- 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) | 0.65 | 6.52 | 121.62 | 21.62 | 86.71 | -7.6 | -0.08 | 0 | 11.60 | 0.0 | 136.93 | 15.0 | 81.18 | 8.62 |
| 2022 (9) | 0.61 | 17.33 | 100.0 | 110.08 | 93.84 | 4.87 | -1.11 | 0 | 11.60 | 0.0 | 119.07 | -30.34 | 74.74 | -33.51 |
| 2021 (8) | 0.52 | 12.1 | 47.6 | 35.69 | 89.48 | 9.34 | 5.72 | -25.42 | 11.60 | 156.44 | 170.93 | -34.28 | 112.41 | -41.55 |
| 2020 (7) | 0.47 | 10.42 | 35.08 | -9.24 | 81.84 | 3.59 | 7.67 | 223.63 | 4.52 | -68.99 | 260.07 | 18.74 | 192.33 | 19.19 |
| 2019 (6) | 0.42 | -2.0 | 38.65 | -17.4 | 79.0 | 27.5 | 2.37 | 0 | 14.58 | 4274.85 | 219.02 | 0.22 | 161.36 | 0.27 |
| 2018 (5) | 0.43 | 30.65 | 46.79 | 51.96 | 61.96 | -3.25 | -0.74 | 0 | 0.33 | 0.0 | 218.55 | 39.19 | 160.92 | 35.28 |
| 2017 (4) | 0.33 | -0.39 | 30.79 | 290.24 | 64.04 | -13.15 | 5.99 | -74.63 | 0.33 | 33500.0 | 157.02 | -50.81 | 118.95 | -52.94 |
| 2016 (3) | 0.33 | 4.39 | 7.89 | 2.73 | 73.74 | -9.21 | 23.61 | -43.37 | 0.00 | -98.63 | 319.23 | -17.37 | 252.77 | -20.76 |
| 2015 (2) | 0.32 | 2.1 | 7.68 | 85.96 | 81.22 | 12.71 | 41.69 | 66.16 | 0.07 | -23.49 | 386.32 | 18.75 | 318.99 | 33.59 |
| 2014 (1) | 0.31 | -8.06 | 4.13 | -76.91 | 72.06 | 22.16 | 25.09 | 123.22 | 0.09 | 0 | 325.31 | 61.41 | 238.79 | 67.3 |
| 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) | 0.65 | -1.54 | 4.47 | 131.27 | 2.61 | 14.13 | 5.67 | 292.2 | 297.56 | 22.30 | -65.96 | -65.96 | 123.99 | -3.27 | -19.24 | 70.36 | -15.01 | -19.68 |
| 24Q2 (19) | 0.66 | -0.08 | 6.63 | 127.93 | 3.22 | 17.13 | -2.95 | 22.37 | -191.9 | 65.51 | 0.0 | 0.0 | 128.18 | -0.23 | 4.33 | 82.79 | 1.43 | 9.98 |
| 24Q1 (18) | 0.66 | 1.92 | 8.08 | 123.94 | 1.91 | 29.54 | -3.80 | -79.25 | -250.79 | 65.51 | 0.0 | -4.1 | 128.47 | -6.18 | 0.3 | 81.62 | 0.54 | 0.6 |
| 23Q4 (17) | 0.65 | 4.19 | 6.52 | 121.62 | 5.74 | 21.62 | -2.12 | 26.13 | -199.07 | 65.51 | 0.0 | -24.88 | 136.93 | -10.81 | 15.0 | 81.18 | -7.33 | 8.62 |
| 23Q3 (16) | 0.63 | 0.5 | 4.4 | 115.02 | 5.31 | 20.35 | -2.87 | -189.41 | -263.29 | 65.51 | 0.0 | -24.88 | 153.52 | 24.96 | 36.0 | 87.60 | 16.37 | 19.28 |
| 23Q2 (15) | 0.62 | 1.28 | 5.56 | 109.22 | 14.15 | 50.3 | 3.21 | 27.38 | 247.25 | 65.51 | -4.1 | -24.88 | 122.86 | -4.08 | -14.14 | 75.28 | -7.21 | -18.14 |
