- 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) | 0.32 | 64.96 | 20.86 | 526.43 | 39.72 | -12.32 | 16.39 | -58.9 | 5.44 | 899.14 | 241.73 | -30.87 | 167.42 | -36.27 |
| 2022 (9) | 0.19 | -9.65 | 3.33 | -0.3 | 45.3 | -26.26 | 39.88 | -33.3 | 0.54 | 0 | 349.66 | 2.24 | 262.72 | -6.45 |
| 2021 (8) | 0.21 | -22.56 | 3.34 | -68.01 | 61.43 | 9.89 | 59.79 | 154.97 | 0.00 | 0 | 341.99 | -5.99 | 280.83 | -4.99 |
| 2020 (7) | 0.28 | -6.04 | 10.44 | -1.97 | 55.9 | 3.17 | 23.45 | -1.88 | 1.30 | -3.3 | 363.79 | 3.48 | 295.59 | 7.8 |
| 2019 (6) | 0.29 | 12.82 | 10.65 | 7.79 | 54.18 | 0.99 | 23.90 | -19.83 | 1.35 | 251.86 | 351.56 | 25.16 | 274.20 | 27.02 |
| 2018 (5) | 0.26 | -3.11 | 9.88 | 9.78 | 53.65 | -4.03 | 29.81 | -6.99 | 0.38 | 0 | 280.89 | 19.85 | 215.88 | 16.67 |
| 2017 (4) | 0.27 | 0.78 | 9.0 | -8.72 | 55.9 | 1.86 | 32.05 | 9.72 | 0.00 | 0 | 234.36 | -9.25 | 185.04 | -9.11 |
| 2016 (3) | 0.27 | -22.37 | 9.86 | -54.27 | 54.88 | -2.54 | 29.21 | 84.87 | 0.00 | 0 | 258.26 | -4.43 | 203.59 | -9.31 |
| 2015 (2) | 0.34 | -8.59 | 21.56 | -12.29 | 56.31 | -10.86 | 15.80 | 27.21 | 1.77 | -19.46 | 270.23 | 8.19 | 224.49 | 8.43 |
| 2014 (1) | 0.38 | -4.29 | 24.58 | -4.91 | 63.17 | -1.17 | 12.42 | 9.81 | 2.20 | 0 | 249.77 | -0.7 | 207.04 | 0.43 |
| 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) | 0.44 | 7.94 | 55.33 | 43.51 | 19.04 | 180.17 | -12.02 | -150.94 | -146.9 | 7.50 | 0.0 | 0.0 | 192.45 | -20.97 | -20.3 | 132.59 | -25.82 | -24.38 |
| 24Q2 (19) | 0.41 | 11.33 | 59.74 | 36.55 | 14.04 | 338.78 | -4.79 | -72.3 | -112.3 | 7.50 | 0.0 | 30.55 | 243.50 | -19.46 | -5.5 | 178.73 | -19.73 | -5.59 |
| 24Q1 (18) | 0.37 | 15.39 | 89.67 | 32.05 | 53.64 | 504.72 | -2.78 | 56.43 | -111.26 | 7.50 | 0.0 | 31.97 | 302.32 | 25.07 | -20.29 | 222.65 | 32.99 | -22.01 |
| 23Q4 (17) | 0.32 | 12.02 | 64.96 | 20.86 | 34.32 | 526.43 | -6.38 | -124.89 | 65.04 | 7.50 | 0.0 | 551.96 | 241.73 | 0.11 | -30.87 | 167.42 | -4.52 | -36.27 |
| 23Q3 (16) | 0.29 | 11.01 | 36.62 | 15.53 | 86.43 | 296.17 | 25.63 | -34.2 | -38.8 | 7.50 | 30.55 | 551.96 | 241.46 | -6.29 | -29.24 | 175.34 | -7.38 | -33.19 |
