- 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) | 0.83 | 5.14 | 170.91 | -8.28 | 214.76 | -2.36 | -16.66 | 0 | 196.08 | 0.0 | 100.15 | -15.64 | 43.31 | 155.82 |
| 2022 (9) | 0.79 | 13.35 | 186.34 | 91.39 | 219.94 | 15.07 | -20.80 | 0 | 196.08 | 0.0 | 118.72 | 0.95 | 16.93 | -28.26 |
| 2021 (8) | 0.70 | -19.51 | 97.36 | -29.84 | 191.13 | -24.45 | 1.10 | 0 | 196.08 | 11242.89 | 117.60 | 24.0 | 23.60 | 95.85 |
| 2020 (7) | 0.87 | 6.08 | 138.76 | 38.04 | 252.97 | 52.94 | -14.84 | 0 | 1.73 | 0.0 | 94.84 | -11.56 | 12.05 | -62.59 |
| 2019 (6) | 0.82 | 10.59 | 100.52 | 31.24 | 165.41 | 27.12 | -26.23 | 0 | 1.73 | 0.0 | 107.24 | -9.57 | 32.21 | 147.96 |
| 2018 (5) | 0.74 | 3.38 | 76.59 | -16.25 | 130.12 | -20.68 | -126.78 | 0 | 1.73 | 0.0 | 118.59 | -6.16 | 12.99 | -42.85 |
| 2017 (4) | 0.71 | 27.9 | 91.45 | 12.76 | 164.04 | 4.17 | -297.53 | 0 | 1.73 | 0.0 | 126.38 | 6.64 | 22.73 | 184.48 |
| 2016 (3) | 0.56 | 34.13 | 81.1 | 493.7 | 157.48 | -26.61 | -41.59 | 0 | 1.73 | 0.0 | 118.51 | -30.09 | 7.99 | -57.23 |
| 2015 (2) | 0.42 | -22.73 | 13.66 | -74.38 | 214.58 | -15.84 | 43.40 | 29.21 | 1.73 | -10.49 | 169.51 | 30.81 | 18.68 | 196.98 |
| 2014 (1) | 0.54 | 12.21 | 53.32 | 200.56 | 254.98 | 2.43 | 33.59 | 8.22 | 1.93 | 0 | 129.58 | -19.62 | 6.29 | 16.05 |
| 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) | 0.70 | 3.61 | -16.13 | 127.36 | 12.98 | -32.16 | -13.64 | -260.85 | 8.82 | 2549.00 | 0.0 | 0.0 | 103.43 | -10.29 | 3.04 | 32.25 | -12.27 | 31.58 |
| 24Q2 (19) | 0.68 | -2.5 | -18.84 | 112.73 | -3.15 | -42.72 | -3.78 | 16.0 | 83.16 | 2549.00 | 0.0 | 0.0 | 115.29 | -1.06 | 13.71 | 36.76 | -19.7 | 242.27 |
| 24Q1 (18) | 0.69 | -16.55 | -16.02 | 116.4 | -31.89 | -34.77 | -4.50 | 15.73 | 83.53 | 2549.00 | 0.0 | 0.0 | 116.52 | 16.35 | 5.4 | 45.78 | 5.7 | 222.62 |
| 23Q4 (17) | 0.83 | -0.52 | 5.14 | 170.91 | -8.96 | -8.28 | -5.34 | 64.3 | 69.61 | 2549.00 | 0.0 | 0.0 | 100.15 | -0.23 | -15.64 | 43.31 | 76.7 | 155.82 |
| 23Q3 (16) | 0.83 | 0.26 | 8.67 | 187.73 | -4.61 | 9.17 | -14.96 | 33.36 | 51.19 | 2549.00 | 0.0 | 0.0 | 100.38 | -1.0 | -10.7 | 24.51 | 128.21 | 8.16 |
| 23Q2 (15) | 0.83 | 0.88 | 15.85 | 196.81 | 10.29 | 39.04 | -22.45 | 17.83 | 16.82 | 2549.00 | 0.0 | 0.0 | 101.39 | -8.29 | -6.12 | 10.74 | -24.31 | -24.95 |
