- 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) | 0.28 | -11.31 | 2.81 | -37.83 | 2.14 | -31.85 | -16.43 | 0 | 0.37 | 0.0 | 169.33 | 3.82 | 143.66 | 10.03 |
| 2022 (9) | 0.32 | -20.09 | 4.52 | -4.44 | 3.14 | -27.65 | 19.69 | -13.22 | 0.37 | -33.01 | 163.10 | 36.67 | 130.56 | 52.86 |
| 2021 (8) | 0.40 | -0.94 | 4.73 | 9.49 | 4.34 | 29.17 | 22.69 | 303.74 | 0.56 | -76.31 | 119.34 | 27.0 | 85.41 | 14.09 |
| 2020 (7) | 0.40 | -19.61 | 4.32 | -1.82 | 3.36 | -19.81 | 5.62 | 104.36 | 2.36 | -55.37 | 93.97 | 31.21 | 74.86 | 41.03 |
| 2019 (6) | 0.50 | 1.76 | 4.4 | -4.97 | 4.19 | 2.7 | 2.75 | 96.43 | 5.28 | 0 | 71.62 | 2.3 | 53.08 | 13.47 |
| 2018 (5) | 0.49 | 0.1 | 4.63 | 1.31 | 4.08 | -8.72 | 1.40 | 211.11 | 0.00 | 0 | 70.01 | -21.3 | 46.78 | -17.57 |
| 2017 (4) | 0.49 | 0.28 | 4.57 | -3.99 | 4.47 | -0.45 | 0.45 | 0 | 0.00 | 0 | 88.96 | 3.01 | 56.75 | 13.09 |
| 2016 (3) | 0.49 | 13.29 | 4.76 | 9.68 | 4.49 | -10.74 | -20.18 | 0 | 0.00 | 0 | 86.36 | -18.97 | 50.18 | 9.04 |
| 2015 (2) | 0.43 | 37.2 | 4.34 | 40.0 | 5.03 | -15.75 | -20.96 | 0 | 0.00 | 0 | 106.58 | -14.03 | 46.02 | -23.35 |
| 2014 (1) | 0.32 | -14.56 | 3.1 | -25.12 | 5.97 | -4.94 | -11.82 | 0 | 0.00 | 0 | 123.98 | 3.51 | 60.04 | -23.81 |
| 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) | 0.29 | 0.7 | -0.79 | 3.7 | 4.23 | 16.72 | 11.68 | -77.45 | 1412.36 | 2.96 | 286.44 | 512.97 | 178.92 | 1.51 | 0.66 | 158.27 | 1.83 | 4.91 |
| 24Q2 (19) | 0.29 | 2.66 | -1.82 | 3.55 | 36.02 | 12.34 | 51.79 | 495.65 | 344.99 | 0.77 | 58.62 | 58.62 | 176.25 | 7.12 | 5.09 | 155.43 | 13.43 | 9.29 |
| 24Q1 (18) | 0.28 | -1.87 | -9.86 | 2.61 | -7.12 | -32.9 | -13.09 | -14.72 | 54.04 | 0.48 | 0.0 | 0.0 | 164.54 | -2.83 | 10.48 | 137.03 | -4.62 | 10.63 |
| 23Q4 (17) | 0.28 | -2.2 | -11.31 | 2.81 | -11.36 | -37.83 | -11.41 | -1182.02 | -119.15 | 0.48 | 0.0 | 0.0 | 169.33 | -4.74 | 3.82 | 143.66 | -4.77 | 10.03 |
| 23Q3 (16) | 0.29 | -0.34 | -23.07 | 3.17 | 0.32 | -29.71 | -0.89 | 95.79 | 56.59 | 0.48 | 0.0 | -79.29 | 177.75 | 5.99 | 39.63 | 150.86 | 6.08 | 71.88 |
| 23Q2 (15) | 0.29 | -5.76 | -26.93 | 3.16 | -18.77 | -31.45 | -21.14 | 25.77 | -266.46 | 0.48 | 0.0 | -79.29 | 167.71 | 12.61 | 33.18 | 142.22 | 14.82 | 76.98 |
