- 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) | 0.32 | -10.8 | 15.27 | -28.81 | 94.32 | -10.77 | 11.49 | -72.25 | 0.00 | 0 | 191.10 | 9.71 | 73.95 | 5.55 |
| 2022 (9) | 0.36 | 11.68 | 21.45 | 16.45 | 105.71 | 14.91 | 41.41 | -11.48 | 0.00 | 0 | 174.19 | -0.81 | 70.06 | 4.58 |
| 2021 (8) | 0.32 | -2.57 | 18.42 | -11.61 | 91.99 | 8.45 | 46.78 | 72.49 | 0.00 | -99.19 | 175.62 | 5.95 | 66.99 | -16.23 |
| 2020 (7) | 0.33 | -8.89 | 20.84 | -15.66 | 84.82 | -3.58 | 27.12 | 129.83 | 0.39 | -68.18 | 165.75 | 13.07 | 79.97 | 61.36 |
| 2019 (6) | 0.36 | 6.85 | 24.71 | -3.66 | 87.97 | -10.1 | 11.80 | -62.13 | 1.22 | 18.58 | 146.59 | -9.44 | 49.56 | -2.54 |
| 2018 (5) | 0.34 | 29.25 | 25.65 | 93.88 | 97.85 | 11.35 | 31.16 | -65.74 | 1.03 | 24.07 | 161.87 | -35.88 | 50.85 | -47.64 |
| 2017 (4) | 0.26 | -5.73 | 13.23 | 39.85 | 87.88 | 2.5 | 90.95 | 89.01 | 0.83 | 51.16 | 252.44 | -19.01 | 97.12 | -26.89 |
| 2016 (3) | 0.28 | -15.23 | 9.46 | -22.9 | 85.74 | -9.38 | 48.12 | 53.93 | 0.55 | -17.62 | 311.71 | 13.66 | 132.85 | 5.22 |
| 2015 (2) | 0.33 | -9.34 | 12.27 | -32.1 | 94.62 | -14.56 | 31.26 | 299.23 | 0.67 | -53.41 | 274.25 | 14.57 | 126.26 | 37.31 |
| 2014 (1) | 0.36 | 3.19 | 18.07 | -7.57 | 110.75 | -2.18 | 7.83 | -45.7 | 1.43 | 0 | 239.38 | -0.33 | 91.95 | 14.14 |
| 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) | 0.28 | -8.16 | -15.75 | 12.55 | -7.86 | -40.38 | 22.82 | -18.3 | 30.85 | 0.80 | 0 | 0 | 229.88 | 15.41 | 28.12 | 93.00 | 7.75 | 18.56 |
| 24Q2 (19) | 0.31 | -10.85 | -13.0 | 13.62 | -16.95 | -6.52 | 27.93 | 53.97 | 99.64 | 0.00 | 0 | 0 | 199.18 | 16.19 | 19.2 | 86.31 | 29.13 | 28.82 |
| 24Q1 (18) | 0.35 | 9.55 | 13.86 | 16.4 | 7.4 | -4.98 | 18.14 | 344.61 | 60.53 | 0.00 | 0 | 0 | 171.42 | -10.3 | -15.28 | 66.84 | -9.61 | -15.12 |
| 23Q4 (17) | 0.32 | -6.07 | -10.8 | 15.27 | -27.46 | -28.81 | 4.08 | -76.61 | -66.47 | 0.00 | 0 | 0 | 191.10 | 6.5 | 9.71 | 73.95 | -5.72 | 5.55 |
| 23Q3 (16) | 0.34 | -5.17 | -14.22 | 21.05 | 44.47 | -32.23 | 17.44 | 24.66 | -56.43 | 0.00 | 0 | -100.0 | 179.43 | 7.38 | 12.76 | 78.44 | 17.07 | 9.83 |
| 23Q2 (15) | 0.36 | 16.67 | -11.15 | 14.57 | -15.59 | -29.1 | 13.99 | 23.81 | -81.26 | 0.00 | 0 | -100.0 | 167.10 | -17.42 | 10.49 | 67.00 | -14.92 | 2.78 |
