- 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) | 0.50 | 4.28 | 9.48 | 22.32 | 37.66 | 5.61 | 8.79 | -50.28 | 0.90 | 48.93 | 194.90 | -7.42 | 123.72 | 12.54 |
| 2022 (9) | 0.48 | -14.36 | 7.75 | -3.73 | 35.66 | 44.02 | 17.68 | 43.51 | 0.61 | -62.61 | 210.53 | 61.97 | 109.93 | 53.21 |
| 2021 (8) | 0.56 | 5.74 | 8.05 | -7.26 | 24.76 | 51.62 | 12.32 | 0 | 1.62 | -99.44 | 129.98 | -3.3 | 71.75 | -21.89 |
| 2020 (7) | 0.53 | 7.35 | 8.68 | -3.66 | 16.33 | -25.84 | -4.82 | 0 | 288.00 | 0.0 | 134.41 | -2.93 | 91.86 | -4.19 |
| 2019 (6) | 0.49 | 0.92 | 9.01 | 4.89 | 22.02 | 11.32 | 3.02 | 0 | 288.00 | 0 | 138.46 | 4.72 | 95.88 | 12.0 |
| 2018 (5) | 0.49 | 6.98 | 8.59 | 13.93 | 19.78 | -17.69 | -26.87 | 0 | 0.00 | 0 | 132.22 | -6.6 | 85.61 | -15.11 |
| 2017 (4) | 0.46 | 15.46 | 7.54 | 45.56 | 24.03 | -12.07 | -12.60 | 0 | 0.00 | 0 | 141.56 | -13.24 | 100.85 | -4.8 |
| 2016 (3) | 0.40 | 3.09 | 5.18 | -7.33 | 27.33 | -17.83 | 4.74 | -91.24 | 0.00 | 0 | 163.16 | -7.7 | 105.94 | 1.56 |
| 2015 (2) | 0.39 | 15.12 | 5.59 | 347.2 | 33.26 | -7.35 | 54.08 | -81.56 | 0.00 | 0 | 176.77 | -22.03 | 104.31 | -26.46 |
| 2014 (1) | 0.33 | -0.56 | 1.25 | -27.75 | 35.9 | 9.22 | 293.26 | 85.94 | 0.00 | 0 | 226.71 | 4.68 | 141.84 | 1.74 |
| 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) | 0.50 | 1.38 | 1.78 | 11.76 | 55.35 | 36.43 | 15.62 | 27.3 | -0.32 | 1.78 | -19.32 | -17.09 | 153.11 | -17.93 | -26.27 | 102.91 | -16.39 | -19.13 |
| 24Q2 (19) | 0.49 | 6.77 | -5.53 | 7.57 | -13.78 | -30.29 | 12.27 | 38.02 | 146.88 | 2.20 | -27.66 | -52.81 | 186.56 | -13.67 | -1.05 | 123.08 | -9.51 | 5.58 |
| 24Q1 (18) | 0.46 | -8.17 | -6.51 | 8.78 | -7.38 | -20.54 | 8.89 | 5.83 | 23.64 | 3.04 | -40.57 | -27.52 | 216.11 | 10.88 | 6.26 | 136.01 | 9.93 | 17.49 |
| 23Q4 (17) | 0.50 | 2.39 | 4.28 | 9.48 | 9.98 | 22.32 | 8.40 | -46.39 | -45.13 | 5.12 | 139.02 | 97.56 | 194.90 | -6.14 | -7.42 | 123.72 | -2.77 | 12.54 |
| 23Q3 (16) | 0.49 | -5.89 | -1.9 | 8.62 | -20.63 | 14.02 | 15.67 | 215.29 | -16.47 | 2.14 | -54.08 | 33.79 | 207.66 | 10.14 | 8.0 | 127.25 | 9.15 | 35.23 |
| 23Q2 (15) | 0.52 | 5.66 | -9.72 | 10.86 | -1.72 | 3.23 | 4.97 | -30.88 | -70.61 | 4.67 | 11.11 | 59.49 | 188.54 | -7.3 | 42.91 | 116.58 | 0.71 | 96.93 |
