- 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) | 0.28 | -11.11 | 12.07 | -30.67 | 56.6 | -5.78 | -4.00 | 0 | 4.81 | 0.0 | 236.68 | 1.77 | 186.20 | 8.0 |
| 2022 (9) | 0.32 | -9.21 | 17.41 | 9.02 | 60.07 | -22.32 | 7.91 | -88.16 | 4.81 | 351.25 | 232.56 | 5.65 | 172.41 | 1.11 |
| 2021 (8) | 0.35 | 7.46 | 15.97 | 21.63 | 77.33 | 41.68 | 66.79 | 0 | 1.07 | -87.31 | 220.12 | 2.94 | 170.51 | -1.9 |
| 2020 (7) | 0.33 | -7.75 | 13.13 | -24.1 | 54.58 | 15.66 | -6.89 | 0 | 8.40 | 0.0 | 213.84 | 0.44 | 173.81 | -1.88 |
| 2019 (6) | 0.36 | 31.31 | 17.3 | 32.16 | 47.19 | -9.99 | -27.04 | 0 | 8.40 | 0.0 | 212.90 | -20.2 | 177.14 | -18.41 |
| 2018 (5) | 0.27 | -17.47 | 13.09 | -31.47 | 52.43 | -13.54 | -10.83 | 0 | 8.40 | 0.0 | 266.79 | 8.53 | 217.10 | 6.63 |
| 2017 (4) | 0.33 | -5.03 | 19.1 | -13.06 | 60.64 | 7.86 | 11.32 | 8.12 | 8.40 | 32.11 | 245.83 | -11.57 | 203.60 | -13.68 |
| 2016 (3) | 0.35 | -2.67 | 21.97 | -8.31 | 56.22 | 2.03 | 10.47 | 0 | 6.36 | -9.82 | 278.00 | 14.4 | 235.86 | 18.44 |
| 2015 (2) | 0.36 | 8.95 | 23.96 | 39.79 | 55.1 | -7.18 | -0.02 | 0 | 7.05 | 0.0 | 243.00 | 23.85 | 199.14 | 23.6 |
| 2014 (1) | 0.33 | 31.15 | 17.14 | 162.88 | 59.36 | -1.85 | 21.98 | -57.1 | 7.05 | 0 | 196.20 | 2.74 | 161.12 | 4.47 |
| 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) | 0.27 | -4.9 | -13.73 | 9.92 | -2.75 | -34.87 | -16.59 | -45.78 | -23600.0 | 5.53 | 0.0 | -99.24 | 257.73 | 5.16 | 21.93 | 213.73 | 5.52 | 28.37 |
| 24Q2 (19) | 0.29 | 2.22 | -12.78 | 10.2 | -5.64 | -34.7 | -11.38 | -57.18 | -634.19 | 5.53 | -99.24 | -99.24 | 245.09 | -1.74 | 24.33 | 202.55 | 7.79 | 33.37 |
| 24Q1 (18) | 0.28 | -1.79 | -11.03 | 10.81 | -10.44 | -33.96 | -7.24 | -47.15 | 27.24 | 729.00 | 0.0 | 779.2 | 249.44 | 5.39 | 17.62 | 187.91 | 0.92 | 18.03 |
| 23Q4 (17) | 0.28 | -9.64 | -11.11 | 12.07 | -20.75 | -30.67 | -4.92 | -6928.57 | 48.96 | 729.00 | 0.0 | 779.2 | 236.68 | 11.97 | 1.77 | 186.20 | 11.84 | 8.0 |
| 23Q3 (16) | 0.32 | -3.84 | -4.94 | 15.23 | -2.5 | -9.29 | -0.07 | 95.48 | 98.76 | 729.00 | 0.0 | 7604.2 | 211.37 | 7.22 | -12.72 | 166.49 | 9.63 | -4.34 |
| 23Q2 (15) | 0.33 | 4.26 | -9.69 | 15.62 | -4.58 | 17.98 | -1.55 | 84.42 | -106.76 | 729.00 | 779.2 | 7604.2 | 197.13 | -7.04 | 0.91 | 151.87 | -4.6 | 3.75 |