| 23Q1 (14) | 0.31 | -14.17 | 0.89 | 17.26 | -19.53 | 7.61 | 11.30 | -7.15 | -85.84 | 0.00 | 0 | -100.0 | 202.34 | 16.16 | 5.96 | 78.75 | 12.4 | -6.87 |
| 22Q4 (13) | 0.36 | -9.67 | 11.68 | 21.45 | -30.94 | 16.45 | 12.17 | -69.6 | 411.25 | 0.00 | -100.0 | -100.0 | 174.19 | 9.46 | -0.81 | 70.06 | -1.9 | 4.58 |
| 22Q3 (12) | 0.39 | -1.77 | 25.49 | 31.06 | 51.14 | 85.43 | 40.03 | -46.39 | -45.71 | 0.00 | -30.08 | -72.66 | 159.13 | 5.22 | -5.3 | 71.42 | 9.56 | 7.54 |
| 22Q2 (11) | 0.40 | 32.49 | 32.97 | 20.55 | 28.12 | 25.38 | 74.67 | -6.42 | 12.85 | 0.01 | -39.29 | -98.57 | 151.23 | -20.8 | -17.58 | 65.19 | -22.91 | -26.51 |
| 22Q1 (10) | 0.30 | -4.99 | 0.6 | 16.04 | -12.92 | 5.74 | 79.79 | 2140.66 | 56.57 | 0.01 | -59.2 | -97.87 | 190.95 | 8.73 | 7.47 | 84.56 | 26.23 | 0.5 |
| 21Q4 (9) | 0.32 | 1.5 | -2.57 | 18.42 | 9.97 | -11.61 | -3.91 | -105.3 | -113.16 | 0.02 | 57.89 | -98.44 | 175.62 | 4.52 | 5.95 | 66.99 | 0.87 | -16.23 |
| 21Q3 (8) | 0.31 | 4.08 | -5.85 | 16.75 | 2.2 | -18.49 | 73.73 | 11.43 | 65.5 | 0.01 | -96.34 | -98.81 | 168.03 | -8.43 | 4.09 | 66.41 | -25.14 | 10.91 |
| 21Q2 (7) | 0.30 | 0.23 | -7.54 | 16.39 | 8.04 | -2.73 | 66.17 | 29.85 | 154.7 | 0.39 | -9.43 | -74.35 | 183.49 | 3.28 | 18.06 | 88.71 | 5.43 | 66.56 |
| 21Q1 (6) | 0.30 | -7.98 | -13.81 | 15.17 | -27.21 | -39.03 | 50.96 | 71.58 | 228.56 | 0.43 | -70.24 | -79.62 | 177.67 | 7.19 | 18.53 | 84.14 | 5.21 | 52.4 |
| 20Q4 (5) | 0.33 | -1.92 | -8.89 | 20.84 | 1.41 | -15.66 | 29.70 | -33.33 | 106.82 | 1.45 | 21.03 | -79.61 | 165.75 | 2.68 | 13.07 | 79.97 | 33.55 | 61.36 |
| 20Q3 (4) | 0.33 | 2.21 | 0.0 | 20.55 | 21.96 | 0.0 | 44.55 | 71.48 | 0.0 | 1.20 | -21.36 | 0.0 | 161.42 | 3.86 | 0.0 | 59.88 | 12.43 | 0.0 |
| 20Q2 (3) | 0.33 | -6.56 | 0.0 | 16.85 | -32.27 | 0.0 | 25.98 | 67.5 | 0.0 | 1.52 | -28.06 | 0.0 | 155.42 | 3.69 | 0.0 | 53.26 | -3.53 | 0.0 |
| 20Q1 (2) | 0.35 | -2.73 | 0.0 | 24.88 | 0.69 | 0.0 | 15.51 | 8.01 | 0.0 | 2.12 | -70.22 | 0.0 | 149.89 | 2.25 | 0.0 | 55.21 | 11.4 | 0.0 |
| 19Q4 (1) | 0.36 | 0.0 | 0.0 | 24.71 | 0.0 | 0.0 | 14.36 | 0.0 | 0.0 | 7.11 | 0.0 | 0.0 | 146.59 | 0.0 | 0.0 | 49.56 | 0.0 | 0.0 |
