- 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) | 0.37 | -30.76 | 35.35 | -57.17 | 48.11 | -18.01 | 5.17 | -47.41 | 0.34 | -53.91 | 138.00 | -0.75 | 103.59 | -12.8 |
| 2022 (9) | 0.53 | -2.57 | 82.54 | 2.2 | 58.68 | -23.95 | 9.83 | -55.01 | 0.74 | -3.69 | 139.04 | 3.82 | 118.79 | 8.41 |
| 2021 (8) | 0.55 | 11.12 | 80.76 | 31.66 | 77.16 | 19.72 | 21.85 | 18.11 | 0.77 | -59.93 | 133.92 | -13.94 | 109.57 | -16.22 |
| 2020 (7) | 0.49 | 21.71 | 61.34 | 97.81 | 64.45 | 41.74 | 18.50 | -31.94 | 1.91 | 530.11 | 155.62 | -15.92 | 130.78 | -21.58 |
| 2019 (6) | 0.40 | -4.05 | 31.01 | -10.71 | 45.47 | 52.99 | 27.18 | -85.71 | 0.30 | 657.14 | 185.09 | 2.08 | 166.76 | 5.64 |
| 2018 (5) | 0.42 | -30.92 | 34.73 | 1020.32 | 29.72 | 1.61 | 190.21 | 44.99 | 0.04 | 0 | 181.32 | -67.09 | 157.85 | -68.5 |
| 2017 (4) | 0.61 | 90.43 | 3.1 | 106.67 | 29.25 | 14.21 | 131.19 | 0 | 0.00 | 0 | 551.04 | 123.29 | 501.08 | 183.51 |
| 2016 (3) | 0.32 | -13.6 | 1.5 | -66.59 | 25.61 | 72.23 | -4.70 | 0 | 0.00 | 0 | 246.78 | 0.99 | 176.74 | -18.23 |
| 2015 (2) | 0.37 | 58.68 | 4.49 | 372.63 | 14.87 | -8.88 | 14.87 | -54.25 | 0.00 | 0 | 244.37 | -36.49 | 216.15 | -37.49 |
| 2014 (1) | 0.23 | 20.18 | 0.95 | 0 | 16.32 | -6.8 | 32.50 | 0 | 0.00 | 0 | 384.77 | -17.5 | 345.76 | -14.41 |
| 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) | 0.36 | -4.63 | -8.75 | 32.47 | -6.67 | -21.28 | 9.19 | -46.16 | 7.74 | 0.51 | 53.58 | -39.39 | 136.12 | 5.59 | -11.73 | 100.51 | 3.94 | -16.95 |
| 24Q2 (19) | 0.38 | -1.6 | -23.22 | 34.79 | -2.96 | -46.53 | 17.07 | 109.19 | 88.83 | 0.34 | -65.64 | -73.4 | 128.91 | 0.15 | -5.97 | 96.70 | 1.27 | -15.54 |
| 24Q1 (18) | 0.38 | 3.44 | -25.66 | 35.85 | 1.41 | -51.38 | 8.16 | 1017.81 | 388.62 | 0.97 | 14.85 | -96.55 | 128.72 | -6.72 | -7.21 | 95.49 | -7.82 | -18.95 |
| 23Q4 (17) | 0.37 | -6.01 | -30.76 | 35.35 | -14.3 | -57.17 | 0.73 | -91.44 | -47.48 | 0.85 | 0.0 | -98.87 | 138.00 | -10.51 | -0.75 | 103.59 | -14.41 | -12.8 |
| 23Q3 (16) | 0.39 | -19.75 | -25.37 | 41.25 | -36.61 | -50.68 | 8.53 | -5.64 | -16.29 | 0.85 | -32.61 | -73.11 | 154.20 | 12.47 | 8.48 | 121.03 | 5.71 | 0.76 |
| 23Q2 (15) | 0.49 | -4.73 | -8.69 | 65.07 | -11.75 | -19.57 | 9.04 | 441.32 | -39.69 | 1.26 | -95.54 | -67.81 | 137.10 | -1.17 | -2.09 | 114.49 | -2.83 | -0.82 |
