- 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) | 0.52 | -4.28 | 1.38 | -8.61 | 21.58 | 14.54 | 35.83 | -11.99 | 0.95 | -20.4 | 135.35 | -7.69 | 122.98 | -7.53 |
| 2022 (9) | 0.54 | 2.72 | 1.51 | -2.58 | 18.84 | 20.69 | 40.71 | 41.21 | 1.19 | -42.49 | 146.62 | 2.17 | 132.99 | 2.32 |
| 2021 (8) | 0.53 | -0.76 | 1.55 | 0.0 | 15.61 | 5.47 | 28.83 | 38.54 | 2.07 | -5.25 | 143.51 | 10.27 | 129.98 | 12.4 |
| 2020 (7) | 0.53 | -18.25 | 1.55 | -38.25 | 14.8 | 14.02 | 20.81 | 14.15 | 2.18 | -41.97 | 130.14 | 30.62 | 115.64 | 37.77 |
| 2019 (6) | 0.65 | 9.12 | 2.51 | 53.05 | 12.98 | 14.46 | 18.23 | -99.95 | 3.76 | 40.44 | 99.63 | 37.27 | 83.94 | 35.23 |
| 2018 (5) | 0.59 | -6.61 | 1.64 | -42.66 | 11.34 | 14.31 | 35951.50 | 5466.28 | 2.68 | -24.87 | 72.58 | -32.83 | 62.07 | -37.21 |
| 2017 (4) | 0.64 | -16.58 | 2.86 | 48.19 | 9.92 | 10.34 | 645.88 | -40.55 | 3.57 | 2.41 | 108.06 | 9.53 | 98.85 | 15.98 |
| 2016 (3) | 0.76 | 0 | 1.93 | 0 | 8.99 | 0 | 1086.50 | 0 | 3.48 | 0 | 98.66 | 0 | 85.23 | 0 |
| 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) | 0.57 | 0.78 | 6.7 | 2.56 | 93.94 | 49.71 | 32.91 | -32.31 | -8.18 | 3.98 | 47.16 | 11.94 | 147.20 | 19.46 | 8.35 | 130.87 | 17.44 | 5.29 |
| 24Q2 (19) | 0.56 | 15.89 | 6.7 | 1.32 | -2.22 | -8.97 | 48.62 | 19.99 | 39.75 | 2.70 | -22.41 | -30.34 | 123.22 | -17.2 | -8.25 | 111.44 | -17.82 | -8.18 |
| 24Q1 (18) | 0.48 | -6.28 | -5.76 | 1.35 | -2.17 | -24.16 | 40.52 | 9.01 | 14.04 | 3.49 | -5.19 | -25.12 | 148.81 | 9.94 | 0.87 | 135.60 | 10.26 | 1.63 |
| 23Q4 (17) | 0.52 | -2.53 | -4.28 | 1.38 | -19.3 | -8.61 | 37.17 | 3.71 | 59.39 | 3.68 | 3.4 | -46.72 | 135.35 | -0.38 | -7.69 | 122.98 | -1.05 | -7.53 |
| 23Q3 (16) | 0.53 | 0.78 | 0.88 | 1.71 | 17.93 | -7.07 | 35.84 | 3.02 | -19.55 | 3.56 | -8.42 | -14.26 | 135.86 | 1.16 | -12.06 | 124.29 | 2.41 | -11.08 |
| 23Q2 (15) | 0.53 | 2.36 | 1.51 | 1.45 | -18.54 | -7.05 | 34.79 | -2.08 | -31.62 | 3.88 | -16.6 | -11.64 | 134.30 | -8.96 | -10.91 | 121.37 | -9.04 | -10.67 |
