- 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) | 0.37 | 1.89 | 5.22 | -20.06 | 15.33 | -38.68 | 10.62 | -71.09 | 5.17 | 529.95 | 224.34 | -2.96 | 153.54 | 16.81 |
| 2022 (9) | 0.36 | -44.6 | 6.53 | -59.44 | 25.0 | -20.46 | 36.73 | 282.6 | 0.82 | -81.75 | 231.18 | 87.72 | 131.44 | 145.91 |
| 2021 (8) | 0.66 | -8.25 | 16.1 | -33.64 | 31.43 | 37.07 | 9.60 | 8627.27 | 4.50 | -9.48 | 123.15 | 3.77 | 53.45 | 51.93 |
| 2020 (7) | 0.72 | 18.07 | 24.26 | 56.42 | 22.93 | 4.42 | 0.11 | -98.46 | 4.97 | 0.0 | 118.68 | -16.03 | 35.18 | -42.5 |
| 2019 (6) | 0.61 | 7.8 | 15.51 | 37.14 | 21.96 | -15.34 | 7.16 | 12.4 | 4.97 | 540.29 | 141.34 | -8.61 | 61.18 | -9.26 |
| 2018 (5) | 0.56 | -13.92 | 11.31 | -15.47 | 25.94 | -7.36 | 6.37 | 35.24 | 0.78 | -70.35 | 154.66 | 19.13 | 67.42 | 62.26 |
| 2017 (4) | 0.66 | 1.0 | 13.38 | 9.76 | 28.0 | -5.76 | 4.71 | -52.33 | 2.62 | 109.69 | 129.83 | -5.19 | 41.55 | -33.9 |
| 2016 (3) | 0.65 | -2.6 | 12.19 | -8.07 | 29.71 | 7.76 | 9.88 | -22.39 | 1.25 | 15.54 | 136.94 | 6.87 | 62.86 | 45.24 |
| 2015 (2) | 0.67 | 16.27 | 13.26 | 146.01 | 27.57 | 10.1 | 12.73 | 22.88 | 1.08 | -45.13 | 128.14 | -11.77 | 43.28 | -37.93 |
| 2014 (1) | 0.57 | -3.49 | 5.39 | 6.94 | 25.04 | 28.15 | 10.36 | 46.33 | 1.97 | 0 | 145.23 | 10.53 | 69.73 | 13.18 |
| 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) | 0.30 | -11.41 | -14.15 | 3.82 | 1.06 | -1.8 | 2.42 | -88.44 | -90.87 | 128.50 | 1194.59 | 1708.52 | 279.28 | 17.02 | 24.35 | 174.26 | 15.76 | 23.76 |
| 24Q2 (19) | 0.34 | -0.5 | -13.61 | 3.78 | -15.06 | -6.9 | 20.93 | -19.53 | 9.93 | 9.93 | 34.05 | -6.62 | 238.65 | -7.48 | 21.17 | 150.54 | -14.18 | 14.72 |
| 24Q1 (18) | 0.34 | -9.28 | -6.12 | 4.45 | -14.75 | -29.81 | 26.01 | 1298.39 | 5101.92 | 7.40 | -95.46 | 146.83 | 257.94 | 14.98 | 12.81 | 175.42 | 14.25 | 21.91 |
| 23Q4 (17) | 0.37 | 7.36 | 1.89 | 5.22 | 34.19 | -20.06 | 1.86 | -92.99 | 119.96 | 163.00 | 2194.07 | 5333.33 | 224.34 | -0.11 | -2.96 | 153.54 | 9.05 | 16.81 |
| 23Q3 (16) | 0.35 | -10.86 | -21.98 | 3.89 | -4.19 | -44.82 | 26.52 | 39.29 | -44.88 | 7.11 | -33.16 | 136.84 | 224.59 | 14.03 | 19.24 | 140.80 | 7.3 | 24.51 |
| 23Q2 (15) | 0.39 | 8.12 | -31.09 | 4.06 | -35.96 | -65.33 | 19.04 | 3761.54 | -68.14 | 10.63 | 254.32 | 497.17 | 196.95 | -13.87 | 36.31 | 131.22 | -8.81 | 96.76 |
