- 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) | 0.36 | 60.39 | 0.87 | -4.4 | 10.97 | 1237.8 | 50.95 | 0 | 0.79 | 0 | 257.11 | -64.78 | 190.32 | -72.9 |
| 2022 (9) | 0.22 | -71.25 | 0.91 | -39.33 | 0.82 | 148.48 | -14.96 | 0 | 0.00 | 0 | 730.04 | 271.11 | 702.19 | 316.19 |
| 2021 (8) | 0.78 | 15.11 | 1.5 | 26.05 | 0.33 | -79.38 | -19.22 | 0 | 0.00 | 0 | 196.72 | 51.22 | 168.72 | 53.68 |
| 2020 (7) | 0.68 | -8.44 | 1.19 | 0 | 1.6 | -90.57 | -131.66 | 0 | 0.00 | 0 | 130.09 | 59.68 | 109.79 | 85.8 |
| 2019 (6) | 0.74 | 6.23 | 0 | 0 | 16.97 | -24.44 | -103.59 | 0 | 0.00 | 0 | 81.47 | -35.65 | 59.09 | -16.54 |
| 2018 (5) | 0.70 | 17.32 | 0 | 0 | 22.46 | -7.84 | 0.00 | 0 | 0.00 | 0 | 126.61 | -15.17 | 70.80 | -33.23 |
| 2017 (4) | 0.60 | 14.31 | 0 | 0 | 24.37 | -2.6 | 0.00 | 0 | 0.00 | 0 | 149.25 | -7.29 | 106.04 | -13.34 |
| 2016 (3) | 0.52 | 3.44 | 0 | 0 | 25.02 | -16.49 | 0.00 | 0 | 0.00 | 0 | 160.98 | -11.06 | 122.36 | -17.02 |
| 2015 (2) | 0.50 | 1.49 | 0 | 0 | 29.96 | -3.79 | 0.00 | 0 | 0.00 | 0 | 180.99 | -1.13 | 147.46 | -3.08 |
| 2014 (1) | 0.50 | 6.78 | 0 | 0 | 31.14 | 1.04 | 0.00 | 0 | 0.00 | 0 | 183.05 | -6.26 | 152.15 | -13.44 |
| 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) | 0.38 | -9.67 | 23.88 | 0.77 | -9.41 | -12.5 | 6.76 | -95.07 | -79.31 | 18.25 | 2130.56 | 225.89 | 210.29 | 10.13 | -43.85 | 142.78 | 13.91 | -58.45 |
| 24Q2 (19) | 0.42 | 17.7 | 27.01 | 0.85 | -1.16 | -4.49 | 137.06 | 235.85 | 1102.63 | 0.82 | -72.06 | -99.05 | 190.94 | -25.92 | -43.51 | 125.35 | -38.65 | -53.46 |
| 24Q1 (18) | 0.36 | -0.78 | 37.54 | 0.86 | -1.15 | -4.44 | 40.81 | -68.82 | 1076.08 | 2.93 | 235.2 | -96.59 | 257.75 | 0.25 | -46.04 | 204.32 | 7.36 | -51.46 |
| 23Q4 (17) | 0.36 | 17.43 | 60.39 | 0.87 | -1.14 | -4.4 | 130.90 | 300.55 | 583.2 | 0.87 | -84.4 | 0 | 257.11 | -31.35 | -64.78 | 190.32 | -44.62 | -72.9 |
| 23Q3 (16) | 0.31 | -7.39 | -2.85 | 0.88 | -1.12 | -49.13 | 32.68 | 339.06 | 349.47 | 5.60 | -93.49 | 0 | 374.50 | 10.79 | -48.88 | 343.64 | 27.58 | -47.69 |
| 23Q2 (15) | 0.33 | 27.46 | -62.0 | 0.89 | -1.11 | -48.55 | -13.67 | -493.95 | -13.35 | 86.00 | 0.0 | 0 | 338.03 | -29.23 | 112.84 | 269.36 | -36.01 | 197.44 |