| 23Q1 (14) | 0.61 | 0.44 | 13.7 | 95.68 | -4.32 | 52.53 | 2.52 | 17.76 | 128.47 | 68.30 | -21.67 | -21.67 | 128.09 | 7.58 | -27.36 | 81.13 | 8.55 | -24.59 |
| 22Q4 (13) | 0.61 | 2.12 | 17.33 | 100.0 | 4.64 | 110.08 | 2.14 | 370.89 | 58.52 | 87.20 | 0.0 | 0.0 | 119.07 | 5.48 | -30.34 | 74.74 | 1.77 | -33.51 |
| 22Q3 (12) | 0.60 | 1.61 | 17.53 | 95.57 | 31.51 | 96.08 | -0.79 | 63.76 | -125.57 | 87.20 | 0.0 | 0.0 | 112.88 | -21.11 | -43.25 | 73.44 | -20.14 | -49.16 |
| 22Q2 (11) | 0.59 | 9.1 | 23.23 | 72.67 | 15.85 | 77.2 | -2.18 | 75.37 | -128.57 | 87.20 | 0.0 | 463.74 | 143.09 | -18.85 | -32.47 | 91.96 | -14.53 | -38.76 |
| 22Q1 (10) | 0.54 | 3.64 | 16.91 | 62.73 | 31.79 | 69.86 | -8.85 | -755.56 | -197.36 | 87.20 | 0.0 | 357.79 | 176.33 | 3.16 | -28.65 | 107.59 | -4.29 | -37.88 |
| 21Q4 (9) | 0.52 | 2.29 | 12.1 | 47.6 | -2.34 | 35.69 | 1.35 | -56.31 | -90.98 | 87.20 | 0.0 | 756.97 | 170.93 | -14.07 | -34.28 | 112.41 | -22.18 | -41.55 |
| 21Q3 (8) | 0.51 | 6.54 | 8.26 | 48.74 | 18.85 | 38.23 | 3.09 | -59.5 | -80.42 | 87.20 | 463.74 | 678.23 | 198.92 | -6.12 | -27.83 | 144.45 | -3.8 | -33.32 |
| 21Q2 (7) | 0.48 | 3.5 | 6.69 | 41.01 | 11.05 | -1.63 | 7.63 | -16.06 | -21.82 | 15.47 | -18.79 | 27.03 | 211.88 | -14.27 | 5.67 | 150.16 | -13.31 | -1.41 |
| 21Q1 (6) | 0.46 | -0.62 | 8.29 | 36.93 | 5.27 | -11.88 | 9.09 | -39.24 | 393.23 | 19.05 | 87.2 | 37.03 | 247.14 | -4.97 | 13.15 | 173.21 | -9.94 | 8.38 |
| 20Q4 (5) | 0.47 | -1.21 | 10.42 | 35.08 | -0.51 | -9.24 | 14.96 | -5.2 | 118.08 | 10.18 | -9.19 | -26.8 | 260.07 | -5.65 | 18.74 | 192.33 | -11.21 | 19.19 |
| 20Q3 (4) | 0.47 | 4.99 | 0.0 | 35.26 | -15.42 | 0.0 | 15.78 | 61.68 | 0.0 | 11.20 | -7.98 | 0.0 | 275.64 | 37.47 | 0.0 | 216.62 | 42.23 | 0.0 |
| 20Q2 (3) | 0.45 | 5.06 | 0.0 | 41.69 | -0.52 | 0.0 | 9.76 | 414.84 | 0.0 | 12.18 | -12.4 | 0.0 | 200.51 | -8.2 | 0.0 | 152.30 | -4.71 | 0.0 |
| 20Q1 (2) | 0.43 | 1.33 | 0.0 | 41.91 | 8.43 | 0.0 | -3.10 | -145.19 | 0.0 | 13.90 | 0.0 | 0.0 | 218.42 | -0.27 | 0.0 | 159.82 | -0.95 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 38.65 | 0.0 | 0.0 | 6.86 | 0.0 | 0.0 | 13.90 | 0.0 | 0.0 | 219.02 | 0.0 | 0.0 | 161.36 | 0.0 | 0.0 |
