- 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) | 0.64 | -6.93 | 13.71 | -12.23 | 37.72 | -16.99 | 1.82 | 0 | 12.86 | 448.92 | 126.31 | 31.35 | 79.69 | 51.59 |
| 2022 (9) | 0.69 | -3.98 | 15.62 | -10.33 | 45.44 | -3.77 | -2.21 | 0 | 2.34 | 0.0 | 96.16 | 1.78 | 52.57 | -6.51 |
| 2021 (8) | 0.71 | 12.55 | 17.42 | 18.34 | 47.22 | 13.4 | -8.57 | 0 | 2.34 | 0.0 | 94.48 | -17.84 | 56.23 | -27.98 |
| 2020 (7) | 0.63 | 9.61 | 14.72 | 11.85 | 41.64 | -7.92 | -3.62 | 0 | 2.34 | 0.0 | 115.00 | -9.4 | 78.08 | -13.56 |
| 2019 (6) | 0.58 | 8.58 | 13.16 | 19.75 | 45.22 | -7.11 | 0.62 | 0 | 2.34 | 0.0 | 126.93 | 2.99 | 90.33 | 14.43 |
| 2018 (5) | 0.53 | 3.96 | 10.99 | -5.5 | 48.68 | -4.32 | -11.53 | 0 | 2.34 | 0.0 | 123.25 | -8.97 | 78.94 | -16.02 |
| 2017 (4) | 0.51 | 4.25 | 11.63 | 25.73 | 50.88 | -2.7 | -1.66 | 0 | 2.34 | 0.0 | 135.40 | 1.47 | 94.00 | -0.92 |
| 2016 (3) | 0.49 | 8.79 | 9.25 | 19.2 | 52.29 | -0.1 | 13.24 | 138.13 | 2.34 | 339.39 | 133.44 | 4.68 | 94.87 | 1.25 |
| 2015 (2) | 0.45 | -3.21 | 7.76 | -15.01 | 52.34 | -2.41 | 5.56 | -1.94 | 0.53 | 26.67 | 127.47 | -1.69 | 93.70 | -6.09 |
| 2014 (1) | 0.47 | -4.23 | 9.13 | 25.24 | 53.63 | -13.28 | 5.67 | -72.81 | 0.42 | 0 | 129.66 | 2.52 | 99.78 | 2.66 |
| 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 | 4.4 | -9.97 | 11.83 | -0.92 | -17.96 | -4.28 | 34.05 | -663.16 | 21.77 | 0.0 | -62.35 | 160.82 | 5.3 | 11.01 | 106.55 | 4.29 | 20.11 |
| 24Q2 (19) | 0.55 | -1.84 | -13.1 | 11.94 | -9.75 | -14.78 | -6.49 | 20.56 | -416.59 | 21.77 | 0.0 | -62.35 | 152.73 | 0.79 | 12.95 | 102.17 | -1.37 | 26.21 |
| 24Q1 (18) | 0.56 | -12.15 | -15.96 | 13.23 | -3.5 | -9.01 | -8.17 | -392.83 | -586.31 | 21.77 | 0.0 | -57.23 | 151.53 | 19.97 | 29.49 | 103.59 | 29.99 | 64.38 |
| 23Q4 (17) | 0.64 | 0.0 | -6.93 | 13.71 | -4.92 | -12.23 | 2.79 | 267.11 | 30.37 | 21.77 | -62.35 | 70.26 | 126.31 | -12.81 | 31.35 | 79.69 | -10.17 | 51.59 |
| 23Q3 (16) | 0.64 | 0.77 | -7.48 | 14.42 | 2.93 | -14.83 | 0.76 | -62.93 | 322.22 | 57.82 | 0.0 | -61.2 | 144.87 | 7.14 | 56.67 | 88.71 | 9.59 | 54.41 |
| 23Q2 (15) | 0.63 | -5.07 | -9.39 | 14.01 | -3.65 | -16.95 | 2.05 | 22.02 | 159.25 | 57.82 | 13.59 | -61.2 | 135.22 | 15.55 | 49.7 | 80.95 | 28.45 | 59.48 |
