- 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) | 0.54 | 0.0 | 78.46 | -5.84 | 149.61 | -14.14 | -0.53 | 0 | 10.39 | 0.0 | 104.67 | 0.67 | 70.21 | 3.86 |
| 2022 (9) | 0.54 | -7.95 | 83.33 | -6.18 | 174.24 | 29.05 | 3.47 | 93.85 | 10.39 | 347.64 | 103.97 | -5.21 | 67.60 | -6.91 |
| 2021 (8) | 0.59 | -0.98 | 88.82 | 10.54 | 135.02 | -6.15 | 1.79 | 0 | 2.32 | 0.0 | 109.68 | 11.07 | 72.62 | 2.41 |
| 2020 (7) | 0.59 | 8.67 | 80.35 | 18.62 | 143.87 | -35.82 | -11.54 | 0 | 2.32 | 0.0 | 98.75 | -16.81 | 70.91 | -18.35 |
| 2019 (6) | 0.55 | -1.48 | 67.74 | -6.36 | 224.18 | 14.73 | 16.36 | 180.14 | 2.32 | -64.86 | 118.70 | 6.03 | 86.85 | 9.58 |
| 2018 (5) | 0.56 | -3.55 | 72.34 | 0.88 | 195.4 | 7.77 | 5.84 | 2.28 | 6.61 | -10.31 | 111.95 | -4.92 | 79.26 | -4.45 |
| 2017 (4) | 0.58 | -1.1 | 71.71 | 11.68 | 181.31 | 43.33 | 5.71 | 0 | 7.36 | 47.03 | 117.74 | 7.77 | 82.95 | -0.78 |
| 2016 (3) | 0.58 | 18.35 | 64.21 | 19.53 | 126.5 | -8.26 | -7.46 | 0 | 5.01 | 0.0 | 109.25 | -6.08 | 83.60 | -6.26 |
| 2015 (2) | 0.49 | 4.89 | 53.72 | 7.61 | 137.89 | -0.63 | 8.09 | 38.77 | 5.01 | -20.75 | 116.32 | -21.15 | 89.18 | -26.7 |
| 2014 (1) | 0.47 | -0.97 | 49.92 | -2.92 | 138.76 | 4.5 | 5.83 | 71.98 | 6.32 | 0 | 147.52 | 20.03 | 121.67 | 24.83 |
| 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) | 0.52 | -5.33 | -3.35 | 81.63 | -8.86 | 1.56 | 7.18 | -25.44 | 465.35 | 10.07 | 44.01 | -97.22 | 106.02 | 1.17 | -1.38 | 74.27 | -2.9 | 2.64 |
| 24Q2 (19) | 0.55 | 0.16 | 0.57 | 89.57 | -0.13 | 9.14 | 9.63 | 59.44 | 44.81 | 6.99 | -49.95 | -59.01 | 104.79 | 7.8 | -3.0 | 76.49 | 15.4 | 4.31 |
| 24Q1 (18) | 0.55 | 1.7 | -1.54 | 89.69 | 14.31 | -0.51 | 6.04 | 291.75 | 193.35 | 13.96 | -96.15 | 78.75 | 97.21 | -7.13 | 0.53 | 66.28 | -5.6 | 14.22 |
| 23Q4 (17) | 0.54 | 0.22 | 0.0 | 78.46 | -2.39 | -5.84 | -3.15 | -348.03 | 7.08 | 362.25 | 0.0 | 4537.1 | 104.67 | -2.63 | 0.67 | 70.21 | -2.97 | 3.86 |
| 23Q3 (16) | 0.54 | -1.49 | -3.47 | 80.38 | -2.06 | -11.3 | 1.27 | -80.9 | -92.33 | 362.25 | 2024.43 | 4537.1 | 107.50 | -0.49 | -1.92 | 72.36 | -1.32 | -5.76 |
| 23Q2 (15) | 0.55 | -1.93 | -9.46 | 82.07 | -8.96 | -17.38 | 6.65 | 202.78 | 4.56 | 17.05 | 118.28 | -17.89 | 108.03 | 11.72 | 10.62 | 73.33 | 26.37 | 18.31 |
