- 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) | 0.38 | -6.63 | 2.79 | -1.06 | 6.58 | 30.56 | 22.70 | 2.3 | 1.49 | 3660.0 | 451.12 | 132.92 | 352.46 | 162.05 |
| 2022 (9) | 0.41 | -24.21 | 2.82 | -9.03 | 5.04 | -10.8 | 22.19 | 0 | 0.04 | -99.67 | 193.68 | 41.06 | 134.50 | 63.96 |
| 2021 (8) | 0.54 | 15.7 | 3.1 | -3.73 | 5.65 | 18.2 | -0.21 | 0 | 12.00 | 0.0 | 137.30 | 0.82 | 82.03 | -1.13 |
| 2020 (7) | 0.47 | 3.01 | 3.22 | 13.38 | 4.78 | -11.81 | -3.64 | 0 | 12.00 | 0.0 | 136.19 | -4.8 | 82.97 | -0.14 |
| 2019 (6) | 0.46 | -10.03 | 2.84 | -24.67 | 5.42 | -4.07 | 0.29 | -90.2 | 12.00 | 421.74 | 143.06 | 0.08 | 83.09 | -11.34 |
| 2018 (5) | 0.51 | -5.64 | 3.77 | -10.02 | 5.65 | 2.54 | 2.96 | 0 | 2.30 | -89.55 | 142.94 | 7.96 | 93.72 | 17.18 |
| 2017 (4) | 0.54 | 17.51 | 4.19 | 181.21 | 5.51 | 17.74 | -1.41 | 0 | 22.00 | 0.0 | 132.40 | -55.48 | 79.98 | -60.79 |
| 2016 (3) | 0.46 | 35.15 | 1.49 | -18.13 | 4.68 | 29.28 | 3.66 | -52.47 | 22.00 | 648.0 | 297.39 | 39.03 | 203.97 | 65.31 |
| 2015 (2) | 0.34 | 17.73 | 1.82 | 71.7 | 3.62 | 0.56 | 7.70 | -64.86 | 2.94 | 34.6 | 213.90 | -34.39 | 123.39 | -38.51 |
| 2014 (1) | 0.29 | -9.49 | 1.06 | -8.62 | 3.6 | 1.12 | 21.91 | 133.83 | 2.19 | 0 | 326.00 | 25.74 | 200.66 | 36.35 |
| 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) | 0.35 | -9.13 | 1.26 | 3.24 | 4.85 | 220.79 | 29.07 | -55.52 | -28.28 | 2.54 | 33.78 | 0 | 339.69 | 1.5 | -23.26 | 278.04 | -0.5 | -16.89 |
| 24Q2 (19) | 0.39 | 2.11 | 2.84 | 3.09 | 6.92 | 335.21 | 65.36 | 6.45 | 251.4 | 1.90 | -3.03 | 0 | 334.66 | -12.4 | -27.45 | 279.44 | -10.74 | -17.69 |
| 24Q1 (18) | 0.38 | -1.14 | -7.45 | 2.89 | 3.58 | 466.67 | 61.40 | 137.16 | 563.07 | 1.96 | -48.96 | 0 | 382.02 | -15.32 | -33.87 | 313.05 | -11.18 | -25.61 |
| 23Q4 (17) | 0.38 | 10.4 | -6.63 | 2.79 | 176.24 | -1.06 | 25.89 | -36.12 | 200.62 | 3.84 | 0 | 258.1 | 451.12 | 1.91 | 132.92 | 352.46 | 5.35 | 162.05 |
| 23Q3 (16) | 0.35 | -7.71 | -12.71 | 1.01 | 42.25 | -63.93 | 40.53 | 117.9 | 212.73 | 0.00 | 0 | -100.0 | 442.65 | -4.04 | 124.97 | 334.56 | -1.45 | 143.16 |
| 23Q2 (15) | 0.38 | -8.11 | -8.49 | 0.71 | 39.22 | -75.68 | 18.60 | 100.86 | -82.74 | 0.00 | 0 | -100.0 | 461.27 | -20.15 | 140.11 | 339.48 | -19.33 | 160.52 |
