- 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) | 0.19 | -21.43 | 11.87 | -53.38 | 307.9 | -22.51 | 57.87 | -54.01 | 0.00 | 0 | 286.11 | 18.11 | 127.95 | -4.1 |
| 2022 (9) | 0.25 | -11.27 | 25.46 | 2.62 | 397.36 | 10.63 | 125.82 | -55.04 | 0.08 | -58.83 | 242.24 | 7.58 | 133.42 | 34.52 |
| 2021 (8) | 0.28 | 0.91 | 24.81 | 29.02 | 359.17 | 27.48 | 279.87 | 77.19 | 0.20 | 47.75 | 225.18 | 0.45 | 99.18 | -30.0 |
| 2020 (7) | 0.28 | 23.52 | 19.23 | 22.33 | 281.75 | 0.18 | 157.95 | 81.59 | 0.14 | 0 | 224.18 | -5.76 | 141.68 | -5.3 |
| 2019 (6) | 0.22 | -5.31 | 15.72 | -3.56 | 281.25 | 1.98 | 86.98 | -26.99 | 0.00 | 0 | 237.89 | 8.46 | 149.61 | 12.12 |
| 2018 (5) | 0.24 | -5.46 | 16.3 | 10.06 | 275.78 | 13.81 | 119.13 | -15.56 | 0.00 | 0 | 219.34 | 11.49 | 133.44 | 30.87 |
| 2017 (4) | 0.25 | 2.98 | 14.81 | -7.9 | 242.32 | -1.2 | 141.09 | -3.4 | 0.00 | 0 | 196.73 | -30.06 | 101.96 | -50.06 |
| 2016 (3) | 0.24 | -27.66 | 16.08 | -31.95 | 245.26 | -3.9 | 146.05 | 2.71 | 0.01 | -60.28 | 281.28 | 44.81 | 204.18 | 63.87 |
| 2015 (2) | 0.33 | -8.47 | 23.63 | 1.07 | 255.21 | 22.44 | 142.20 | 8.71 | 0.02 | -13.44 | 194.24 | 22.18 | 124.60 | 34.37 |
| 2014 (1) | 0.36 | 3.4 | 23.38 | 72.67 | 208.43 | 14.89 | 130.81 | -22.16 | 0.02 | 0 | 158.98 | -5.08 | 92.73 | 7.76 |
| 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) | 0.20 | 5.98 | -3.65 | 11.49 | -3.85 | -13.54 | 121.35 | 13.32 | 40.55 | 0.00 | 0 | 0 | 298.65 | 1.48 | 15.32 | 149.40 | -0.41 | 6.36 |
| 24Q2 (19) | 0.18 | -40.11 | -41.28 | 11.95 | -0.33 | -35.05 | 107.09 | 12.64 | 95.71 | 0.00 | 0 | -100.0 | 294.30 | 56.68 | 60.34 | 150.01 | 65.68 | 11.33 |
| 24Q1 (18) | 0.31 | 58.78 | -16.47 | 11.99 | 1.01 | -52.38 | 95.07 | 12.28 | 229.53 | 0.00 | 0 | -100.0 | 187.84 | -34.35 | 18.59 | 90.54 | -29.24 | -7.38 |
| 23Q4 (17) | 0.19 | -4.4 | -21.43 | 11.87 | -10.68 | -53.38 | 84.67 | -1.93 | 149.99 | 0.00 | 0 | -100.0 | 286.11 | 10.48 | 18.11 | 127.95 | -8.91 | -4.1 |
| 23Q3 (16) | 0.20 | -35.41 | -21.97 | 13.29 | -27.77 | -57.96 | 86.34 | 57.79 | -42.46 | 0.00 | -100.0 | -100.0 | 258.98 | 41.1 | 8.05 | 140.46 | 4.25 | -9.56 |
| 23Q2 (15) | 0.31 | -14.81 | -4.88 | 18.4 | -26.93 | -33.93 | 54.72 | 89.67 | -77.4 | 0.22 | -54.49 | -61.35 | 183.55 | 15.88 | -3.81 | 134.74 | 37.84 | 14.51 |
