- 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) | 0.40 | 15.25 | 47.82 | 12.84 | 39.4 | -41.46 | -14.03 | 0 | 94.56 | 0.0 | 194.44 | -12.41 | 117.11 | -22.11 |
| 2022 (9) | 0.35 | -31.09 | 42.38 | -29.15 | 67.31 | -19.37 | -4.52 | 0 | 94.56 | 0.0 | 221.99 | 37.84 | 150.36 | 46.49 |
| 2021 (8) | 0.50 | -19.62 | 59.82 | -28.47 | 83.48 | -12.63 | -1.51 | 0 | 94.56 | 616.51 | 161.05 | 44.1 | 102.64 | 45.2 |
| 2020 (7) | 0.63 | -3.88 | 83.63 | 24.63 | 95.55 | 12.82 | -0.83 | 0 | 13.20 | 0.0 | 111.76 | -25.05 | 70.69 | -25.68 |
| 2019 (6) | 0.65 | -12.15 | 67.1 | -27.49 | 84.69 | -9.7 | 1.35 | 0 | 13.20 | -77.68 | 149.12 | 11.06 | 95.11 | 2.78 |
| 2018 (5) | 0.74 | 4.76 | 92.54 | -5.14 | 93.79 | -25.62 | -3.78 | 0 | 59.12 | 0.0 | 134.27 | 2.36 | 92.54 | -4.64 |
| 2017 (4) | 0.71 | 20.86 | 97.55 | 4.77 | 126.09 | -27.79 | -5.41 | 0 | 59.12 | 0.0 | 131.17 | -18.61 | 97.04 | -18.83 |
| 2016 (3) | 0.59 | 3.79 | 93.11 | 27.76 | 174.61 | -7.07 | 4.75 | -55.23 | 59.12 | -91.13 | 161.16 | -12.16 | 119.55 | -10.29 |
| 2015 (2) | 0.56 | 6.27 | 72.88 | 43.46 | 187.9 | 41.88 | 10.61 | -6.52 | 666.25 | -23.36 | 183.48 | -21.07 | 133.26 | -6.06 |
| 2014 (1) | 0.53 | 9.84 | 50.8 | 43.5 | 132.44 | 60.36 | 11.35 | 0 | 869.33 | 0 | 232.45 | 45.65 | 141.85 | 16.76 |
| 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) | 0.49 | 0.78 | 49.65 | 60.2 | -20.28 | 62.4 | -4.57 | -175.3 | -75.77 | 181.69 | 0.0 | -51.2 | 191.84 | 34.78 | -25.62 | 135.72 | 42.04 | -19.44 |
| 24Q2 (19) | 0.49 | 8.13 | 54.76 | 75.51 | 17.07 | 118.62 | -1.66 | -208.5 | 88.12 | 181.69 | 0.0 | -51.2 | 142.34 | -1.34 | -48.79 | 95.55 | 13.25 | -47.97 |
| 24Q1 (18) | 0.45 | 12.91 | 52.81 | 64.5 | 34.88 | 103.15 | 1.53 | 106.52 | 111.5 | 181.69 | -51.2 | -51.2 | 144.27 | -25.8 | -46.66 | 84.37 | -27.96 | -50.74 |
| 23Q4 (17) | 0.40 | 21.63 | 15.25 | 47.82 | 29.0 | 12.84 | -23.48 | -803.08 | -43.61 | 372.33 | 0.0 | 0.0 | 194.44 | -24.61 | -12.41 | 117.11 | -30.49 | -22.11 |
| 23Q3 (16) | 0.33 | 4.22 | -6.78 | 37.07 | 7.32 | -8.31 | -2.60 | 81.39 | 24.2 | 372.33 | 0.0 | 0.0 | 257.91 | -7.21 | 14.71 | 168.48 | -8.26 | 9.88 |
| 23Q2 (15) | 0.32 | 6.77 | -21.27 | 34.54 | 8.79 | -27.15 | -13.97 | -5.04 | -5074.07 | 372.33 | 0.0 | 0.0 | 277.95 | 2.77 | 48.56 | 183.65 | 7.23 | 52.09 |
