- 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) | 0.29 | -28.15 | 5.73 | -36.89 | 18.53 | -26.35 | 9.06 | -78.68 | 1.58 | 2931.79 | 244.35 | 32.0 | 121.26 | 51.01 |
| 2022 (9) | 0.40 | -14.24 | 9.08 | 332.38 | 25.16 | -6.4 | 42.50 | -79.58 | 0.05 | 135.71 | 185.12 | -29.84 | 80.30 | -57.45 |
| 2021 (8) | 0.47 | 18.46 | 2.1 | 100.0 | 26.88 | 100.75 | 208.10 | 103.06 | 0.02 | -89.99 | 263.86 | -19.71 | 188.70 | -26.12 |
| 2020 (7) | 0.40 | 124.69 | 1.05 | 0 | 13.39 | 11.96 | 102.48 | 1.56 | 0.22 | 0 | 328.63 | -18.54 | 255.43 | 0.88 |
| 2019 (6) | 0.18 | -14.96 | 0 | 0 | 11.96 | -7.64 | 100.91 | 0 | 0.00 | 0 | 403.41 | 1.72 | 253.20 | -9.07 |
| 2018 (5) | 0.21 | 4.38 | 0 | 0 | 12.95 | 7.29 | 0.00 | 0 | 0.00 | 0 | 396.58 | -4.3 | 278.45 | 11.14 |
| 2017 (4) | 0.20 | 0.51 | 0 | 0 | 12.07 | -3.59 | 0.00 | 0 | 0.00 | 0 | 414.38 | 1.09 | 250.53 | 15.57 |
| 2016 (3) | 0.20 | -6.22 | 0 | 0 | 12.52 | 14.65 | 0.00 | 0 | 0.00 | 0 | 409.90 | 13.56 | 216.77 | 47.35 |
| 2015 (2) | 0.21 | 46.45 | 0.01 | 0 | 10.92 | 8.55 | 0.00 | 0 | 0.01 | 0 | 360.96 | -37.47 | 147.11 | -55.18 |
| 2014 (1) | 0.14 | -7.7 | 0 | 0 | 10.06 | 11.28 | 0.00 | 0 | 0.00 | 0 | 577.23 | 10.7 | 328.20 | 4.55 |
| 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) | 0.34 | -4.95 | -2.88 | 2.6 | -13.33 | -72.63 | -2.86 | -133.18 | -112.26 | 4.06 | 0.0 | 644.79 | 580.27 | 12.14 | 179.42 | 391.61 | 13.5 | 260.23 |
| 24Q2 (19) | 0.36 | 23.92 | -7.35 | 3.0 | -50.08 | -67.71 | 8.62 | -46.92 | -66.46 | 4.06 | 1.56 | 728.12 | 517.45 | 106.81 | 174.31 | 345.04 | 159.14 | 266.95 |
| 24Q1 (18) | 0.29 | -0.76 | -16.99 | 6.01 | 4.89 | -33.15 | 16.24 | 166.18 | 25.31 | 4.00 | 633.33 | 156.0 | 250.21 | 2.4 | 18.89 | 133.15 | 9.81 | 35.84 |
| 23Q4 (17) | 0.29 | -16.91 | -28.15 | 5.73 | -39.68 | -36.89 | -24.54 | -205.19 | -14.19 | 0.55 | 0.0 | 78.68 | 244.35 | 17.66 | 32.0 | 121.26 | 11.54 | 51.01 |
| 23Q3 (16) | 0.35 | -9.33 | -13.53 | 9.5 | 2.26 | 555.17 | 23.33 | -9.22 | -20.35 | 0.55 | 11.19 | 78.68 | 207.67 | 10.09 | -40.14 | 108.71 | 15.61 | -30.84 |
| 23Q2 (15) | 0.38 | 11.03 | -19.39 | 9.29 | 3.34 | 499.35 | 25.70 | 98.3 | -69.18 | 0.49 | -68.6 | 250.83 | 188.64 | -10.37 | -22.99 | 94.03 | -4.07 | -30.27 |
