- 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) | 0.51 | 7.76 | 58.02 | 12.64 | 32.0 | -31.2 | -3.49 | 0 | 126.84 | 0.0 | 188.45 | -9.76 | 114.91 | -19.51 |
| 2022 (9) | 0.47 | -4.15 | 51.51 | -9.88 | 46.51 | -11.51 | 1.39 | -77.4 | 126.84 | 2458.16 | 208.84 | 75.23 | 142.77 | 64.29 |
| 2021 (8) | 0.49 | -8.76 | 57.16 | -16.54 | 52.56 | 53.33 | 6.15 | 0 | 4.96 | -55.68 | 119.18 | -13.0 | 86.90 | 3.79 |
| 2020 (7) | 0.54 | -0.75 | 68.49 | 5.65 | 34.28 | -23.48 | -3.07 | 0 | 11.19 | 0.0 | 136.99 | -43.67 | 83.73 | -42.78 |
| 2019 (6) | 0.55 | 11.11 | 64.83 | 19.06 | 44.8 | -11.32 | 0.67 | -89.14 | 11.19 | 0.0 | 243.19 | 22.32 | 146.32 | 3.85 |
| 2018 (5) | 0.49 | 12.47 | 54.45 | 10.09 | 50.52 | 4.99 | 6.17 | -21.8 | 11.19 | 30.4 | 198.81 | -12.21 | 140.90 | -22.01 |
| 2017 (4) | 0.44 | -1.29 | 49.46 | 3.58 | 48.12 | 0.29 | 7.89 | 19.73 | 8.58 | 11.84 | 226.47 | 36.75 | 180.67 | 36.05 |
| 2016 (3) | 0.44 | 1.0 | 47.75 | 5.66 | 47.98 | -0.12 | 6.59 | 19.38 | 7.67 | -9.1 | 165.61 | -2.1 | 132.80 | 16.75 |
| 2015 (2) | 0.44 | -7.57 | 45.19 | -3.6 | 48.04 | 3.29 | 5.52 | 256.13 | 8.44 | -87.83 | 169.17 | 6.43 | 113.75 | 10.23 |
| 2014 (1) | 0.47 | -5.65 | 46.88 | -16.3 | 46.51 | 13.16 | 1.55 | 38.39 | 69.35 | 0 | 158.95 | -40.14 | 103.19 | -42.68 |
| 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 | 5.03 | 8.12 | 63.75 | 9.29 | 11.84 | 0.78 | -14.29 | 140.21 | 48.02 | 0.0 | 0.0 | 206.41 | 13.62 | 19.69 | 127.53 | 10.93 | 16.71 |
| 24Q2 (19) | 0.51 | 1.35 | 4.27 | 58.33 | 2.26 | 5.14 | 0.91 | 201.11 | 131.71 | 48.02 | 0.0 | 0.0 | 181.66 | 9.03 | 3.15 | 114.96 | 19.3 | 1.31 |
| 24Q1 (18) | 0.50 | -1.35 | 4.67 | 57.04 | -1.69 | 0.65 | -0.90 | 89.76 | -650.0 | 48.02 | 0.0 | 0.0 | 166.61 | -11.59 | -27.02 | 96.36 | -16.14 | -37.78 |
| 23Q4 (17) | 0.51 | 2.96 | 7.76 | 58.02 | 1.79 | 12.64 | -8.79 | -353.09 | -489.93 | 48.02 | 0.0 | 0.0 | 188.45 | 9.27 | -9.76 | 114.91 | 5.16 | -19.51 |
| 23Q3 (16) | 0.50 | 1.29 | 3.7 | 57.0 | 2.74 | 7.49 | -1.94 | 32.4 | -171.06 | 48.02 | 0.0 | 0.0 | 172.46 | -2.08 | 50.19 | 109.27 | -3.7 | 37.55 |
| 23Q2 (15) | 0.49 | 1.74 | -3.28 | 55.48 | -2.1 | 2.53 | -2.87 | -2291.67 | -312.59 | 48.02 | 0.0 | -98.27 | 176.12 | -22.85 | 54.56 | 113.47 | -26.74 | 37.96 |
