- 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) | 0.39 | -22.71 | 7.39 | -41.07 | 8.84 | 20.93 | -10.44 | 0 | 63.43 | 0.0 | 364.05 | 70.36 | 130.96 | -1.28 |
| 2022 (9) | 0.51 | 12.31 | 12.54 | 20.23 | 7.31 | -35.76 | -11.66 | 0 | 63.43 | 0.0 | 213.70 | 4.0 | 132.66 | 1.16 |
| 2021 (8) | 0.45 | 56.17 | 10.43 | 114.17 | 11.38 | 34.36 | -12.97 | 0 | 63.43 | 0.0 | 205.48 | -65.76 | 131.14 | -72.66 |
| 2020 (7) | 0.29 | -37.74 | 4.87 | -32.45 | 8.47 | 10.0 | 1.80 | -77.07 | 63.43 | 639.66 | 600.06 | 100.37 | 479.63 | 161.36 |
| 2019 (6) | 0.47 | -19.0 | 7.21 | -37.47 | 7.7 | 81.18 | 7.85 | 39.43 | 8.58 | -34.69 | 299.47 | 84.05 | 183.51 | 37.59 |
| 2018 (5) | 0.58 | 3.08 | 11.53 | 11.94 | 4.25 | 3.66 | 5.63 | 0 | 13.13 | 293.19 | 162.71 | 33.73 | 133.37 | 320.06 |
| 2017 (4) | 0.56 | 43.79 | 10.3 | 107.24 | 4.1 | -14.76 | -3.28 | 0 | 3.34 | 0.0 | 121.67 | -60.36 | 31.75 | -81.0 |
| 2016 (3) | 0.39 | 159.15 | 4.97 | 537.18 | 4.81 | 67.6 | 38.34 | -72.72 | 3.34 | 216.13 | 306.95 | -32.95 | 167.07 | -53.71 |
| 2015 (2) | 0.15 | -46.73 | 0.78 | 81.4 | 2.87 | 120.77 | 140.54 | 0 | 1.06 | 0 | 457.79 | 91.26 | 360.89 | 139.89 |
| 2014 (1) | 0.28 | 246.73 | 0.43 | 0 | 1.3 | 39.78 | -161.93 | 0 | 0.00 | 0 | 239.35 | -66.94 | 150.44 | -71.76 |
| 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) | 0.37 | -1.36 | -29.11 | 7.62 | -1.68 | -34.65 | -11.72 | -4.36 | -116.24 | 48.33 | 0.0 | 0.0 | 593.54 | 7.43 | 166.66 | 179.06 | -0.1 | 41.76 |
| 24Q2 (19) | 0.37 | 0.03 | -26.15 | 7.75 | -1.65 | -30.31 | -11.23 | -25.33 | -12.64 | 48.33 | 0.0 | 0.0 | 552.47 | -1.69 | 160.29 | 179.24 | -7.35 | 60.51 |
| 24Q1 (18) | 0.37 | -4.96 | -24.65 | 7.88 | 6.63 | -30.63 | -8.96 | 36.05 | 27.8 | 48.33 | 0.0 | 0.0 | 561.95 | 54.36 | 140.11 | 193.45 | 47.72 | 53.73 |
| 23Q4 (17) | 0.39 | -24.4 | -22.71 | 7.39 | -36.62 | -41.07 | -14.01 | -158.49 | 24.56 | 48.33 | 0.0 | 0.0 | 364.05 | 63.56 | 70.36 | 130.96 | 3.68 | -1.28 |
| 23Q3 (16) | 0.52 | 2.76 | 5.99 | 11.66 | 4.86 | -6.72 | -5.42 | 45.64 | 52.16 | 48.33 | 0.0 | 0.0 | 222.58 | 4.87 | 1.28 | 126.31 | 13.11 | -8.11 |
| 23Q2 (15) | 0.51 | 2.06 | 1.2 | 11.12 | -2.11 | -18.05 | -9.97 | 19.66 | -42.43 | 48.33 | 0.0 | 0.0 | 212.25 | -9.31 | 7.66 | 111.67 | -11.26 | -14.78 |