| 23Q1 (14) | 0.51 | -3.66 | -2.82 | 73.73 | -10.67 | -8.15 | 1.67 | 20.14 | -92.07 | 28.25 | -62.42 | 821.27 | 138.72 | -0.23 | 0.67 | 117.82 | -0.82 | 6.17 |
| 22Q4 (13) | 0.53 | 1.31 | -2.57 | 82.54 | -1.32 | 2.2 | 1.39 | -86.36 | -91.72 | 75.17 | 2280.72 | 1401.66 | 139.04 | -2.19 | 3.82 | 118.79 | -1.11 | 8.41 |
| 22Q3 (12) | 0.53 | -1.81 | -7.24 | 83.64 | 3.39 | 3.57 | 10.19 | -32.02 | -65.6 | 3.16 | -19.31 | 21.22 | 142.15 | 1.52 | 6.33 | 120.12 | 4.05 | 8.31 |
| 22Q2 (11) | 0.54 | 1.4 | -5.11 | 80.9 | 0.78 | -2.24 | 14.99 | -28.86 | -39.46 | 3.91 | 27.6 | 30.79 | 140.02 | 1.62 | 3.87 | 115.44 | 4.03 | 2.02 |
| 22Q1 (10) | 0.53 | -3.41 | -7.71 | 80.27 | -0.61 | -5.39 | 21.07 | 25.57 | 30.14 | 3.07 | -38.74 | -30.72 | 137.79 | 2.89 | 3.42 | 110.97 | 1.28 | -1.87 |
| 21Q4 (9) | 0.55 | -3.54 | 11.12 | 80.76 | 0.0 | 31.66 | 16.78 | -43.35 | -7.65 | 5.01 | 92.18 | -32.48 | 133.92 | 0.17 | -13.94 | 109.57 | -1.2 | -16.22 |
| 21Q3 (8) | 0.57 | 0.44 | 11.82 | 80.76 | -2.4 | 28.35 | 29.62 | 19.63 | 34.39 | 2.60 | -12.94 | -68.7 | 133.69 | -0.82 | -12.71 | 110.90 | -1.99 | -13.97 |
| 21Q2 (7) | 0.57 | -1.38 | 42.62 | 82.75 | -2.46 | 136.23 | 24.76 | 52.93 | -11.54 | 2.99 | -32.41 | 0 | 134.80 | 1.18 | -21.41 | 113.15 | 0.05 | -26.97 |
| 21Q1 (6) | 0.57 | 16.29 | 40.91 | 84.84 | 38.31 | 154.77 | 16.19 | -10.9 | -11.43 | 4.43 | -40.3 | 386.89 | 133.23 | -14.39 | -27.79 | 113.09 | -13.53 | -32.18 |
| 20Q4 (5) | 0.49 | -2.93 | 21.71 | 61.34 | -2.51 | 97.81 | 18.17 | -17.56 | -14.65 | 7.41 | -10.9 | 871.21 | 155.62 | 1.61 | -15.92 | 130.78 | 1.45 | -21.57 |
| 20Q3 (4) | 0.51 | 28.11 | 0.0 | 62.92 | 79.62 | 0.0 | 22.04 | -21.26 | 0.0 | 8.32 | 0 | 0.0 | 153.15 | -10.72 | 0.0 | 128.91 | -16.8 | 0.0 |
| 20Q2 (3) | 0.40 | -2.56 | 0.0 | 35.03 | 5.2 | 0.0 | 27.99 | 53.12 | 0.0 | 0.00 | -100.0 | 0.0 | 171.53 | -7.03 | 0.0 | 154.94 | -7.08 | 0.0 |
| 20Q1 (2) | 0.41 | 0.44 | 0.0 | 33.3 | 7.38 | 0.0 | 18.28 | -14.14 | 0.0 | 0.91 | 19.09 | 0.0 | 184.50 | -0.32 | 0.0 | 166.74 | -0.01 | 0.0 |
| 19Q4 (1) | 0.40 | 0.0 | 0.0 | 31.01 | 0.0 | 0.0 | 21.29 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 185.09 | 0.0 | 0.0 | 166.75 | 0.0 | 0.0 |
