- 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) | 0.75 | 2.98 | 118.44 | 17.12 | 18.5 | 7.0 | 23.10 | 49.71 | 5.68 | -65.7 | 144.40 | -22.76 | 0.43 | -84.48 |
| 2022 (9) | 0.73 | -1.76 | 101.13 | 11.03 | 17.29 | -45.87 | 15.43 | -82.21 | 16.56 | 87.0 | 186.94 | -17.33 | 2.77 | -73.94 |
| 2021 (8) | 0.74 | 7.02 | 91.08 | 66.23 | 31.94 | 171.83 | 86.74 | 0 | 8.86 | 0 | 226.13 | -27.67 | 10.63 | 197.76 |
| 2020 (7) | 0.70 | 4.68 | 54.79 | 29.34 | 11.75 | 117400.0 | -32.98 | 0 | 0.00 | 0 | 312.62 | -67.74 | 3.57 | -97.24 |
| 2019 (6) | 0.66 | 10.18 | 42.36 | 26.98 | 0.01 | -99.54 | -81.24 | 0 | 0.00 | 0 | 968.97 | 0.83 | 129.45 | 312.0 |
| 2018 (5) | 0.60 | 111.06 | 33.36 | 642.98 | 2.18 | 235.38 | -10.29 | 0 | 0.00 | 0 | 960.99 | 237.13 | 31.42 | 37.63 |
| 2017 (4) | 0.29 | -4.38 | 4.49 | -2.81 | 0.65 | -49.22 | -12.48 | 0 | 0.00 | 0 | 285.05 | 41.27 | 22.83 | -58.57 |
| 2016 (3) | 0.30 | 7.48 | 4.62 | 164.0 | 1.28 | -5.88 | -1.55 | 0 | 0.00 | 0 | 201.77 | -35.87 | 55.10 | 11.56 |
| 2015 (2) | 0.28 | 103.22 | 1.75 | 0 | 1.36 | -61.03 | 2.09 | -86.0 | 0.00 | 0 | 314.65 | -94.46 | 49.39 | -97.41 |
| 2014 (1) | 0.14 | -38.24 | 0 | 0 | 3.49 | -81.31 | 14.93 | -45.65 | 0.00 | 0 | 5677.43 | 428.45 | 1910.18 | 307.98 |
| 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) | 0.81 | 2.24 | 9.34 | 162.92 | 3.15 | 49.36 | -77.01 | -345.14 | -710.63 | 11.66 | 0.0 | 0.0 | 128.48 | -3.12 | -29.08 | 3.59 | 212.17 | 86.01 |
| 24Q2 (19) | 0.79 | 1.87 | 7.59 | 157.94 | 13.49 | 52.58 | -17.30 | -555.3 | -179.03 | 11.66 | 0.0 | 0.0 | 132.62 | -4.12 | -27.71 | 1.15 | 61.97 | -69.25 |
| 24Q1 (18) | 0.78 | 3.47 | 7.97 | 139.17 | 17.5 | 40.68 | -2.64 | 71.94 | -101.82 | 11.66 | 0.0 | 0.0 | 138.32 | -4.21 | -27.51 | 0.71 | 65.12 | -92.03 |
| 23Q4 (17) | 0.75 | 1.46 | 2.98 | 118.44 | 8.58 | 17.12 | -9.41 | 0.95 | -161.62 | 11.66 | 0.0 | -78.99 | 144.40 | -20.29 | -22.76 | 0.43 | -77.72 | -84.48 |
| 23Q3 (16) | 0.74 | 0.61 | 2.81 | 109.08 | 5.38 | 8.3 | -9.50 | -53.23 | -110.18 | 11.66 | 0.0 | -84.89 | 181.15 | -1.25 | -7.74 | 1.93 | -48.4 | -43.73 |
| 23Q2 (15) | 0.74 | 2.23 | 5.21 | 103.51 | 4.63 | 13.61 | -6.20 | -104.28 | -119.11 | 11.66 | 0.0 | -84.89 | 183.45 | -3.86 | -19.95 | 3.74 | -58.02 | -48.7 |
