- 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) | 0.28 | -0.29 | 8.47 | 2.42 | 23.57 | -9.07 | -1.47 | 0 | 2.11 | 0.0 | 222.65 | 3.98 | 140.72 | 10.72 |
| 2022 (9) | 0.28 | 20.92 | 8.27 | 33.82 | 25.92 | 17.87 | 4.38 | -19.19 | 2.11 | 195.56 | 214.12 | -17.44 | 127.09 | -22.86 |
| 2021 (8) | 0.23 | 19.23 | 6.18 | 46.1 | 21.99 | 18.16 | 5.42 | 0 | 0.71 | 236.31 | 259.34 | -28.14 | 164.75 | -33.19 |
| 2020 (7) | 0.19 | -7.85 | 4.23 | -17.7 | 18.61 | -18.27 | -10.17 | 0 | 0.21 | 0.0 | 360.92 | 6.69 | 246.59 | 6.27 |
| 2019 (6) | 0.21 | -0.9 | 5.14 | -7.89 | 22.77 | -8.07 | -6.00 | 0 | 0.21 | 0.0 | 338.28 | -4.3 | 232.04 | -1.91 |
| 2018 (5) | 0.21 | -7.67 | 5.58 | -12.26 | 24.77 | 2.4 | 0.20 | -95.33 | 0.21 | 0.0 | 353.47 | 4.45 | 236.57 | 1.47 |
| 2017 (4) | 0.23 | 6.19 | 6.36 | 18.22 | 24.19 | -4.88 | 4.28 | -60.22 | 0.21 | 0.0 | 338.42 | -2.97 | 233.15 | -6.94 |
| 2016 (3) | 0.21 | -5.99 | 5.38 | -4.44 | 25.43 | -10.11 | 10.76 | 46.0 | 0.21 | -88.07 | 348.77 | -15.83 | 250.54 | -17.32 |
| 2015 (2) | 0.23 | -4.39 | 5.63 | -6.79 | 28.29 | -20.96 | 7.37 | -62.22 | 1.78 | 85.97 | 414.36 | 4.36 | 303.01 | 55.07 |
| 2014 (1) | 0.24 | -11.67 | 6.04 | -13.96 | 35.79 | 2.17 | 19.51 | 12.32 | 0.96 | 0 | 397.05 | 19.17 | 195.40 | 25.2 |
| 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) | 0.25 | -5.27 | -13.37 | 7.21 | -3.35 | -24.66 | 5.52 | 217.24 | 620.75 | 7.47 | -69.41 | -94.21 | 214.29 | -1.68 | -1.93 | 126.57 | -8.2 | -10.61 |
| 24Q2 (19) | 0.27 | 1.71 | -8.92 | 7.46 | -3.49 | -18.47 | 1.74 | -64.27 | 194.92 | 24.43 | 119.86 | -72.35 | 217.95 | -4.29 | -2.22 | 137.87 | -2.17 | 1.3 |
| 24Q1 (18) | 0.26 | -4.92 | -4.36 | 7.73 | -8.74 | -12.56 | 4.87 | 357.67 | 212.47 | 11.11 | -91.39 | 8344.44 | 227.72 | 2.28 | -5.55 | 140.93 | 0.15 | -4.48 |
| 23Q4 (17) | 0.28 | -5.44 | -0.29 | 8.47 | -11.49 | 2.42 | -1.89 | -78.3 | 83.86 | 129.00 | 0.0 | 97940.0 | 222.65 | 1.89 | 3.98 | 140.72 | -0.61 | 10.72 |
| 23Q3 (16) | 0.29 | -0.41 | 10.09 | 9.57 | 4.59 | 29.15 | -1.06 | -279.66 | -108.87 | 129.00 | 46.04 | 97940.0 | 218.51 | -1.97 | 4.03 | 141.59 | 4.03 | 16.7 |
| 23Q2 (15) | 0.29 | 6.8 | 11.76 | 9.15 | 3.51 | 46.87 | 0.59 | 113.63 | -97.53 | 88.33 | 67033.33 | 30816.67 | 222.90 | -7.55 | -3.26 | 136.10 | -7.75 | -1.62 |