| 23Q1 (14) | 0.31 | -1.87 | -4.32 | 16.37 | -5.97 | 9.65 | -9.95 | -3.22 | -121.62 | 82.92 | 0.0 | 1145.61 | 212.07 | -8.81 | -10.04 | 159.20 | -7.66 | -10.71 |
| 22Q4 (13) | 0.32 | -3.38 | -9.21 | 17.41 | 3.69 | 9.02 | -9.64 | -70.62 | -115.45 | 82.92 | 776.28 | 2411.55 | 232.56 | -3.97 | 5.65 | 172.41 | -0.94 | 1.11 |
| 22Q3 (12) | 0.33 | -8.65 | -10.35 | 16.79 | 26.81 | -0.47 | -5.65 | -124.65 | -106.35 | 9.46 | 0.0 | 229.56 | 242.17 | 23.96 | 17.82 | 174.05 | 18.9 | 4.86 |
| 22Q2 (11) | 0.36 | 10.47 | -2.23 | 13.24 | -11.32 | -21.66 | 22.92 | -50.21 | -66.73 | 9.46 | 42.15 | 144.32 | 195.36 | -17.13 | -3.27 | 146.38 | -17.9 | -8.39 |
| 22Q1 (10) | 0.33 | -6.88 | -2.64 | 14.93 | -6.51 | 4.33 | 46.03 | -26.22 | 7.17 | 6.66 | 101.63 | 21.24 | 235.75 | 7.1 | 11.69 | 178.29 | 4.56 | 6.24 |
| 21Q4 (9) | 0.35 | -4.59 | 7.46 | 15.97 | -5.33 | 21.63 | 62.39 | -29.92 | 867.4 | 3.30 | 14.98 | 0 | 220.12 | 7.09 | 2.94 | 170.51 | 2.72 | -1.9 |
| 21Q3 (8) | 0.37 | -0.38 | 11.38 | 16.87 | -0.18 | 12.47 | 89.03 | 29.24 | 3910.36 | 2.87 | -25.87 | 0 | 205.55 | 1.77 | -8.87 | 165.99 | 3.89 | -7.9 |
| 21Q2 (7) | 0.37 | 10.01 | 12.34 | 16.9 | 18.1 | 16.23 | 68.89 | 60.4 | 706.96 | 3.87 | -29.46 | 0 | 201.97 | -4.32 | -7.31 | 159.78 | -4.79 | -7.9 |
| 21Q1 (6) | 0.34 | 2.77 | -0.85 | 14.31 | 8.99 | -9.26 | 42.95 | 628.29 | 565.84 | 5.49 | 0 | 0 | 211.08 | -1.29 | -4.78 | 167.82 | -3.45 | -6.99 |
| 20Q4 (5) | 0.33 | -1.11 | -7.75 | 13.13 | -12.47 | -24.1 | -8.13 | -466.22 | 64.54 | 0.00 | 0 | 0 | 213.84 | -5.2 | 0.44 | 173.81 | -3.56 | -1.88 |
| 20Q3 (4) | 0.33 | 0.48 | 0.0 | 15.0 | 3.16 | 0.0 | 2.22 | 119.56 | 0.0 | 0.00 | 0 | 0.0 | 225.56 | 3.51 | 0.0 | 180.23 | 3.89 | 0.0 |
| 20Q2 (3) | 0.33 | -2.91 | 0.0 | 14.54 | -7.8 | 0.0 | -11.35 | -23.1 | 0.0 | 0.00 | 0 | 0.0 | 217.91 | -1.7 | 0.0 | 173.48 | -3.85 | 0.0 |
| 20Q1 (2) | 0.34 | -4.38 | 0.0 | 15.77 | -8.84 | 0.0 | -9.22 | 59.79 | 0.0 | 0.00 | 0 | 0.0 | 221.67 | 4.12 | 0.0 | 180.43 | 1.86 | 0.0 |
| 19Q4 (1) | 0.36 | 0.0 | 0.0 | 17.3 | 0.0 | 0.0 | -22.93 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 212.90 | 0.0 | 0.0 | 177.14 | 0.0 | 0.0 |
