- 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) | 0.52 | -1.02 | 6.9 | 9.35 | 18.22 | 1.11 | 0.62 | -95.42 | 4.01 | 0.0 | 312.57 | 37.16 | 182.94 | 95.89 |
| 2022 (9) | 0.53 | 0.02 | 6.31 | 17.07 | 18.02 | 1.92 | 13.54 | 499.12 | 4.01 | 85.0 | 227.89 | 77.64 | 93.39 | 78.63 |
| 2021 (8) | 0.53 | -1.53 | 5.39 | 4.66 | 17.68 | -0.34 | 2.26 | 0 | 2.17 | 0 | 128.29 | 1.26 | 52.28 | 3.52 |
| 2020 (7) | 0.54 | 22.6 | 5.15 | 28.43 | 17.74 | 12.56 | -11.23 | 0 | 0.00 | 0 | 126.69 | -12.87 | 50.50 | -16.82 |
| 2019 (6) | 0.44 | 95.54 | 4.01 | 1504.0 | 15.76 | 30.46 | -3.50 | 0 | 0.00 | 0 | 145.40 | -32.97 | 60.71 | -35.42 |
| 2018 (5) | 0.22 | 0.31 | 0.25 | 0 | 12.08 | -21.41 | -802.14 | 0 | 0.00 | 0 | 216.92 | -11.23 | 94.01 | -42.76 |
| 2017 (4) | 0.22 | -49.83 | 0 | 0 | 15.37 | -0.58 | 2.69 | -57.1 | 0.00 | 0 | 244.37 | 9.59 | 164.24 | -6.06 |
| 2016 (3) | 0.45 | -0.45 | 1.06 | 30.86 | 15.46 | -4.98 | 6.27 | 45.81 | 0.00 | 0 | 222.98 | 1.59 | 174.83 | 11.58 |
| 2015 (2) | 0.45 | 18.26 | 0.81 | -66.8 | 16.27 | -0.37 | 4.30 | -39.01 | 0.00 | 0 | 219.50 | 53.18 | 156.68 | 59.32 |
| 2014 (1) | 0.38 | -8.36 | 2.44 | -26.95 | 16.33 | 5.9 | 7.05 | 0 | 0.00 | 0 | 143.30 | 6.96 | 98.34 | 6.33 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.49 | -2.55 | -6.5 | 6.11 | -9.62 | -6.43 | -1.79 | -149.18 | 81.86 | 90.86 | 0.0 | -23.33 | 326.96 | -8.11 | 7.49 | 194.41 | -8.89 | 60.06 |
| 24Q1 (19) | 0.50 | -4.27 | -5.0 | 6.76 | -1.17 | -2.03 | 3.64 | 398.36 | 93.62 | 90.86 | 614.43 | -23.33 | 355.80 | 13.83 | 62.15 | 213.38 | 16.64 | 148.61 |
| 23Q4 (18) | 0.52 | 3.93 | -1.02 | 6.84 | 9.44 | 8.4 | -1.22 | -110.77 | -108.32 | 12.72 | 0.0 | -2.17 | 312.57 | 3.93 | 37.16 | 182.94 | 16.66 | 95.89 |
| 23Q3 (17) | 0.50 | -3.56 | -4.04 | 6.25 | -4.29 | 5.4 | 11.33 | 214.79 | -27.88 | 12.72 | -89.27 | 32.91 | 300.74 | -1.13 | 24.85 | 156.81 | 29.1 | 80.91 |
| 23Q2 (16) | 0.52 | -0.98 | 1.65 | 6.53 | -5.36 | 15.58 | -9.87 | -625.0 | -227.68 | 118.50 | 0.0 | -76.16 | 304.18 | 38.63 | 13.26 | 121.46 | 41.51 | 12.01 |
| 23Q1 (15) | 0.53 | -0.26 | 1.75 | 6.9 | 9.35 | 29.46 | 1.88 | -87.18 | -88.15 | 118.50 | 811.54 | 11750.0 | 219.42 | -3.72 | 67.77 | 85.83 | -8.1 | 64.39 |
