- 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) | 0.66 | 2.87 | 2.83 | 152.68 | 0.43 | -48.19 | -5.14 | 0 | 1.93 | 0.0 | 117.40 | -6.57 | 106.68 | 85.66 |
| 2022 (9) | 0.65 | -4.27 | 1.12 | -68.54 | 0.83 | 176.67 | 3.45 | 0 | 1.93 | 0 | 125.66 | -11.76 | 57.46 | -48.28 |
| 2021 (8) | 0.67 | -12.67 | 3.56 | 5.95 | 0.3 | -47.37 | -4.48 | 0 | 0.00 | 0 | 142.40 | 49.39 | 111.10 | 389.64 |
| 2020 (7) | 0.77 | 1.59 | 3.36 | 128.57 | 0.57 | -58.09 | 0.25 | 0 | 0.00 | 0 | 95.32 | -1.65 | 22.69 | -64.43 |
| 2019 (6) | 0.76 | 67.65 | 1.47 | -6.96 | 1.36 | 38.78 | -6.46 | 0 | 0.00 | 0 | 96.92 | -37.97 | 63.79 | -42.02 |
| 2018 (5) | 0.45 | 3.68 | 1.58 | -1.86 | 0.98 | 34.25 | -8.94 | 0 | 0.00 | 0 | 156.25 | -34.52 | 110.03 | -20.37 |
| 2017 (4) | 0.44 | 4.2 | 1.61 | -2.42 | 0.73 | -65.89 | -11.56 | 0 | 0.00 | 0 | 238.63 | -34.21 | 138.17 | -57.98 |
| 2016 (3) | 0.42 | -5.07 | 1.65 | -6.25 | 2.14 | 421.95 | 0.86 | 0 | 0.00 | 0 | 362.74 | 5.99 | 328.82 | 154.96 |
| 2015 (2) | 0.44 | 4.89 | 1.76 | -1.68 | 0.41 | -47.44 | -3.58 | 0 | 0.00 | 0 | 342.23 | -11.64 | 128.97 | -31.79 |
| 2014 (1) | 0.42 | 83.65 | 1.79 | 0 | 0.78 | -48.34 | -40.53 | 0 | 0.00 | 0 | 387.32 | 10.83 | 189.07 | -36.78 |
| 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) | 0.70 | -1.22 | 4.21 | 5.07 | 34.13 | 128.38 | 17.29 | 543.33 | 186.71 | 5.27 | -78.9 | -78.9 | 86.79 | 31.1 | -48.6 | 69.99 | 139.36 | -57.23 |
| 24Q2 (19) | 0.70 | 4.09 | 19.36 | 3.78 | 11.5 | 600.0 | -3.90 | 19.75 | 71.05 | 25.00 | 0.0 | 0.0 | 66.20 | -8.2 | -51.86 | 29.24 | -50.8 | -77.57 |
| 24Q1 (18) | 0.68 | 1.99 | 19.02 | 3.39 | 19.79 | 446.77 | -4.86 | -26.89 | -200.21 | 25.00 | 0.0 | 0.0 | 72.11 | -38.58 | -53.1 | 59.43 | -44.29 | -59.37 |
| 23Q4 (17) | 0.66 | -0.63 | 2.87 | 2.83 | 27.48 | 152.68 | -3.83 | 80.79 | -140.23 | 25.00 | 0.0 | 1005.77 | 117.40 | -30.47 | -6.57 | 106.68 | -34.82 | 85.66 |
| 23Q3 (16) | 0.67 | 13.14 | 6.13 | 2.22 | 311.11 | -23.45 | -19.94 | -48.03 | -2748.57 | 25.00 | 0.0 | 89.66 | 168.84 | 22.78 | 60.17 | 163.66 | 25.56 | 97.04 |
| 23Q2 (15) | 0.59 | 3.8 | -2.73 | 0.54 | -12.9 | -83.54 | -13.47 | -377.73 | -332.24 | 25.00 | 0.0 | 89.66 | 137.51 | -10.57 | -4.08 | 130.34 | -10.9 | 24.04 |
