- 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) | 0.87 | -0.47 | 5.69 | 41.54 | 6.0 | -53.23 | -5.48 | 0 | 0.00 | 0 | 107.87 | 30.96 | 64.70 | 11.38 |
| 2022 (9) | 0.87 | 6.35 | 4.02 | 97.06 | 12.83 | -20.75 | -24.35 | 0 | 0.00 | 0 | 82.37 | -37.39 | 58.09 | -32.48 |
| 2021 (8) | 0.82 | 17.6 | 2.04 | -50.49 | 16.19 | -0.86 | -17.24 | 0 | 0.00 | 0 | 131.57 | 16.64 | 86.04 | 8.65 |
| 2020 (7) | 0.70 | 15.4 | 4.12 | 24.1 | 16.33 | 53.33 | -10.15 | 0 | 0.00 | 0 | 112.80 | -4.04 | 79.19 | -2.89 |
| 2019 (6) | 0.61 | 14.27 | 3.32 | -29.96 | 10.65 | -18.89 | -26.25 | 0 | 0.00 | 0 | 117.55 | -22.27 | 81.55 | 15.1 |
| 2018 (5) | 0.53 | 13.29 | 4.74 | 415.22 | 13.13 | -15.56 | -23.69 | 0 | 0.00 | 0 | 151.23 | -26.88 | 70.85 | -12.11 |
| 2017 (4) | 0.47 | -20.31 | 0.92 | -77.4 | 15.55 | -12.25 | 3.40 | 1.19 | 0.00 | 0 | 206.83 | 30.01 | 80.61 | 26.86 |
| 2016 (3) | 0.59 | 1.68 | 4.07 | 62.15 | 17.72 | 58.21 | 3.36 | 0 | 2.20 | 77.07 | 159.09 | -19.49 | 63.54 | -22.42 |
| 2015 (2) | 0.58 | 18.19 | 2.51 | 209.88 | 11.2 | -22.87 | -7.97 | 0 | 1.24 | 0.0 | 197.61 | -27.75 | 81.90 | -56.55 |
| 2014 (1) | 0.49 | -8.58 | 0.81 | -37.21 | 14.52 | 118.67 | 7.06 | 0 | 1.24 | 0 | 273.51 | 63.23 | 188.51 | 82.58 |
| 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 | -4.33 | -40.43 | 3.99 | -12.5 | -22.37 | 3.03 | 37.73 | 257.81 | 25.56 | -13.0 | 2739.51 | 145.65 | -2.14 | 47.9 | 85.24 | -22.87 | 72.94 |
| 24Q2 (19) | 0.59 | -37.0 | -36.32 | 4.56 | -18.43 | -16.64 | 2.20 | 111.66 | 100.19 | 29.38 | 3163.89 | 3163.89 | 148.83 | 37.6 | 84.08 | 110.52 | 50.8 | 96.31 |
| 24Q1 (18) | 0.94 | 8.13 | 8.07 | 5.59 | -1.76 | 15.98 | -18.86 | -215.91 | -441.67 | 0.90 | 0.0 | 0.0 | 108.16 | 0.27 | 26.75 | 73.29 | 13.28 | 30.46 |
| 23Q4 (17) | 0.87 | -8.6 | -0.47 | 5.69 | 10.7 | 41.54 | -5.97 | -210.94 | 53.9 | 0.90 | 0.0 | 40.0 | 107.87 | 9.53 | 30.96 | 64.70 | 31.26 | 11.38 |
| 23Q3 (16) | 0.95 | 2.28 | 7.23 | 5.14 | -6.03 | 28.5 | -1.92 | 99.84 | 97.53 | 0.90 | 0.0 | -93.08 | 98.48 | 21.81 | 19.49 | 49.29 | -12.45 | -13.34 |
| 23Q2 (15) | 0.93 | 6.91 | 25.04 | 5.47 | 13.49 | 397.27 | -1180.23 | -21480.98 | -70351.79 | 0.90 | 0.0 | -93.08 | 80.85 | -5.25 | -46.2 | 56.30 | 0.21 | -38.97 |
