- 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) | 0.30 | -31.25 | 3.9 | -46.5 | 11.93 | -33.39 | 25.01 | 53.44 | 0.95 | -68.25 | 277.92 | 46.14 | 203.42 | 73.58 |
| 2022 (9) | 0.44 | -18.09 | 7.29 | -36.44 | 17.91 | -1.92 | 16.30 | 273.85 | 3.00 | -88.39 | 190.18 | 6.2 | 117.19 | -4.1 |
| 2021 (8) | 0.54 | 1.36 | 11.47 | -1.04 | 18.26 | 3.93 | 4.36 | 181.29 | 25.83 | -64.27 | 179.07 | 10.63 | 122.20 | 8.93 |
| 2020 (7) | 0.53 | -0.94 | 11.59 | -7.06 | 17.57 | -13.15 | 1.55 | -45.99 | 72.30 | 134.31 | 161.86 | -6.96 | 112.18 | 16.76 |
| 2019 (6) | 0.53 | -3.48 | 12.47 | -6.24 | 20.23 | -19.11 | 2.87 | -51.85 | 30.86 | 201.28 | 173.96 | -1.35 | 96.08 | 8.03 |
| 2018 (5) | 0.55 | -3.1 | 13.3 | 23.61 | 25.01 | -25.52 | 5.96 | -57.34 | 10.24 | 136.93 | 176.34 | 16.25 | 88.94 | 5.98 |
| 2017 (4) | 0.57 | 4.94 | 10.76 | 17.21 | 33.58 | 20.32 | 13.97 | -27.47 | 4.32 | 19.97 | 151.69 | -3.36 | 83.92 | -13.56 |
| 2016 (3) | 0.54 | 20.67 | 9.18 | 27.68 | 27.91 | 17.22 | 19.26 | 73.2 | 3.60 | -24.34 | 156.97 | -30.21 | 97.08 | -27.52 |
| 2015 (2) | 0.45 | -7.48 | 7.19 | -8.06 | 23.81 | 6.34 | 11.12 | 27.67 | 4.76 | 51.42 | 224.91 | 72.28 | 133.94 | 80.27 |
| 2014 (1) | 0.49 | -11.48 | 7.82 | -17.34 | 22.39 | 23.36 | 8.71 | 44.44 | 3.15 | 0 | 130.55 | -38.07 | 74.30 | -39.07 |
| 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) | 0.20 | -19.18 | -41.88 | 1.49 | -37.92 | -71.29 | 45.89 | 25.28 | 60.9 | 2.90 | -47.51 | 92.82 | 314.52 | 7.5 | 6.85 | 225.03 | 5.09 | 3.74 |
| 24Q2 (19) | 0.24 | -25.52 | -39.88 | 2.4 | -28.78 | -62.85 | 36.63 | -40.47 | -14.14 | 5.52 | 92.9 | -33.98 | 292.57 | 23.88 | 22.35 | 214.14 | 19.23 | 114.81 |
| 24Q1 (18) | 0.32 | 7.21 | -24.59 | 3.37 | -13.59 | -46.25 | 61.53 | 322.31 | 352.43 | 2.86 | 90.44 | -80.25 | 236.17 | -15.02 | 28.45 | 179.60 | -11.71 | 71.42 |
| 23Q4 (17) | 0.30 | -9.95 | -31.25 | 3.9 | -24.86 | -46.5 | 14.57 | -48.91 | 16.75 | 1.50 | 0.0 | -91.81 | 277.92 | -5.59 | 46.14 | 203.42 | -6.22 | 73.58 |
| 23Q3 (16) | 0.34 | -16.39 | -27.96 | 5.19 | -19.66 | -41.55 | 28.52 | -33.15 | 71.29 | 1.50 | -82.03 | -87.22 | 294.37 | 23.1 | 57.06 | 216.92 | 117.59 | 79.87 |
| 23Q2 (15) | 0.40 | -6.58 | -19.31 | 6.46 | 3.03 | -39.91 | 42.66 | 213.68 | 161.08 | 8.36 | -42.29 | -42.13 | 239.13 | 30.06 | 29.28 | 99.69 | -4.85 | -19.6 |
