- 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) | 0.64 | 0.45 | 12.87 | -34.54 | 23.11 | -9.02 | -0.55 | 0 | 17.47 | 0.0 | 156.46 | 41.41 | 96.06 | 58.91 |
| 2022 (9) | 0.64 | 1.06 | 19.66 | 32.12 | 25.4 | -3.79 | 1.61 | -81.41 | 17.47 | 107.28 | 110.64 | -29.77 | 60.45 | -34.41 |
| 2021 (8) | 0.63 | 2.6 | 14.88 | 14.11 | 26.4 | 14.98 | 8.66 | -0.12 | 8.43 | 39.76 | 157.54 | -3.51 | 92.16 | -8.15 |
| 2020 (7) | 0.62 | -1.23 | 13.04 | -16.62 | 22.96 | 9.7 | 8.67 | 299.54 | 6.03 | -82.77 | 163.27 | 41.62 | 100.34 | 48.56 |
| 2019 (6) | 0.62 | 16.2 | 15.64 | 52.29 | 20.93 | -14.68 | 2.17 | -62.39 | 35.00 | 2625.19 | 115.29 | -7.14 | 67.54 | 0.27 |
| 2018 (5) | 0.54 | 8.18 | 10.27 | 27.9 | 24.53 | 10.3 | 5.77 | 18.97 | 1.28 | -66.2 | 124.16 | -11.12 | 67.36 | -24.01 |
| 2017 (4) | 0.50 | -4.81 | 8.03 | -16.87 | 22.24 | 15.05 | 4.85 | 634.85 | 3.80 | 128.82 | 139.69 | -0.56 | 88.64 | -11.12 |
| 2016 (3) | 0.52 | -15.84 | 9.66 | 11.68 | 19.33 | 13.71 | 0.66 | 1550.0 | 1.66 | 0.0 | 140.47 | 5.78 | 99.73 | 16.99 |
| 2015 (2) | 0.62 | 12.4 | 8.65 | 12.19 | 17.0 | 1.37 | 0.04 | -99.24 | 1.66 | 0.0 | 132.80 | 10.75 | 85.25 | 13.09 |
| 2014 (1) | 0.55 | 19.77 | 7.71 | 69.82 | 16.77 | 26.76 | 5.28 | -39.45 | 1.66 | 0 | 119.91 | -22.11 | 75.38 | -24.52 |
| 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) | 0.61 | -0.85 | -5.7 | 11.63 | -2.76 | -21.1 | 0.71 | -66.03 | 77.5 | 650.00 | 473.53 | 2595.5 | 169.20 | -2.29 | 14.54 | 106.72 | -1.51 | 20.11 |
| 24Q2 (19) | 0.61 | -2.86 | -7.47 | 11.96 | -6.56 | -42.64 | 2.09 | -52.93 | 120.0 | 113.33 | 328.57 | 369.98 | 173.16 | 5.27 | 58.57 | 108.36 | 7.78 | 67.12 |
| 24Q1 (18) | 0.63 | -1.87 | -2.33 | 12.8 | -0.54 | -35.32 | 4.44 | 63.84 | 184.25 | 26.44 | -24.44 | 9.66 | 164.49 | 5.13 | 54.55 | 100.54 | 4.66 | 73.46 |
| 23Q4 (17) | 0.64 | -0.23 | 0.45 | 12.87 | -12.69 | -34.54 | 2.71 | 577.5 | 185.76 | 35.00 | 45.14 | 45.14 | 156.46 | 5.92 | 41.41 | 96.06 | 8.11 | 58.91 |
| 23Q3 (16) | 0.64 | -2.71 | 0.26 | 14.74 | -29.3 | -24.41 | 0.40 | -57.89 | -38.46 | 24.11 | 0.0 | 0.0 | 147.72 | 35.27 | 28.16 | 88.85 | 37.03 | 47.08 |
| 23Q2 (15) | 0.66 | 2.54 | 2.89 | 20.85 | 5.36 | 35.13 | 0.95 | 118.03 | -78.16 | 24.11 | 0.0 | 0.0 | 109.20 | 2.6 | -24.72 | 64.84 | 11.87 | -16.03 |
