- 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) | 0.69 | 8.06 | 87.24 | -6.89 | 55.02 | -13.03 | -1.50 | 0 | 863.67 | 0.0 | 64.94 | -27.72 | 30.58 | -44.13 |
| 2022 (9) | 0.64 | -3.17 | 93.7 | -6.99 | 63.26 | -8.66 | 0.84 | -45.1 | 863.67 | 2561.21 | 89.84 | 4.88 | 54.73 | -9.19 |
| 2021 (8) | 0.66 | -1.43 | 100.74 | -16.35 | 69.26 | 7.51 | 1.53 | 112.5 | 32.45 | 1139.54 | 85.66 | 46.38 | 60.27 | 48.59 |
| 2020 (7) | 0.67 | 2.45 | 120.43 | 28.83 | 64.42 | -20.78 | 0.72 | -77.07 | 2.62 | 0.0 | 58.52 | -25.68 | 40.56 | -31.2 |
| 2019 (6) | 0.65 | 5.3 | 93.48 | -29.69 | 81.32 | 1.09 | 3.14 | 57.0 | 2.62 | -99.72 | 78.74 | -14.6 | 58.95 | -16.01 |
| 2018 (5) | 0.62 | -1.63 | 132.95 | 1.9 | 80.44 | 10.24 | 2.00 | -43.34 | 938.67 | 8924.11 | 92.20 | 12.3 | 70.19 | 1.49 |
| 2017 (4) | 0.63 | -10.19 | 130.47 | -23.05 | 72.97 | -4.19 | 3.53 | 0 | 10.40 | 0 | 82.10 | -20.2 | 69.16 | -14.3 |
| 2016 (3) | 0.70 | 3.38 | 169.55 | -0.99 | 76.16 | -10.37 | -0.29 | 0 | 0.00 | 0 | 102.88 | -14.32 | 80.70 | 1.17 |
| 2015 (2) | 0.68 | 8.7 | 171.25 | 6.43 | 84.97 | -3.1 | -1.43 | 0 | 0.00 | 0 | 120.08 | 19.29 | 79.77 | 17.55 |
| 2014 (1) | 0.63 | 5.18 | 160.9 | 32.96 | 87.69 | 7.97 | 5.47 | 91.26 | 0.00 | 0 | 100.66 | 1.19 | 67.86 | -12.11 |
| 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) | 0.68 | 0.6 | 4.06 | 83.3 | -6.67 | -13.66 | 0.42 | -50.59 | 240.0 | 80.58 | 0.0 | 0.0 | 47.42 | -5.84 | -33.73 | 16.73 | -25.18 | -56.71 |
| 24Q2 (19) | 0.68 | -0.72 | 6.55 | 89.25 | 0.46 | -3.8 | 0.85 | 46.55 | 8400.0 | 80.58 | 0.0 | 0.0 | 50.36 | -15.94 | -32.37 | 22.36 | -13.87 | -43.96 |
| 24Q1 (18) | 0.68 | -0.81 | 5.87 | 88.84 | 1.83 | -5.09 | 0.58 | 108.53 | -54.33 | 80.58 | 0.0 | 0.0 | 59.91 | -7.75 | -28.39 | 25.96 | -15.11 | -45.79 |
| 23Q4 (17) | 0.69 | 5.03 | 8.06 | 87.24 | -9.58 | -6.89 | -6.80 | -2166.67 | -5330.77 | 80.58 | 0.0 | -98.31 | 64.94 | -9.25 | -27.72 | 30.58 | -20.88 | -44.13 |
| 23Q3 (16) | 0.66 | 3.01 | 3.15 | 96.48 | 3.99 | 6.56 | -0.30 | -3100.0 | -130.3 | 80.58 | 0.0 | -98.31 | 71.56 | -3.89 | -13.61 | 38.65 | -3.13 | -24.17 |
| 23Q2 (15) | 0.64 | -1.34 | -3.22 | 92.78 | -0.88 | -2.05 | 0.01 | -99.21 | -98.75 | 80.58 | 0.0 | -98.31 | 74.46 | -11.0 | -12.54 | 39.90 | -16.68 | -29.86 |