| 23Q1 (14) | 0.50 | -2.51 | 2.63 | 11.36 | -9.41 | -8.24 | -12.41 | 33.17 | -50.61 | 48.33 | 0.0 | 0.0 | 234.04 | 9.52 | 33.33 | 125.84 | -5.14 | 7.06 |
| 22Q4 (13) | 0.51 | 3.67 | 12.31 | 12.54 | 0.32 | 20.23 | -18.57 | -63.9 | 6.78 | 48.33 | 0.0 | 0.0 | 213.70 | -2.76 | 4.0 | 132.66 | -3.49 | 1.16 |
| 22Q3 (12) | 0.49 | -1.88 | 18.28 | 12.5 | -7.89 | 38.58 | -11.33 | -61.86 | 36.77 | 48.33 | 0.0 | 0.0 | 219.76 | 11.47 | -8.21 | 137.46 | 4.91 | -11.4 |
| 22Q2 (11) | 0.50 | 3.5 | 72.02 | 13.57 | 9.61 | 192.46 | -7.00 | 15.05 | 58.78 | 48.33 | 0.0 | 0.0 | 197.14 | 12.3 | -55.19 | 131.03 | 11.48 | -54.81 |
| 22Q1 (10) | 0.48 | 6.69 | 72.43 | 12.38 | 18.7 | 160.63 | -8.24 | 58.63 | -206.87 | 48.33 | 0.0 | 0.0 | 175.54 | -14.57 | -70.39 | 117.54 | -10.37 | -74.01 |
| 21Q4 (9) | 0.45 | 9.18 | 56.17 | 10.43 | 15.63 | 114.17 | -19.92 | -11.16 | -582.19 | 48.33 | 0.0 | -84.23 | 205.48 | -14.18 | -65.76 | 131.14 | -15.48 | -72.66 |
| 21Q3 (8) | 0.42 | 42.7 | 40.57 | 9.02 | 94.4 | 80.4 | -17.92 | -5.54 | -495.35 | 48.33 | 0.0 | -84.23 | 239.42 | -45.58 | -62.59 | 155.15 | -46.49 | -67.9 |
| 21Q2 (7) | 0.29 | 3.74 | -40.62 | 4.64 | -2.32 | -39.82 | -16.98 | -320.23 | -961.93 | 48.33 | 0.0 | -84.23 | 439.98 | -25.78 | 86.39 | 289.95 | -35.9 | 94.56 |
| 21Q1 (6) | 0.28 | -3.38 | -37.8 | 4.75 | -2.46 | -33.1 | 7.71 | 364.04 | -16.29 | 48.33 | -84.23 | 46.7 | 592.78 | -1.21 | 77.91 | 452.32 | -5.69 | 127.1 |
| 20Q4 (5) | 0.29 | -1.73 | -37.74 | 4.87 | -2.6 | -32.45 | -2.92 | 2.99 | -1636.84 | 306.50 | 0.0 | 0 | 600.06 | -6.25 | 100.37 | 479.63 | -0.78 | 161.36 |
| 20Q3 (4) | 0.30 | -39.72 | 0.0 | 5.0 | -35.15 | 0.0 | -3.01 | -252.79 | 0.0 | 306.50 | 0.0 | 0.0 | 640.03 | 171.14 | 0.0 | 483.38 | 224.35 | 0.0 |
| 20Q2 (3) | 0.49 | 8.67 | 0.0 | 7.71 | 8.59 | 0.0 | 1.97 | -78.61 | 0.0 | 306.50 | 830.27 | 0.0 | 236.05 | -29.16 | 0.0 | 149.03 | -25.17 | 0.0 |
| 20Q1 (2) | 0.45 | -3.28 | 0.0 | 7.1 | -1.53 | 0.0 | 9.21 | 4747.37 | 0.0 | 32.95 | 0 | 0.0 | 333.20 | 11.26 | 0.0 | 199.17 | 8.53 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | 7.21 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 299.47 | 0.0 | 0.0 | 183.51 | 0.0 | 0.0 |