| 23Q1 (14) | 0.43 | -2.25 | -17.52 | 6.27 | -13.99 | -44.27 | 13.60 | 8.97 | -31.38 | 14.48 | -21.0 | -4.43 | 183.86 | -3.32 | 4.19 | 104.77 | -10.6 | -11.99 |
| 22Q4 (13) | 0.44 | -5.64 | -18.09 | 7.29 | -17.91 | -36.44 | 12.48 | -25.05 | -5.67 | 18.33 | 56.03 | -36.13 | 190.18 | 1.47 | 6.2 | 117.19 | -2.83 | -4.1 |
| 22Q3 (12) | 0.47 | -6.35 | -10.49 | 8.88 | -17.4 | -16.07 | 16.65 | 1.9 | 194.69 | 11.75 | -18.65 | -81.55 | 187.42 | 1.32 | 19.41 | 120.60 | -2.74 | 17.8 |
| 22Q2 (11) | 0.50 | -4.51 | -3.81 | 10.75 | -4.44 | 6.23 | 16.34 | -17.56 | 685.66 | 14.44 | -4.69 | -88.01 | 184.97 | 4.82 | 17.73 | 124.00 | 4.17 | 18.26 |
| 22Q1 (10) | 0.52 | -2.92 | 0.35 | 11.25 | -1.92 | 7.24 | 19.82 | 49.81 | 4509.3 | 15.16 | -47.2 | -87.42 | 176.47 | -1.45 | 11.83 | 119.04 | -2.59 | 9.5 |
| 21Q4 (9) | 0.54 | 3.11 | 1.36 | 11.47 | 8.41 | -1.04 | 13.23 | 134.16 | 128.1 | 28.70 | -54.94 | -76.18 | 179.07 | 14.09 | 10.63 | 122.20 | 19.36 | 8.93 |
| 21Q3 (8) | 0.52 | 0.64 | -2.27 | 10.58 | 4.55 | -15.7 | 5.65 | 302.51 | -39.31 | 63.70 | -47.14 | 63.73 | 156.95 | -0.11 | -8.8 | 102.38 | -2.36 | -6.72 |
| 21Q2 (7) | 0.52 | -0.39 | -4.68 | 10.12 | -3.53 | -20.25 | -2.79 | -748.84 | -224.42 | 120.50 | 0.0 | -55.91 | 157.12 | -0.43 | -4.29 | 104.85 | -3.55 | 14.95 |
| 21Q1 (6) | 0.52 | -1.94 | -3.92 | 10.49 | -9.49 | -13.52 | 0.43 | -92.59 | 106.74 | 120.50 | 0.0 | -58.16 | 157.80 | -2.51 | -2.13 | 108.71 | -3.09 | 26.0 |
| 20Q4 (5) | 0.53 | -0.58 | -0.94 | 11.59 | -7.65 | -7.06 | 5.80 | -37.7 | 260.25 | 120.50 | 209.73 | -58.16 | 161.86 | -5.95 | -7.5 | 112.18 | 2.21 | 16.76 |
| 20Q3 (4) | 0.53 | -1.84 | 0.0 | 12.55 | -1.1 | 0.0 | 9.31 | 1182.56 | 0.0 | 38.90 | -85.77 | 0.0 | 172.10 | 4.84 | 0.0 | 109.75 | 20.33 | 0.0 |
| 20Q2 (3) | 0.54 | 0.41 | 0.0 | 12.69 | 4.62 | 0.0 | -0.86 | 86.52 | 0.0 | 273.33 | -5.09 | 0.0 | 164.16 | 1.81 | 0.0 | 91.21 | 5.71 | 0.0 |
| 20Q1 (2) | 0.54 | 1.1 | 0.0 | 12.13 | -2.73 | 0.0 | -6.38 | -496.27 | 0.0 | 288.00 | 0.0 | 0.0 | 161.24 | -7.86 | 0.0 | 86.28 | -10.2 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 12.47 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | 288.00 | 0.0 | 0.0 | 174.99 | 0.0 | 0.0 | 96.08 | 0.0 | 0.0 |
