- 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) | 0.22 | -4.5 | 0.06 | -45.45 | 14.4 | 14.47 | 176.85 | 48.36 | 0.01 | -60.78 | 375.76 | -5.09 | 257.45 | -8.18 |
| 2022 (9) | 0.23 | -19.44 | 0.11 | -76.09 | 12.58 | 52.12 | 119.20 | 3648.43 | 0.03 | -98.26 | 395.91 | -13.31 | 280.40 | -6.15 |
| 2021 (8) | 0.29 | -20.12 | 0.46 | -78.8 | 8.27 | 1.35 | 3.18 | 0 | 1.57 | -38.17 | 456.67 | 95.6 | 298.78 | 112.11 |
| 2020 (7) | 0.36 | 2.63 | 2.17 | 7.96 | 8.16 | -17.33 | -7.56 | 0 | 2.54 | 0.0 | 233.47 | 0.47 | 140.86 | 0.84 |
| 2019 (6) | 0.35 | 3.92 | 2.01 | 8.06 | 9.87 | -2.66 | 12.34 | 110.94 | 2.54 | -88.45 | 232.38 | -2.86 | 139.69 | -3.93 |
| 2018 (5) | 0.34 | 3.98 | 1.86 | 5.08 | 10.14 | 21.0 | 5.85 | 0 | 22.00 | 633.33 | 239.22 | -2.24 | 145.40 | -2.58 |
| 2017 (4) | 0.32 | 20.39 | 1.77 | 50.0 | 8.38 | -5.42 | -34.62 | 0 | 3.00 | 0.0 | 244.70 | -20.49 | 149.25 | -31.4 |
| 2016 (3) | 0.27 | 9.65 | 1.18 | 0.0 | 8.86 | 4.85 | 20.58 | 29.84 | 3.00 | -17.24 | 307.75 | -10.29 | 217.55 | -12.82 |
| 2015 (2) | 0.25 | 15.31 | 1.18 | 59.46 | 8.45 | 15.28 | 15.85 | 0 | 3.62 | 0 | 343.06 | -7.87 | 249.55 | 10.36 |
| 2014 (1) | 0.21 | 5.45 | 0.74 | 0.0 | 7.33 | 3.24 | -18.18 | 0 | 0.00 | 0 | 372.38 | -5.76 | 226.12 | -12.35 |
| 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) | 0.17 | -11.72 | -26.34 | 0 | 0 | -100.0 | -14.02 | -133.13 | -133.17 | 0.00 | 0 | -100.0 | 489.02 | 14.23 | 34.81 | 345.44 | 21.02 | 38.0 |
| 24Q2 (19) | 0.20 | 3.29 | -35.32 | 0 | -100.0 | -100.0 | 42.32 | -83.55 | -89.09 | 0.00 | 0 | -100.0 | 428.10 | -3.86 | 44.59 | 285.45 | -2.87 | 31.1 |
| 24Q1 (18) | 0.19 | -13.22 | -23.44 | 0.01 | -83.33 | -90.0 | 257.28 | 1092.21 | -26.59 | 0.00 | -100.0 | -100.0 | 445.27 | 18.5 | 20.87 | 293.89 | 14.15 | 13.08 |
| 23Q4 (17) | 0.22 | -6.91 | -4.5 | 0.06 | -14.29 | -45.45 | -25.93 | -161.34 | -117.58 | 0.50 | 0.0 | 433.33 | 375.76 | 3.59 | -5.09 | 257.45 | 2.85 | -8.18 |
| 23Q3 (16) | 0.24 | -22.48 | 4.77 | 0.07 | -12.5 | -41.67 | 42.27 | -89.1 | -73.41 | 0.50 | 1516.67 | 321.43 | 362.74 | 22.51 | -14.89 | 250.32 | 14.97 | -8.99 |
| 23Q2 (15) | 0.31 | 22.24 | 28.08 | 0.08 | -20.0 | -38.46 | 387.87 | 10.67 | 243.25 | 0.03 | -46.19 | -85.31 | 296.08 | -19.63 | -33.31 | 217.73 | -16.22 | -23.25 |
