- 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) | 0.53 | -1.1 | 0.97 | -40.12 | 6.01 | -24.69 | -6.12 | 0 | 0.28 | 0.0 | 142.71 | -6.77 | 73.55 | -8.3 |
| 2022 (9) | 0.53 | 4.13 | 1.62 | 32.79 | 7.98 | -1.72 | -3.93 | 0 | 0.28 | 0.0 | 153.07 | -7.95 | 80.21 | -9.21 |
| 2021 (8) | 0.51 | -8.91 | 1.22 | -40.2 | 8.12 | 4.91 | -26.04 | 0 | 0.28 | 0.0 | 166.29 | -3.55 | 88.35 | -26.53 |
| 2020 (7) | 0.56 | 5.53 | 2.04 | 59.38 | 7.74 | 83.85 | 85.43 | 0 | 0.28 | 0 | 172.41 | 47.08 | 120.26 | 53.49 |
| 2019 (6) | 0.53 | 29.51 | 1.28 | 40.66 | 4.21 | -31.88 | -17.50 | 0 | 0.00 | 0 | 117.22 | -20.71 | 78.35 | -16.86 |
| 2018 (5) | 0.41 | 30.88 | 0.91 | 2175.0 | 6.18 | 15.73 | -24.37 | 0 | 0.00 | 0 | 147.83 | -19.73 | 94.24 | -22.39 |
| 2017 (4) | 0.31 | 10.69 | 0.04 | 0 | 5.34 | -15.51 | -1127.70 | 0 | 0.00 | 0 | 184.16 | -14.19 | 121.43 | -8.22 |
| 2016 (3) | 0.28 | 36.73 | 0 | 0 | 6.32 | -7.74 | -1674.55 | 0 | 0.00 | 0 | 214.61 | -30.23 | 132.31 | -31.01 |
| 2015 (2) | 0.21 | -20.49 | 0 | 0 | 6.85 | 10.66 | -284.78 | 0 | 0.00 | 0 | 307.61 | 13.06 | 191.79 | 18.8 |
| 2014 (1) | 0.26 | -24.02 | 0 | 0 | 6.19 | -53.98 | -397.01 | 0 | 0.00 | 0 | 272.07 | 22.37 | 161.44 | 6.32 |
| 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) | 0.54 | 16.82 | 9.14 | 0.22 | -75.82 | -83.33 | 22.70 | 210.79 | -2.53 | 0.64 | -43.75 | -29.87 | 231.54 | 50.64 | 48.21 | 164.89 | 93.65 | 64.54 |
| 24Q2 (19) | 0.47 | 2.76 | -8.79 | 0.91 | -3.19 | -32.59 | -20.49 | -173.47 | -57.13 | 1.14 | 0.0 | -73.88 | 153.70 | -4.89 | 1.65 | 85.15 | -11.41 | 4.81 |
| 24Q1 (18) | 0.45 | -14.33 | -7.01 | 0.94 | -3.09 | -39.74 | 27.89 | 211.2 | 403.48 | 1.14 | 24.68 | -73.88 | 161.60 | 13.24 | -0.3 | 96.12 | 30.69 | 18.11 |
| 23Q4 (17) | 0.53 | 6.13 | -1.1 | 0.97 | -26.52 | -40.12 | -25.08 | -207.69 | -231.75 | 0.92 | 0.0 | -79.05 | 142.71 | -8.65 | -6.77 | 73.55 | -26.6 | -8.3 |
| 23Q3 (16) | 0.50 | -2.37 | -9.38 | 1.32 | -2.22 | -7.69 | 23.29 | 278.6 | 83.82 | 0.92 | -79.05 | -79.05 | 156.22 | 3.31 | 3.42 | 100.21 | 23.35 | 46.81 |
| 23Q2 (15) | 0.51 | 4.77 | -6.41 | 1.35 | -13.46 | -6.25 | -13.04 | -41.89 | -72.03 | 4.38 | 0.0 | 78.24 | 151.21 | -6.71 | -0.74 | 81.24 | -0.17 | 10.23 |