| 23Q1 (14) | 0.41 | -0.27 | -22.18 | 0.51 | -81.91 | -83.33 | 9.26 | 135.99 | 1282.09 | 0.00 | -100.0 | -100.0 | 577.64 | 198.24 | 313.75 | 420.85 | 212.9 | 394.36 |
| 22Q4 (13) | 0.41 | 3.21 | -24.21 | 2.82 | 0.71 | -9.03 | -25.73 | -298.53 | -901.17 | 1.07 | 0.0 | -88.72 | 193.68 | -1.57 | 41.06 | 134.50 | -2.25 | 63.96 |
| 22Q3 (12) | 0.40 | -3.25 | -17.57 | 2.8 | -4.11 | -17.4 | 12.96 | -87.98 | 2224.59 | 1.07 | 528.25 | -88.72 | 196.76 | 2.42 | 34.98 | 137.59 | 5.59 | 61.89 |
| 22Q2 (11) | 0.41 | -21.86 | -13.87 | 2.92 | -4.58 | -10.98 | 107.78 | 15986.57 | 4821.46 | 0.17 | -99.34 | -98.2 | 192.11 | 37.6 | 33.59 | 130.31 | 53.07 | 48.7 |
| 22Q1 (10) | 0.53 | -2.87 | 12.76 | 3.06 | -1.29 | -6.71 | 0.67 | 126.07 | 45.65 | 26.00 | 173.68 | 116.67 | 139.61 | 1.68 | 0.77 | 85.13 | 3.78 | 3.0 |
| 21Q4 (9) | 0.54 | 12.26 | 15.7 | 3.1 | -8.55 | -3.73 | -2.57 | -321.31 | 58.62 | 9.50 | 0.0 | -20.83 | 137.30 | -5.81 | 0.82 | 82.03 | -3.48 | -1.13 |
| 21Q3 (8) | 0.48 | 1.09 | 4.56 | 3.39 | 3.35 | 6.94 | -0.61 | -127.85 | 87.9 | 9.50 | 0.0 | -20.83 | 145.77 | 1.36 | 5.39 | 84.99 | -3.01 | 3.94 |
| 21Q2 (7) | 0.48 | 2.31 | 9.34 | 3.28 | 0.0 | 13.89 | 2.19 | 376.09 | 855.17 | 9.50 | -20.83 | -20.83 | 143.81 | 3.8 | 1.08 | 87.63 | 6.03 | 5.45 |
| 21Q1 (6) | 0.47 | -0.34 | 9.2 | 3.28 | 1.86 | 16.73 | 0.46 | 107.41 | 116.79 | 12.00 | 0.0 | 0.0 | 138.55 | 1.73 | -4.27 | 82.65 | -0.39 | -2.39 |
| 20Q4 (5) | 0.47 | 1.45 | 3.01 | 3.22 | 1.58 | 13.38 | -6.21 | -23.21 | -426.84 | 12.00 | 0.0 | 0.0 | 136.19 | -1.53 | -4.8 | 82.97 | 1.47 | -0.14 |
| 20Q3 (4) | 0.46 | 5.71 | 0.0 | 3.17 | 10.07 | 0.0 | -5.04 | -1637.93 | 0.0 | 12.00 | 0.0 | 0.0 | 138.31 | -2.79 | 0.0 | 81.77 | -1.6 | 0.0 |
| 20Q2 (3) | 0.44 | 2.17 | 0.0 | 2.88 | 2.49 | 0.0 | -0.29 | 89.42 | 0.0 | 12.00 | 0.0 | 0.0 | 142.28 | -1.69 | 0.0 | 83.10 | -1.85 | 0.0 |
| 20Q1 (2) | 0.43 | -5.99 | 0.0 | 2.81 | -1.06 | 0.0 | -2.74 | -244.21 | 0.0 | 12.00 | 0.0 | 0.0 | 144.73 | 1.17 | 0.0 | 84.67 | 1.9 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 2.84 | 0.0 | 0.0 | 1.90 | 0.0 | 0.0 | 12.00 | 0.0 | 0.0 | 143.06 | 0.0 | 0.0 | 83.09 | 0.0 | 0.0 |
