- 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) | 0.69 | 8.76 | 95.68 | 21.16 | 15.22 | -82.5 | 21.87 | -85.43 | 0.37 | 600.94 | 161.07 | -11.74 | 37.90 | -32.33 |
| 2022 (9) | 0.64 | -15.9 | 78.97 | -19.49 | 86.98 | 138.5 | 150.14 | 188.79 | 0.05 | -72.67 | 182.50 | 22.34 | 56.01 | 138.75 |
| 2021 (8) | 0.76 | 7.13 | 98.09 | 26.7 | 36.47 | -22.16 | 51.99 | -80.37 | 0.19 | 53.85 | 149.17 | -9.98 | 23.46 | -21.54 |
| 2020 (7) | 0.71 | 6.66 | 77.42 | 6.58 | 46.85 | 25.2 | 264.88 | -70.94 | 0.12 | 0 | 165.70 | 12.13 | 29.90 | 117.61 |
| 2019 (6) | 0.66 | 27.35 | 72.64 | 122.14 | 37.42 | 40.62 | 911.38 | -97.98 | 0.00 | 0 | 147.78 | -20.27 | 13.74 | -64.04 |
| 2018 (5) | 0.52 | -0.63 | 32.7 | -19.34 | 26.61 | -15.39 | 45137.30 | 4830.99 | 0.00 | 0 | 185.34 | 1.32 | 38.21 | -18.2 |
| 2017 (4) | 0.52 | 22.52 | 40.54 | 109.62 | 31.45 | -31.32 | 915.38 | 259.11 | 0.00 | 0 | 182.92 | -15.39 | 46.71 | -6.93 |
| 2016 (3) | 0.43 | -27.33 | 19.34 | -43.52 | 45.79 | 14.73 | 254.90 | 101.69 | 0.00 | 0 | 216.18 | 32.46 | 50.19 | 55.0 |
| 2015 (2) | 0.59 | -9.28 | 34.24 | 1.09 | 39.91 | 118.45 | 126.38 | -47.88 | 0.00 | 0 | 163.20 | 10.43 | 32.38 | 99.02 |
| 2014 (1) | 0.65 | -1.19 | 33.87 | 34.14 | 18.27 | -52.9 | 242.50 | -95.46 | 0.00 | 0 | 147.79 | -7.6 | 16.27 | -0.49 |
| 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) | 0.73 | 0.69 | 7.28 | 128.37 | 21.99 | 40.28 | -10.33 | -115.21 | -124.75 | 0.74 | 0.0 | 0.0 | 131.11 | -12.23 | -20.35 | 23.54 | -24.5 | -44.56 |
| 24Q2 (19) | 0.73 | 1.78 | 7.98 | 105.23 | 3.29 | 40.72 | -4.80 | 57.63 | -109.79 | 0.74 | 0.0 | 23.24 | 149.38 | -3.08 | -11.71 | 31.18 | -12.29 | -20.92 |
| 24Q1 (18) | 0.71 | 3.07 | 4.21 | 101.88 | 6.48 | 29.03 | -11.33 | -37.33 | -338.53 | 0.74 | 0.0 | -91.03 | 154.13 | -4.31 | -7.67 | 35.55 | -6.2 | -22.12 |
| 23Q4 (17) | 0.69 | 1.57 | 8.76 | 95.68 | 4.56 | 21.16 | -8.25 | -119.77 | -103.87 | 0.74 | 0.0 | 405.63 | 161.07 | -2.14 | -11.74 | 37.90 | -10.74 | -32.33 |
| 23Q3 (16) | 0.68 | 1.34 | 2.3 | 91.51 | 22.37 | 15.85 | 41.74 | -14.9 | -86.01 | 0.74 | 23.24 | 604.37 | 164.60 | -2.71 | -5.1 | 42.46 | 7.68 | 6.9 |
| 23Q2 (15) | 0.67 | -1.77 | -13.28 | 74.78 | -5.29 | -27.38 | 49.05 | 932.63 | -43.12 | 0.60 | -92.72 | 68.31 | 169.19 | 1.35 | 17.9 | 39.43 | -13.63 | 31.78 |
