- 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) | 0.23 | -11.55 | 0.31 | -71.3 | 26.16 | -6.07 | 253.59 | 51.59 | 0.09 | -74.16 | 337.79 | 0.79 | 268.23 | 10.74 |
| 2022 (9) | 0.26 | -18.44 | 1.08 | -38.98 | 27.85 | -11.28 | 167.29 | -33.49 | 0.35 | -41.3 | 335.15 | 14.0 | 242.21 | 16.89 |
| 2021 (8) | 0.32 | 14.42 | 1.77 | 4325.0 | 31.39 | 2.62 | 251.54 | -2.65 | 0.60 | 6851.15 | 294.00 | -2.99 | 207.21 | -3.57 |
| 2020 (7) | 0.28 | -15.17 | 0.04 | -97.93 | 30.59 | -9.79 | 258.38 | 110.08 | 0.01 | -98.44 | 303.05 | 44.63 | 214.88 | 61.43 |
| 2019 (6) | 0.33 | -21.66 | 1.93 | -57.86 | 33.91 | 13.6 | 122.99 | -9.66 | 0.55 | -62.13 | 209.54 | -0.9 | 133.11 | -6.58 |
| 2018 (5) | 0.42 | 33.98 | 4.58 | 0 | 29.85 | 47.48 | 136.14 | 22.56 | 1.46 | 0 | 211.45 | -29.7 | 142.48 | -36.32 |
| 2017 (4) | 0.31 | -9.0 | 0 | 0 | 20.24 | -2.17 | 111.08 | 126.6 | 0.00 | 0 | 300.80 | -1.69 | 223.75 | 0.85 |
| 2016 (3) | 0.35 | -5.34 | 0 | 0 | 20.69 | 4.18 | 49.02 | -66.98 | 0.00 | 0 | 305.96 | 65.1 | 221.86 | 67.52 |
| 2015 (2) | 0.37 | 5.67 | 2.1 | 50.0 | 19.86 | 24.44 | 148.45 | -68.81 | 0.00 | 0 | 185.32 | -1.25 | 132.44 | 3.92 |
| 2014 (1) | 0.35 | 18.93 | 1.4 | 366.67 | 15.96 | 4.93 | 475.96 | 198.52 | 0.00 | 0 | 187.67 | -33.66 | 127.45 | -36.11 |
| 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) | 0.19 | -32.04 | -17.77 | 0 | 0 | -100.0 | 3988.88 | 234.46 | 640.33 | 0.00 | 0 | -100.0 | 396.41 | 45.43 | 16.97 | 333.04 | 42.61 | 25.32 |
| 24Q2 (19) | 0.28 | 29.01 | -3.8 | 0 | -100.0 | -100.0 | 1192.64 | 102.88 | 368.82 | 0.00 | -100.0 | -100.0 | 272.57 | -24.97 | 0.2 | 233.53 | -24.2 | 8.19 |
| 24Q1 (18) | 0.22 | -6.66 | -0.09 | 0.3 | -3.23 | -43.4 | 587.85 | 155.62 | 203.63 | 0.35 | -14.29 | -25.68 | 363.28 | 7.55 | -3.56 | 308.09 | 14.86 | 6.2 |
| 23Q4 (17) | 0.23 | 0.48 | -11.55 | 0.31 | 3.33 | -71.3 | 229.97 | -57.32 | 86.91 | 0.40 | -17.62 | -80.03 | 337.79 | -0.33 | 0.79 | 268.23 | 0.93 | 10.74 |
| 23Q3 (16) | 0.23 | -20.49 | -15.12 | 0.3 | -3.23 | -73.68 | 538.80 | 111.8 | 223.08 | 0.49 | -8.72 | -65.06 | 338.91 | 24.59 | 3.65 | 265.76 | 23.12 | 12.51 |
| 23Q2 (15) | 0.29 | 33.98 | -15.58 | 0.31 | -41.51 | -73.95 | 254.39 | 31.39 | 80.93 | 0.54 | 15.31 | -70.16 | 272.02 | -27.79 | 9.14 | 215.85 | -25.6 | 13.68 |
