- 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) | 0.44 | -10.23 | 6.05 | -40.04 | 41.13 | 10.65 | 7.90 | 270.89 | 0.58 | -92.04 | 183.09 | 14.8 | 83.79 | 47.0 |
| 2022 (9) | 0.49 | -0.55 | 10.09 | 3.17 | 37.17 | 15.83 | 2.13 | -85.31 | 7.22 | 427.78 | 159.48 | -1.76 | 57.00 | -10.62 |
| 2021 (8) | 0.49 | 7.28 | 9.78 | 21.19 | 32.09 | 19.6 | 14.50 | 501.66 | 1.37 | -97.89 | 162.33 | 1.88 | 63.77 | -8.26 |
| 2020 (7) | 0.46 | -2.58 | 8.07 | 3.46 | 26.83 | -14.91 | 2.41 | 0 | 65.00 | 400.0 | 159.34 | 3.33 | 69.51 | 46.37 |
| 2019 (6) | 0.47 | -2.45 | 7.8 | -27.91 | 31.53 | 2.94 | -5.75 | 0 | 13.00 | 0.0 | 154.20 | -1.63 | 47.49 | -21.15 |
| 2018 (5) | 0.48 | -10.79 | 10.82 | -22.27 | 30.63 | 6.84 | 3.24 | 0 | 13.00 | 110.0 | 156.76 | 11.11 | 60.23 | 5.89 |
| 2017 (4) | 0.54 | 8.84 | 13.92 | 25.52 | 28.67 | -2.35 | -7.64 | 0 | 6.19 | 0.0 | 141.08 | -8.51 | 56.88 | -19.81 |
| 2016 (3) | 0.50 | -10.07 | 11.09 | -29.18 | 29.36 | -15.83 | 2.91 | -77.9 | 6.19 | 814.29 | 154.20 | 9.18 | 70.93 | 18.3 |
| 2015 (2) | 0.55 | -7.08 | 15.66 | -15.49 | 34.88 | -9.05 | 13.17 | 0 | 0.68 | 0 | 141.23 | 8.55 | 59.96 | 20.21 |
| 2014 (1) | 0.59 | 16.93 | 18.53 | 33.02 | 38.35 | 12.3 | -4.32 | 0 | 0.00 | 0 | 130.10 | -10.66 | 49.88 | -34.17 |
| 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) | 0.55 | 5.93 | 19.67 | 10.83 | 25.49 | 35.21 | 7.47 | 2475.86 | 44.21 | 0.00 | -100.0 | -100.0 | 144.74 | -2.08 | -17.21 | 88.81 | 9.98 | 17.09 |
| 24Q2 (19) | 0.52 | 13.86 | 11.48 | 8.63 | 55.78 | 14.61 | 0.29 | -96.17 | -97.0 | 4.81 | 0.0 | 129.63 | 147.82 | -18.28 | -13.9 | 80.75 | -13.63 | 21.05 |
| 24Q1 (18) | 0.45 | 3.4 | -6.98 | 5.54 | -8.43 | -38.51 | 7.57 | -45.3 | 93.11 | 4.81 | 311.11 | -37.04 | 180.89 | -1.2 | 10.31 | 93.49 | 11.58 | 56.7 |
| 23Q4 (17) | 0.44 | -4.05 | -10.23 | 6.05 | -24.47 | -40.04 | 13.84 | 167.18 | 88.3 | 1.17 | -67.57 | -39.64 | 183.09 | 4.73 | 14.8 | 83.79 | 10.47 | 47.0 |
| 23Q3 (16) | 0.46 | -1.32 | -13.51 | 8.01 | 6.37 | -26.45 | 5.18 | -46.49 | 205.5 | 3.61 | 72.22 | -77.78 | 174.82 | 1.83 | 18.28 | 75.85 | 13.7 | 37.29 |
| 23Q2 (15) | 0.46 | -4.99 | -7.46 | 7.53 | -16.43 | -24.09 | 9.68 | 146.94 | 4509.52 | 2.10 | -72.58 | -87.1 | 171.68 | 4.69 | 6.86 | 66.71 | 11.82 | 16.59 |
