- 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) | 0.43 | -14.34 | 16.57 | -26.19 | 23.62 | -23.83 | 8.18 | -56.21 | 0.00 | 0 | 155.93 | 11.37 | 80.66 | 10.66 |
| 2022 (9) | 0.50 | 2.56 | 22.45 | 35.32 | 31.01 | -14.6 | 18.68 | 6.93 | 0.00 | 0 | 140.01 | 2.5 | 72.89 | 7.73 |
| 2021 (8) | 0.49 | 6.8 | 16.59 | 3.75 | 36.31 | 17.36 | 17.47 | -31.6 | 0.48 | 18126.72 | 136.60 | -1.61 | 67.66 | -5.84 |
| 2020 (7) | 0.46 | -16.75 | 15.99 | -35.55 | 30.94 | -9.48 | 25.54 | 291.12 | 0.00 | 0 | 138.83 | 20.31 | 71.86 | 16.37 |
| 2019 (6) | 0.55 | -7.45 | 24.81 | -10.01 | 34.18 | -29.86 | 6.53 | -53.16 | 0.00 | 0 | 115.39 | -1.75 | 61.75 | -0.64 |
| 2018 (5) | 0.60 | -2.91 | 27.57 | 3.57 | 48.73 | 15.15 | 13.94 | 26.04 | 0.00 | 0 | 117.45 | 0.2 | 62.15 | -5.07 |
| 2017 (4) | 0.62 | 9.92 | 26.62 | 58.36 | 42.32 | 16.36 | 11.06 | 51.92 | 0.34 | -57.92 | 117.21 | -21.9 | 65.47 | -21.69 |
| 2016 (3) | 0.56 | -5.28 | 16.81 | -28.59 | 36.37 | -4.47 | 7.28 | -42.04 | 0.81 | 484.21 | 150.08 | 9.92 | 83.60 | 7.79 |
| 2015 (2) | 0.59 | 1.27 | 23.54 | 14.22 | 38.07 | -2.71 | 12.56 | -21.6 | 0.14 | -87.21 | 136.53 | 2.69 | 77.56 | 3.73 |
| 2014 (1) | 0.58 | 13.72 | 20.61 | 39.35 | 39.13 | 30.74 | 16.02 | -18.89 | 1.08 | 0 | 132.95 | -12.58 | 74.77 | -2.39 |
| 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) | 0.47 | 5.42 | 3.55 | 16.24 | 3.24 | 15.5 | 7.33 | 156.29 | -22.43 | 0.00 | 0 | 0 | 147.35 | -6.91 | -0.3 | 67.76 | -5.63 | 3.14 |
| 24Q1 (19) | 0.44 | 2.45 | -9.25 | 15.73 | -5.07 | -26.77 | 2.86 | 12.16 | 2.88 | 0.00 | 0 | 0 | 158.28 | 1.51 | 11.0 | 71.80 | -10.98 | 2.38 |
| 23Q4 (18) | 0.43 | 2.93 | -14.34 | 16.57 | 12.72 | -26.19 | 2.55 | -86.83 | -39.14 | 0.00 | 0 | 0 | 155.93 | -1.74 | 11.37 | 80.66 | 7.33 | 10.66 |
| 23Q3 (17) | 0.42 | -6.86 | -17.57 | 14.7 | 4.55 | -31.88 | 19.36 | 104.87 | -32.59 | 0.00 | 0 | 0 | 158.69 | 7.37 | 14.99 | 75.15 | 14.38 | -3.9 |
| 23Q2 (16) | 0.45 | -7.61 | -11.32 | 14.06 | -34.54 | -27.23 | 9.45 | 239.93 | -68.66 | 0.00 | 0 | -100.0 | 147.80 | 3.65 | 10.27 | 65.70 | -6.32 | 0.34 |
| 23Q1 (15) | 0.49 | -3.29 | 4.88 | 21.48 | -4.32 | 35.86 | 2.78 | -33.65 | -85.14 | 0.00 | 0 | -100.0 | 142.60 | 1.85 | 2.1 | 70.13 | -3.79 | 12.48 |
