- 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) | 0.12 | -18.66 | 0.56 | -6.67 | 11.41 | -0.09 | 31.53 | 212.18 | 0.01 | 0 | 387.42 | 19.88 | 236.25 | 51.87 |
| 2022 (9) | 0.15 | -73.0 | 0.6 | -93.36 | 11.42 | 7.33 | 10.10 | 278.28 | 0.00 | 0 | 323.17 | 118.23 | 155.56 | 89.59 |
| 2021 (8) | 0.55 | -8.59 | 9.03 | -1.63 | 10.64 | 24.3 | 2.67 | 0 | 11.14 | 0 | 148.09 | 31.17 | 82.05 | 46.07 |
| 2020 (7) | 0.61 | -10.52 | 9.18 | -23.63 | 8.56 | -27.27 | -11.63 | 0 | 0.00 | 0 | 112.90 | 28.66 | 56.17 | 61.69 |
| 2019 (6) | 0.68 | 16.89 | 12.02 | 7.23 | 11.77 | -2.16 | -9.75 | 0 | 0.00 | 0 | 87.75 | -25.28 | 34.74 | -40.3 |
| 2018 (5) | 0.58 | 4.85 | 11.21 | -1.23 | 12.03 | -11.74 | -4.52 | 0 | 0.00 | 0 | 117.44 | 15.34 | 58.19 | 2.03 |
| 2017 (4) | 0.55 | 7.41 | 11.35 | 523.63 | 13.63 | -13.3 | -0.93 | 0 | 0.00 | 0 | 101.82 | -60.61 | 57.03 | -59.86 |
| 2016 (3) | 0.51 | 0.86 | 1.82 | 22.97 | 15.72 | 1.42 | 2.20 | 8.91 | 0.00 | 0 | 258.48 | -4.26 | 142.08 | -3.31 |
| 2015 (2) | 0.51 | 19.11 | 1.48 | -59.78 | 15.5 | -1.02 | 2.02 | 27.04 | 0.00 | 0 | 269.99 | 75.08 | 146.94 | 102.4 |
| 2014 (1) | 0.43 | 3.63 | 3.68 | 0.0 | 15.66 | 9.21 | 1.59 | 0 | 0.54 | 0 | 154.21 | -6.65 | 72.60 | -15.11 |
| 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) | 0.10 | -8.15 | -16.49 | 0.36 | 2.86 | -16.28 | 23.14 | 124.66 | -52.27 | 0.15 | -53.85 | 161.54 | 467.15 | 4.9 | 13.75 | 261.90 | -2.2 | -0.27 |
| 24Q2 (19) | 0.11 | -0.64 | -7.77 | 0.35 | 0.0 | -22.22 | 10.30 | -54.55 | -70.55 | 0.33 | 333.33 | 666.67 | 445.34 | 0.05 | 2.22 | 267.79 | 2.39 | -1.99 |
| 24Q1 (18) | 0.11 | -9.62 | -17.06 | 0.35 | -37.5 | -32.69 | 22.66 | 68.1 | -11.31 | 0.08 | -46.15 | 0 | 445.10 | 14.89 | 14.49 | 261.55 | 10.71 | 7.96 |
| 23Q4 (17) | 0.12 | 1.25 | -18.66 | 0.56 | 30.23 | -6.67 | 13.48 | -72.19 | 38.97 | 0.14 | 142.86 | 0 | 387.42 | -5.66 | 19.88 | 236.25 | -10.03 | 51.87 |
| 23Q3 (16) | 0.12 | 1.44 | -34.01 | 0.43 | -4.44 | -63.56 | 48.48 | 38.59 | 118.18 | 0.06 | 35.29 | 158.82 | 410.68 | -5.73 | 30.22 | 262.60 | -3.89 | 37.57 |
| 23Q2 (15) | 0.12 | -10.64 | -44.36 | 0.45 | -13.46 | -38.36 | 34.98 | 36.91 | 185.09 | 0.04 | 0 | -73.91 | 435.66 | 12.06 | 24.72 | 273.22 | 12.78 | 13.35 |