| 23Q1 (14) | 0.31 | -3.44 | -27.76 | 3.89 | -13.94 | -16.88 | -28.48 | -147.8 | -403.95 | 0.48 | 0.0 | -90.13 | 148.93 | -8.69 | 25.34 | 123.86 | -5.13 | 53.2 |
| 22Q4 (13) | 0.32 | -15.18 | -20.09 | 4.52 | 0.22 | -4.44 | 59.58 | 3006.34 | 0.17 | 0.48 | -79.29 | -39.61 | 163.10 | 28.12 | 36.67 | 130.56 | 48.75 | 52.86 |
| 22Q3 (12) | 0.38 | -5.34 | -14.09 | 4.51 | -2.17 | -1.96 | -2.05 | -116.14 | -115.58 | 2.33 | 0.0 | -49.67 | 127.30 | 1.09 | 23.3 | 87.77 | 9.22 | 22.62 |
| 22Q2 (11) | 0.40 | -6.82 | -3.79 | 4.61 | -1.5 | 2.9 | 12.70 | 35.54 | 28.54 | 2.33 | -52.33 | -59.62 | 125.93 | 5.98 | 33.22 | 80.36 | -0.61 | 10.48 |
| 22Q1 (10) | 0.43 | 6.81 | 7.54 | 4.68 | -1.06 | 7.34 | 9.37 | -84.25 | 38.0 | 4.89 | 511.84 | -44.06 | 118.82 | -0.44 | 23.73 | 80.85 | -5.34 | 8.77 |
| 21Q4 (9) | 0.40 | -8.81 | -0.94 | 4.73 | 2.83 | 9.49 | 59.48 | 351.98 | 162.14 | 0.80 | -82.75 | -65.28 | 119.34 | 15.59 | 27.0 | 85.41 | 19.32 | 14.09 |
| 21Q3 (8) | 0.44 | 6.01 | -9.23 | 4.6 | 2.68 | 4.31 | 13.16 | 33.2 | 373.38 | 4.64 | -19.76 | -73.66 | 103.24 | 9.21 | 23.15 | 71.58 | -1.59 | 12.56 |
| 21Q2 (7) | 0.41 | 4.15 | -13.38 | 4.48 | 2.75 | 4.43 | 9.88 | 45.51 | 333.33 | 5.78 | -33.97 | -67.54 | 94.53 | -1.56 | 21.6 | 72.74 | -2.14 | 19.76 |
| 21Q1 (6) | 0.40 | -1.61 | -19.32 | 4.36 | 0.93 | 0.46 | 6.79 | -70.07 | 250.55 | 8.75 | 279.72 | 19.74 | 96.03 | 2.19 | 34.84 | 74.33 | -0.71 | 40.3 |
| 20Q4 (5) | 0.40 | -16.44 | -19.61 | 4.32 | -2.04 | -1.82 | 22.69 | 716.19 | 260.16 | 2.30 | -86.91 | -68.47 | 93.97 | 12.1 | 31.21 | 74.86 | 17.72 | 41.03 |
| 20Q3 (4) | 0.48 | 1.17 | 0.0 | 4.41 | 2.8 | 0.0 | 2.78 | 21.93 | 0.0 | 17.60 | -1.12 | 0.0 | 83.83 | 7.83 | 0.0 | 63.59 | 4.69 | 0.0 |
| 20Q2 (3) | 0.48 | -3.0 | 0.0 | 4.29 | -1.15 | 0.0 | 2.28 | 150.55 | 0.0 | 17.80 | 143.58 | 0.0 | 77.74 | 9.15 | 0.0 | 60.74 | 14.65 | 0.0 |
| 20Q1 (2) | 0.49 | -1.97 | 0.0 | 4.34 | -1.36 | 0.0 | -4.51 | -171.59 | 0.0 | 7.31 | 0.0 | 0.0 | 71.22 | -0.56 | 0.0 | 52.98 | -0.19 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 4.4 | 0.0 | 0.0 | 6.30 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 71.62 | 0.0 | 0.0 | 53.08 | 0.0 | 0.0 |