| 23Q1 (14) | 0.22 | -17.37 | -24.48 | 0.53 | -50.93 | -57.26 | 193.61 | 57.36 | -21.2 | 0.47 | -76.97 | -60.59 | 376.69 | 12.39 | 19.82 | 290.11 | 19.78 | 26.22 |
| 22Q4 (13) | 0.26 | -3.58 | -18.44 | 1.08 | -5.26 | -38.98 | 123.04 | -26.22 | -21.37 | 2.02 | 44.17 | -34.29 | 335.15 | 2.5 | 14.0 | 242.21 | 2.54 | 16.89 |
| 22Q3 (12) | 0.27 | -20.92 | -7.6 | 1.14 | -4.2 | -37.36 | 166.77 | 18.61 | -6.66 | 1.40 | -22.06 | -34.18 | 326.99 | 31.2 | -1.17 | 236.21 | 24.41 | 4.9 |
| 22Q2 (11) | 0.34 | 19.86 | -9.19 | 1.19 | -4.03 | -36.36 | 140.60 | -42.77 | -20.07 | 1.80 | 52.31 | -50.42 | 249.23 | -20.72 | 4.46 | 189.87 | -17.39 | 8.81 |
| 22Q1 (10) | 0.29 | -10.76 | 13.13 | 1.24 | -29.94 | 4033.33 | 245.69 | 57.01 | -92.04 | 1.18 | -61.61 | 5100.0 | 314.38 | 6.93 | -6.55 | 229.85 | 10.93 | -12.39 |
| 21Q4 (9) | 0.32 | 9.24 | 14.42 | 1.77 | -2.75 | 4325.0 | 156.48 | -12.41 | -90.47 | 3.08 | 44.42 | 3594.12 | 294.00 | -11.14 | -2.99 | 207.21 | -7.98 | -3.57 |
| 21Q3 (8) | 0.29 | -22.28 | 5.88 | 1.82 | -2.67 | 184.38 | 178.66 | 1.56 | -76.21 | 2.13 | -41.29 | 11339.47 | 330.85 | 38.67 | 9.55 | 225.17 | 29.04 | -1.47 |
| 21Q2 (7) | 0.38 | 49.33 | -10.01 | 1.87 | 6133.33 | -26.09 | 175.91 | -94.3 | 26.22 | 3.63 | 15873.91 | 48.52 | 238.59 | -29.08 | 1.19 | 174.50 | -33.49 | 51.65 |
| 21Q1 (6) | 0.25 | -9.75 | -20.05 | 0.03 | -25.0 | -98.94 | 3086.24 | 87.91 | 2424.12 | 0.02 | -72.73 | -99.02 | 336.40 | 11.0 | 50.23 | 262.36 | 22.1 | 61.66 |
| 20Q4 (5) | 0.28 | 1.08 | -15.17 | 0.04 | -93.75 | -97.93 | 1642.37 | 118.69 | 1962.76 | 0.08 | 347.22 | -97.87 | 303.05 | 0.34 | 44.63 | 214.88 | -5.97 | 61.43 |
| 20Q3 (4) | 0.28 | -33.95 | 0.0 | 0.64 | -74.7 | 0.0 | 751.00 | 438.85 | 0.0 | 0.02 | -99.24 | 0.0 | 302.02 | 28.09 | 0.0 | 228.53 | 98.6 | 0.0 |
| 20Q2 (3) | 0.42 | 32.67 | 0.0 | 2.53 | -10.28 | 0.0 | 139.37 | 13.99 | 0.0 | 2.44 | 5.34 | 0.0 | 235.79 | 5.3 | 0.0 | 115.07 | -29.1 | 0.0 |
| 20Q1 (2) | 0.32 | -4.24 | 0.0 | 2.82 | 46.11 | 0.0 | 122.27 | 53.57 | 0.0 | 2.32 | -40.75 | 0.0 | 223.93 | 6.87 | 0.0 | 162.29 | 21.92 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | 79.62 | 0.0 | 0.0 | 3.92 | 0.0 | 0.0 | 209.54 | 0.0 | 0.0 | 133.11 | 0.0 | 0.0 |