| 23Q1 (14) | 0.25 | 8.26 | -8.21 | 0.1 | -9.09 | -33.33 | 350.46 | 137.58 | 335.03 | 0.06 | -38.7 | -66.09 | 368.39 | -6.95 | -23.02 | 259.89 | -7.31 | -14.47 |
| 22Q4 (13) | 0.23 | 2.12 | -19.44 | 0.11 | -8.33 | -76.09 | 147.51 | -7.2 | 839.55 | 0.09 | -20.98 | -89.77 | 395.91 | -7.11 | -13.31 | 280.40 | 1.95 | -6.15 |
| 22Q3 (12) | 0.23 | -5.23 | -36.91 | 0.12 | -7.69 | -58.62 | 158.95 | 40.66 | 713.46 | 0.12 | -43.64 | -89.75 | 426.21 | -3.99 | -19.39 | 275.05 | -3.04 | -21.59 |
| 22Q2 (11) | 0.24 | -12.39 | -37.35 | 0.13 | -13.33 | -94.25 | 113.00 | 40.27 | 2897.35 | 0.21 | 24.21 | -99.38 | 443.94 | -7.23 | 102.63 | 283.67 | -6.64 | 125.47 |
| 22Q1 (10) | 0.27 | -4.98 | -29.33 | 0.15 | -67.39 | -93.42 | 80.56 | 413.12 | 374.29 | 0.17 | -81.51 | -95.48 | 478.55 | 4.79 | 119.09 | 303.85 | 1.7 | 130.4 |
| 21Q4 (9) | 0.29 | -20.03 | -20.12 | 0.46 | 58.62 | -78.8 | 15.70 | -19.65 | 199.81 | 0.92 | -20.83 | -75.56 | 456.67 | -13.63 | 95.6 | 298.78 | -14.82 | 112.11 |
| 21Q3 (8) | 0.36 | -5.9 | -6.46 | 0.29 | -87.17 | -86.7 | 19.54 | 418.3 | 175.56 | 1.16 | -96.59 | -69.12 | 528.75 | 141.34 | 142.28 | 350.77 | 178.81 | 167.07 |
| 21Q2 (7) | 0.38 | -1.17 | 10.71 | 2.26 | -0.88 | 2.73 | 3.77 | 112.84 | 134.91 | 34.00 | 806.67 | 806.67 | 219.09 | 0.3 | -9.97 | 125.81 | -4.6 | -15.29 |
| 21Q1 (6) | 0.39 | 7.4 | 4.41 | 2.28 | 5.07 | -6.94 | -29.37 | -86.71 | -199.93 | 3.75 | 0.0 | 0.0 | 218.43 | -6.44 | -1.07 | 131.88 | -6.38 | -0.82 |
| 20Q4 (5) | 0.36 | -6.36 | 2.63 | 2.17 | -0.46 | 7.96 | -15.73 | 39.17 | -1134.87 | 3.75 | 0.0 | 0 | 233.47 | 6.98 | 0.47 | 140.86 | 7.25 | 0.84 |
| 20Q3 (4) | 0.38 | 11.38 | 0.0 | 2.18 | -0.91 | 0.0 | -25.86 | -139.44 | 0.0 | 3.75 | 0.0 | 0.0 | 218.24 | -10.32 | 0.0 | 131.34 | -11.57 | 0.0 |
| 20Q2 (3) | 0.34 | -6.79 | 0.0 | 2.2 | -10.2 | 0.0 | -10.80 | -136.75 | 0.0 | 3.75 | 0.0 | 0.0 | 243.35 | 10.22 | 0.0 | 148.52 | 11.69 | 0.0 |
| 20Q1 (2) | 0.37 | 5.57 | 0.0 | 2.45 | 21.89 | 0.0 | 29.39 | 1833.55 | 0.0 | 3.75 | 0 | 0.0 | 220.79 | -4.99 | 0.0 | 132.97 | -4.81 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 2.01 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 232.38 | 0.0 | 0.0 | 139.69 | 0.0 | 0.0 |
