- 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) | 0.60 | -23.11 | 0.96 | -93.29 | 215.12 | 551.88 | 56.51 | 0 | 0.04 | -67.76 | 142.28 | 19.13 | 94.72 | -1.11 |
| 2022 (9) | 0.78 | 11.24 | 14.31 | 21.89 | 33.0 | 87.29 | -16.68 | 0 | 0.11 | 0.0 | 119.43 | -39.61 | 95.78 | -43.94 |
| 2021 (8) | 0.70 | -2.58 | 11.74 | 13.98 | 17.62 | -73.08 | -16.05 | 0 | 0.11 | 0.0 | 197.75 | -7.52 | 170.85 | -11.47 |
| 2020 (7) | 0.72 | -3.58 | 10.3 | 577.63 | 65.45 | -78.3 | -13.90 | 0 | 0.11 | 0.0 | 213.82 | 74.36 | 192.98 | 122.84 |
| 2019 (6) | 0.74 | 15.03 | 1.52 | 623.81 | 301.6 | 1.82 | 10.15 | -99.49 | 0.11 | 81.82 | 122.63 | -11.14 | 86.60 | -3.39 |
| 2018 (5) | 0.65 | 0.61 | 0.21 | 0 | 296.22 | 10.6 | 2003.53 | -71.86 | 0.06 | 0 | 138.00 | -2.64 | 89.64 | -10.4 |
| 2017 (4) | 0.64 | 4.61 | 0 | 0 | 267.84 | 22.44 | 7120.19 | 707.47 | 0.00 | 0 | 141.74 | -2.19 | 100.04 | -8.25 |
| 2016 (3) | 0.61 | 9.23 | 0 | 0 | 218.76 | 4.15 | 881.79 | 65.06 | 0.00 | 0 | 144.91 | -10.37 | 109.04 | -16.66 |
| 2015 (2) | 0.56 | 2.86 | 0.45 | -2.17 | 210.05 | 18.74 | 534.24 | 88.89 | 0.00 | 0 | 161.67 | -2.81 | 130.83 | -5.2 |
| 2014 (1) | 0.55 | 10.6 | 0.46 | -36.11 | 176.9 | 11.58 | 282.83 | 66.68 | 0.05 | 0 | 166.35 | -7.47 | 138.00 | -12.26 |
| 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) | 0.63 | -8.57 | -3.64 | 0.77 | 5.48 | -71.38 | 31.88 | -63.23 | -32.51 | 0.47 | 331.7 | -4.58 | 135.38 | 6.96 | -5.7 | 103.79 | 16.16 | 6.71 |
| 24Q2 (19) | 0.69 | 11.91 | 4.19 | 0.73 | -13.1 | -78.65 | 86.70 | -1.81 | 121.85 | 0.11 | -15.78 | -84.3 | 126.57 | -10.67 | -9.13 | 89.35 | -7.12 | -6.98 |
| 24Q1 (18) | 0.61 | 2.75 | -6.8 | 0.84 | -12.5 | -87.43 | 88.30 | -47.02 | 590.92 | 0.13 | 105.25 | -97.2 | 141.69 | -0.41 | -4.72 | 96.20 | 1.56 | -17.14 |
| 23Q4 (17) | 0.60 | -8.34 | -23.11 | 0.96 | -64.31 | -93.29 | 166.67 | 252.82 | 1701.06 | 0.06 | -87.21 | -94.63 | 142.28 | -0.89 | 19.13 | 94.72 | -2.61 | -1.11 |
| 23Q3 (16) | 0.65 | -1.14 | -12.69 | 2.69 | -21.35 | -77.38 | 47.24 | 20.88 | 359.56 | 0.49 | -28.98 | -57.96 | 143.56 | 3.07 | -15.82 | 97.26 | 1.26 | -32.25 |
| 23Q2 (15) | 0.66 | 0.11 | -8.48 | 3.42 | -48.8 | -71.14 | 39.08 | 205.79 | 281.94 | 0.69 | -84.97 | -40.81 | 139.28 | -6.34 | -26.08 | 96.05 | -17.27 | -40.4 |
