- 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) | 0.37 | 7.32 | 9.97 | -38.8 | 48.71 | -2.66 | 2.28 | -61.49 | 3.79 | 17.81 | 139.48 | -18.6 | 82.89 | -7.23 |
| 2022 (9) | 0.34 | -5.08 | 16.29 | -26.95 | 50.04 | -5.82 | 5.92 | -84.01 | 3.22 | 561.12 | 171.35 | -4.08 | 89.35 | -27.02 |
| 2021 (8) | 0.36 | -19.61 | 22.3 | -12.24 | 53.13 | 4.14 | 37.03 | 1241.67 | 0.49 | -94.01 | 178.63 | 34.68 | 122.43 | 72.0 |
| 2020 (7) | 0.45 | -6.56 | 25.41 | -23.76 | 51.02 | -7.67 | 2.76 | 30.19 | 8.13 | -55.27 | 132.63 | 7.39 | 71.18 | 8.56 |
| 2019 (6) | 0.48 | -1.87 | 33.33 | -1.39 | 55.26 | 1.1 | 2.12 | 116.33 | 18.17 | 160.63 | 123.50 | -7.31 | 65.57 | -13.28 |
| 2018 (5) | 0.49 | 1.46 | 33.8 | -2.82 | 54.66 | -4.26 | 0.98 | -76.94 | 6.97 | 0.0 | 133.24 | -8.83 | 75.61 | -16.88 |
| 2017 (4) | 0.48 | -5.13 | 34.78 | -6.98 | 57.09 | -3.58 | 4.25 | -24.51 | 6.97 | 418.84 | 146.15 | 27.55 | 90.96 | 22.42 |
| 2016 (3) | 0.51 | 1.06 | 37.39 | 12.59 | 59.21 | -0.87 | 5.63 | 63.19 | 1.34 | -82.5 | 114.58 | -13.62 | 74.30 | -5.57 |
| 2015 (2) | 0.50 | 1.34 | 33.21 | -2.01 | 59.73 | -0.18 | 3.45 | -15.65 | 7.68 | 84.33 | 132.65 | 3.83 | 78.68 | 1.37 |
| 2014 (1) | 0.49 | -3.05 | 33.89 | -0.26 | 59.84 | -0.58 | 4.09 | 15.86 | 4.16 | 0 | 127.76 | -2.87 | 77.62 | -4.39 |
| 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) | 0.34 | -0.43 | -8.34 | 8.65 | -2.26 | -28.87 | 8.89 | 58.75 | 3075.0 | 1.42 | -53.96 | -97.17 | 145.04 | 2.24 | -8.87 | 68.53 | -10.21 | -27.35 |
| 24Q2 (19) | 0.35 | -2.34 | -3.4 | 8.85 | -18.58 | -34.05 | 5.60 | 1018.03 | 95.12 | 3.08 | 58.12 | -93.85 | 141.86 | 8.25 | -11.3 | 76.32 | 3.04 | -14.4 |
| 24Q1 (18) | 0.35 | -2.85 | 4.23 | 10.87 | 9.03 | -40.76 | -0.61 | -109.28 | -224.49 | 1.95 | 0.0 | -98.46 | 131.05 | -6.04 | -21.01 | 74.07 | -10.64 | -14.53 |
| 23Q4 (17) | 0.37 | -2.98 | 7.32 | 9.97 | -18.01 | -38.8 | 6.57 | 2246.43 | 281.98 | 1.95 | -96.11 | -98.46 | 139.48 | -12.36 | -18.6 | 82.89 | -12.13 | -7.23 |
| 23Q3 (16) | 0.38 | 4.94 | -2.49 | 12.16 | -9.39 | -22.1 | 0.28 | -90.24 | -86.98 | 50.00 | 0.0 | -45.05 | 159.15 | -0.49 | 0.42 | 94.33 | 5.8 | -1.06 |
| 23Q2 (15) | 0.36 | 5.38 | 7.72 | 13.42 | -26.87 | -17.62 | 2.87 | 485.71 | -70.44 | 50.00 | -60.4 | 371.87 | 159.93 | -3.6 | -16.89 | 89.16 | 2.88 | -27.99 |
