- 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) | 0.41 | -8.74 | 13.08 | -19.31 | 20.05 | -31.96 | 5.70 | -42.13 | 6.99 | 0 | 352.29 | 270.44 | 172.31 | 317.82 |
| 2022 (9) | 0.45 | -22.24 | 16.21 | -32.23 | 29.47 | -7.68 | 9.85 | -40.12 | 0.00 | 0 | 95.10 | -59.14 | 41.24 | -57.9 |
| 2021 (8) | 0.58 | -32.8 | 23.92 | -61.36 | 31.92 | 32.01 | 16.45 | 1216.0 | 2.21 | -99.34 | 232.73 | -35.81 | 97.96 | 23.05 |
| 2020 (7) | 0.86 | -0.43 | 61.9 | -6.31 | 24.18 | -3.86 | 1.25 | 1983.33 | 335.44 | 1354.1 | 362.59 | 225.46 | 79.61 | 42.06 |
| 2019 (6) | 0.86 | 3.06 | 66.07 | -3.97 | 25.15 | 2.49 | 0.06 | -90.77 | 23.07 | 0.0 | 111.41 | -0.43 | 56.04 | -6.74 |
| 2018 (5) | 0.84 | 0.37 | 68.8 | -4.93 | 24.54 | 5.19 | 0.65 | 85.71 | 23.07 | 0.0 | 111.89 | -44.53 | 60.09 | -51.7 |
| 2017 (4) | 0.83 | 0.65 | 72.37 | -9.37 | 23.33 | -12.29 | 0.35 | 150.0 | 23.07 | 0.0 | 201.70 | 61.66 | 124.42 | 34.99 |
| 2016 (3) | 0.83 | 1.14 | 79.85 | -7.94 | 26.6 | -22.76 | 0.14 | -94.93 | 23.07 | 0.0 | 124.77 | -31.28 | 92.17 | -24.97 |
| 2015 (2) | 0.82 | -3.78 | 86.74 | -5.5 | 34.44 | -16.1 | 2.76 | -30.83 | 23.07 | 65.83 | 181.55 | 13.8 | 122.85 | 24.04 |
| 2014 (1) | 0.85 | -4.75 | 91.79 | -0.66 | 41.05 | 1.96 | 3.99 | 36.64 | 13.91 | 0 | 159.54 | 16.82 | 99.04 | 13.47 |
| 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) | 0.37 | -4.57 | -11.5 | 11.48 | 6.39 | -19.1 | 13.00 | 25.85 | 56.82 | 12.90 | -30.63 | -20.01 | 365.12 | 15.19 | 6.6 | 204.62 | 25.29 | 5.26 |
| 24Q2 (19) | 0.39 | 7.52 | -12.76 | 10.79 | -6.26 | -22.26 | 10.33 | -31.54 | 97.14 | 18.60 | 60.09 | -51.44 | 316.97 | -42.96 | 8.11 | 163.32 | -38.01 | 2.87 |
| 24Q1 (18) | 0.36 | -10.99 | -14.46 | 11.51 | -12.0 | -25.36 | 15.09 | 69.93 | 1097.62 | 11.62 | -29.92 | 0 | 555.70 | 57.74 | 463.36 | 263.48 | 52.91 | 429.4 |
| 23Q4 (17) | 0.41 | -3.1 | -8.74 | 13.08 | -7.82 | -19.31 | 8.88 | 7.12 | 604.76 | 16.58 | 2.77 | 0 | 352.29 | 2.86 | 270.44 | 172.31 | -11.36 | 317.82 |
| 23Q3 (16) | 0.42 | -5.92 | -15.41 | 14.19 | 2.23 | -29.82 | 8.29 | 58.21 | -36.18 | 16.13 | -57.88 | 0 | 342.50 | 16.82 | 258.38 | 194.39 | 22.44 | 381.64 |
| 23Q2 (15) | 0.45 | 5.42 | -17.71 | 13.88 | -9.99 | -38.77 | 5.24 | 315.87 | -62.78 | 38.29 | 0 | 0 | 293.19 | 197.23 | 223.72 | 158.76 | 218.99 | 302.03 |