| 23Q1 (14) | 0.48 | 1.56 | -0.95 | 56.67 | 10.02 | 2.79 | -0.12 | 91.95 | -103.27 | 48.02 | 0.0 | -2.14 | 228.29 | 9.31 | 88.58 | 154.88 | 8.48 | 77.84 |
| 22Q4 (13) | 0.47 | -0.92 | -4.15 | 51.51 | -2.87 | -9.88 | -1.49 | -154.58 | -118.46 | 48.02 | 0.0 | 173.93 | 208.84 | 81.87 | 75.23 | 142.77 | 79.72 | 64.29 |
| 22Q3 (12) | 0.48 | -5.53 | -5.32 | 53.03 | -2.0 | -9.54 | 2.73 | 102.22 | -73.13 | 48.02 | -98.27 | 176.57 | 114.83 | 0.77 | -37.87 | 79.44 | -3.42 | -42.66 |
| 22Q2 (11) | 0.51 | 4.2 | -4.16 | 54.11 | -1.85 | -11.93 | 1.35 | -63.22 | -77.72 | 2778.00 | 5561.42 | 9861.43 | 113.95 | -5.87 | -34.84 | 82.25 | -5.56 | -35.84 |
| 22Q1 (10) | 0.49 | -1.72 | -9.01 | 55.13 | -3.55 | -11.92 | 3.67 | -54.52 | 370.51 | 49.07 | 179.92 | -91.79 | 121.06 | 1.58 | 14.75 | 87.09 | 0.22 | 24.04 |
| 21Q4 (9) | 0.49 | -2.14 | -8.76 | 57.16 | -2.49 | -16.54 | 8.07 | -20.57 | 555.93 | 17.53 | 0.97 | 0 | 119.18 | -35.51 | -13.0 | 86.90 | -37.28 | 3.79 |
| 21Q3 (8) | 0.51 | -4.37 | -7.03 | 58.62 | -4.59 | -14.75 | 10.16 | 67.66 | 436.42 | 17.36 | -37.74 | 0 | 184.81 | 5.68 | 29.96 | 138.55 | 8.08 | 88.38 |
| 21Q2 (7) | 0.53 | -1.07 | -3.79 | 61.44 | -1.84 | -2.23 | 6.06 | 676.92 | 231.45 | 27.89 | -95.34 | 0 | 174.87 | 65.75 | -9.26 | 128.19 | 82.58 | 14.0 |
| 21Q1 (6) | 0.53 | -1.46 | -2.32 | 62.59 | -8.61 | -0.87 | 0.78 | 144.07 | 127.66 | 597.83 | 0 | 0 | 105.50 | -22.99 | -48.97 | 70.21 | -16.15 | -40.09 |
| 20Q4 (5) | 0.54 | -0.28 | -0.75 | 68.49 | -0.39 | 5.65 | -1.77 | 41.39 | -941.18 | 0.00 | 0 | 0 | 136.99 | -3.66 | -43.67 | 83.73 | 13.84 | -42.78 |
| 20Q3 (4) | 0.54 | -1.04 | 0.0 | 68.76 | 9.42 | 0.0 | -3.02 | 34.49 | 0.0 | 0.00 | 0 | 0.0 | 142.20 | -26.21 | 0.0 | 73.55 | -34.59 | 0.0 |
| 20Q2 (3) | 0.55 | 0.44 | 0.0 | 62.84 | -0.48 | 0.0 | -4.61 | -63.48 | 0.0 | 0.00 | 0 | 0.0 | 192.71 | -6.8 | 0.0 | 112.45 | -4.05 | 0.0 |
| 20Q1 (2) | 0.55 | 0.13 | 0.0 | 63.14 | -2.61 | 0.0 | -2.82 | -1558.82 | 0.0 | 0.00 | 0 | 0.0 | 206.76 | -14.98 | 0.0 | 117.20 | -19.9 | 0.0 |
| 19Q4 (1) | 0.55 | 0.0 | 0.0 | 64.83 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 243.19 | 0.0 | 0.0 | 146.32 | 0.0 | 0.0 |