| 23Q1 (14) | 0.13 | -11.37 | -75.49 | 0.52 | -13.33 | -93.08 | 25.55 | 163.4 | 651.47 | 0.00 | 0 | -100.0 | 388.78 | 20.3 | 135.17 | 242.27 | 55.74 | 179.79 |
| 22Q4 (13) | 0.15 | -17.86 | -73.0 | 0.6 | -49.15 | -93.36 | 9.70 | -56.35 | -17.66 | 0.00 | -100.0 | -100.0 | 323.17 | 2.47 | 118.23 | 155.56 | -18.51 | 89.59 |
| 22Q3 (12) | 0.18 | -14.47 | -69.62 | 1.18 | 61.64 | -86.37 | 22.22 | 81.09 | 8788.0 | 0.02 | -86.36 | -99.99 | 315.37 | -9.72 | 127.23 | 190.89 | -20.81 | 198.73 |
| 22Q2 (11) | 0.21 | -60.63 | -64.83 | 0.73 | -90.28 | -91.19 | 12.27 | 260.88 | 1291.26 | 0.17 | -99.67 | 0 | 349.32 | 111.3 | 156.78 | 241.04 | 178.37 | 296.45 |
| 22Q1 (10) | 0.54 | -2.38 | -9.16 | 7.51 | -16.83 | -9.08 | 3.40 | -71.14 | 337.76 | 50.27 | 519.23 | 0 | 165.32 | 11.63 | 13.99 | 86.59 | 5.53 | 32.1 |
| 21Q4 (9) | 0.55 | -7.58 | -8.59 | 9.03 | 4.27 | -1.63 | 11.78 | 4612.0 | 193.34 | 8.12 | -96.62 | 0 | 148.09 | 6.7 | 31.17 | 82.05 | 28.4 | 46.07 |
| 21Q3 (8) | 0.60 | -0.99 | 1.13 | 8.66 | 4.46 | -6.18 | 0.25 | 124.27 | 103.88 | 240.50 | 0 | 0 | 138.79 | 2.02 | 19.66 | 63.90 | 5.1 | 40.29 |
| 21Q2 (7) | 0.61 | 1.7 | 1.94 | 8.29 | 0.36 | -10.67 | -1.03 | 27.97 | 95.39 | 0.00 | 0 | 0 | 136.04 | -6.2 | 17.48 | 60.80 | -7.25 | 23.25 |
| 21Q1 (6) | 0.59 | -1.77 | -14.81 | 8.26 | -10.02 | -31.85 | -1.43 | 88.67 | 81.01 | 0.00 | 0 | 0 | 145.03 | 28.46 | 76.74 | 65.55 | 16.7 | 112.82 |
| 20Q4 (5) | 0.61 | 2.25 | -10.52 | 9.18 | -0.54 | -23.63 | -12.62 | -95.96 | 66.84 | 0.00 | 0 | 0 | 112.90 | -2.66 | 28.66 | 56.17 | 23.32 | 61.69 |
| 20Q3 (4) | 0.59 | -0.2 | 0.0 | 9.23 | -0.54 | 0.0 | -6.44 | 71.15 | 0.0 | 0.00 | 0 | 0.0 | 115.99 | 0.16 | 0.0 | 45.55 | -7.66 | 0.0 |
| 20Q2 (3) | 0.59 | -15.01 | 0.0 | 9.28 | -23.43 | 0.0 | -22.32 | -196.41 | 0.0 | 0.00 | 0 | 0.0 | 115.80 | 41.12 | 0.0 | 49.33 | 60.16 | 0.0 |
| 20Q1 (2) | 0.70 | 3.18 | 0.0 | 12.12 | 0.83 | 0.0 | -7.53 | 80.22 | 0.0 | 0.00 | 0 | 0.0 | 82.06 | -6.48 | 0.0 | 30.80 | -11.34 | 0.0 |
| 19Q4 (1) | 0.68 | 0.0 | 0.0 | 12.02 | 0.0 | 0.0 | -38.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 87.75 | 0.0 | 0.0 | 34.74 | 0.0 | 0.0 |
