- 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) | 0.46 | 2.31 | 7.21 | -5.01 | 26.86 | -15.77 | -0.64 | 0 | 4.55 | 0.0 | 189.17 | -13.94 | 97.11 | -19.44 |
| 2022 (9) | 0.45 | -11.88 | 7.59 | -41.16 | 31.89 | -8.99 | 5.72 | -57.97 | 4.55 | 25.63 | 219.80 | 31.85 | 120.55 | 24.18 |
| 2021 (8) | 0.51 | 5.57 | 12.9 | 14.46 | 35.04 | 22.6 | 13.61 | 58.62 | 3.62 | 17.67 | 166.71 | -0.85 | 97.08 | -0.45 |
| 2020 (7) | 0.48 | 1.66 | 11.27 | 6.32 | 28.58 | -17.21 | 8.58 | 80.63 | 3.07 | -41.86 | 168.14 | 6.49 | 97.52 | 4.97 |
| 2019 (6) | 0.48 | -3.51 | 10.6 | -10.4 | 34.52 | -4.59 | 4.75 | -42.42 | 5.29 | 1027.54 | 157.89 | 19.32 | 92.90 | 18.87 |
| 2018 (5) | 0.49 | -6.9 | 11.83 | -13.96 | 36.18 | 7.61 | 8.25 | -29.55 | 0.47 | -36.1 | 132.33 | -0.47 | 78.15 | -8.45 |
| 2017 (4) | 0.53 | 18.5 | 13.75 | 72.96 | 33.62 | 3.64 | 11.71 | -15.76 | 0.73 | 19.39 | 132.96 | -10.97 | 85.36 | 6.74 |
| 2016 (3) | 0.45 | -6.2 | 7.95 | -4.45 | 32.44 | -7.37 | 13.90 | 62.76 | 0.61 | 832.38 | 149.35 | 12.62 | 79.97 | 9.38 |
| 2015 (2) | 0.48 | -1.33 | 8.32 | -4.81 | 35.02 | -0.91 | 8.54 | 43.05 | 0.07 | -90.83 | 132.61 | 1.04 | 73.11 | 2.7 |
| 2014 (1) | 0.48 | -2.45 | 8.74 | -13.21 | 35.34 | -1.83 | 5.97 | -10.9 | 0.72 | 0 | 131.24 | 1.68 | 71.19 | 6.29 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.42 | -2.19 | -9.18 | 9.2 | 34.7 | 19.33 | 4.70 | -70.77 | 266.08 | 6.55 | 211.87 | -56.7 | 162.39 | -22.62 | -18.95 | 87.13 | -15.95 | -10.88 |
| 24Q1 (19) | 0.42 | -7.67 | -7.23 | 6.83 | -5.27 | -8.93 | 16.08 | 149.69 | 778.48 | 2.10 | -63.59 | -86.12 | 209.86 | 10.94 | 2.32 | 103.66 | 6.74 | -2.67 |
| 23Q4 (18) | 0.46 | -0.9 | 2.31 | 7.21 | 2.27 | -5.01 | 6.44 | 270.82 | 800.0 | 5.76 | -61.86 | -61.86 | 189.17 | -0.77 | -13.94 | 97.11 | 2.79 | -19.44 |
| 23Q3 (17) | 0.46 | 1.49 | 2.27 | 7.05 | -8.56 | -12.96 | -3.77 | -33.22 | -149.67 | 15.12 | 0.0 | 0.0 | 190.63 | -4.85 | -13.63 | 94.47 | -3.38 | -23.06 |
| 23Q2 (16) | 0.46 | -0.09 | -0.41 | 7.71 | 2.8 | 0.0 | -2.83 | -19.41 | -140.08 | 15.12 | 0.0 | -16.8 | 200.35 | -2.32 | -13.25 | 97.77 | -8.2 | -21.84 |
| 23Q1 (15) | 0.46 | 1.82 | -4.25 | 7.5 | -1.19 | -18.66 | -2.37 | -157.61 | -123.54 | 15.12 | 0.0 | 7.52 | 205.10 | -6.69 | -7.23 | 106.50 | -11.65 | -15.65 |