| 23Q1 (14) | 0.56 | 3.29 | -7.09 | 90.15 | 8.18 | -7.75 | -6.47 | -90.86 | -32.58 | 7.81 | 0.0 | 53.56 | 96.70 | -6.99 | -6.68 | 58.03 | -14.16 | -11.17 |
| 22Q4 (13) | 0.54 | -3.25 | -7.95 | 83.33 | -8.04 | -6.18 | -3.39 | -120.48 | 73.31 | 7.81 | 0.0 | 53.56 | 103.97 | -5.14 | -5.21 | 67.60 | -11.96 | -6.91 |
| 22Q3 (12) | 0.56 | -7.61 | -2.27 | 90.62 | -8.78 | 5.61 | 16.55 | 160.22 | 184.92 | 7.81 | -62.38 | 53.56 | 109.60 | 12.23 | 9.6 | 76.78 | 23.88 | 25.64 |
| 22Q2 (11) | 0.61 | 0.63 | 12.58 | 99.34 | 1.66 | 26.87 | 6.36 | 230.33 | 140.0 | 20.77 | 308.25 | 308.25 | 97.66 | -5.75 | -8.15 | 61.98 | -5.13 | -0.56 |
| 22Q1 (10) | 0.60 | 2.33 | 8.55 | 97.72 | 10.02 | 15.36 | -4.88 | 61.57 | -107.46 | 5.09 | 0.0 | 0.0 | 103.62 | -5.53 | -14.63 | 65.33 | -10.04 | -24.05 |
| 21Q4 (9) | 0.59 | 2.72 | -0.98 | 88.82 | 3.51 | 10.54 | -12.70 | 34.84 | 19.26 | 5.09 | 0.0 | -98.58 | 109.68 | 9.68 | 11.07 | 72.62 | 18.83 | 2.41 |
| 21Q3 (8) | 0.57 | 6.43 | -0.19 | 85.81 | 9.59 | 9.3 | -19.49 | -22.58 | -26.31 | 5.09 | 0.0 | -98.58 | 100.00 | -5.95 | -18.48 | 61.11 | -1.96 | -23.12 |
| 21Q2 (7) | 0.54 | -2.97 | -2.06 | 78.3 | -7.57 | 12.73 | -15.90 | -124.32 | 12.2 | 5.09 | 0.0 | -98.58 | 106.33 | -12.4 | -15.7 | 62.33 | -27.54 | -13.32 |
| 21Q1 (6) | 0.55 | -6.65 | 2.25 | 84.71 | 5.43 | 11.59 | 65.38 | 515.64 | 3614.77 | 5.09 | -98.58 | -98.58 | 121.38 | 22.92 | 1.98 | 86.02 | 21.31 | 10.4 |
| 20Q4 (5) | 0.59 | 3.54 | 8.67 | 80.35 | 2.34 | 18.56 | -15.73 | -1.94 | -198.01 | 359.38 | 0.0 | 3086.0 | 98.75 | -19.5 | -16.81 | 70.91 | -10.79 | -18.35 |
| 20Q3 (4) | 0.57 | 4.44 | 0.0 | 78.51 | 13.03 | 0.0 | -15.43 | 14.8 | 0.0 | 359.38 | 0.0 | 0.0 | 122.67 | -2.74 | 0.0 | 79.49 | 10.54 | 0.0 |
| 20Q2 (3) | 0.55 | 1.29 | 0.0 | 69.46 | -8.5 | 0.0 | -18.11 | -1128.98 | 0.0 | 359.38 | 0.0 | 0.0 | 126.13 | 5.97 | 0.0 | 71.91 | -7.71 | 0.0 |
| 20Q1 (2) | 0.54 | -0.79 | 0.0 | 75.91 | 12.01 | 0.0 | 1.76 | -89.03 | 0.0 | 359.38 | 3086.0 | 0.0 | 119.02 | 0.27 | 0.0 | 77.92 | -10.28 | 0.0 |
| 19Q4 (1) | 0.55 | 0.0 | 0.0 | 67.77 | 0.0 | 0.0 | 16.05 | 0.0 | 0.0 | 11.28 | 0.0 | 0.0 | 118.70 | 0.0 | 0.0 | 86.85 | 0.0 | 0.0 |
