- 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) | 0.49 | 0.9 | 20.84 | -9.67 | 36.05 | -27.96 | -1.62 | 0 | 1.34 | 0.0 | 152.31 | 7.29 | 115.34 | 16.02 |
| 2022 (9) | 0.49 | -9.42 | 23.07 | 10.44 | 50.04 | 4.88 | 10.23 | 15.2 | 1.34 | 11.3 | 141.96 | 20.87 | 99.41 | 32.32 |
| 2021 (8) | 0.54 | 0.02 | 20.89 | -11.82 | 47.71 | -3.44 | 8.88 | 27.95 | 1.21 | -36.72 | 117.45 | -8.4 | 75.13 | -12.3 |
| 2020 (7) | 0.54 | -9.04 | 23.69 | 10.19 | 49.41 | 11.38 | 6.94 | 140.14 | 1.91 | -71.99 | 128.22 | 1.41 | 85.67 | 15.36 |
| 2019 (6) | 0.60 | 4.77 | 21.5 | -3.63 | 44.36 | 24.4 | 2.89 | 29.02 | 6.81 | -58.53 | 126.44 | 4.78 | 74.26 | 2.26 |
| 2018 (5) | 0.57 | -3.17 | 22.31 | 20.53 | 35.66 | -0.72 | 2.24 | -70.13 | 16.41 | 758.03 | 120.67 | 4.08 | 72.62 | -4.23 |
| 2017 (4) | 0.59 | 5.24 | 18.51 | 37.52 | 35.92 | 26.21 | 7.50 | 63.04 | 1.91 | -16.73 | 115.94 | -10.39 | 75.83 | -10.32 |
| 2016 (3) | 0.56 | -3.28 | 13.46 | -22.29 | 28.46 | 21.31 | 4.60 | 0 | 2.30 | 0 | 129.38 | 37.76 | 84.56 | 43.57 |
| 2015 (2) | 0.58 | -2.4 | 17.32 | -23.16 | 23.46 | -11.44 | -6.09 | 0 | 0.00 | 0 | 93.92 | -31.04 | 58.90 | -38.94 |
| 2014 (1) | 0.59 | -0.52 | 22.54 | -0.04 | 26.49 | -0.08 | -1.22 | 0 | 0.00 | 0 | 136.20 | 23.94 | 96.47 | 26.7 |
| 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) | 0.49 | 6.33 | -3.32 | 19.8 | -1.05 | -9.59 | -5.32 | -293.45 | -229.76 | 397.50 | 0.0 | 2303.49 | 140.39 | -13.5 | 7.37 | 98.98 | -18.21 | -2.82 |
| 24Q1 (19) | 0.46 | -6.41 | -5.53 | 20.01 | -3.98 | -19.54 | 2.75 | 131.0 | 131.61 | 397.50 | 7385.39 | 8531.84 | 162.30 | 6.56 | 18.64 | 121.02 | 4.92 | 15.95 |
| 23Q4 (18) | 0.49 | 2.08 | 0.9 | 20.84 | 4.36 | -9.67 | -8.87 | -198.45 | -2028.26 | 5.31 | 0.0 | 15.32 | 152.31 | 20.58 | 7.29 | 115.34 | 24.33 | 16.02 |
| 23Q3 (17) | 0.48 | -4.83 | -4.4 | 19.97 | -8.81 | -9.14 | 9.01 | 119.76 | -24.6 | 5.31 | -67.89 | 15.32 | 126.31 | -3.4 | -4.51 | 92.77 | -8.92 | 1.88 |
| 23Q2 (16) | 0.51 | 3.9 | -3.41 | 21.9 | -11.94 | 8.79 | 4.10 | 147.13 | -69.99 | 16.54 | 259.14 | 274.91 | 130.75 | -4.42 | 1.18 | 101.85 | -2.41 | 16.0 |
| 23Q1 (15) | 0.49 | -0.04 | -3.75 | 24.87 | 7.8 | 32.36 | -8.70 | -1991.3 | -148.15 | 4.61 | 0.0 | 91.55 | 136.80 | -3.63 | 12.36 | 104.37 | 4.99 | 25.72 |
