- 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) | 0.35 | 17.24 | 12.0 | 100.0 | 20.86 | -1.46 | 18.16 | -70.26 | 2.64 | 146.19 | 215.03 | -8.85 | 63.31 | -36.47 |
| 2022 (9) | 0.30 | -11.46 | 6.0 | -20.0 | 21.17 | 9.41 | 61.06 | -59.52 | 1.07 | -28.29 | 235.92 | 10.42 | 99.65 | 7.05 |
| 2021 (8) | 0.34 | 64.63 | 7.5 | 0 | 19.35 | 25.32 | 150.84 | 9.54 | 1.50 | 0 | 213.66 | -14.64 | 93.09 | -27.83 |
| 2020 (7) | 0.21 | -50.22 | 0 | 0 | 15.44 | 33.45 | 137.70 | 847.04 | 0.00 | 0 | 250.30 | 109.84 | 128.99 | 173.34 |
| 2019 (6) | 0.41 | 7.76 | 8.9 | 11.67 | 11.57 | 13.54 | 14.54 | -37.06 | 5.13 | 111.64 | 119.28 | -17.28 | 47.19 | -17.79 |
| 2018 (5) | 0.38 | -18.57 | 7.97 | -32.97 | 10.19 | -12.76 | 23.10 | 63.6 | 2.42 | -63.25 | 144.19 | 13.47 | 57.40 | 9.77 |
| 2017 (4) | 0.47 | 34.72 | 11.89 | 133.14 | 11.68 | -2.59 | 14.12 | -6.98 | 6.59 | 295.58 | 127.07 | 6.63 | 52.29 | -1.13 |
| 2016 (3) | 0.35 | -0.14 | 5.1 | -8.93 | 11.99 | 3.18 | 15.18 | -63.1 | 1.67 | 294.87 | 119.17 | -12.45 | 52.89 | -22.48 |
| 2015 (2) | 0.35 | -29.32 | 5.6 | -51.3 | 11.62 | 22.7 | 41.14 | 1011.89 | 0.42 | -99.03 | 136.12 | -23.4 | 68.23 | 35.0 |
| 2014 (1) | 0.50 | 13.49 | 11.5 | 26.37 | 9.47 | -9.2 | 3.70 | -63.83 | 43.33 | 0 | 177.71 | 41.43 | 50.54 | -17.28 |
| 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) | 0.31 | -4.76 | -8.37 | 10.0 | 0.0 | -9.09 | -1.38 | -122.73 | -136.9 | 33.33 | 0.0 | -42.86 | 281.33 | 14.36 | 25.62 | 82.29 | 30.64 | 32.17 |
| 24Q2 (19) | 0.33 | -6.63 | 0.79 | 10.0 | -24.24 | 21.95 | 6.07 | -32.93 | -45.66 | 33.33 | 95.24 | 42.86 | 246.00 | 13.89 | 0.15 | 62.99 | 23.49 | -41.31 |
| 24Q1 (18) | 0.35 | 0.28 | 10.13 | 13.2 | 10.0 | 46.67 | 9.05 | -5.14 | -82.55 | 17.07 | 7.32 | 511.22 | 216.00 | 0.45 | 11.85 | 51.01 | -19.43 | -43.07 |
| 23Q4 (17) | 0.35 | 2.74 | 17.24 | 12.0 | 9.09 | 100.0 | 9.54 | 155.08 | -66.01 | 15.91 | -72.73 | 122.73 | 215.03 | -3.99 | -8.85 | 63.31 | 1.69 | -36.47 |
| 23Q3 (16) | 0.34 | 4.77 | 14.38 | 11.0 | 34.15 | 69.23 | 3.74 | -66.52 | -93.91 | 58.33 | 150.0 | 1468.52 | 223.96 | -8.82 | -2.38 | 62.26 | -41.99 | -39.97 |