| 23Q1 (14) | 0.72 | -1.31 | 2.66 | 98.93 | -2.18 | 12.27 | 144.92 | 849.05 | 769.87 | 11.66 | -78.99 | -76.47 | 190.81 | 2.07 | -44.05 | 8.91 | 221.66 | -67.67 |
| 22Q4 (13) | 0.73 | 1.29 | -1.76 | 101.13 | 0.41 | 11.03 | 15.27 | 437.83 | -85.84 | 55.52 | -28.08 | 317.05 | 186.94 | -4.79 | -17.33 | 2.77 | -19.24 | -73.94 |
| 22Q3 (12) | 0.72 | 2.95 | -5.27 | 100.72 | 10.55 | 9.81 | -4.52 | -113.93 | -123.75 | 77.20 | 0.0 | -60.95 | 196.34 | -14.33 | 3.99 | 3.43 | -52.95 | 2.08 |
| 22Q2 (11) | 0.70 | -0.24 | -6.93 | 91.11 | 3.39 | 6.71 | 32.45 | 94.78 | -46.02 | 77.20 | 55.77 | -9.62 | 229.17 | -32.81 | -9.02 | 7.29 | -73.55 | 95.97 |
| 22Q1 (10) | 0.70 | -5.56 | -4.79 | 88.12 | -3.25 | 13.91 | 16.66 | -84.56 | -82.71 | 49.56 | 272.26 | -6.8 | 341.06 | 50.82 | 24.69 | 27.56 | 159.27 | 284.38 |
| 21Q4 (9) | 0.74 | -2.34 | 7.02 | 91.08 | -0.7 | 66.23 | 107.87 | 466.84 | 322.52 | 13.31 | -93.27 | -84.81 | 226.13 | 19.77 | -27.67 | 10.63 | 216.37 | 197.76 |
| 21Q3 (8) | 0.76 | 1.15 | -0.37 | 91.72 | 7.43 | 54.98 | 19.03 | -68.34 | 134.64 | 197.69 | 131.45 | 0 | 188.80 | -25.05 | -32.47 | 3.36 | -9.68 | -68.36 |
| 21Q2 (7) | 0.75 | 2.05 | 1.32 | 85.38 | 10.37 | 53.84 | 60.11 | -37.61 | 275.3 | 85.41 | 60.62 | 0 | 251.90 | -7.9 | -20.0 | 3.72 | -48.12 | -66.33 |
| 21Q1 (6) | 0.74 | 6.15 | 5.7 | 77.36 | 41.19 | 69.61 | 96.34 | 277.36 | -85.0 | 53.18 | -39.33 | 0 | 273.52 | -12.51 | -13.06 | 7.17 | 100.84 | -53.01 |
| 20Q4 (5) | 0.70 | -9.07 | 4.68 | 54.79 | -7.42 | 29.34 | 25.53 | 146.48 | -82.68 | 87.64 | 0 | 0 | 312.62 | 11.83 | -67.74 | 3.57 | -66.38 | -97.24 |
| 20Q3 (4) | 0.76 | 2.86 | 0.0 | 59.18 | 6.63 | 0.0 | -54.93 | -60.19 | 0.0 | 0.00 | 0 | 0.0 | 279.56 | -11.22 | 0.0 | 10.62 | -3.89 | 0.0 |
| 20Q2 (3) | 0.74 | 6.46 | 0.0 | 55.5 | 21.68 | 0.0 | -34.29 | -105.34 | 0.0 | 0.00 | 0 | 0.0 | 314.88 | 0.09 | 0.0 | 11.05 | -27.59 | 0.0 |
| 20Q1 (2) | 0.70 | 5.13 | 0.0 | 45.61 | 7.67 | 0.0 | 642.34 | 335.66 | 0.0 | 0.00 | 0 | 0.0 | 314.60 | -67.53 | 0.0 | 15.26 | -88.21 | 0.0 |
| 19Q4 (1) | 0.66 | 0.0 | 0.0 | 42.36 | 0.0 | 0.0 | 147.44 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 968.97 | 0.0 | 0.0 | 129.45 | 0.0 | 0.0 |