| 23Q1 (14) | 0.65 | 0.92 | 1.3 | 19.79 | 0.66 | 32.29 | -5.27 | -66.77 | -235.82 | 24.11 | 0.0 | -28.75 | 106.43 | -3.81 | -28.81 | 57.96 | -4.12 | -31.1 |
| 22Q4 (13) | 0.64 | -0.42 | 1.06 | 19.66 | 0.82 | 32.12 | -3.16 | -586.15 | -197.53 | 24.11 | 0.0 | -70.85 | 110.64 | -4.01 | -29.77 | 60.45 | 0.07 | -34.41 |
| 22Q3 (12) | 0.64 | -0.16 | 1.97 | 19.5 | 26.38 | 36.36 | 0.65 | -85.06 | -92.8 | 24.11 | 0.0 | -26.77 | 115.26 | -20.54 | -28.54 | 60.41 | -21.77 | -36.93 |
| 22Q2 (11) | 0.64 | 0.96 | 1.01 | 15.43 | 3.14 | 8.89 | 4.35 | 12.11 | -60.7 | 24.11 | -28.75 | -22.21 | 145.06 | -2.98 | -8.26 | 77.22 | -8.2 | -17.69 |
| 22Q1 (10) | 0.64 | 0.68 | 0.97 | 14.96 | 0.54 | 5.2 | 3.88 | 19.75 | -72.7 | 33.85 | -59.09 | 46.83 | 149.51 | -5.1 | -6.64 | 84.12 | -8.72 | -14.82 |
| 21Q4 (9) | 0.63 | 0.48 | 2.6 | 14.88 | 4.06 | 14.11 | 3.24 | -64.12 | 103.45 | 82.73 | 151.23 | 317.61 | 157.54 | -2.33 | -3.51 | 92.16 | -3.79 | -8.15 |
| 21Q3 (8) | 0.63 | -1.1 | 2.11 | 14.3 | 0.92 | 16.45 | 9.03 | -18.43 | 11.07 | 32.93 | 6.22 | 86.66 | 161.29 | 2.0 | 8.47 | 95.79 | 2.1 | 10.92 |
| 21Q2 (7) | 0.64 | 0.92 | 3.78 | 14.17 | -0.35 | -8.11 | 11.07 | -22.1 | 35.5 | 31.00 | 34.48 | 70.93 | 158.12 | -1.26 | 24.67 | 93.82 | -4.99 | 29.25 |
| 21Q1 (6) | 0.63 | 2.3 | 1.74 | 14.22 | 9.05 | -6.45 | 14.21 | 115.15 | 370.53 | 23.05 | 16.36 | -55.47 | 160.14 | -1.92 | 40.14 | 98.75 | -1.58 | 53.77 |
| 20Q4 (5) | 0.62 | 0.0 | -1.23 | 13.04 | 6.19 | -16.62 | -93.81 | -1253.87 | -966.2 | 19.81 | 12.29 | -46.23 | 163.27 | 9.8 | 41.62 | 100.34 | 16.19 | 48.56 |
| 20Q3 (4) | 0.62 | 0.52 | 0.0 | 12.28 | -20.36 | 0.0 | 8.13 | -0.49 | 0.0 | 17.64 | -2.73 | 0.0 | 148.70 | 17.24 | 0.0 | 86.36 | 18.97 | 0.0 |
| 20Q2 (3) | 0.61 | -1.06 | 0.0 | 15.42 | 1.45 | 0.0 | 8.17 | 170.53 | 0.0 | 18.14 | -64.97 | 0.0 | 126.83 | 10.99 | 0.0 | 72.59 | 13.03 | 0.0 |
| 20Q1 (2) | 0.62 | -0.69 | 0.0 | 15.2 | -2.81 | 0.0 | 3.02 | -72.11 | 0.0 | 51.77 | 40.52 | 0.0 | 114.27 | -0.88 | 0.0 | 64.22 | -4.92 | 0.0 |
| 19Q4 (1) | 0.62 | 0.0 | 0.0 | 15.64 | 0.0 | 0.0 | 10.83 | 0.0 | 0.0 | 36.84 | 0.0 | 0.0 | 115.29 | 0.0 | 0.0 | 67.54 | 0.0 | 0.0 |