| 23Q1 (14) | 0.49 | 2.43 | -17.35 | 11.05 | 42.58 | 5.64 | 7.19 | -53.04 | -65.66 | 4.20 | 62.0 | 52.93 | 203.38 | -3.4 | 63.17 | 115.76 | 5.3 | 68.92 |
| 22Q4 (13) | 0.48 | -3.68 | -14.36 | 7.75 | 2.51 | -3.73 | 15.31 | -18.39 | -51.87 | 2.59 | 61.87 | 45.32 | 210.53 | 9.5 | 61.97 | 109.93 | 16.82 | 53.21 |
| 22Q3 (12) | 0.50 | -13.4 | -9.39 | 7.56 | -28.14 | -11.89 | 18.76 | 10.94 | 203.07 | 1.60 | -45.26 | -93.36 | 192.27 | 45.74 | 51.13 | 94.10 | 58.95 | 29.61 |
| 22Q2 (11) | 0.58 | -3.27 | 6.79 | 10.52 | 0.57 | 20.23 | 16.91 | -19.25 | 2542.19 | 2.93 | 6.54 | -88.96 | 131.93 | 5.85 | -1.86 | 59.20 | -13.61 | -31.66 |
| 22Q1 (10) | 0.60 | 6.14 | 17.59 | 10.46 | 29.94 | 43.09 | 20.94 | -34.17 | 114.77 | 2.75 | 53.93 | -89.64 | 124.64 | -4.11 | -16.2 | 68.53 | -4.49 | -31.77 |
| 21Q4 (9) | 0.56 | 1.9 | 5.74 | 8.05 | -6.18 | -7.26 | 31.81 | 413.89 | 306.78 | 1.78 | -92.6 | -93.99 | 129.98 | 2.17 | -3.3 | 71.75 | -1.17 | -21.89 |
| 21Q3 (8) | 0.55 | 2.07 | 3.69 | 8.58 | -1.94 | -13.16 | 6.19 | 867.19 | 467.89 | 24.12 | -8.96 | 0 | 127.22 | -5.36 | -0.73 | 72.60 | -16.2 | -19.17 |
| 21Q2 (7) | 0.54 | 6.51 | 3.82 | 8.75 | 19.7 | -11.44 | 0.64 | -93.44 | 103.0 | 26.50 | 0.0 | 0 | 134.43 | -9.61 | 6.6 | 86.63 | -13.75 | 0.41 |
| 21Q1 (6) | 0.51 | -4.55 | 4.17 | 7.31 | -15.78 | -17.03 | 9.75 | 24.68 | 227.28 | 26.50 | -10.77 | 0 | 148.73 | 10.65 | 10.45 | 100.44 | 9.34 | 6.36 |
| 20Q4 (5) | 0.53 | -0.08 | 7.35 | 8.68 | -12.15 | -3.66 | 7.82 | 617.43 | 168.73 | 29.70 | 0 | 0 | 134.41 | 4.88 | -2.93 | 91.86 | 2.27 | -4.19 |
| 20Q3 (4) | 0.53 | 2.21 | 0.0 | 9.88 | 0.0 | 0.0 | 1.09 | 105.1 | 0.0 | 0.00 | 0 | 0.0 | 128.15 | 1.62 | 0.0 | 89.82 | 4.1 | 0.0 |
| 20Q2 (3) | 0.52 | 6.86 | 0.0 | 9.88 | 12.15 | 0.0 | -21.36 | -178.85 | 0.0 | 0.00 | 0 | 0.0 | 126.11 | -6.35 | 0.0 | 86.28 | -8.63 | 0.0 |
| 20Q1 (2) | 0.49 | -1.64 | 0.0 | 8.81 | -2.22 | 0.0 | -7.66 | -363.23 | 0.0 | 0.00 | 0 | 0.0 | 134.66 | -2.74 | 0.0 | 94.43 | -1.51 | 0.0 |
| 19Q4 (1) | 0.49 | 0.0 | 0.0 | 9.01 | 0.0 | 0.0 | 2.91 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 138.46 | 0.0 | 0.0 | 95.88 | 0.0 | 0.0 |
