- 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 | 0.09 | 21.82 | 11.55 | 38.83 | 2.48 | 0.99 | -85.0 | 2.51 | 0.0 | 156.08 | 2.3 | 95.93 | 12.29 |
| 2022 (9) | 0.55 | -0.09 | 19.56 | 11.71 | 37.89 | 5.6 | 6.60 | -30.53 | 2.51 | 20.62 | 152.57 | -5.54 | 85.43 | -12.96 |
| 2021 (8) | 0.55 | -2.32 | 17.51 | -10.94 | 35.88 | 11.74 | 9.50 | 0 | 2.08 | -78.49 | 161.52 | 12.37 | 98.15 | 6.68 |
| 2020 (7) | 0.56 | 6.62 | 19.66 | 15.38 | 32.11 | -22.83 | -2.67 | 0 | 9.66 | 0.0 | 143.74 | -4.56 | 92.00 | 8.72 |
| 2019 (6) | 0.53 | -4.04 | 17.04 | -14.46 | 41.61 | -15.17 | -6.67 | 0 | 9.66 | 0.0 | 150.61 | -5.72 | 84.62 | -5.59 |
| 2018 (5) | 0.55 | -6.78 | 19.92 | 5.01 | 49.05 | 9.85 | 2.71 | -45.8 | 9.66 | 150.5 | 159.75 | 9.16 | 89.63 | 10.14 |
| 2017 (4) | 0.59 | 14.43 | 18.97 | 47.4 | 44.65 | 20.77 | 5.00 | -15.54 | 3.86 | -20.81 | 146.35 | -19.34 | 81.38 | -27.82 |
| 2016 (3) | 0.52 | 1.41 | 12.87 | -0.31 | 36.97 | 17.85 | 5.92 | 0 | 4.87 | -86.97 | 181.43 | 9.82 | 112.74 | 11.54 |
| 2015 (2) | 0.51 | -7.9 | 12.91 | -16.92 | 31.37 | -4.04 | -0.84 | 0 | 37.35 | 0.0 | 165.20 | -10.62 | 101.08 | -4.92 |
| 2014 (1) | 0.55 | 2.6 | 15.54 | 1.5 | 32.69 | 3.29 | 2.27 | -60.73 | 37.35 | 0 | 184.83 | -17.26 | 106.31 | -18.38 |
| 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) | 0.58 | 1.5 | 5.06 | 23.61 | -0.34 | 11.0 | -3.58 | -239.84 | -204.07 | 46.89 | 0.0 | 156.93 | 142.84 | -2.38 | -3.26 | 84.99 | -4.28 | 3.38 |
| 24Q2 (19) | 0.57 | 1.63 | 6.47 | 23.69 | 5.1 | 19.16 | 2.56 | 174.64 | -26.65 | 46.89 | 156.93 | 185.54 | 146.32 | -1.76 | -3.71 | 88.79 | 1.49 | 4.75 |
| 24Q1 (18) | 0.57 | 2.56 | 6.34 | 22.54 | 3.3 | 19.45 | -3.43 | 23.44 | -217.47 | 18.25 | 0.0 | -32.21 | 148.94 | -4.57 | -4.26 | 87.49 | -8.8 | 4.02 |
| 23Q4 (17) | 0.55 | -0.68 | 0.09 | 21.82 | 2.59 | 11.55 | -4.48 | -230.23 | -265.31 | 18.25 | 0.0 | -25.32 | 156.08 | 5.7 | 2.3 | 95.93 | 16.69 | 12.29 |
| 23Q3 (16) | 0.55 | 2.86 | -0.52 | 21.27 | 6.99 | 5.45 | 3.44 | -1.43 | -61.99 | 18.25 | 11.14 | 133.97 | 147.66 | -2.83 | -7.0 | 82.21 | -3.01 | -12.9 |
| 23Q2 (15) | 0.54 | 1.51 | -1.98 | 19.88 | 5.35 | 7.46 | 3.49 | 19.52 | -67.11 | 16.42 | -39.01 | 163.21 | 151.96 | -2.31 | -4.29 | 84.76 | 0.77 | -11.25 |