| 23Q1 (14) | 0.35 | -14.1 | -19.61 | 8.99 | -0.99 | 487.58 | 12.96 | 160.31 | -84.16 | 1.56 | 411.85 | 993.75 | 210.46 | 13.69 | -28.77 | 98.02 | 22.07 | -48.23 |
| 22Q4 (13) | 0.40 | 0.0 | -14.24 | 9.08 | 526.21 | 332.38 | -21.49 | -173.37 | -106.38 | 0.31 | 0.0 | 372.14 | 185.12 | -46.64 | -29.84 | 80.30 | -48.91 | -57.45 |
| 22Q3 (12) | 0.40 | -15.49 | 39.85 | 1.45 | -6.45 | -13.69 | 29.29 | -64.88 | -95.26 | 0.31 | 118.31 | 177.89 | 346.95 | 41.63 | 40.37 | 157.18 | 16.56 | -1.73 |
| 22Q2 (11) | 0.48 | 10.73 | 74.83 | 1.55 | 1.31 | 80.23 | 83.39 | 1.92 | -18.49 | 0.14 | -2.12 | 18.32 | 244.97 | -17.09 | -14.98 | 134.85 | -28.78 | -35.23 |
| 22Q1 (10) | 0.43 | -8.36 | 12.81 | 1.53 | -27.14 | 84.34 | 81.82 | -75.72 | 27.17 | 0.14 | 120.95 | -45.86 | 295.47 | 11.98 | -14.38 | 189.34 | 0.34 | -32.27 |
| 21Q4 (9) | 0.47 | 63.07 | 18.46 | 2.1 | 25.0 | 100.0 | 336.95 | -45.48 | 257.62 | 0.06 | -41.14 | -87.07 | 263.86 | 6.76 | -19.71 | 188.70 | 17.97 | -26.12 |
| 21Q3 (8) | 0.29 | 5.66 | 16.48 | 1.68 | 95.35 | 63.11 | 618.08 | 504.12 | 420.71 | 0.11 | -7.05 | -89.02 | 247.16 | -14.22 | -25.39 | 159.95 | -23.17 | -29.28 |
| 21Q2 (7) | 0.27 | -28.56 | 27.79 | 0.86 | 3.61 | 72.0 | 102.31 | 59.01 | 14.12 | 0.12 | -55.22 | 0 | 288.14 | -16.51 | -16.85 | 208.19 | -25.53 | 4.02 |
| 21Q1 (6) | 0.38 | -3.76 | 99.9 | 0.83 | -20.95 | 0 | 64.34 | -31.71 | -52.23 | 0.26 | -47.22 | 0 | 345.11 | 5.01 | -9.27 | 279.55 | 9.44 | 27.68 |
| 20Q4 (5) | 0.40 | 60.35 | 124.69 | 1.05 | 1.94 | 0 | 94.22 | -20.62 | 66.14 | 0.50 | -50.0 | 0 | 328.63 | -0.79 | -18.54 | 255.43 | 12.94 | 0.88 |
| 20Q3 (4) | 0.25 | 15.92 | 0.0 | 1.03 | 106.0 | 0.0 | 118.70 | 32.4 | 0.0 | 1.00 | 0 | 0.0 | 331.26 | -4.41 | 0.0 | 226.16 | 13.0 | 0.0 |
| 20Q2 (3) | 0.21 | 11.75 | 0.0 | 0.5 | 0 | 0.0 | 89.65 | -33.44 | 0.0 | 0.00 | 0 | 0.0 | 346.55 | -8.89 | 0.0 | 200.14 | -8.59 | 0.0 |
| 20Q1 (2) | 0.19 | 8.17 | 0.0 | 0 | 0 | 0.0 | 134.69 | 137.51 | 0.0 | 0.00 | 0 | 0.0 | 380.36 | -5.71 | 0.0 | 218.94 | -13.53 | 0.0 |
| 19Q4 (1) | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 56.71 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 403.41 | 0.0 | 0.0 | 253.20 | 0.0 | 0.0 |
