- 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) | 0.55 | 2.27 | 10.33 | 39.59 | 10.53 | -25.42 | 3.35 | 29.84 | 11.81 | 572.54 | 136.81 | 22.43 | 24.57 | 8.96 |
| 2022 (9) | 0.53 | -17.67 | 7.4 | -53.78 | 14.12 | 23.86 | 2.58 | 29.65 | 1.76 | -96.56 | 111.75 | -17.65 | 22.55 | -29.18 |
| 2021 (8) | 0.65 | 15.38 | 16.01 | 48.65 | 11.4 | 18.5 | 1.99 | -27.37 | 51.00 | 217.8 | 135.70 | -23.93 | 31.84 | -66.9 |
| 2020 (7) | 0.56 | 3.37 | 10.77 | 5.9 | 9.62 | -4.75 | 2.74 | -7.12 | 16.05 | 42.77 | 178.39 | -5.44 | 96.19 | 30.3 |
| 2019 (6) | 0.54 | -5.09 | 10.17 | -5.92 | 10.1 | 9.66 | 2.95 | 14.34 | 11.24 | -24.03 | 188.66 | -18.52 | 73.82 | -9.28 |
| 2018 (5) | 0.57 | 1.67 | 10.81 | 6.82 | 9.21 | 53.76 | 2.58 | 0 | 14.79 | 0 | 231.53 | 45.09 | 81.37 | 120.51 |
| 2017 (4) | 0.56 | 4.77 | 10.12 | -0.2 | 5.99 | 3.81 | -3.82 | 0 | 0.00 | 0 | 159.58 | -21.87 | 36.90 | -34.17 |
| 2016 (3) | 0.54 | 3.73 | 10.14 | -0.29 | 5.77 | -0.86 | -0.84 | 0 | 0.00 | 0 | 204.24 | 17.84 | 56.05 | 13.51 |
| 2015 (2) | 0.52 | 3.21 | 10.17 | 2.42 | 5.82 | -1.02 | -1.31 | 0 | 0.00 | 0 | 173.32 | -21.73 | 49.38 | 7.02 |
| 2014 (1) | 0.50 | 6.27 | 9.93 | 14.67 | 5.88 | -23.24 | -1.30 | 0 | 0.00 | 0 | 221.44 | 23.45 | 46.14 | 84.49 |
| 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) | 0.51 | -5.46 | -6.71 | 10.14 | -8.98 | 3.68 | 8.54 | -37.8 | 16.35 | 31.85 | 470.04 | 0 | 172.54 | 7.76 | 55.99 | 44.96 | -9.1 | 108.44 |
| 24Q2 (19) | 0.54 | 0.13 | -6.92 | 11.14 | 9.86 | -1.85 | 13.73 | 87.06 | 145.62 | 5.59 | -46.67 | 0 | 160.12 | 3.14 | 47.89 | 49.46 | 42.25 | 93.43 |
| 24Q1 (18) | 0.54 | -1.41 | -10.16 | 10.14 | -1.84 | -13.63 | 7.34 | 716.81 | 443.7 | 10.47 | 0 | 195.67 | 155.25 | 13.48 | 47.09 | 34.77 | 41.51 | 52.1 |
| 23Q4 (17) | 0.55 | -0.04 | 2.27 | 10.33 | 5.62 | 39.59 | -1.19 | -116.21 | 93.96 | 0.00 | 0 | -100.0 | 136.81 | 23.69 | 22.43 | 24.57 | 13.91 | 8.96 |
| 23Q3 (16) | 0.55 | -5.67 | 2.42 | 9.78 | -13.83 | 7.71 | 7.34 | 31.31 | -64.8 | 0.00 | 0 | -100.0 | 110.61 | 2.16 | -27.92 | 21.57 | -15.64 | -35.94 |
| 23Q2 (15) | 0.58 | -3.36 | -2.23 | 11.35 | -3.32 | 5.88 | 5.59 | 314.07 | -21.93 | 0.00 | -100.0 | -100.0 | 108.27 | 2.58 | -24.12 | 25.57 | 11.85 | -22.42 |