| 23Q1 (14) | 0.87 | -0.41 | 16.18 | 4.82 | 19.9 | 276.56 | 5.52 | 142.63 | -4.17 | 0.90 | 40.0 | -63.51 | 85.33 | 3.59 | -43.28 | 56.18 | -3.29 | -43.18 |
| 22Q4 (13) | 0.87 | -1.53 | 6.35 | 4.02 | 0.5 | 97.06 | -12.95 | 83.32 | 67.55 | 0.64 | -95.05 | -94.64 | 82.37 | -0.06 | -37.39 | 58.09 | 2.13 | -32.48 |
| 22Q3 (12) | 0.89 | 19.27 | 21.07 | 4.0 | 263.64 | 19.4 | -77.63 | -4720.83 | -353.71 | 13.00 | 0.0 | 8.33 | 82.42 | -45.15 | -42.5 | 56.88 | -38.34 | -22.96 |
| 22Q2 (11) | 0.74 | -0.67 | 6.26 | 1.1 | -14.06 | -75.28 | 1.68 | -70.83 | -4.55 | 13.00 | 427.03 | 8.33 | 150.27 | -0.12 | 26.51 | 92.25 | -6.71 | 45.28 |
| 22Q1 (10) | 0.75 | -8.84 | 7.98 | 1.28 | -37.25 | -71.17 | 5.76 | 114.43 | 174.81 | 2.47 | -79.44 | -79.44 | 150.45 | 14.35 | 27.75 | 98.88 | 14.92 | 36.44 |
| 21Q4 (9) | 0.82 | 12.1 | 17.6 | 2.04 | -39.1 | -50.49 | -39.91 | -133.26 | -134.76 | 12.00 | 0.0 | 0.0 | 131.57 | -8.2 | 16.64 | 86.04 | 16.54 | 8.65 |
| 21Q3 (8) | 0.73 | 4.68 | 20.44 | 3.35 | -24.72 | 23.16 | -17.11 | -1072.16 | 14.15 | 12.00 | 0.0 | 0.0 | 143.33 | 20.67 | 10.95 | 73.83 | 16.27 | -8.16 |
| 21Q2 (7) | 0.70 | 0.94 | 16.39 | 4.45 | 0.23 | 40.38 | 1.76 | 122.86 | 258.56 | 12.00 | 0.0 | 0.0 | 118.78 | 0.86 | 0.69 | 63.50 | -12.38 | 14.62 |
| 21Q1 (6) | 0.69 | -0.72 | 13.71 | 4.44 | 7.77 | 56.89 | -7.70 | 54.71 | -48.94 | 12.00 | 0.0 | 0.0 | 117.77 | 4.41 | 0.39 | 72.47 | -8.49 | 14.92 |
| 20Q4 (5) | 0.70 | 14.81 | 15.4 | 4.12 | 51.47 | 24.1 | -17.00 | 14.7 | 70.24 | 12.00 | 0.0 | 0 | 112.80 | -12.69 | -4.04 | 79.19 | -1.49 | 21.77 |
| 20Q3 (4) | 0.61 | 1.16 | 0.0 | 2.72 | -14.2 | 0.0 | -19.93 | -1695.5 | 0.0 | 12.00 | 0.0 | 0.0 | 129.19 | 9.51 | 0.0 | 80.39 | 45.11 | 0.0 |
| 20Q2 (3) | 0.60 | -1.39 | 0.0 | 3.17 | 12.01 | 0.0 | -1.11 | 78.53 | 0.0 | 12.00 | 0.0 | 0.0 | 117.97 | 0.56 | 0.0 | 55.40 | -12.15 | 0.0 |
| 20Q1 (2) | 0.61 | 0.76 | 0.0 | 2.83 | -14.76 | 0.0 | -5.17 | 90.95 | 0.0 | 12.00 | 0 | 0.0 | 117.31 | -0.2 | 0.0 | 63.06 | -3.03 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 3.32 | 0.0 | 0.0 | -57.12 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 117.55 | 0.0 | 0.0 | 65.03 | 0.0 | 0.0 |
