- 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) | 0.69 | 3.6 | 38.96 | -4.13 | 22.64 | -3.5 | 1.37 | -42.92 | 480.00 | 0.0 | 137.29 | -1.48 | 129.54 | 4.08 |
| 2022 (9) | 0.66 | -7.83 | 40.64 | -13.16 | 23.46 | -4.13 | 2.40 | -88.69 | 480.00 | 16615.65 | 139.35 | 4.98 | 124.46 | 6.72 |
| 2021 (8) | 0.72 | 14.29 | 46.8 | 102.33 | 24.47 | 24.53 | 21.22 | 248.44 | 2.87 | -72.43 | 132.74 | -8.83 | 116.62 | -8.77 |
| 2020 (7) | 0.63 | 5.42 | 23.13 | -0.09 | 19.65 | -10.23 | 6.09 | 38.1 | 10.42 | 24.29 | 145.59 | 4.26 | 127.83 | 6.03 |
| 2019 (6) | 0.60 | 7.32 | 23.15 | 13.04 | 21.89 | -0.36 | 4.41 | -34.08 | 8.38 | 163.67 | 139.64 | -2.7 | 120.56 | 2.6 |
| 2018 (5) | 0.56 | -5.48 | 20.48 | 18.11 | 21.97 | -2.87 | 6.69 | -48.54 | 3.18 | 52.94 | 143.51 | 7.63 | 117.51 | 9.4 |
| 2017 (4) | 0.59 | 12.81 | 17.34 | 15.6 | 22.62 | -3.66 | 13.00 | -27.66 | 2.08 | 144.14 | 133.34 | -7.79 | 107.41 | -6.63 |
| 2016 (3) | 0.52 | -7.24 | 15.0 | -6.66 | 23.48 | 8.6 | 17.97 | 197.52 | 0.85 | 538.37 | 144.61 | 20.45 | 115.04 | 12.15 |
| 2015 (2) | 0.56 | 10.04 | 16.07 | 28.77 | 21.62 | 1.31 | 6.04 | -59.63 | 0.13 | -94.28 | 120.06 | -25.15 | 102.58 | -16.53 |
| 2014 (1) | 0.51 | 10.34 | 12.48 | 38.98 | 21.34 | 15.1 | 14.96 | 94.54 | 2.33 | 0 | 160.40 | -13.64 | 122.90 | -12.86 |
| 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) | 0.65 | -1.98 | -7.0 | 33.16 | -8.6 | -26.65 | 8.10 | 266.52 | 482.08 | 14.73 | -71.42 | -81.01 | 150.43 | 3.08 | 12.26 | 139.58 | 3.04 | 11.39 |
| 24Q2 (19) | 0.66 | -1.31 | -3.58 | 36.28 | 2.95 | -14.45 | 2.21 | -60.11 | 1478.57 | 51.54 | 124.08 | -33.56 | 145.94 | 4.63 | 6.37 | 135.46 | 3.52 | 6.27 |
| 24Q1 (18) | 0.67 | -2.12 | 2.1 | 35.24 | -9.55 | -13.44 | 5.54 | -25.64 | 648.65 | 23.00 | 64.29 | -70.35 | 139.48 | 1.6 | -2.5 | 130.85 | 1.01 | 0.15 |
| 23Q4 (17) | 0.69 | -1.78 | 3.6 | 38.96 | -13.82 | -4.13 | 7.45 | 451.42 | 380.65 | 14.00 | -81.95 | -81.95 | 137.29 | 2.46 | -1.48 | 129.54 | 3.38 | 4.08 |
| 23Q3 (16) | 0.70 | 1.62 | 0.17 | 45.21 | 6.6 | -5.42 | -2.12 | -1614.29 | 68.22 | 77.57 | 0.0 | 0.0 | 134.00 | -2.33 | -1.0 | 125.31 | -1.69 | 3.61 |
| 23Q2 (15) | 0.69 | 4.51 | -2.4 | 42.41 | 4.18 | -11.41 | 0.14 | -81.08 | -93.72 | 77.57 | 0.0 | 0.0 | 137.20 | -4.1 | 2.56 | 127.47 | -2.43 | 10.75 |