| 23Q1 (14) | 0.49 | -8.89 | -3.95 | 1.56 | -3.7 | 6.12 | -9.19 | -21.56 | 43.1 | 4.38 | 0.0 | 78.24 | 162.09 | 5.89 | -2.41 | 81.38 | 1.46 | -0.73 |
| 22Q4 (13) | 0.53 | -2.75 | 4.13 | 1.62 | 13.29 | 32.79 | -7.56 | -159.67 | 81.33 | 4.38 | 0.0 | 78.24 | 153.07 | 1.34 | -7.95 | 80.21 | 17.51 | -9.21 |
| 22Q3 (12) | 0.55 | 0.83 | -2.78 | 1.43 | -0.69 | -22.7 | 12.67 | 267.15 | 132.87 | 4.38 | 78.24 | 78.24 | 151.05 | -0.84 | -2.74 | 68.26 | -7.38 | -17.67 |
| 22Q2 (11) | 0.54 | 7.52 | 0.39 | 1.44 | -2.04 | -23.4 | -7.58 | 53.07 | 81.22 | 2.45 | 0.0 | 0.0 | 152.33 | -8.29 | -7.84 | 73.70 | -10.1 | -27.4 |
| 22Q1 (10) | 0.51 | -1.23 | -6.96 | 1.47 | 20.49 | -23.44 | -16.15 | 60.12 | -305.21 | 2.45 | 0.0 | 0.0 | 166.10 | -0.11 | -0.78 | 81.98 | -7.21 | -21.7 |
| 21Q4 (9) | 0.51 | -9.21 | -8.91 | 1.22 | -34.05 | -40.2 | -40.50 | -5.06 | -86.98 | 2.45 | 0.0 | 779.55 | 166.29 | 7.07 | -3.55 | 88.35 | 6.56 | -26.53 |
| 21Q3 (8) | 0.56 | 4.11 | 16.04 | 1.85 | -1.6 | -12.74 | -38.55 | 4.51 | -110.12 | 2.45 | 0.0 | 779.55 | 155.31 | -6.04 | -25.95 | 82.91 | -18.33 | -52.94 |
| 21Q2 (7) | 0.54 | -0.35 | -14.95 | 1.88 | -2.08 | 23.68 | -40.37 | -612.96 | -278.71 | 2.45 | 0.0 | -33.77 | 165.29 | -1.27 | 22.09 | 101.52 | -3.04 | 56.38 |
| 21Q1 (6) | 0.54 | -3.3 | -7.07 | 1.92 | -5.88 | 23.87 | 7.87 | 136.33 | 191.19 | 2.45 | 779.55 | 0 | 167.41 | -2.9 | 13.66 | 104.70 | -12.94 | 67.01 |
| 20Q4 (5) | 0.56 | 15.67 | 5.53 | 2.04 | -3.77 | 59.38 | -21.66 | -105.69 | -26.52 | 0.28 | 0.0 | 0 | 172.41 | -17.8 | 47.08 | 120.26 | -31.74 | 53.49 |
| 20Q3 (4) | 0.49 | -23.7 | 0.0 | 2.12 | 39.47 | 0.0 | 380.98 | 1586.5 | 0.0 | 0.28 | -92.47 | 0.0 | 209.75 | 54.93 | 0.0 | 176.17 | 171.36 | 0.0 |
| 20Q2 (3) | 0.64 | 8.89 | 0.0 | 1.52 | -1.94 | 0.0 | 22.59 | 361.76 | 0.0 | 3.71 | 0 | 0.0 | 135.38 | -8.09 | 0.0 | 64.92 | 3.56 | 0.0 |
| 20Q1 (2) | 0.59 | 9.8 | 0.0 | 1.55 | 21.09 | 0.0 | -8.63 | 49.59 | 0.0 | 0.00 | 0 | 0.0 | 147.29 | 25.65 | 0.0 | 62.69 | -19.99 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | -17.12 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 117.22 | 0.0 | 0.0 | 78.35 | 0.0 | 0.0 |