| 23Q2 (15) | 0.33 | 2.03 | 2.03 | 8.2 | -8.89 | 36.67 | 11.17 | -78.46 | -86.91 | 23.33 | 735.33 | 475.56 | 245.62 | 27.19 | -4.31 | 107.33 | 19.79 | -13.31 |
| 23Q1 (14) | 0.32 | 6.76 | -8.48 | 9.0 | 50.0 | 1.12 | 51.86 | 84.75 | -33.93 | 2.79 | -60.89 | -20.55 | 193.11 | -18.15 | 9.58 | 89.60 | -10.09 | 5.19 |
| 22Q4 (13) | 0.30 | 0.23 | -11.46 | 6.0 | -7.69 | -20.0 | 28.07 | -54.29 | -53.45 | 7.14 | 92.06 | 8.33 | 235.92 | 2.83 | 10.42 | 99.65 | -3.91 | 7.05 |
| 22Q3 (12) | 0.30 | -6.55 | -11.88 | 6.5 | 8.33 | -15.58 | 61.41 | -28.03 | -32.2 | 3.72 | -8.26 | -20.97 | 229.42 | -10.62 | 35.46 | 103.71 | -16.23 | 32.32 |
| 22Q2 (11) | 0.32 | -8.48 | 23.49 | 6.0 | -32.58 | 71.43 | 85.33 | 8.71 | -87.07 | 4.05 | 15.32 | 155.41 | 256.69 | 45.66 | 15.66 | 123.81 | 45.35 | 14.15 |
| 22Q1 (10) | 0.35 | 3.27 | 67.5 | 8.9 | 18.67 | 0 | 78.49 | 30.17 | -99.4 | 3.52 | -46.68 | 0 | 176.23 | -17.52 | -19.31 | 85.18 | -8.5 | -18.43 |
| 21Q4 (9) | 0.34 | -0.24 | 64.63 | 7.5 | -2.6 | 0 | 60.30 | -33.42 | -95.73 | 6.59 | 40.11 | 0 | 213.66 | 26.16 | -14.64 | 93.09 | 18.77 | -27.83 |
| 21Q3 (8) | 0.34 | 30.96 | 74.5 | 7.7 | 120.0 | 0 | 90.57 | -86.28 | -97.09 | 4.71 | 196.47 | 0 | 169.36 | -23.69 | -32.56 | 78.38 | -27.73 | -25.87 |
| 21Q2 (7) | 0.26 | 24.14 | 14.46 | 3.5 | 0 | 0 | 660.18 | -94.94 | 203.78 | 1.59 | 0 | 0 | 221.93 | 1.62 | 2.85 | 108.46 | 3.86 | -15.29 |
| 21Q1 (6) | 0.21 | 1.5 | -48.55 | 0 | 0 | -100.0 | 13059.80 | 825.88 | 92260.68 | 0.00 | 0 | -100.0 | 218.40 | -12.74 | 74.85 | 104.43 | -19.04 | 101.8 |
| 20Q4 (5) | 0.21 | 5.75 | -50.22 | 0 | 0 | -100.0 | 1410.53 | -54.72 | 8788.03 | 0.00 | 0 | -100.0 | 250.30 | -0.33 | 109.84 | 128.99 | 22.0 | 173.34 |
| 20Q3 (4) | 0.19 | -14.1 | 0.0 | 0 | 0 | 0.0 | 3115.31 | 1333.51 | 0.0 | 0.00 | 0 | 0.0 | 251.14 | 16.38 | 0.0 | 105.73 | -17.42 | 0.0 |
| 20Q2 (3) | 0.23 | -44.2 | 0.0 | 0 | -100.0 | 0.0 | 217.32 | 1436.92 | 0.0 | 0.00 | -100.0 | 0.0 | 215.79 | 72.76 | 0.0 | 128.04 | 147.42 | 0.0 |
| 20Q1 (2) | 0.41 | -1.79 | 0.0 | 8.9 | 0.0 | 0.0 | 14.14 | -10.9 | 0.0 | 21.43 | 32.14 | 0.0 | 124.91 | 4.72 | 0.0 | 51.75 | 9.66 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 8.9 | 0.0 | 0.0 | 15.87 | 0.0 | 0.0 | 16.22 | 0.0 | 0.0 | 119.28 | 0.0 | 0.0 | 47.19 | 0.0 | 0.0 |