| 23Q1 (14) | 0.43 | -5.04 | -24.68 | 15.42 | -4.87 | -32.55 | 1.26 | 0.0 | -87.55 | 0.00 | 0 | -100.0 | 98.64 | 3.72 | -59.78 | 49.77 | 20.68 | -54.51 |
| 22Q4 (13) | 0.45 | -10.19 | -22.24 | 16.21 | -19.83 | -32.23 | 1.26 | -90.3 | -40.85 | 0.00 | 0 | -100.0 | 95.10 | -0.49 | -59.14 | 41.24 | 2.18 | -57.9 |
| 22Q3 (12) | 0.50 | -8.48 | -15.75 | 20.22 | -10.81 | -21.6 | 12.99 | -7.74 | 80.67 | 0.00 | 0 | 0 | 95.57 | 5.52 | 17.64 | 40.36 | 2.2 | 11.18 |
| 22Q2 (11) | 0.55 | -3.5 | -11.32 | 22.67 | -0.83 | -18.42 | 14.08 | 39.13 | 346.98 | 0.00 | -100.0 | 0 | 90.57 | -63.07 | 14.75 | 39.49 | -63.9 | 4.39 |
| 22Q1 (10) | 0.57 | -1.96 | -9.21 | 22.86 | -4.43 | -12.31 | 10.12 | 375.12 | -81.29 | 16.13 | -82.88 | 446.37 | 245.26 | 5.38 | 34.49 | 109.40 | 11.68 | 11.58 |
| 21Q4 (9) | 0.58 | -2.7 | -32.8 | 23.92 | -7.25 | -61.36 | 2.13 | -70.38 | 46.9 | 94.21 | 0 | -29.79 | 232.73 | 186.47 | -35.81 | 97.96 | 169.86 | 23.05 |
| 21Q3 (8) | 0.59 | -3.67 | -31.01 | 25.79 | -7.2 | -58.89 | 7.19 | 128.25 | 318.02 | 0.00 | 0 | -100.0 | 81.24 | 2.93 | -75.58 | 36.30 | -4.04 | -47.59 |
| 21Q2 (7) | 0.62 | -1.2 | -28.63 | 27.79 | 6.6 | -56.33 | 3.15 | -94.18 | 6400.0 | 0.00 | -100.0 | -100.0 | 78.93 | -56.72 | -46.15 | 37.83 | -61.42 | -50.31 |
| 21Q1 (6) | 0.62 | -27.43 | -27.26 | 26.07 | -57.88 | -59.07 | 54.08 | 3629.66 | 2776.6 | 2.95 | -97.8 | -99.26 | 182.36 | -49.71 | -1.51 | 98.05 | 23.16 | -0.05 |
| 20Q4 (5) | 0.86 | -0.1 | -0.43 | 61.9 | -1.32 | -6.31 | 1.45 | -15.7 | 61.11 | 134.18 | -68.37 | 0 | 362.59 | 9.0 | 225.46 | 79.61 | 14.94 | 42.08 |
| 20Q3 (4) | 0.86 | -0.35 | 0.0 | 62.73 | -1.43 | 0.0 | 1.72 | 3540.0 | 0.0 | 424.25 | 6.61 | 0.0 | 332.66 | 126.95 | 0.0 | 69.26 | -9.02 | 0.0 |
| 20Q2 (3) | 0.86 | 0.69 | 0.0 | 63.64 | -0.08 | 0.0 | -0.05 | -102.66 | 0.0 | 397.93 | 0.0 | 0.0 | 146.58 | -20.83 | 0.0 | 76.13 | -22.4 | 0.0 |
| 20Q1 (2) | 0.86 | -0.66 | 0.0 | 63.69 | -3.6 | 0.0 | 1.88 | 108.89 | 0.0 | 397.93 | 0 | 0.0 | 185.15 | 66.19 | 0.0 | 98.10 | 75.08 | 0.0 |
| 19Q4 (1) | 0.86 | 0.0 | 0.0 | 66.07 | 0.0 | 0.0 | 0.90 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 111.41 | 0.0 | 0.0 | 56.03 | 0.0 | 0.0 |