| 23Q1 (14) | 0.66 | -15.24 | -7.16 | 6.68 | -53.32 | -41.09 | 12.78 | 222.77 | 173.49 | 4.61 | 293.78 | 293.78 | 148.71 | 24.52 | -24.12 | 116.10 | 21.22 | -32.39 |
| 22Q4 (13) | 0.78 | 4.08 | 11.24 | 14.31 | 20.35 | 21.89 | -10.41 | 42.8 | 36.68 | 1.17 | 0.0 | 0.0 | 119.43 | -29.97 | -39.61 | 95.78 | -33.28 | -43.94 |
| 22Q3 (12) | 0.75 | 3.63 | 8.11 | 11.89 | 0.34 | -25.31 | -18.20 | 15.27 | 14.79 | 1.17 | 0.0 | 0.0 | 170.54 | -9.49 | 8.22 | 143.56 | -10.92 | 5.44 |
| 22Q2 (11) | 0.72 | 1.55 | 6.15 | 11.85 | 4.5 | -26.21 | -21.48 | -23.52 | -92.82 | 1.17 | 0.0 | 0.0 | 188.42 | -3.85 | 12.5 | 161.15 | -6.16 | 9.4 |
| 22Q1 (10) | 0.71 | 1.56 | 1.03 | 11.34 | -3.41 | 6.98 | -17.39 | -5.78 | -13.07 | 1.17 | 0.0 | 0.0 | 195.97 | -0.9 | -1.63 | 171.73 | 0.52 | -3.29 |
| 21Q4 (9) | 0.70 | 1.15 | -2.58 | 11.74 | -26.26 | 13.98 | -16.44 | 23.03 | -55.09 | 1.17 | 0.0 | 0.0 | 197.75 | 25.48 | -7.52 | 170.85 | 25.49 | -11.47 |
| 21Q3 (8) | 0.69 | 1.76 | -7.36 | 15.92 | -0.87 | 47.54 | -21.36 | -91.74 | -8.59 | 1.17 | 0.0 | 0.0 | 157.59 | -5.91 | -18.23 | 136.15 | -7.57 | -20.28 |
| 21Q2 (7) | 0.68 | -3.35 | -5.89 | 16.06 | 51.51 | 166.78 | -11.14 | 27.57 | 68.49 | 1.17 | 0.0 | 0.0 | 167.49 | -15.93 | -1.93 | 147.30 | -17.05 | -1.7 |
| 21Q1 (6) | 0.70 | -2.07 | 4.39 | 10.6 | 2.91 | 196.92 | -15.38 | -45.09 | -291.53 | 1.17 | 0.0 | 0.0 | 199.22 | -6.83 | 42.23 | 177.57 | -7.99 | 60.54 |
| 20Q4 (5) | 0.72 | -3.82 | -3.58 | 10.3 | -4.54 | 577.63 | -10.60 | 46.11 | -201.92 | 1.17 | 0.0 | 157.71 | 213.82 | 10.94 | 74.36 | 192.98 | 13.0 | 122.84 |
| 20Q3 (4) | 0.74 | 3.38 | 0.0 | 10.79 | 79.24 | 0.0 | -19.67 | 44.36 | 0.0 | 1.17 | 0.0 | 0.0 | 192.73 | 12.85 | 0.0 | 170.78 | 13.97 | 0.0 |
| 20Q2 (3) | 0.72 | 7.21 | 0.0 | 6.02 | 68.63 | 0.0 | -35.35 | -540.22 | 0.0 | 1.17 | 0.0 | 0.0 | 170.79 | 21.93 | 0.0 | 149.84 | 35.47 | 0.0 |
| 20Q1 (2) | 0.67 | -9.55 | 0.0 | 3.57 | 134.87 | 0.0 | 8.03 | -22.79 | 0.0 | 1.17 | 157.71 | 0.0 | 140.07 | 14.22 | 0.0 | 110.61 | 27.73 | 0.0 |
| 19Q4 (1) | 0.74 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 10.40 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 122.63 | 0.0 | 0.0 | 86.60 | 0.0 | 0.0 |