| 23Q1 (14) | 0.60 | 12.23 | -8.78 | 11.74 | 58.65 | -25.37 | 1.35 | 106.85 | -68.31 | 3.54 | 0.0 | -88.76 | 105.55 | -5.55 | -18.54 | 22.86 | 1.37 | 18.38 |
| 22Q4 (13) | 0.53 | 0.11 | -17.67 | 7.4 | -18.5 | -53.78 | -19.71 | -194.53 | -1008.29 | 3.54 | 0.0 | -75.61 | 111.75 | -27.18 | -17.65 | 22.55 | -33.03 | -29.18 |
| 22Q3 (12) | 0.53 | -9.96 | -11.51 | 9.08 | -15.3 | -27.76 | 20.85 | 191.2 | 3557.89 | 3.54 | -71.72 | -75.61 | 153.46 | 7.55 | -0.11 | 33.67 | 2.15 | -11.53 |
| 22Q2 (11) | 0.59 | -9.83 | 5.83 | 10.72 | -31.85 | 7.2 | 7.16 | 68.08 | 196.11 | 12.53 | -60.27 | -13.74 | 142.69 | 10.12 | -21.61 | 32.96 | 70.69 | -37.6 |
| 22Q1 (10) | 0.66 | 1.3 | 23.4 | 15.73 | -1.75 | 66.63 | 4.26 | 96.31 | -44.17 | 31.53 | 117.1 | 117.1 | 129.58 | -4.51 | -29.46 | 19.31 | -39.35 | -69.22 |
| 21Q4 (9) | 0.65 | 7.59 | 15.38 | 16.01 | 27.37 | 48.65 | 2.17 | 280.7 | 197.26 | 14.53 | 0.0 | -44.54 | 135.70 | -11.67 | -23.93 | 31.84 | -16.34 | -66.9 |
| 21Q3 (8) | 0.60 | 7.69 | 14.78 | 12.57 | 25.7 | 29.06 | 0.57 | 107.65 | -89.56 | 14.53 | 0.0 | -44.54 | 153.63 | -15.6 | -15.91 | 38.06 | -27.94 | -49.29 |
| 21Q2 (7) | 0.56 | 5.14 | -0.05 | 10.0 | 5.93 | -7.15 | -7.45 | -197.64 | -3080.0 | 14.53 | 0.0 | -27.11 | 182.02 | -0.91 | 4.49 | 52.82 | -15.81 | -33.17 |
| 21Q1 (6) | 0.53 | -5.29 | -1.81 | 9.44 | -12.35 | -2.78 | 7.63 | 945.21 | 64.09 | 14.53 | -44.54 | -27.11 | 183.70 | 2.98 | -3.6 | 62.74 | -34.77 | -19.13 |
| 20Q4 (5) | 0.56 | 7.04 | 3.37 | 10.77 | 10.57 | 5.9 | 0.73 | -86.63 | -46.72 | 26.19 | 0.0 | -76.7 | 178.39 | -2.35 | -5.44 | 96.19 | 28.15 | 30.3 |
| 20Q3 (4) | 0.52 | -6.22 | 0.0 | 9.74 | -9.56 | 0.0 | 5.46 | 2084.0 | 0.0 | 26.19 | 31.42 | 0.0 | 182.69 | 4.87 | 0.0 | 75.06 | -5.04 | 0.0 |
| 20Q2 (3) | 0.56 | 3.29 | 0.0 | 10.77 | 10.92 | 0.0 | 0.25 | -94.62 | 0.0 | 19.93 | 0.0 | 0.0 | 174.20 | -8.59 | 0.0 | 79.04 | 1.88 | 0.0 |
| 20Q1 (2) | 0.54 | -0.29 | 0.0 | 9.71 | -4.52 | 0.0 | 4.65 | 239.42 | 0.0 | 19.93 | -82.27 | 0.0 | 190.57 | 1.01 | 0.0 | 77.58 | 5.09 | 0.0 |
| 19Q4 (1) | 0.54 | 0.0 | 0.0 | 10.17 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 112.40 | 0.0 | 0.0 | 188.66 | 0.0 | 0.0 | 73.82 | 0.0 | 0.0 |
