 | -0.35 | -6.85 |
| 21Q4 (9) | 0.64 | 1.28 | 8.52 | 36.77 | 12.83 | 23.72 | 2.23 | 11.5 | -40.37 | 42.27 | 119.46 | 119.46 | 133.42 | -2.84 | -5.7 | 80.53 | -1.08 | -5.23 |
| 21Q3 (8) | 0.63 | 7.58 | -0.68 | 32.59 | 6.5 | 1.21 | 2.00 | 852.38 | -91.93 | 19.26 | 0.0 | 405.56 | 137.32 | -12.19 | 0.16 | 81.41 | -9.93 | 3.23 |
| 21Q2 (7) | 0.59 | 1.54 | -11.5 | 30.6 | 0.92 | -3.95 | 0.21 | -90.5 | 101.98 | 19.26 | 0.0 | 0 | 156.39 | 12.86 | 25.07 | 90.39 | 4.92 | 40.38 |
| 21Q1 (6) | 0.58 | -1.92 | -12.94 | 30.32 | 2.02 | -2.29 | 2.21 | -40.91 | 138.98 | 19.26 | 0.0 | 0 | 138.57 | -2.06 | -2.76 | 86.15 | 1.39 | 15.87 |
| 20Q4 (5) | 0.59 | -7.3 | -6.79 | 29.72 | -7.7 | -2.24 | 3.74 | -84.91 | 253.91 | 19.26 | 405.56 | 0 | 141.49 | 3.2 | 2.41 | 84.97 | 7.75 | 14.55 |
| 20Q3 (4) | 0.64 | -4.15 | 0.0 | 32.2 | 1.07 | 0.0 | 24.78 | 333.99 | 0.0 | 3.81 | 0 | 0.0 | 137.10 | 9.64 | 0.0 | 78.86 | 22.47 | 0.0 |
| 20Q2 (3) | 0.66 | -0.11 | 0.0 | 31.86 | 2.67 | 0.0 | -10.59 | -86.77 | 0.0 | 0.00 | 0 | 0.0 | 125.04 | -12.25 | 0.0 | 64.39 | -13.4 | 0.0 |
| 20Q1 (2) | 0.66 | 5.01 | 0.0 | 31.03 | 2.07 | 0.0 | -5.67 | -133.33 | 0.0 | 0.00 | 0 | 0.0 | 142.50 | 3.14 | 0.0 | 74.35 | 0.23 | 0.0 |
| 19Q4 (1) | 0.63 | 0.0 | 0.0 | 30.4 | 0.0 | 0.0 | -2.43 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 138.16 | 0.0 | 0.0 | 74.18 | 0.0 | 0.0 |