| 22Q4 (14) | 0.49 | -3.27 | -9.42 | 23.07 | 4.96 | 10.44 | 0.46 | -96.15 | -97.08 | 4.61 | 0.0 | 62.39 | 141.96 | 7.33 | 20.87 | 99.41 | 9.17 | 32.32 |
| 22Q3 (13) | 0.51 | -3.85 | -8.02 | 21.98 | 9.19 | -2.01 | 11.95 | -12.52 | 30.6 | 4.61 | 4.39 | 20.57 | 132.27 | 2.35 | 20.06 | 91.06 | 3.71 | 26.68 |
| 22Q2 (12) | 0.53 | 3.53 | 4.06 | 20.13 | 7.13 | -4.6 | 13.66 | -24.41 | 226.01 | 4.41 | 83.49 | -68.41 | 129.23 | 6.14 | 5.53 | 87.80 | 5.76 | 15.44 |
| 22Q1 (11) | 0.51 | -5.93 | -0.62 | 18.79 | -10.05 | -12.56 | 18.07 | 14.73 | 154.15 | 2.40 | -15.22 | -74.67 | 121.75 | 3.66 | -8.75 | 83.02 | 10.5 | -3.59 |
| 21Q4 (10) | 0.54 | -1.78 | 0.02 | 20.89 | -6.87 | -11.82 | 15.75 | 72.13 | 95.9 | 2.84 | -25.75 | -60.46 | 117.45 | 6.61 | -8.4 | 75.13 | 4.52 | -12.3 |
| 21Q3 (9) | 0.55 | 8.78 | -3.42 | 22.43 | 6.3 | -15.26 | 9.15 | 118.38 | 5.78 | 3.82 | -72.65 | -51.8 | 110.17 | -10.04 | -17.05 | 71.88 | -5.5 | -21.27 |
| 21Q2 (8) | 0.51 | -1.13 | -13.97 | 21.1 | -1.81 | -16.7 | 4.19 | -41.07 | -56.31 | 13.96 | 47.09 | 160.01 | 122.46 | -8.21 | -2.69 | 76.06 | -11.67 | -9.43 |
| 21Q1 (7) | 0.51 | -5.32 | -11.13 | 21.49 | -9.29 | -1.24 | 7.11 | -11.57 | 253.73 | 9.49 | 32.37 | -80.49 | 133.42 | 4.06 | -0.54 | 86.11 | 0.51 | 8.3 |
| 20Q4 (6) | 0.54 | -5.15 | -9.04 | 23.69 | -10.5 | 10.19 | 8.04 | -7.05 | 56.73 | 7.17 | -9.49 | -37.52 | 128.22 | -3.46 | 1.41 | 85.67 | -6.17 | 15.36 |
| 20Q3 (5) | 0.57 | -3.11 | -2.58 | 26.47 | 4.5 | 23.81 | 8.65 | -9.8 | 282.74 | 7.92 | 47.55 | -66.69 | 132.81 | 5.53 | 15.37 | 91.30 | 8.72 | 38.94 |
| 20Q2 (4) | 0.59 | 2.13 | 0.0 | 25.33 | 16.41 | 0.0 | 9.59 | 377.11 | 0.0 | 5.37 | -88.96 | 0.0 | 125.85 | -6.18 | 0.0 | 83.98 | 5.62 | 0.0 |
| 20Q1 (3) | 0.58 | -3.09 | 0.0 | 21.76 | 1.21 | 0.0 | 2.01 | -60.82 | 0.0 | 48.65 | 323.84 | 0.0 | 134.14 | 6.09 | 0.0 | 79.51 | 7.07 | 0.0 |
| 19Q4 (2) | 0.60 | 1.59 | 0.0 | 21.5 | 0.56 | 0.0 | 5.13 | 126.99 | 0.0 | 11.48 | -51.75 | 0.0 | 126.44 | 9.83 | 0.0 | 74.26 | 13.01 | 0.0 |
| 19Q3 (1) | 0.59 | 0.0 | 0.0 | 21.38 | 0.0 | 0.0 | 2.26 | 0.0 | 0.0 | 23.79 | 0.0 | 0.0 | 115.12 | 0.0 | 0.0 | 65.71 | 0.0 | 0.0 |