| 23Q1 (14) | 0.30 | -14.85 | -27.54 | 31.75 | -25.08 | -39.4 | -13.30 | 18.65 | -418.18 | 372.33 | 0.0 | 0.0 | 270.45 | 21.83 | 47.22 | 171.26 | 13.9 | 47.98 |
| 22Q4 (13) | 0.35 | -1.62 | -31.09 | 42.38 | 4.82 | -29.15 | -16.35 | -376.68 | -90.78 | 372.33 | 0.0 | 4800.12 | 221.99 | -1.26 | 37.84 | 150.36 | -1.94 | 46.49 |
| 22Q3 (12) | 0.35 | -11.98 | -29.13 | 40.43 | -14.72 | -26.02 | -3.43 | -1170.37 | 48.34 | 372.33 | 0.0 | 4800.12 | 224.83 | 20.17 | 39.79 | 153.33 | 26.98 | 47.01 |
| 22Q2 (11) | 0.40 | -1.74 | -20.59 | 47.41 | -9.51 | -27.21 | -0.27 | -106.46 | 93.53 | 372.33 | 0.0 | 4800.12 | 187.10 | 1.85 | 6.76 | 120.75 | 4.34 | -0.69 |
| 22Q1 (10) | 0.41 | -19.01 | -27.53 | 52.39 | -12.42 | -17.76 | 4.18 | 148.77 | -60.57 | 372.33 | 4800.12 | 4800.12 | 183.71 | 14.07 | 37.36 | 115.73 | 12.75 | 30.93 |
| 21Q4 (9) | 0.50 | 1.19 | -19.62 | 59.82 | 9.46 | -28.47 | -8.57 | -29.07 | -1460.32 | 7.60 | 0.0 | -70.48 | 161.05 | 0.14 | 44.1 | 102.64 | -1.59 | 45.2 |
| 21Q3 (8) | 0.50 | -1.39 | -21.47 | 54.65 | -16.09 | -28.65 | -6.64 | -59.23 | -195.4 | 7.60 | 0.0 | -70.48 | 160.83 | -8.23 | 41.6 | 104.30 | -14.22 | 41.08 |
| 21Q2 (7) | 0.50 | -10.33 | -24.67 | 65.13 | 2.24 | -22.69 | -4.17 | -139.34 | -120.63 | 7.60 | 0.0 | 0 | 175.25 | 31.04 | 65.19 | 121.59 | 37.56 | 61.82 |
| 21Q1 (6) | 0.56 | -10.17 | -20.59 | 63.7 | -23.83 | -26.68 | 10.60 | 1582.54 | 436.51 | 7.60 | -70.48 | 0 | 133.74 | 19.67 | 31.27 | 88.39 | 25.04 | 41.58 |
| 20Q4 (5) | 0.63 | -1.14 | -3.88 | 83.63 | 9.19 | 32.37 | 0.63 | -90.95 | 124.9 | 25.74 | 0.0 | 0 | 111.76 | -1.6 | -25.05 | 70.69 | -4.38 | -25.68 |
| 20Q3 (4) | 0.63 | -5.41 | 0.0 | 76.59 | -9.09 | 0.0 | 6.96 | 468.25 | 0.0 | 25.74 | 0 | 0.0 | 113.58 | 7.06 | 0.0 | 73.93 | -1.61 | 0.0 |
| 20Q2 (3) | 0.67 | -5.48 | 0.0 | 84.25 | -3.03 | 0.0 | -1.89 | 40.0 | 0.0 | 0.00 | 0 | 0.0 | 106.09 | 4.13 | 0.0 | 75.14 | 20.36 | 0.0 |
| 20Q1 (2) | 0.71 | 8.73 | 0.0 | 86.88 | 37.51 | 0.0 | -3.15 | -24.51 | 0.0 | 0.00 | 0 | 0.0 | 101.88 | -31.68 | 0.0 | 62.43 | -34.36 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | 63.18 | 0.0 | 0.0 | -2.53 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 149.12 | 0.0 | 0.0 | 95.11 | 0.0 | 0.0 |