| 23Q1 (14) | 0.68 | 7.56 | -12.33 | 78.96 | -0.01 | -29.25 | 4.75 | -97.77 | 137.28 | 8.21 | 5536.7 | 4835.04 | 166.94 | -8.53 | 17.59 | 45.65 | -18.5 | 69.64 |
| 22Q4 (13) | 0.64 | -4.46 | -15.9 | 78.97 | -0.03 | -19.49 | 213.26 | -28.52 | 1612.48 | 0.15 | 39.31 | -12.45 | 182.50 | 5.22 | 22.34 | 56.01 | 41.01 | 138.75 |
| 22Q3 (12) | 0.67 | -14.09 | -6.95 | 78.99 | -23.3 | 2.03 | 298.36 | 245.96 | 2812.36 | 0.10 | -70.55 | -37.15 | 173.45 | 20.87 | 6.64 | 39.72 | 32.75 | 17.34 |
| 22Q2 (11) | 0.77 | -0.69 | 15.23 | 102.98 | -7.73 | 33.01 | 86.24 | 776.92 | 840.26 | 0.36 | 113.41 | 113.41 | 143.50 | 1.08 | -18.06 | 29.92 | 11.19 | -40.54 |
| 22Q1 (10) | 0.78 | 3.19 | 17.31 | 111.61 | 13.78 | 44.16 | -12.74 | 9.65 | -105.16 | 0.17 | 0.0 | 0.0 | 141.97 | -4.83 | -20.2 | 26.91 | 14.71 | -51.07 |
| 21Q4 (9) | 0.76 | 5.7 | 7.13 | 98.09 | 26.7 | 26.7 | -14.10 | -28.18 | -105.85 | 0.17 | 0.0 | 5.33 | 149.17 | -8.29 | -9.98 | 23.46 | -30.69 | -21.54 |
| 21Q3 (8) | 0.72 | 6.38 | -6.1 | 77.42 | 0.0 | -8.97 | -11.00 | 5.58 | 82.2 | 0.17 | 0.0 | 0 | 162.65 | -7.12 | 8.04 | 33.85 | -32.73 | 23.41 |
| 21Q2 (7) | 0.67 | 1.1 | -5.14 | 77.42 | 0.0 | -2.19 | -11.65 | -104.72 | 92.49 | 0.17 | 0.0 | 0 | 175.12 | -1.57 | 27.9 | 50.32 | -8.51 | 137.58 |
| 21Q1 (6) | 0.67 | -5.77 | 2.32 | 77.42 | 0.0 | 4.47 | 246.92 | 2.36 | -91.42 | 0.17 | 5.33 | 0 | 177.91 | 7.37 | 18.11 | 55.00 | 83.95 | 125.32 |
| 20Q4 (5) | 0.71 | -7.35 | 6.66 | 77.42 | -8.97 | 6.58 | 241.22 | 490.39 | -42.08 | 0.16 | 0 | 0 | 165.70 | 10.06 | 12.13 | 29.90 | 9.0 | 117.61 |
| 20Q3 (4) | 0.76 | 7.48 | 0.0 | 85.05 | 7.45 | 0.0 | -61.79 | 60.18 | 0.0 | 0.00 | 0 | 0.0 | 150.55 | 9.95 | 0.0 | 27.43 | 29.51 | 0.0 |
| 20Q2 (3) | 0.71 | 9.05 | 0.0 | 79.15 | 6.8 | 0.0 | -155.19 | -105.39 | 0.0 | 0.00 | 0 | 0.0 | 136.92 | -9.1 | 0.0 | 21.18 | -13.23 | 0.0 |
| 20Q1 (2) | 0.65 | -1.77 | 0.0 | 74.11 | 2.02 | 0.0 | 2876.70 | 590.68 | 0.0 | 0.00 | 0 | 0.0 | 150.63 | 1.93 | 0.0 | 24.41 | 77.66 | 0.0 |
| 19Q4 (1) | 0.66 | 0.0 | 0.0 | 72.64 | 0.0 | 0.0 | 416.50 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 147.78 | 0.0 | 0.0 | 13.74 | 0.0 | 0.0 |
