- 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) | 0.34 | -56.91 | 0.07 | -92.55 | 1.94 | -31.93 | -15.71 | 0 | 0.00 | 0 | 257.86 | 29.92 | 215.33 | 79.58 |
| 2022 (9) | 0.79 | -11.27 | 0.94 | -27.13 | 2.85 | 7.14 | -9.82 | 0 | 0.00 | 0 | 198.48 | 18.89 | 119.91 | 16.85 |
| 2021 (8) | 0.89 | 43.24 | 1.29 | 4.03 | 2.66 | -3.62 | -53.36 | 0 | 0.00 | 0 | 166.94 | -23.79 | 102.62 | -36.25 |
| 2020 (7) | 0.62 | -26.18 | 1.24 | -78.05 | 2.76 | -23.97 | -2.22 | 0 | 0.00 | 0 | 219.05 | 21.9 | 160.98 | 419.96 |
| 2019 (6) | 0.84 | 13.5 | 5.65 | -11.72 | 3.63 | -14.18 | -6.54 | 0 | 0.00 | 0 | 179.69 | 138.47 | 30.96 | 32.42 |
| 2018 (5) | 0.74 | 7.17 | 6.4 | -2.29 | 4.23 | -34.32 | -4.88 | 0 | 0.00 | 0 | 75.35 | -16.71 | 23.38 | -39.51 |
| 2017 (4) | 0.69 | 9.49 | 6.55 | -11.49 | 6.44 | -5.43 | -7.13 | 0 | 0.00 | 0 | 90.47 | 18.56 | 38.65 | -19.5 |
| 2016 (3) | 0.63 | 13.25 | 7.4 | 4.67 | 6.81 | -10.16 | -4.85 | 0 | 0.00 | 0 | 76.31 | -12.39 | 48.01 | -22.71 |
| 2015 (2) | 0.56 | -7.16 | 7.07 | 14.96 | 7.58 | -12.47 | -1.53 | 0 | 0.00 | 0 | 87.10 | -33.35 | 62.12 | 79.54 |
| 2014 (1) | 0.60 | -3.72 | 6.15 | -31.28 | 8.66 | 11.6 | -1.42 | 0 | 0.00 | 0 | 130.68 | 56.35 | 34.60 | 40.08 |
| 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) | 0.32 | 12.42 | -20.1 | 0.21 | 0.0 | -70.83 | -185.91 | -72.17 | -46.29 | 0.45 | 0.0 | 0.0 | 250.58 | -11.88 | -12.22 | 199.91 | -9.81 | -15.6 |
| 24Q2 (19) | 0.28 | 5.29 | -28.86 | 0.21 | 0.0 | -74.7 | -107.98 | 18.72 | -399.94 | 0.45 | 0.0 | 0.0 | 284.37 | -6.27 | -7.48 | 221.65 | -9.58 | -9.99 |
| 24Q1 (18) | 0.27 | -21.32 | -39.96 | 0.21 | -53.33 | -78.57 | -132.85 | -2627.93 | -379.78 | 0.45 | 0.0 | -68.85 | 303.40 | 17.66 | -31.21 | 245.14 | 13.84 | -29.22 |
| 23Q4 (17) | 0.34 | -14.21 | -56.91 | 0.45 | -37.5 | -56.73 | -4.87 | 96.17 | -659.77 | 0.45 | 0.0 | -68.85 | 257.86 | -9.67 | 29.92 | 215.33 | -9.09 | 79.58 |
| 23Q3 (16) | 0.40 | 0.1 | -50.27 | 0.72 | -13.25 | -32.08 | -127.08 | -453.0 | -1396.82 | 0.45 | 0.0 | -68.85 | 285.46 | -7.12 | 50.27 | 236.87 | -3.81 | 122.35 |
| 23Q2 (15) | 0.40 | -11.14 | -50.02 | 0.83 | -15.31 | -25.89 | 36.00 | 230.01 | 152.45 | 0.45 | -68.85 | -68.85 | 307.35 | -30.31 | 76.91 | 246.26 | -28.9 | 187.49 |