| 23Q1 (14) | 0.51 | -4.8 | 4.9 | 1.78 | 17.88 | 1.14 | 35.53 | 52.36 | -29.11 | 4.66 | -32.53 | -11.93 | 147.52 | 0.61 | -7.87 | 133.43 | 0.33 | -6.57 |
| 22Q4 (13) | 0.54 | 2.72 | 2.72 | 1.51 | -17.93 | -2.58 | 23.32 | -47.65 | -54.33 | 6.90 | 66.38 | 41.66 | 146.62 | -5.1 | 2.17 | 132.99 | -4.85 | 2.32 |
| 22Q3 (12) | 0.53 | 1.41 | -1.28 | 1.84 | 17.95 | -0.54 | 44.55 | -12.44 | 107.11 | 4.15 | -5.62 | -67.69 | 154.50 | 2.49 | 13.22 | 139.77 | 2.87 | 11.3 |
| 22Q2 (11) | 0.52 | 5.78 | 2.49 | 1.56 | -11.36 | -15.68 | 50.88 | 1.52 | 135.12 | 4.39 | -16.87 | -60.31 | 150.75 | -5.86 | 2.44 | 135.87 | -4.87 | 0.19 |
| 22Q1 (10) | 0.49 | -6.78 | -4.56 | 1.76 | 13.55 | -4.86 | 50.12 | -1.84 | 119.06 | 5.29 | 8.51 | -48.85 | 160.13 | 11.58 | 14.39 | 142.82 | 9.88 | 13.59 |
| 21Q4 (9) | 0.53 | -1.28 | -0.76 | 1.55 | -16.22 | 0.0 | 51.06 | 137.38 | 92.53 | 4.87 | -62.04 | -30.86 | 143.51 | 5.17 | 10.27 | 129.98 | 3.5 | 12.4 |
| 21Q3 (8) | 0.53 | 5.29 | -17.24 | 1.85 | 0.0 | -22.92 | 21.51 | -0.6 | -17.78 | 12.83 | 15.91 | 30.6 | 136.46 | -7.27 | 36.66 | 125.58 | -7.4 | 46.71 |
| 21Q2 (7) | 0.51 | -1.5 | -22.71 | 1.85 | 0.0 | -24.18 | 21.64 | -5.42 | 25.81 | 11.07 | 7.14 | -42.24 | 147.16 | 5.12 | 55.64 | 135.61 | 7.86 | 70.66 |
| 21Q1 (6) | 0.51 | -3.06 | -19.34 | 1.85 | 19.35 | -25.1 | 22.88 | -13.73 | 58.01 | 10.33 | 46.67 | -37.91 | 139.99 | 7.57 | 39.79 | 125.73 | 8.73 | 49.11 |
| 20Q4 (5) | 0.53 | -17.68 | -18.25 | 1.55 | -35.42 | -38.25 | 26.52 | 1.38 | 44.05 | 7.05 | -28.3 | -52.44 | 130.14 | 30.34 | 30.62 | 115.64 | 35.09 | 37.77 |
| 20Q3 (4) | 0.64 | -1.67 | 0.0 | 2.4 | -1.64 | 0.0 | 26.16 | 52.09 | 0.0 | 9.83 | -48.73 | 0.0 | 99.85 | 5.61 | 0.0 | 85.60 | 7.73 | 0.0 |
| 20Q2 (3) | 0.65 | 2.78 | 0.0 | 2.44 | -1.21 | 0.0 | 17.20 | 18.78 | 0.0 | 19.17 | 15.16 | 0.0 | 94.55 | -5.58 | 0.0 | 79.46 | -5.76 | 0.0 |
| 20Q1 (2) | 0.64 | -1.75 | 0.0 | 2.47 | -1.59 | 0.0 | 14.48 | -21.35 | 0.0 | 16.64 | 12.36 | 0.0 | 100.14 | 0.51 | 0.0 | 84.32 | 0.45 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | 2.51 | 0.0 | 0.0 | 18.41 | 0.0 | 0.0 | 14.81 | 0.0 | 0.0 | 99.63 | 0.0 | 0.0 | 83.94 | 0.0 | 0.0 |