| 23Q1 (14) | 0.36 | -1.53 | -41.55 | 6.34 | -2.91 | -56.37 | -0.52 | 94.42 | -101.57 | 3.00 | 0.0 | -21.81 | 228.66 | -1.09 | 73.56 | 143.89 | 9.47 | 133.25 |
| 22Q4 (13) | 0.36 | -17.79 | -44.6 | 6.53 | -7.38 | -59.44 | -9.32 | -119.37 | -187.18 | 3.00 | 0.0 | -87.88 | 231.18 | 22.74 | 87.72 | 131.44 | 16.24 | 145.91 |
| 22Q3 (12) | 0.44 | -21.26 | -33.09 | 7.05 | -39.8 | -56.88 | 48.11 | -19.51 | 169.22 | 3.00 | 68.54 | -61.06 | 188.35 | 30.36 | 52.75 | 113.08 | 69.56 | 133.25 |
| 22Q2 (11) | 0.56 | -8.29 | -14.46 | 11.71 | -19.41 | -27.89 | 59.77 | 80.3 | 1196.53 | 1.78 | -53.61 | -95.91 | 144.49 | 9.67 | 15.85 | 66.69 | 8.11 | 34.48 |
| 22Q1 (10) | 0.61 | -6.66 | -5.53 | 14.53 | -9.75 | -12.47 | 33.15 | 210.1 | 670.93 | 3.84 | -84.5 | -92.01 | 131.75 | 6.98 | 2.91 | 61.69 | 15.42 | 21.97 |
| 21Q4 (9) | 0.66 | -0.72 | -8.25 | 16.1 | -1.53 | -33.64 | 10.69 | -40.18 | 319.96 | 24.75 | 221.27 | 74.02 | 123.15 | -0.13 | 3.77 | 53.45 | 10.25 | 51.93 |
| 21Q3 (8) | 0.66 | 0.67 | -6.14 | 16.35 | 0.68 | -29.4 | 17.87 | 287.64 | 1170.06 | 7.70 | -82.29 | -45.83 | 123.31 | -1.13 | 0.58 | 48.48 | -2.24 | 36.95 |
| 21Q2 (7) | 0.66 | 1.28 | -3.04 | 16.24 | -2.17 | -23.29 | 4.61 | 7.21 | 279.38 | 43.50 | -9.38 | 205.86 | 124.72 | -2.58 | -0.73 | 49.59 | -1.96 | 21.72 |
| 21Q1 (6) | 0.65 | -9.35 | 1.83 | 16.6 | -31.57 | -9.93 | 4.30 | 188.48 | -55.02 | 48.00 | 237.5 | 237.5 | 128.02 | 7.87 | -4.96 | 50.58 | 43.77 | 3.56 |
| 20Q4 (5) | 0.72 | 1.56 | 18.07 | 24.26 | 4.75 | 56.42 | -4.86 | -191.02 | 45.58 | 14.22 | 0.0 | 0 | 118.68 | -3.2 | -16.03 | 35.18 | -0.62 | -42.5 |
| 20Q3 (4) | 0.71 | 3.99 | 0.0 | 23.16 | 9.4 | 0.0 | -1.67 | 35.02 | 0.0 | 14.22 | 0.0 | 0.0 | 122.60 | -2.42 | 0.0 | 35.40 | -13.11 | 0.0 |
| 20Q2 (3) | 0.68 | 6.37 | 0.0 | 21.17 | 14.87 | 0.0 | -2.57 | -126.88 | 0.0 | 14.22 | 0.0 | 0.0 | 125.64 | -6.73 | 0.0 | 40.74 | -16.58 | 0.0 |
| 20Q1 (2) | 0.64 | 5.11 | 0.0 | 18.43 | 18.83 | 0.0 | 9.56 | 207.05 | 0.0 | 14.22 | 0 | 0.0 | 134.70 | -4.7 | 0.0 | 48.84 | -20.17 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 15.51 | 0.0 | 0.0 | -8.93 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 141.34 | 0.0 | 0.0 | 61.18 | 0.0 | 0.0 |