| 23Q1 (14) | 0.45 | -43.52 | -51.66 | 0.98 | -5.77 | -20.33 | -27.69 | -3282.76 | 31.75 | 1.44 | 0.0 | 588.24 | 441.03 | 122.2 | 168.79 | 346.34 | 188.83 | 278.51 |
| 22Q4 (13) | 0.79 | -1.0 | -11.27 | 1.04 | -1.89 | -19.38 | 0.87 | 110.25 | 100.77 | 1.44 | 0.0 | 588.24 | 198.48 | 4.48 | 18.89 | 119.91 | 12.56 | 16.85 |
| 22Q3 (12) | 0.80 | 0.6 | 13.71 | 1.06 | -5.36 | -16.54 | -8.49 | -159.54 | 64.58 | 1.44 | 0.0 | 588.24 | 189.97 | 9.35 | 8.13 | 106.53 | 24.36 | -5.04 |
| 22Q2 (11) | 0.79 | -14.05 | 18.3 | 1.12 | -8.94 | -8.2 | 14.26 | 135.15 | 154.87 | 1.44 | 588.24 | 588.24 | 173.73 | 5.88 | -4.4 | 85.66 | -6.38 | -29.39 |
| 22Q1 (10) | 0.92 | 3.66 | 43.3 | 1.23 | -4.65 | 0.0 | -40.57 | 63.98 | -29.12 | 0.21 | 0.0 | 0.0 | 164.08 | -1.71 | -18.02 | 91.50 | -10.84 | -33.84 |
| 21Q4 (9) | 0.89 | 26.87 | 43.24 | 1.29 | 1.57 | 4.03 | -112.62 | -369.84 | -17.63 | 0.21 | 0.0 | 0.0 | 166.94 | -4.98 | -23.79 | 102.62 | -8.52 | -36.25 |
| 21Q3 (8) | 0.70 | 4.66 | 15.86 | 1.27 | 4.1 | 2.42 | -23.97 | 7.77 | 57.17 | 0.21 | 0.0 | 0.0 | 175.69 | -3.32 | -18.5 | 112.18 | -7.53 | -21.67 |
| 21Q2 (7) | 0.67 | 4.11 | 13.47 | 1.22 | -0.81 | -1.61 | -25.99 | 17.28 | -176.2 | 0.21 | 0.0 | 0.0 | 181.73 | -9.2 | -14.62 | 121.31 | -12.28 | -14.43 |
| 21Q1 (6) | 0.65 | 3.61 | 23.2 | 1.23 | -0.81 | -3.91 | -31.42 | 67.18 | -166.38 | 0.21 | 0.0 | 0.0 | 200.15 | -8.63 | -20.43 | 138.30 | -14.09 | -20.98 |
| 20Q4 (5) | 0.62 | 2.62 | -26.18 | 1.24 | 0.0 | -77.74 | -95.74 | -71.06 | -412.53 | 0.21 | 0.0 | 0 | 219.05 | 1.62 | 21.9 | 160.98 | 12.41 | 419.96 |
| 20Q3 (4) | 0.61 | 2.5 | 0.0 | 1.24 | 0.0 | 0.0 | -55.97 | -494.79 | 0.0 | 0.21 | 0.0 | 0.0 | 215.56 | 1.28 | 0.0 | 143.21 | 1.02 | 0.0 |
| 20Q2 (3) | 0.59 | 13.04 | 0.0 | 1.24 | -3.12 | 0.0 | -9.41 | -119.88 | 0.0 | 0.21 | 0.0 | 0.0 | 212.84 | -15.39 | 0.0 | 141.76 | -19.0 | 0.0 |
| 20Q1 (2) | 0.52 | -37.92 | 0.0 | 1.28 | -77.02 | 0.0 | 47.33 | 353.37 | 0.0 | 0.21 | 0 | 0.0 | 251.54 | 39.99 | 0.0 | 175.02 | 465.31 | 0.0 |
| 19Q4 (1) | 0.84 | 0.0 | 0.0 | 5.57 | 0.0 | 0.0 | -18.68 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 179.69 | 0.0 | 0.0 | 30.96 | 0.0 | 0.0 |
