- 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 | -5.39 | 12.59 | -13.59 | 17.96 | -19.32 | 2.20 | -84.74 | 15.71 | 398.11 | 141.86 | 6.94 | 106.26 | 11.07 |
| 2022 (9) | 0.42 | 1.25 | 14.57 | 18.17 | 22.26 | 2.53 | 14.42 | -41.83 | 3.15 | -11.11 | 132.65 | -12.36 | 95.67 | -3.17 |
| 2021 (8) | 0.42 | 7.33 | 12.33 | 17.54 | 21.71 | 21.97 | 24.79 | 144.0 | 3.55 | -32.75 | 151.35 | -9.38 | 98.80 | -25.5 |
| 2020 (7) | 0.39 | 10.97 | 10.49 | 17.73 | 17.8 | -0.5 | 10.16 | -42.31 | 5.28 | 371.38 | 167.01 | 15.87 | 132.61 | 17.73 |
| 2019 (6) | 0.35 | -0.11 | 8.91 | 2.18 | 17.89 | -12.17 | 17.61 | -8.23 | 1.12 | -29.07 | 144.14 | -14.41 | 112.64 | -10.18 |
| 2018 (5) | 0.35 | -12.05 | 8.72 | -16.23 | 20.37 | 13.61 | 19.19 | -35.41 | 1.58 | -39.7 | 168.41 | -5.9 | 125.41 | -10.35 |
| 2017 (4) | 0.40 | 144.92 | 10.41 | 1387.14 | 17.93 | 10.0 | 29.71 | -94.07 | 2.62 | 0 | 178.97 | -54.26 | 139.89 | -56.74 |
| 2016 (3) | 0.16 | 25.52 | 0.7 | 0 | 16.3 | 4.49 | 501.19 | -84.66 | 0.00 | 0 | 391.25 | -22.21 | 323.36 | -22.11 |
| 2015 (2) | 0.13 | 5.04 | 0 | 0 | 15.6 | -4.53 | 3268.09 | 821.47 | 0.00 | 0 | 502.94 | -2.0 | 415.13 | 4.98 |
| 2014 (1) | 0.12 | -20.27 | 0 | 0 | 16.34 | 2.64 | 354.66 | -44.47 | 0.00 | 0 | 513.18 | 20.64 | 395.44 | 21.55 |
| 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) | 0.40 | 0.43 | -6.21 | 11.5 | -6.81 | -23.13 | 5.75 | 15.93 | 35.93 | 26.50 | -44.35 | 77.31 | 149.06 | -3.14 | 18.64 | 112.65 | -2.75 | 21.42 |
| 24Q1 (19) | 0.40 | -0.05 | -8.31 | 12.34 | -1.99 | -14.42 | 4.96 | 223.38 | 381.55 | 47.62 | 70.64 | 355.37 | 153.89 | 8.48 | 30.05 | 115.83 | 9.01 | 35.63 |
| 23Q4 (18) | 0.40 | -0.7 | -5.39 | 12.59 | -4.55 | -13.59 | -4.02 | -121.74 | -404.55 | 27.90 | 0.0 | 166.86 | 141.86 | -4.03 | 6.94 | 106.26 | -4.29 | 11.07 |
| 23Q3 (17) | 0.40 | -5.91 | -3.53 | 13.19 | -11.83 | -6.52 | 18.49 | 337.12 | 22.21 | 27.90 | 86.7 | 166.86 | 147.81 | 17.65 | 9.06 | 111.02 | 19.66 | 16.31 |
| 23Q2 (16) | 0.43 | -1.82 | 0.09 | 14.96 | 3.74 | 6.17 | 4.23 | 310.68 | -85.24 | 14.95 | 42.93 | 106.15 | 125.64 | 6.18 | -9.51 | 92.78 | 8.64 | -2.96 |
| 23Q1 (15) | 0.43 | 3.13 | 2.21 | 14.42 | -1.03 | 16.1 | 1.03 | -21.97 | -96.4 | 10.46 | 0.0 | 11.37 | 118.33 | -10.8 | -13.5 | 85.40 | -10.73 | 0.09 |