| 23Q1 (14) | 0.82 | 4.48 | 17.22 | 178.45 | -4.23 | 44.56 | -27.32 | -55.49 | -330.24 | 2549.00 | 0.0 | 0.0 | 110.55 | -6.88 | -3.28 | 14.19 | -16.18 | -22.59 |
| 22Q4 (13) | 0.79 | 2.83 | 13.35 | 186.34 | 8.36 | 91.39 | -17.57 | 42.68 | -1930.21 | 2549.00 | 0.0 | 0.0 | 118.72 | 5.61 | 0.95 | 16.93 | -25.29 | -28.26 |
| 22Q3 (12) | 0.77 | 6.89 | 12.79 | 171.96 | 21.48 | 84.88 | -30.65 | -13.56 | -3092.71 | 2549.00 | 0.0 | 1900.0 | 112.41 | 4.08 | -7.3 | 22.66 | 58.35 | 43.87 |
| 22Q2 (11) | 0.72 | 2.07 | 5.35 | 141.55 | 14.67 | 63.34 | -26.99 | -325.04 | -1505.73 | 2549.00 | 0.0 | 1900.0 | 108.00 | -5.51 | -10.88 | 14.31 | -21.93 | -31.56 |
| 22Q1 (10) | 0.70 | 1.03 | -2.99 | 123.44 | 26.79 | -19.28 | -6.35 | -761.46 | -405.29 | 2549.00 | 0.0 | 2193.36 | 114.30 | -2.81 | -8.05 | 18.33 | -22.33 | -57.58 |
| 21Q4 (9) | 0.70 | 2.32 | -19.51 | 97.36 | 4.68 | -29.84 | 0.96 | 200.0 | 104.49 | 2549.00 | 1900.0 | 0 | 117.60 | -3.02 | 24.0 | 23.60 | 49.84 | 95.85 |
| 21Q3 (8) | 0.68 | -0.16 | -19.3 | 93.01 | 7.33 | -32.77 | -0.96 | -150.0 | 92.05 | 127.45 | 0.0 | 0 | 121.26 | 0.06 | 19.75 | 15.75 | -24.68 | 44.89 |
| 21Q2 (7) | 0.68 | -6.01 | -18.05 | 86.66 | -43.33 | -31.58 | 1.92 | -7.69 | 112.56 | 127.45 | 14.67 | 0 | 121.19 | -2.51 | 8.45 | 20.91 | -51.61 | 21.85 |
| 21Q1 (6) | 0.73 | -16.18 | -11.05 | 152.92 | 10.2 | 54.64 | 2.08 | 109.73 | 122.56 | 111.15 | 0 | 0 | 124.31 | 31.07 | 3.39 | 43.21 | 258.59 | 197.79 |
| 20Q4 (5) | 0.87 | 2.6 | 6.08 | 138.76 | 0.3 | 38.04 | -21.38 | -76.99 | 61.78 | 0.00 | 0 | 0 | 94.84 | -6.34 | -11.56 | 12.05 | 10.86 | -62.59 |
| 20Q3 (4) | 0.84 | 1.38 | 0.0 | 138.35 | 9.24 | 0.0 | -12.08 | 20.99 | 0.0 | 0.00 | 0 | 0.0 | 101.26 | -9.39 | 0.0 | 10.87 | -36.66 | 0.0 |
| 20Q2 (3) | 0.83 | 2.02 | 0.0 | 126.65 | 28.07 | 0.0 | -15.29 | -65.84 | 0.0 | 0.00 | 0 | 0.0 | 111.75 | -7.05 | 0.0 | 17.16 | 18.26 | 0.0 |
| 20Q1 (2) | 0.82 | -0.04 | 0.0 | 98.89 | -1.62 | 0.0 | -9.22 | 83.52 | 0.0 | 0.00 | 0 | 0.0 | 120.23 | 12.11 | 0.0 | 14.51 | -54.95 | 0.0 |
| 19Q4 (1) | 0.82 | 0.0 | 0.0 | 100.52 | 0.0 | 0.0 | -55.94 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 107.24 | 0.0 | 0.0 | 32.21 | 0.0 | 0.0 |