| 23Q1 (14) | 0.67 | -2.71 | -5.0 | 14.54 | -6.91 | -15.07 | 1.68 | -21.5 | 119.0 | 50.90 | 298.1 | -65.84 | 117.02 | 21.69 | 28.35 | 63.02 | 19.88 | 33.18 |
| 22Q4 (13) | 0.69 | -0.59 | -3.98 | 15.62 | -7.74 | -10.33 | 2.14 | 1088.89 | 133.44 | 12.79 | -91.42 | -91.42 | 96.16 | 3.99 | 1.78 | 52.57 | -8.49 | -6.51 |
| 22Q3 (12) | 0.69 | -1.3 | -0.96 | 16.93 | 0.36 | 2.67 | 0.18 | 105.2 | 102.54 | 149.00 | 0.0 | 0.0 | 92.47 | 2.37 | -7.36 | 57.45 | 13.18 | 2.19 |
| 22Q2 (11) | 0.70 | -0.47 | 2.1 | 16.87 | -1.46 | 4.65 | -3.46 | 60.86 | 76.1 | 149.00 | 0.0 | 0.0 | 90.33 | -0.92 | -12.08 | 50.76 | 7.27 | -13.14 |
| 22Q1 (10) | 0.70 | -1.67 | 7.31 | 17.12 | -1.72 | 5.68 | -8.84 | -38.12 | -33.74 | 149.00 | 0.0 | 0.0 | 91.17 | -3.5 | -14.96 | 47.32 | -15.85 | -30.07 |
| 21Q4 (9) | 0.71 | 2.53 | 12.55 | 17.42 | 5.64 | 18.34 | -6.40 | 9.6 | 12.69 | 149.00 | 0.0 | 0.0 | 94.48 | -5.35 | -17.84 | 56.23 | 0.02 | -27.98 |
| 21Q3 (8) | 0.70 | 1.75 | 14.13 | 16.49 | 2.3 | 18.29 | -7.08 | 51.1 | -201.28 | 149.00 | 0.0 | 0.0 | 99.82 | -2.84 | -11.9 | 56.22 | -3.8 | -30.29 |
| 21Q2 (7) | 0.68 | 4.6 | 14.53 | 16.12 | -0.49 | 18.44 | -14.48 | -119.06 | -426.13 | 149.00 | 0.0 | 0.0 | 102.74 | -4.17 | -12.17 | 58.44 | -13.64 | -28.93 |
| 21Q1 (6) | 0.65 | 3.14 | 15.06 | 16.2 | 10.05 | 25.39 | -6.61 | 9.82 | 13.59 | 149.00 | 0.0 | 1198.34 | 107.21 | -6.77 | -13.96 | 67.67 | -13.33 | -20.71 |
| 20Q4 (5) | 0.63 | 3.97 | 9.61 | 14.72 | 5.6 | 11.85 | -7.33 | -211.91 | -170.14 | 149.00 | 0.0 | 1198.34 | 115.00 | 1.5 | -9.4 | 78.08 | -3.19 | -13.56 |
| 20Q3 (4) | 0.61 | 2.11 | 0.0 | 13.94 | 2.42 | 0.0 | -2.35 | -152.93 | 0.0 | 149.00 | 0.0 | 0.0 | 113.30 | -3.15 | 0.0 | 80.65 | -1.92 | 0.0 |
| 20Q2 (3) | 0.60 | 5.08 | 0.0 | 13.61 | 5.34 | 0.0 | 4.44 | 158.04 | 0.0 | 149.00 | 1198.34 | 0.0 | 116.98 | -6.12 | 0.0 | 82.23 | -3.66 | 0.0 |
| 20Q1 (2) | 0.57 | -1.75 | 0.0 | 12.92 | -1.82 | 0.0 | -7.65 | -173.21 | 0.0 | 11.48 | 0.0 | 0.0 | 124.61 | -1.83 | 0.0 | 85.35 | -5.51 | 0.0 |
| 19Q4 (1) | 0.58 | 0.0 | 0.0 | 13.16 | 0.0 | 0.0 | 10.45 | 0.0 | 0.0 | 11.48 | 0.0 | 0.0 | 126.93 | 0.0 | 0.0 | 90.33 | 0.0 | 0.0 |