| 22Q4 (14) | 0.45 | -0.95 | -11.88 | 7.59 | -6.3 | -41.16 | -0.92 | -112.12 | -113.03 | 15.12 | 0.0 | -47.78 | 219.80 | -0.41 | 31.85 | 120.55 | -1.82 | 24.18 |
| 22Q3 (13) | 0.45 | -1.18 | -10.67 | 8.1 | 5.06 | -34.2 | 7.59 | 7.51 | -45.59 | 15.12 | -16.8 | 10.52 | 220.71 | -4.43 | 32.25 | 122.78 | -1.85 | 27.31 |
| 22Q2 (12) | 0.46 | -3.93 | -4.99 | 7.71 | -16.38 | -38.17 | 7.06 | -29.89 | -58.95 | 18.17 | 29.22 | 72.84 | 230.94 | 4.46 | 25.51 | 125.09 | -0.93 | 18.86 |
| 22Q1 (11) | 0.48 | -6.29 | 3.82 | 9.22 | -28.53 | -14.87 | 10.07 | 42.63 | -40.2 | 14.06 | -51.43 | 82.32 | 221.08 | 32.61 | 24.58 | 126.26 | 30.06 | 27.91 |
| 21Q4 (10) | 0.51 | 0.41 | 5.57 | 12.9 | 4.79 | 14.46 | 7.06 | -49.39 | -59.02 | 28.94 | 111.64 | 401.47 | 166.71 | -0.11 | -0.85 | 97.08 | 0.66 | -0.45 |
| 21Q3 (9) | 0.51 | 5.11 | 2.63 | 12.31 | -1.28 | -1.6 | 13.95 | -18.9 | 6.98 | 13.68 | 30.12 | 18.73 | 166.89 | -9.3 | 3.99 | 96.44 | -8.36 | 0.84 |
| 21Q2 (8) | 0.48 | 4.97 | -0.33 | 12.47 | 15.14 | 5.14 | 17.20 | 2.14 | 505.63 | 10.51 | 36.31 | -33.48 | 184.00 | 3.69 | 13.31 | 105.24 | 6.62 | 20.22 |
| 21Q1 (7) | 0.46 | -4.72 | -3.13 | 10.83 | -3.9 | -1.1 | 16.84 | -2.26 | 683.26 | 7.71 | 33.6 | -92.99 | 177.46 | 5.54 | 7.42 | 98.71 | 1.22 | 5.18 |
| 20Q4 (6) | 0.48 | -2.38 | 1.66 | 11.27 | -9.91 | 6.32 | 17.23 | 32.13 | -11.5 | 5.77 | -49.89 | 25.93 | 168.14 | 4.77 | 6.49 | 97.52 | 1.97 | 4.97 |
| 20Q3 (5) | 0.50 | 2.08 | -1.75 | 12.51 | 5.48 | 4.51 | 13.04 | 359.15 | 1434.12 | 11.52 | -27.1 | 0 | 160.48 | -1.17 | 22.35 | 95.64 | 9.25 | 33.44 |
| 20Q2 (4) | 0.48 | 2.02 | 0.0 | 11.86 | 8.31 | 0.0 | 2.84 | 32.09 | 0.0 | 15.80 | -85.64 | 0.0 | 162.38 | -1.71 | 0.0 | 87.54 | -6.72 | 0.0 |
| 20Q1 (3) | 0.48 | 0.0 | 0.0 | 10.95 | 3.3 | 0.0 | 2.15 | -88.96 | 0.0 | 110.00 | 2300.0 | 0.0 | 165.20 | 4.63 | 0.0 | 93.85 | 1.02 | 0.0 |
| 19Q4 (2) | 0.48 | -5.66 | 0.0 | 10.6 | -11.45 | 0.0 | 19.47 | 2190.59 | 0.0 | 4.58 | 0 | 0.0 | 157.89 | 20.38 | 0.0 | 92.90 | 29.62 | 0.0 |
| 19Q3 (1) | 0.50 | 0.0 | 0.0 | 11.97 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 131.16 | 0.0 | 0.0 | 71.67 | 0.0 | 0.0 |