| 23Q1 (14) | 0.26 | 15.71 | -68.12 | 0.9 | -1.1 | -42.68 | 3.47 | 112.81 | 128.58 | 86.00 | 0 | 0 | 477.65 | -34.57 | 156.72 | 420.93 | -40.05 | 224.77 |
| 22Q4 (13) | 0.22 | -28.87 | -71.25 | 0.91 | -47.4 | -39.33 | -27.09 | -106.79 | -480.09 | 0.00 | 0 | 0 | 730.04 | -0.35 | 271.11 | 702.19 | 6.9 | 316.19 |
| 22Q3 (12) | 0.32 | -63.78 | -59.04 | 1.73 | 0.0 | 14.57 | -13.10 | -8.62 | 27.38 | 0.00 | 0 | 0 | 732.61 | 361.28 | 287.42 | 656.88 | 625.35 | 312.95 |
| 22Q2 (11) | 0.87 | 6.95 | 19.38 | 1.73 | 10.19 | 14.57 | -12.06 | 0.66 | 53.29 | 0.00 | 0 | 0 | 158.82 | -14.64 | -36.97 | 90.56 | -30.13 | -57.43 |
| 22Q1 (10) | 0.82 | 4.32 | 9.71 | 1.57 | 4.67 | 20.77 | -12.14 | -159.96 | 63.16 | 0.00 | 0 | 0 | 186.06 | -5.42 | 44.45 | 129.61 | -23.18 | 34.48 |
| 21Q4 (9) | 0.78 | 1.35 | 15.11 | 1.5 | -0.66 | 26.05 | -4.67 | 74.11 | 92.08 | 0.00 | 0 | 0 | 196.72 | 4.03 | 51.22 | 168.72 | 6.07 | 53.68 |
| 21Q3 (8) | 0.77 | 5.57 | 49.65 | 1.51 | 0.0 | 978.57 | -18.04 | 30.13 | 89.06 | 0.00 | 0 | 0 | 189.10 | -24.95 | 78.67 | 159.07 | -25.22 | 62.65 |
| 21Q2 (7) | 0.73 | -1.71 | -16.71 | 1.51 | 16.15 | 0 | -25.82 | 21.64 | 85.69 | 0.00 | 0 | 0 | 251.96 | 95.61 | 190.01 | 212.73 | 120.72 | 161.37 |
| 21Q1 (6) | 0.74 | 9.45 | -1.59 | 1.3 | 9.24 | 550.0 | -32.95 | 44.11 | 81.51 | 0.00 | 0 | 0 | 128.81 | -0.98 | 26.66 | 96.38 | -12.21 | 98.72 |
| 20Q4 (5) | 0.68 | 31.76 | -8.44 | 1.19 | 750.0 | 0 | -58.96 | 64.26 | 69.7 | 0.00 | 0 | 0 | 130.09 | 22.91 | 19.43 | 109.79 | 12.26 | 85.8 |
| 20Q3 (4) | 0.52 | -41.24 | 0.0 | 0.14 | 0 | 0.0 | -164.96 | 8.58 | 0.0 | 0.00 | 0 | 0.0 | 105.84 | 21.82 | 0.0 | 97.80 | 20.16 | 0.0 |
| 20Q2 (3) | 0.88 | 16.14 | 0.0 | 0 | -100.0 | 0.0 | -180.44 | -1.28 | 0.0 | 0.00 | 0 | 0.0 | 86.88 | -14.57 | 0.0 | 81.39 | 67.81 | 0.0 |
| 20Q1 (2) | 0.76 | 1.83 | 0.0 | 0.2 | 0 | 0.0 | -178.16 | 8.45 | 0.0 | 0.00 | 0 | 0.0 | 101.70 | -6.64 | 0.0 | 48.50 | -17.92 | 0.0 |
| 19Q4 (1) | 0.74 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -194.61 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 108.93 | 0.0 | 0.0 | 59.09 | 0.0 | 0.0 |