| 23Q1 (14) | 0.49 | -0.2 | -7.8 | 9.01 | -10.7 | -17.34 | 3.92 | -46.67 | -8.41 | 7.65 | 294.12 | -52.94 | 163.99 | 2.83 | 7.06 | 59.66 | 4.67 | -2.0 |
| 22Q4 (13) | 0.49 | -7.56 | -0.55 | 10.09 | -7.35 | 3.17 | 7.35 | 249.69 | -56.84 | 1.94 | -88.06 | -56.72 | 159.48 | 7.9 | -1.76 | 57.00 | 3.17 | -10.62 |
| 22Q3 (12) | 0.53 | 5.58 | 3.94 | 10.89 | 9.78 | 6.56 | -4.91 | -2438.1 | -139.0 | 16.25 | 0.0 | 175.0 | 147.80 | -8.0 | -2.71 | 55.25 | -3.44 | 4.62 |
| 22Q2 (11) | 0.50 | -5.34 | 0.28 | 9.92 | -8.99 | 4.53 | 0.21 | -95.09 | -99.03 | 16.25 | 0.0 | 387.5 | 160.66 | 4.89 | 4.92 | 57.22 | -6.01 | -3.61 |
| 22Q1 (10) | 0.53 | 7.64 | 16.96 | 10.9 | 11.45 | 54.39 | 4.28 | -74.87 | 15.36 | 16.25 | 262.5 | -37.5 | 153.17 | -5.64 | -5.56 | 60.88 | -4.53 | -3.52 |
| 21Q4 (9) | 0.49 | -3.39 | 7.28 | 9.78 | -4.31 | 21.19 | 17.03 | 35.27 | 296.97 | 4.48 | -24.14 | -72.41 | 162.33 | 6.85 | 1.88 | 63.77 | 20.75 | -8.26 |
| 21Q3 (8) | 0.51 | 1.87 | 18.89 | 10.22 | 7.69 | 50.52 | 12.59 | -41.98 | 192.79 | 5.91 | 77.27 | -63.64 | 151.92 | -0.78 | -8.37 | 52.81 | -11.03 | -1.89 |
| 21Q2 (7) | 0.50 | 10.41 | 6.93 | 9.49 | 34.42 | 14.75 | 21.70 | 484.91 | 239.59 | 3.33 | -87.18 | -61.54 | 153.12 | -5.59 | -1.27 | 59.36 | -5.93 | -1.72 |
| 21Q1 (6) | 0.45 | -1.27 | -5.96 | 7.06 | -12.52 | -21.64 | 3.71 | -13.52 | 163.64 | 26.00 | 60.0 | 0 | 162.19 | 1.79 | 7.49 | 63.10 | -9.22 | 13.31 |
| 20Q4 (5) | 0.46 | 7.07 | -2.58 | 8.07 | 18.85 | 3.46 | 4.29 | -0.23 | 140.66 | 16.25 | 0.0 | 0 | 159.34 | -3.89 | 3.33 | 69.51 | 29.13 | 46.37 |
| 20Q3 (4) | 0.43 | -8.39 | 0.0 | 6.79 | -17.9 | 0.0 | 4.30 | -32.71 | 0.0 | 16.25 | 87.5 | 0.0 | 165.79 | 6.9 | 0.0 | 53.83 | -10.88 | 0.0 |
| 20Q2 (3) | 0.47 | -2.89 | 0.0 | 8.27 | -8.21 | 0.0 | 6.39 | 209.61 | 0.0 | 8.67 | 0 | 0.0 | 155.09 | 2.78 | 0.0 | 60.40 | 8.46 | 0.0 |
| 20Q1 (2) | 0.48 | 2.28 | 0.0 | 9.01 | 15.51 | 0.0 | -5.83 | 44.74 | 0.0 | 0.00 | 0 | 0.0 | 150.89 | -2.15 | 0.0 | 55.69 | 17.27 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | 7.8 | 0.0 | 0.0 | -10.55 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 154.20 | 0.0 | 0.0 | 47.49 | 0.0 | 0.0 |