| 23Q1 (14) | 0.53 | -3.47 | -4.34 | 18.87 | -3.53 | -1.97 | 2.92 | 7.75 | -39.79 | 26.92 | 10.17 | 12.96 | 155.56 | 1.96 | -0.94 | 84.11 | -1.55 | -8.88 |
| 22Q4 (13) | 0.55 | -1.29 | -0.09 | 19.56 | -3.02 | 11.71 | 2.71 | -70.06 | -5.57 | 24.44 | 213.3 | 1260.57 | 152.57 | -3.91 | -5.54 | 85.43 | -9.49 | -12.96 |
| 22Q3 (12) | 0.56 | 1.34 | 3.07 | 20.17 | 9.03 | 26.94 | 9.05 | -14.7 | -72.93 | 7.80 | 25.02 | 334.27 | 158.77 | 0.0 | 1.77 | 94.39 | -1.16 | -3.25 |
| 22Q2 (11) | 0.55 | -0.94 | -3.03 | 18.5 | -3.9 | 3.82 | 10.61 | 118.76 | 287.23 | 6.24 | -73.82 | -82.08 | 158.77 | 1.1 | 6.84 | 95.50 | 3.46 | 3.43 |
| 22Q1 (10) | 0.56 | 0.82 | -1.19 | 19.25 | 9.94 | 3.33 | 4.85 | 68.99 | 128.77 | 23.83 | 1226.94 | -35.76 | 157.04 | -2.77 | 7.83 | 92.31 | -5.95 | 2.08 |
| 21Q4 (9) | 0.55 | 1.83 | -2.32 | 17.51 | 10.2 | -10.94 | 2.87 | -91.41 | 169.83 | 1.80 | 0.0 | -98.81 | 161.52 | 3.53 | 12.37 | 98.15 | 0.6 | 6.68 |
| 21Q3 (8) | 0.54 | -4.65 | -2.89 | 15.89 | -10.83 | -18.47 | 33.43 | 1120.07 | 2056.77 | 1.80 | -94.84 | -98.81 | 156.01 | 4.99 | 10.54 | 97.56 | 5.66 | 16.81 |
| 21Q2 (7) | 0.57 | 0.94 | 1.99 | 17.82 | -4.35 | -6.55 | 2.74 | 29.25 | 138.7 | 34.82 | -6.15 | 0 | 148.60 | 2.03 | 8.19 | 92.33 | 2.1 | 17.99 |
| 21Q1 (6) | 0.56 | -0.34 | 6.84 | 18.63 | -5.24 | 11.96 | 2.12 | 151.58 | 371.79 | 37.10 | -75.51 | 0 | 145.64 | 1.32 | -0.49 | 90.43 | -1.71 | 10.62 |
| 20Q4 (5) | 0.56 | 1.24 | 6.62 | 19.66 | 0.87 | 15.38 | -4.11 | -365.16 | 67.94 | 151.50 | 0.0 | 0 | 143.74 | 1.85 | -4.57 | 92.00 | 10.15 | 8.72 |
| 20Q3 (4) | 0.56 | 0.14 | 0.0 | 19.49 | 2.2 | 0.0 | 1.55 | 121.89 | 0.0 | 151.50 | 0 | 0.0 | 141.13 | 2.75 | 0.0 | 83.52 | 6.73 | 0.0 |
| 20Q2 (3) | 0.56 | 5.74 | 0.0 | 19.07 | 14.6 | 0.0 | -7.08 | -807.69 | 0.0 | 0.00 | 0 | 0.0 | 137.35 | -6.15 | 0.0 | 78.25 | -4.28 | 0.0 |
| 20Q1 (2) | 0.53 | -0.55 | 0.0 | 16.64 | -2.35 | 0.0 | -0.78 | 93.92 | 0.0 | 0.00 | 0 | 0.0 | 146.35 | -2.83 | 0.0 | 81.75 | -3.39 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 17.04 | 0.0 | 0.0 | -12.82 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 150.62 | 0.0 | 0.0 | 84.62 | 0.0 | 0.0 |