| 23Q1 (14) | 0.34 | 0.03 | -0.06 | 18.35 | 12.65 | -6.81 | 0.49 | -71.51 | -95.7 | 126.25 | 0.0 | 1925.97 | 165.91 | -3.17 | -10.56 | 86.66 | -3.01 | -28.89 |
| 22Q4 (13) | 0.34 | -11.84 | -5.08 | 16.29 | 4.36 | -26.95 | 1.72 | -20.0 | -85.84 | 126.25 | 38.74 | 2251.3 | 171.35 | 8.12 | -4.08 | 89.35 | -6.28 | -27.02 |
| 22Q3 (12) | 0.39 | 15.92 | 10.16 | 15.61 | -4.17 | -33.4 | 2.15 | -77.86 | -98.35 | 91.00 | 758.8 | 14766.62 | 158.48 | -17.64 | -17.16 | 95.34 | -22.99 | -27.58 |
| 22Q2 (11) | 0.33 | -2.23 | -23.47 | 16.29 | -17.27 | -29.75 | 9.71 | -14.82 | 24.81 | 10.60 | 70.04 | 11.97 | 192.43 | 3.74 | 45.31 | 123.81 | 1.6 | 74.48 |
| 22Q1 (10) | 0.34 | -4.99 | -19.94 | 19.69 | -11.7 | -16.67 | 11.40 | -6.17 | 2750.0 | 6.23 | 16.06 | -62.98 | 185.50 | 3.85 | 38.19 | 121.86 | -0.47 | 75.21 |
| 21Q4 (9) | 0.36 | 2.31 | -19.61 | 22.3 | -4.86 | -12.24 | 12.15 | -90.65 | 137.3 | 5.37 | 777.19 | -68.1 | 178.63 | -6.63 | 34.68 | 122.43 | -7.0 | 72.0 |
| 21Q3 (8) | 0.35 | -19.47 | -25.8 | 23.44 | 1.08 | -28.88 | 129.93 | 1570.05 | 7118.33 | 0.61 | -93.53 | -99.6 | 191.32 | 44.47 | 56.81 | 131.65 | 85.53 | 87.16 |
| 21Q2 (7) | 0.43 | 2.28 | -8.31 | 23.19 | -1.86 | -30.88 | 7.78 | 1845.0 | 118.54 | 9.46 | -43.78 | -50.52 | 132.43 | -1.35 | 9.11 | 70.96 | 2.03 | 5.78 |
| 21Q1 (6) | 0.43 | -4.6 | -12.18 | 23.63 | -7.01 | -30.64 | 0.40 | -92.19 | -58.76 | 16.83 | 0.0 | -67.18 | 134.24 | 1.21 | 9.47 | 69.55 | -2.29 | 4.93 |
| 20Q4 (5) | 0.45 | -5.57 | -6.56 | 25.41 | -22.91 | -23.76 | 5.12 | 184.44 | 79.65 | 16.83 | -88.97 | -67.18 | 132.63 | 8.7 | 7.39 | 71.18 | 1.19 | 8.56 |
| 20Q3 (4) | 0.47 | -0.48 | 0.0 | 32.96 | -1.76 | 0.0 | 1.80 | -49.44 | 0.0 | 152.60 | 697.91 | 0.0 | 122.01 | 0.53 | 0.0 | 70.34 | 4.86 | 0.0 |
| 20Q2 (3) | 0.47 | -2.04 | 0.0 | 33.55 | -1.53 | 0.0 | 3.56 | 267.01 | 0.0 | 19.12 | -62.72 | 0.0 | 121.37 | -1.03 | 0.0 | 67.08 | 1.21 | 0.0 |
| 20Q1 (2) | 0.48 | 1.51 | 0.0 | 34.07 | 2.22 | 0.0 | 0.97 | -65.96 | 0.0 | 51.29 | 0.0 | 0.0 | 122.63 | -0.7 | 0.0 | 66.28 | 1.08 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 33.33 | 0.0 | 0.0 | 2.85 | 0.0 | 0.0 | 51.29 | 0.0 | 0.0 | 123.50 | 0.0 | 0.0 | 65.57 | 0.0 | 0.0 |