| 23Q1 (14) | 0.37 | 49.35 | 35.0 | 25.18 | -1.1 | -7.15 | 28.85 | -14.82 | -89.26 | 0.49 | -30.94 | -23.61 | 158.39 | -34.61 | -32.43 | 97.75 | -26.74 | -19.58 |
| 22Q4 (13) | 0.25 | -5.05 | -11.27 | 25.46 | -19.46 | 2.62 | 33.87 | -77.43 | -83.0 | 0.71 | 43.49 | -10.68 | 242.24 | 1.06 | 7.58 | 133.42 | -14.09 | 34.52 |
| 22Q3 (12) | 0.26 | -21.27 | -4.21 | 31.61 | 13.5 | 36.43 | 150.06 | -38.03 | -35.67 | 0.50 | -14.29 | -37.39 | 239.69 | 25.61 | 8.18 | 155.30 | 31.98 | 75.7 |
| 22Q2 (11) | 0.33 | 20.91 | -2.6 | 27.85 | 2.69 | 43.7 | 242.13 | -9.86 | -43.25 | 0.58 | -10.06 | 65.69 | 190.82 | -18.6 | 5.48 | 117.67 | -3.19 | 17.96 |
| 22Q1 (10) | 0.27 | -1.84 | 7.07 | 27.12 | 9.31 | 39.58 | 268.62 | 34.84 | -18.26 | 0.64 | -19.25 | 64.05 | 234.41 | 4.1 | -3.89 | 121.55 | 22.55 | -13.43 |
| 21Q4 (9) | 0.28 | 2.51 | 0.91 | 24.81 | 7.08 | 29.02 | 199.22 | -14.6 | -38.35 | 0.80 | 0.58 | 118.86 | 225.18 | 1.63 | 0.45 | 99.18 | 12.21 | -30.0 |
| 21Q3 (8) | 0.27 | -19.95 | -4.55 | 23.17 | 19.56 | -5.24 | 233.28 | -45.32 | -1.38 | 0.79 | 126.82 | 70.94 | 221.57 | 22.48 | 6.26 | 88.39 | -11.39 | -29.98 |
| 21Q2 (7) | 0.34 | 32.91 | 6.99 | 19.38 | -0.26 | 20.9 | 426.66 | 29.83 | 271.69 | 0.35 | -10.95 | 0 | 180.90 | -25.83 | 6.45 | 99.75 | -28.96 | -9.74 |
| 21Q1 (6) | 0.25 | -7.49 | 21.01 | 19.43 | 1.04 | 24.79 | 328.63 | 1.69 | 378.49 | 0.39 | 7.73 | 0 | 243.89 | 8.79 | -4.82 | 140.41 | -0.9 | -12.96 |
| 20Q4 (5) | 0.28 | -3.03 | 23.52 | 19.23 | -21.35 | 22.33 | 323.17 | 36.62 | 206.21 | 0.36 | -21.44 | 0 | 224.18 | 7.51 | -5.76 | 141.68 | 12.23 | -5.3 |
| 20Q3 (4) | 0.28 | -10.28 | 0.0 | 24.45 | 52.53 | 0.0 | 236.54 | 106.06 | 0.0 | 0.46 | 0 | 0.0 | 208.52 | 22.7 | 0.0 | 126.24 | 14.23 | 0.0 |
| 20Q2 (3) | 0.32 | 50.33 | 0.0 | 16.03 | 2.95 | 0.0 | 114.79 | 67.14 | 0.0 | 0.00 | 0 | 0.0 | 169.94 | -33.68 | 0.0 | 110.51 | -31.5 | 0.0 |
| 20Q1 (2) | 0.21 | -5.57 | 0.0 | 15.57 | -0.95 | 0.0 | 68.68 | -34.93 | 0.0 | 0.00 | 0 | 0.0 | 256.23 | 7.71 | 0.0 | 161.32 | 7.83 | 0.0 |
| 19Q4 (1) | 0.22 | 0.0 | 0.0 | 15.72 | 0.0 | 0.0 | 105.54 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 237.89 | 0.0 | 0.0 | 149.61 | 0.0 | 0.0 |