| 22Q4 (14) | 0.42 | 1.25 | 1.25 | 14.57 | 3.26 | 18.17 | 1.32 | -91.28 | -89.58 | 10.46 | 0.0 | -76.89 | 132.65 | -2.12 | -12.36 | 95.67 | 0.23 | -3.17 |
| 22Q3 (13) | 0.42 | -2.37 | -0.02 | 14.11 | 0.14 | 24.87 | 15.13 | -47.19 | 12.57 | 10.46 | 44.23 | -56.43 | 135.53 | -2.38 | -10.88 | 95.45 | -0.17 | -7.09 |
| 22Q2 (12) | 0.43 | 0.26 | 2.65 | 14.09 | 13.45 | 26.03 | 28.65 | 0.24 | -55.77 | 7.25 | -22.78 | 57.3 | 138.84 | 1.5 | -14.35 | 95.61 | 12.06 | -18.15 |
| 22Q1 (11) | 0.42 | 2.16 | 3.41 | 12.42 | 0.73 | 13.11 | 28.58 | 125.57 | 482.08 | 9.39 | -79.25 | -82.65 | 136.79 | -9.62 | -11.16 | 85.32 | -13.64 | -28.06 |
| 21Q4 (10) | 0.42 | -0.02 | 7.33 | 12.33 | 9.12 | 17.54 | 12.67 | -5.73 | 272.85 | 45.25 | 88.54 | -46.39 | 151.35 | -0.48 | -9.38 | 98.80 | -3.83 | -25.5 |
| 21Q3 (9) | 0.42 | 0.24 | 10.49 | 11.3 | 1.07 | 9.39 | 13.44 | -79.25 | 371.58 | 24.00 | 420.71 | -71.56 | 152.08 | -6.19 | -15.93 | 102.73 | -12.05 | -28.34 |
| 21Q2 (8) | 0.41 | 1.0 | 10.23 | 11.18 | 1.82 | 12.36 | 64.78 | 1219.35 | 353.64 | 4.61 | -91.48 | -70.07 | 162.11 | 5.28 | -9.36 | 116.81 | -1.51 | -17.75 |
| 21Q1 (7) | 0.41 | 6.04 | 7.62 | 10.98 | 4.67 | 16.07 | 4.91 | 166.98 | -83.84 | 54.11 | -35.89 | 1299.07 | 153.98 | -7.8 | -3.33 | 118.60 | -10.56 | -8.16 |
| 20Q4 (6) | 0.39 | 2.92 | 10.97 | 10.49 | 1.55 | 17.73 | -7.33 | -357.19 | -341.57 | 84.40 | 0.0 | 2899.34 | 167.01 | -7.68 | 15.87 | 132.61 | -7.5 | 17.73 |
| 20Q3 (5) | 0.38 | 0.0 | 16.71 | 10.33 | 3.82 | 33.46 | 2.85 | -80.04 | -83.16 | 84.40 | 448.05 | 2899.34 | 180.90 | 1.14 | 18.59 | 143.36 | 0.94 | 23.1 |
| 20Q2 (4) | 0.38 | -1.39 | 0.0 | 9.95 | 5.18 | 0.0 | 14.28 | -53.0 | 0.0 | 15.40 | 298.17 | 0.0 | 178.86 | 12.29 | 0.0 | 142.02 | 9.97 | 0.0 |
| 20Q1 (3) | 0.38 | 9.34 | 0.0 | 9.46 | 6.17 | 0.0 | 30.38 | 1930.12 | 0.0 | 3.87 | 37.45 | 0.0 | 159.29 | 10.51 | 0.0 | 129.14 | 14.65 | 0.0 |
| 19Q4 (2) | 0.35 | 8.25 | 0.0 | 8.91 | 15.12 | 0.0 | -1.66 | -109.81 | 0.0 | 2.81 | 0.0 | 0.0 | 144.14 | -5.51 | 0.0 | 112.64 | -3.28 | 0.0 |
| 19Q3 (1) | 0.32 | 0.0 | 0.0 | 7.74 | 0.0 | 0.0 | 16.92 | 0.0 | 0.0 | 2.81 | 0.0 | 0.0 | 152.54 | 0.0 | 0.0 | 116.46 | 0.0 | 0.0 |