| 23Q1 (14) | 0.66 | -0.68 | -7.73 | 40.71 | 0.17 | -14.89 | 0.74 | -52.26 | -96.64 | 77.57 | 0.0 | 849.25 | 143.06 | 2.66 | 8.41 | 130.65 | 4.97 | 12.03 |
| 22Q4 (13) | 0.66 | -5.03 | -7.83 | 40.64 | -14.98 | -13.16 | 1.55 | 123.24 | -89.91 | 77.57 | 0.0 | 432.84 | 139.35 | 2.95 | 4.98 | 124.46 | 2.91 | 6.72 |
| 22Q3 (12) | 0.70 | -1.0 | 0.55 | 47.8 | -0.15 | 14.19 | -6.67 | -399.1 | -150.26 | 77.57 | 0.0 | 362.58 | 135.36 | 1.19 | 2.04 | 120.94 | 5.07 | 6.79 |
| 22Q2 (11) | 0.70 | -1.19 | -1.18 | 47.87 | 0.08 | 37.6 | 2.23 | -89.87 | -93.48 | 77.57 | 849.25 | 1139.47 | 133.77 | 1.37 | 2.5 | 115.10 | -1.3 | 2.91 |
| 22Q1 (10) | 0.71 | -0.79 | 8.65 | 47.83 | 2.2 | 77.87 | 22.01 | 43.29 | -16.15 | 8.17 | -43.87 | -5.23 | 131.96 | -0.59 | -4.26 | 116.62 | 0.0 | 0.55 |
| 21Q4 (9) | 0.72 | 3.61 | 14.29 | 46.8 | 11.8 | 102.33 | 15.36 | 15.75 | -36.66 | 14.56 | -13.19 | 76.7 | 132.74 | 0.07 | -8.83 | 116.62 | 2.98 | -8.77 |
| 21Q3 (8) | 0.69 | -2.7 | 15.43 | 41.86 | 20.32 | 86.96 | 13.27 | -61.2 | 94.01 | 16.77 | 167.95 | -63.03 | 132.65 | 1.64 | -10.32 | 113.25 | 1.26 | -13.7 |
| 21Q2 (7) | 0.71 | 8.64 | 22.98 | 34.79 | 29.38 | 64.65 | 34.20 | 30.29 | 631.88 | 6.26 | -27.42 | -73.51 | 130.51 | -5.31 | -15.14 | 111.84 | -3.57 | -15.35 |
| 21Q1 (6) | 0.66 | 4.35 | 10.4 | 26.89 | 16.26 | 15.96 | 26.25 | 8.25 | 379.89 | 8.62 | 4.66 | -63.5 | 137.83 | -5.33 | -9.41 | 115.98 | -9.27 | -12.98 |
| 20Q4 (5) | 0.63 | 4.65 | 5.42 | 23.13 | 3.31 | -0.09 | 24.25 | 254.53 | 466.59 | 8.24 | -81.84 | -74.44 | 145.59 | -1.58 | 4.26 | 127.83 | -2.59 | 6.03 |
| 20Q3 (4) | 0.60 | 3.66 | 0.0 | 22.39 | 5.96 | 0.0 | 6.84 | 206.38 | 0.0 | 45.36 | 92.02 | 0.0 | 147.92 | -3.82 | 0.0 | 131.23 | -0.67 | 0.0 |
| 20Q2 (3) | 0.58 | -2.48 | 0.0 | 21.13 | -8.88 | 0.0 | -6.43 | -217.55 | 0.0 | 23.62 | 0.0 | 0.0 | 153.79 | 1.08 | 0.0 | 132.12 | -0.87 | 0.0 |
| 20Q1 (2) | 0.59 | -0.35 | 0.0 | 23.19 | 0.17 | 0.0 | 5.47 | 27.8 | 0.0 | 23.62 | -26.7 | 0.0 | 152.14 | 8.95 | 0.0 | 133.28 | 10.55 | 0.0 |
| 19Q4 (1) | 0.60 | 0.0 | 0.0 | 23.15 | 0.0 | 0.0 | 4.28 | 0.0 | 0.0 | 32.23 | 0.0 | 0.0 | 139.64 | 0.0 | 0.0 | 120.56 | 0.0 | 0.0 |