| 22Q4 (14) | 0.50 | -0.94 | 2.56 | 22.45 | 4.03 | 35.32 | 4.19 | -85.41 | -80.59 | 0.00 | 0 | -100.0 | 140.01 | 1.46 | 2.5 | 72.89 | -6.79 | 7.73 |
| 22Q3 (13) | 0.51 | 0.2 | 5.52 | 21.58 | 11.7 | 56.49 | 28.72 | -4.74 | 90.96 | 0.00 | -100.0 | -100.0 | 138.00 | 2.96 | 3.6 | 78.20 | 19.43 | 30.01 |
| 22Q2 (12) | 0.51 | 9.27 | 6.88 | 19.32 | 22.2 | 27.52 | 30.15 | 61.14 | 23.46 | 0.02 | -47.46 | -40.68 | 134.03 | -4.04 | -3.98 | 65.48 | 5.02 | -11.36 |
| 22Q1 (11) | 0.46 | -5.43 | 3.73 | 15.81 | -4.7 | 17.63 | 18.71 | -13.34 | 82.54 | 0.03 | -98.26 | -22.58 | 139.67 | 2.25 | -1.71 | 62.35 | -7.85 | -10.18 |
| 21Q4 (10) | 0.49 | 1.91 | 6.8 | 16.59 | 20.3 | 3.75 | 21.59 | 43.55 | 232.15 | 1.85 | 177.94 | 3050.0 | 136.60 | 2.55 | -1.61 | 67.66 | 12.49 | -5.84 |
| 21Q3 (9) | 0.48 | 1.49 | -1.49 | 13.79 | -8.98 | -29.35 | 15.04 | -38.41 | 6936.36 | 0.67 | 2233.33 | 1300.0 | 133.20 | -4.57 | 7.49 | 60.15 | -18.57 | -14.22 |
| 21Q2 (8) | 0.48 | 6.05 | -8.49 | 15.15 | 12.72 | -22.23 | 24.42 | 138.24 | 355.6 | 0.03 | -31.43 | -62.86 | 139.58 | -1.77 | 5.96 | 73.87 | 6.41 | -8.37 |
| 21Q1 (7) | 0.45 | -2.63 | -9.25 | 13.44 | -15.95 | -42.09 | 10.25 | 57.69 | -86.54 | 0.04 | -29.17 | 0 | 142.10 | 2.36 | -0.36 | 69.42 | -3.4 | -20.39 |
| 20Q4 (6) | 0.46 | -6.0 | -16.75 | 15.99 | -18.08 | -35.55 | 6.50 | 3054.55 | 370.83 | 0.06 | 23.53 | 0 | 138.83 | 12.03 | 20.31 | 71.86 | 2.48 | 16.37 |
| 20Q3 (5) | 0.49 | -5.72 | -11.59 | 19.52 | 0.21 | -20.23 | -0.22 | -104.1 | -104.04 | 0.05 | -38.1 | 0 | 123.92 | -5.93 | 3.34 | 70.12 | -13.02 | 18.39 |
| 20Q2 (4) | 0.52 | 5.16 | 0.0 | 19.48 | -16.07 | 0.0 | 5.36 | -92.96 | 0.0 | 0.08 | 0 | 0.0 | 131.73 | -7.63 | 0.0 | 80.62 | -7.55 | 0.0 |
| 20Q1 (3) | 0.49 | -10.67 | 0.0 | 23.21 | -6.45 | 0.0 | 76.13 | 3272.08 | 0.0 | 0.00 | 0 | 0.0 | 142.61 | 23.59 | 0.0 | 87.20 | 41.21 | 0.0 |
| 19Q4 (2) | 0.55 | -0.18 | 0.0 | 24.81 | 1.39 | 0.0 | -2.40 | -144.04 | 0.0 | 0.00 | 0 | 0.0 | 115.39 | -3.78 | 0.0 | 61.75 | 4.25 | 0.0 |
| 19Q3 (1) | 0.55 | 0.0 | 0.0 | 24.47 | 0.0 | 0.0 | 5.45 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 119.92 | 0.0 | 0.0 | 59.23 | 0.0 | 0.0 |