| 22Q4 (14) | 0.53 | 0.76 | 0.02 | 6.31 | 6.41 | 17.07 | 14.67 | -6.62 | 210.15 | 13.00 | 35.86 | 1000.0 | 227.89 | -5.4 | 77.64 | 93.39 | 7.74 | 78.63 |
| 22Q3 (13) | 0.53 | 2.16 | 2.48 | 5.93 | 4.96 | 14.26 | 15.71 | 103.23 | 159.24 | 9.57 | -98.07 | 341.63 | 240.89 | -10.31 | 83.68 | 86.68 | -20.07 | 103.76 |
| 22Q2 (12) | 0.51 | -0.89 | -4.46 | 5.65 | 6.0 | 7.62 | 7.73 | -51.29 | 87.62 | 497.00 | 49600.0 | 10944.44 | 268.57 | 105.34 | 113.08 | 108.44 | 107.7 | 176.63 |
| 22Q1 (11) | 0.52 | -1.96 | -3.73 | 5.33 | -1.11 | 0.0 | 15.87 | 235.52 | 321.03 | 1.00 | -15.38 | -92.59 | 130.79 | 1.95 | 3.25 | 52.21 | -0.13 | 21.28 |
| 21Q4 (10) | 0.53 | 3.24 | -1.53 | 5.39 | 3.85 | 4.66 | 4.73 | -21.95 | 729.82 | 1.18 | -45.45 | -91.25 | 128.29 | -2.18 | 1.26 | 52.28 | 22.9 | 3.52 |
| 21Q3 (9) | 0.51 | -4.76 | -5.44 | 5.19 | -1.14 | 6.57 | 6.06 | 47.09 | -7.48 | 2.17 | -51.85 | 0 | 131.15 | 4.05 | 4.98 | 42.54 | 8.52 | -13.04 |
| 21Q2 (8) | 0.54 | -0.13 | 1.47 | 5.25 | -1.5 | 7.36 | 4.12 | 157.38 | 109.53 | 4.50 | -66.67 | 0 | 126.04 | -0.5 | 1.39 | 39.20 | -8.94 | -16.22 |
| 21Q1 (7) | 0.54 | 0.28 | 21.26 | 5.33 | 3.5 | 23.95 | -7.18 | -1359.65 | -591.78 | 13.50 | 0.0 | 0 | 126.67 | -0.02 | -12.61 | 43.05 | -14.75 | -32.77 |
| 20Q4 (6) | 0.54 | -0.87 | 22.6 | 5.15 | 5.75 | 28.43 | 0.57 | -91.3 | -90.64 | 13.50 | 0 | 0 | 126.69 | 1.41 | -12.87 | 50.50 | 3.23 | -16.82 |
| 20Q3 (5) | 0.54 | 2.21 | 29.0 | 4.87 | -0.41 | 18.78 | 6.55 | 115.15 | -31.13 | 0.00 | 0 | 0 | 124.93 | 0.5 | -14.69 | 48.92 | 4.55 | 4.02 |
| 20Q2 (4) | 0.53 | 19.35 | 0.0 | 4.89 | 13.72 | 0.0 | -43.23 | -3060.96 | 0.0 | 0.00 | 0 | 0.0 | 124.31 | -14.23 | 0.0 | 46.79 | -26.92 | 0.0 |
| 20Q1 (3) | 0.44 | 1.39 | 0.0 | 4.3 | 7.23 | 0.0 | 1.46 | -76.03 | 0.0 | 0.00 | 0 | 0.0 | 144.94 | -0.32 | 0.0 | 64.03 | 5.47 | 0.0 |
| 19Q4 (2) | 0.44 | 4.31 | 0.0 | 4.01 | -2.2 | 0.0 | 6.09 | -35.96 | 0.0 | 0.00 | 0 | 0.0 | 145.40 | -0.72 | 0.0 | 60.71 | 29.09 | 0.0 |
| 19Q3 (1) | 0.42 | 0.0 | 0.0 | 4.1 | 0.0 | 0.0 | 9.51 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 146.45 | 0.0 | 0.0 | 47.03 | 0.0 | 0.0 |