| 23Q1 (14) | 0.28 | -0.87 | 20.88 | 8.84 | 6.89 | 64.93 | -4.33 | 63.02 | -234.06 | 0.13 | 0.0 | -88.82 | 241.10 | 12.6 | -5.48 | 147.54 | 16.09 | -8.22 |
| 22Q4 (13) | 0.28 | 4.4 | 20.92 | 8.27 | 11.61 | 33.82 | -11.71 | -197.99 | -199.74 | 0.13 | 0.0 | -94.3 | 214.12 | 1.94 | -17.44 | 127.09 | 4.75 | -22.86 |
| 22Q3 (12) | 0.27 | 1.1 | 17.88 | 7.41 | 18.94 | 35.71 | 11.95 | -50.06 | 297.01 | 0.13 | -53.95 | -97.7 | 210.04 | -8.84 | -19.46 | 121.33 | -12.3 | -23.45 |
| 22Q2 (11) | 0.26 | 15.52 | 25.86 | 6.23 | 16.23 | 13.89 | 23.93 | 640.87 | 423.63 | 0.29 | -75.71 | -95.43 | 230.41 | -9.67 | -22.64 | 138.34 | -13.95 | -28.52 |
| 22Q1 (10) | 0.23 | -0.83 | 10.38 | 5.36 | -13.27 | 3.08 | 3.23 | -72.49 | -33.54 | 1.18 | -49.02 | -72.55 | 255.07 | -1.65 | -21.41 | 160.76 | -2.42 | -26.88 |
| 21Q4 (9) | 0.23 | 1.77 | 19.23 | 6.18 | 13.19 | 46.1 | 11.74 | 290.03 | 182.5 | 2.31 | -59.62 | -49.34 | 259.34 | -0.56 | -28.14 | 164.75 | 3.95 | -33.19 |
| 21Q3 (8) | 0.23 | 7.95 | 12.59 | 5.46 | -0.18 | 16.92 | 3.01 | -34.14 | 46.12 | 5.71 | -8.57 | 25.44 | 260.79 | -12.45 | -23.63 | 158.49 | -18.11 | -33.15 |
| 21Q2 (7) | 0.21 | 1.31 | 3.67 | 5.47 | 5.19 | 20.48 | 4.57 | -5.97 | 106.49 | 6.25 | 45.83 | 0 | 297.86 | -8.23 | -13.97 | 193.54 | -11.97 | -15.81 |
| 21Q1 (6) | 0.21 | 7.12 | -3.6 | 5.2 | 22.93 | 2.56 | 4.86 | 134.15 | 164.89 | 4.29 | -5.92 | 0 | 324.56 | -10.07 | 1.47 | 219.86 | -10.84 | 0.56 |
| 20Q4 (5) | 0.19 | -3.9 | -7.85 | 4.23 | -9.42 | -17.7 | -14.23 | -790.78 | 24.63 | 4.56 | 0.0 | 0 | 360.92 | 5.7 | 7.19 | 246.59 | 4.0 | 6.77 |
| 20Q3 (4) | 0.20 | -0.6 | 0.0 | 4.67 | 2.86 | 0.0 | 2.06 | 102.93 | 0.0 | 4.56 | 0 | 0.0 | 341.46 | -1.38 | 0.0 | 237.10 | 3.14 | 0.0 |
| 20Q2 (3) | 0.20 | -5.8 | 0.0 | 4.54 | -10.45 | 0.0 | -70.42 | -840.19 | 0.0 | 0.00 | 0 | 0.0 | 346.23 | 8.24 | 0.0 | 229.89 | 5.15 | 0.0 |
| 20Q1 (2) | 0.21 | 2.39 | 0.0 | 5.07 | -1.36 | 0.0 | -7.49 | 60.33 | 0.0 | 0.00 | 0 | 0.0 | 319.86 | -5.0 | 0.0 | 218.64 | -5.33 | 0.0 |
| 19Q4 (1) | 0.21 | 0.0 | 0.0 | 5.14 | 0.0 | 0.0 | -18.88 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 336.70 | 0.0 | 0.0 | 230.95 | 0.0 | 0.0 |