| 23Q1 (14) | 0.57 | -11.85 | -16.72 | 0.62 | -44.64 | -82.13 | 4.85 | -49.05 | 908.33 | 25.00 | 1005.77 | -8.09 | 153.76 | 22.36 | 38.0 | 146.28 | 154.58 | 72.11 |
| 22Q4 (13) | 0.65 | 2.53 | -4.27 | 1.12 | -61.38 | -68.54 | 9.52 | 1460.0 | 444.93 | 2.26 | -82.85 | -91.69 | 125.66 | 19.21 | -11.76 | 57.46 | -30.82 | -48.28 |
| 22Q3 (12) | 0.63 | 3.69 | -7.97 | 2.9 | -11.59 | -21.83 | -0.70 | -112.07 | 93.28 | 13.18 | 0.0 | -51.54 | 105.41 | -26.47 | -30.99 | 83.06 | -20.96 | -28.95 |
| 22Q2 (11) | 0.61 | -11.13 | -26.93 | 3.28 | -5.48 | -21.15 | 5.80 | 1066.67 | 355.51 | 13.18 | -51.54 | -51.54 | 143.36 | 28.67 | 40.44 | 105.08 | 23.64 | 199.89 |
| 22Q1 (10) | 0.68 | 1.32 | -14.58 | 3.47 | -2.53 | 5.79 | -0.60 | 78.26 | 69.7 | 27.20 | 0.0 | 0.0 | 111.42 | -21.76 | 22.47 | 84.99 | -23.5 | 380.98 |
| 21Q4 (9) | 0.67 | -1.43 | -12.67 | 3.56 | -4.04 | 5.95 | -2.76 | 73.51 | 28.13 | 27.20 | 0.0 | 0.0 | 142.40 | -6.78 | 49.39 | 111.10 | -4.96 | 389.64 |
| 21Q3 (8) | 0.68 | -17.67 | -7.19 | 3.71 | -10.82 | -23.98 | -10.42 | -359.03 | -1418.99 | 27.20 | 0.0 | 0.0 | 152.75 | 49.64 | 230.84 | 116.90 | 233.62 | 173.45 |
| 21Q2 (7) | 0.83 | 3.89 | 14.96 | 4.16 | 26.83 | -17.13 | -2.27 | -14.65 | -147.19 | 27.20 | 0.0 | 0.0 | 102.08 | 12.2 | 113.24 | 35.04 | 98.3 | -21.33 |
| 21Q1 (6) | 0.80 | 3.59 | 9.01 | 3.28 | -2.38 | -23.36 | -1.98 | 48.44 | -110.64 | 27.20 | 0.0 | 0 | 90.98 | -4.55 | 102.27 | 17.67 | -22.12 | -52.55 |
| 20Q4 (5) | 0.77 | 4.75 | 1.59 | 3.36 | -31.15 | 128.57 | -3.84 | -586.08 | -159.46 | 27.20 | 0.0 | 0 | 95.32 | 106.45 | -1.65 | 22.69 | -46.92 | -64.43 |
| 20Q3 (4) | 0.74 | 1.98 | 0.0 | 4.88 | -2.79 | 0.0 | 0.79 | -83.58 | 0.0 | 27.20 | 0.0 | 0.0 | 46.17 | -3.55 | 0.0 | 42.75 | -4.02 | 0.0 |
| 20Q2 (3) | 0.72 | -1.49 | 0.0 | 5.02 | 17.29 | 0.0 | 4.81 | 611.7 | 0.0 | 27.20 | 0 | 0.0 | 47.87 | 6.43 | 0.0 | 44.54 | 19.6 | 0.0 |
| 20Q1 (2) | 0.73 | -3.46 | 0.0 | 4.28 | 191.16 | 0.0 | -0.94 | 36.49 | 0.0 | 0.00 | 0 | 0.0 | 44.98 | -53.59 | 0.0 | 37.24 | -41.62 | 0.0 |
| 19Q4 (1) | 0.76 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | -1.48 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 96.92 | 0.0 | 0.0 | 63.79 | 0.0 | 0.0 |