| 23Q2 (15) | 0.26 | 32.19 | -8.93 | 8.33 | 57.17 | 166.99 | 38.95 | 57.82 | -39.05 | 5.75 | 1.09 | 0 | 257.68 | -32.06 | 7.33 | 189.31 | -33.69 | -2.87 |
| 23Q1 (14) | 0.19 | 0.36 | -0.56 | 5.3 | 59.16 | 54.97 | 24.68 | 235.23 | -65.57 | 5.69 | 394.0 | 0 | 379.29 | 8.47 | -1.33 | 285.50 | 8.67 | -9.7 |
| 22Q4 (13) | 0.19 | -7.23 | -9.65 | 3.33 | -15.05 | -0.3 | -18.25 | -143.58 | -135.07 | 1.15 | 0.0 | 0 | 349.66 | 2.47 | 2.24 | 262.72 | 0.11 | -6.45 |
| 22Q3 (12) | 0.21 | -26.0 | -13.46 | 3.92 | 25.64 | -52.54 | 41.88 | -34.46 | -49.23 | 1.15 | 0 | 0 | 341.24 | 42.14 | 9.52 | 262.44 | 34.65 | -1.34 |
| 22Q2 (11) | 0.28 | 44.33 | -4.66 | 3.12 | -8.77 | -53.71 | 63.90 | -10.87 | 23.55 | 0.00 | 0 | 0 | 240.08 | -37.54 | 3.69 | 194.90 | -38.35 | 3.2 |
| 22Q1 (10) | 0.20 | -8.81 | -40.33 | 3.42 | 2.4 | -66.54 | 71.69 | 37.76 | 32.73 | 0.00 | 0 | 0 | 384.40 | 12.4 | 81.43 | 316.16 | 12.58 | 80.78 |
| 21Q4 (9) | 0.21 | -11.14 | -22.56 | 3.34 | -59.56 | -68.01 | 52.04 | -36.91 | 89.1 | 0.00 | 0 | -100.0 | 341.99 | 9.76 | -5.99 | 280.83 | 5.58 | -4.99 |
| 21Q3 (8) | 0.24 | -18.47 | -24.42 | 8.26 | 22.55 | -19.26 | 82.49 | 59.49 | 143.05 | 0.00 | 0 | -100.0 | 311.58 | 34.57 | 2.96 | 266.00 | 40.85 | 6.96 |
| 21Q2 (7) | 0.30 | -9.67 | -9.34 | 6.74 | -34.05 | -35.63 | 51.72 | -4.24 | 389.77 | 0.00 | 0 | -100.0 | 231.53 | 9.28 | -21.81 | 188.86 | 7.99 | -14.82 |
| 21Q1 (6) | 0.33 | 18.34 | -1.32 | 10.22 | -2.11 | -5.63 | 54.01 | 96.26 | 181.74 | 0.00 | -100.0 | -100.0 | 211.87 | -41.76 | -25.92 | 174.89 | -40.83 | -20.2 |
| 20Q4 (5) | 0.28 | -13.27 | -6.04 | 10.44 | 2.05 | -1.97 | 27.52 | -18.92 | 29.87 | 4.21 | 17.77 | -25.14 | 363.79 | 20.21 | 3.48 | 295.59 | 18.85 | 7.8 |
| 20Q3 (4) | 0.32 | -2.2 | 0.0 | 10.23 | -2.29 | 0.0 | 33.94 | 221.4 | 0.0 | 3.57 | -79.77 | 0.0 | 302.63 | 2.21 | 0.0 | 248.70 | 12.16 | 0.0 |
| 20Q2 (3) | 0.33 | -1.69 | 0.0 | 10.47 | -3.32 | 0.0 | 10.56 | -44.91 | 0.0 | 17.66 | 173.75 | 0.0 | 296.10 | 3.52 | 0.0 | 221.73 | 1.17 | 0.0 |
| 20Q1 (2) | 0.33 | 12.69 | 0.0 | 10.83 | 1.69 | 0.0 | 19.17 | -9.53 | 0.0 | 6.45 | 14.77 | 0.0 | 286.02 | -18.64 | 0.0 | 219.17 | -20.07 | 0.0 |
| 19Q4 (1) | 0.29 | 0.0 | 0.0 | 10.65 | 0.0 | 0.0 | 21.19 | 0.0 | 0.0 | 5.62 | 0.0 | 0.0 | 351.56 | 0.0 | 0.0 | 274.20 | 0.0 | 0.0 |