| 23Q1 (14) | 0.65 | 1.24 | -2.69 | 93.6 | -0.11 | -4.75 | 1.27 | 876.92 | -16.99 | 80.58 | -98.31 | 78.96 | 83.66 | -6.88 | -4.46 | 47.89 | -12.5 | -17.84 |
| 22Q4 (13) | 0.64 | 0.27 | -3.17 | 93.7 | 3.49 | -6.99 | 0.13 | -86.87 | -92.61 | 4767.00 | 0.0 | 2509.14 | 89.84 | 8.46 | 4.88 | 54.73 | 7.38 | -9.19 |
| 22Q3 (12) | 0.64 | -3.35 | 4.46 | 90.54 | -4.41 | -12.67 | 0.99 | 23.75 | -23.85 | 4767.00 | 0.0 | 7211.93 | 82.83 | -2.71 | 6.67 | 50.97 | -10.41 | -2.58 |
| 22Q2 (11) | 0.66 | -0.81 | 5.18 | 94.72 | -3.61 | -10.56 | 0.80 | -47.71 | -52.1 | 4767.00 | 10486.68 | 4194.59 | 85.14 | -2.77 | 7.66 | 56.89 | -2.4 | 7.77 |
| 22Q1 (10) | 0.66 | 0.74 | 4.36 | 98.27 | -2.45 | -9.5 | 1.53 | -13.07 | 10.07 | 45.03 | -75.35 | -98.0 | 87.57 | 2.23 | 27.12 | 58.29 | -3.29 | 25.9 |
| 21Q4 (9) | 0.66 | 8.16 | -1.43 | 100.74 | -2.83 | -16.35 | 1.76 | 35.38 | 25.71 | 182.70 | 180.24 | 712.02 | 85.66 | 10.32 | 46.38 | 60.27 | 15.19 | 48.59 |
| 21Q3 (8) | 0.61 | -2.68 | -6.88 | 103.67 | -2.11 | 0.79 | 1.30 | -22.16 | 32.65 | 65.19 | -41.27 | 254.71 | 77.65 | -1.81 | 39.94 | 52.32 | -0.89 | 21.0 |
| 21Q2 (7) | 0.63 | -1.59 | -4.61 | 105.9 | -2.48 | 19.95 | 1.67 | 20.14 | 438.71 | 111.00 | -95.07 | 503.92 | 79.08 | 14.79 | 16.52 | 52.79 | 14.02 | 4.23 |
| 21Q1 (6) | 0.64 | -4.85 | -1.5 | 108.59 | -9.83 | 14.87 | 1.39 | -0.71 | 579.31 | 2251.00 | 9904.44 | 12147.01 | 68.89 | 17.72 | -4.32 | 46.30 | 14.15 | -6.92 |
| 20Q4 (5) | 0.67 | 2.18 | 2.45 | 120.43 | 17.08 | 28.83 | 1.40 | 42.86 | -54.25 | 22.50 | 22.42 | 22.42 | 58.52 | 5.46 | -25.68 | 40.56 | -6.2 | -31.2 |
| 20Q3 (4) | 0.66 | -0.3 | 0.0 | 102.86 | 16.5 | 0.0 | 0.98 | 216.13 | 0.0 | 18.38 | 0.0 | 0.0 | 55.49 | -18.24 | 0.0 | 43.24 | -14.63 | 0.0 |
| 20Q2 (3) | 0.66 | 1.62 | 0.0 | 88.29 | -6.6 | 0.0 | 0.31 | 206.9 | 0.0 | 18.38 | 0.0 | 0.0 | 67.87 | -5.74 | 0.0 | 50.65 | 1.83 | 0.0 |
| 20Q1 (2) | 0.65 | -1.04 | 0.0 | 94.53 | 1.12 | 0.0 | -0.29 | -109.48 | 0.0 | 18.38 | 0.0 | 0.0 | 72.00 | -8.56 | 0.0 | 49.74 | -15.62 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | 93.48 | 0.0 | 0.0 | 3.06 | 0.0 | 0.0 | 18.38 | 0.0 | 0.0 | 78.74 | 0.0 | 0.0 | 58.95 | 0.0 | 0.0 |
