- 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) | 0.60 | 3.57 | 22.97 | 34.48 | 35.93 | 47.74 | 2.73 | 0 | 8.47 | 0 | 101.81 | -17.45 | 78.43 | -12.06 |
| 2022 (9) | 0.58 | 34.56 | 17.08 | 159.97 | 24.32 | 80.82 | -3.14 | 0 | 0.00 | 0 | 123.33 | -39.25 | 89.19 | -50.66 |
| 2021 (8) | 0.43 | -35.0 | 6.57 | 142.44 | 13.45 | 53.89 | 5.51 | 129.58 | 0.00 | 0 | 203.00 | 82.62 | 180.78 | 112.81 |
| 2020 (7) | 0.66 | 15.61 | 2.71 | 111.72 | 8.74 | 4.55 | 2.40 | 0 | 0.00 | 0 | 111.16 | 1.02 | 84.95 | 20.46 |
| 2019 (6) | 0.57 | 82.67 | 1.28 | -0.78 | 8.36 | 29.61 | -5.21 | 0 | 0.00 | 0 | 110.04 | -33.67 | 70.52 | -43.26 |
| 2018 (5) | 0.31 | 1.95 | 1.29 | -15.13 | 6.45 | 11.4 | -26.43 | 0 | 0.00 | 0 | 165.89 | -23.07 | 124.28 | -21.66 |
| 2017 (4) | 0.31 | -50.19 | 1.52 | -64.15 | 5.79 | -11.06 | -13.98 | 0 | 0.00 | 0 | 215.65 | 173.01 | 158.64 | 254.5 |
| 2016 (3) | 0.62 | 23.05 | 4.24 | -4.93 | 6.51 | -17.7 | -15.77 | 0 | 0.00 | 0 | 78.99 | -23.18 | 44.75 | -13.51 |
| 2015 (2) | 0.50 | -2.66 | 4.46 | -7.28 | 7.91 | -1.74 | -0.38 | 0 | 0.00 | 0 | 102.82 | -1.99 | 51.74 | -6.3 |
| 2014 (1) | 0.52 | 3.14 | 4.81 | 1.69 | 8.05 | 1.39 | -0.88 | 0 | 0.00 | 0 | 104.91 | -4.73 | 55.22 | -10.2 |
| 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) | 0.62 | 3.06 | 3.91 | 27.7 | 11.24 | 22.67 | 2.81 | 951.52 | -42.06 | 29.75 | -11.55 | 105.17 | 107.78 | -0.59 | -5.15 | 76.92 | 0.44 | -12.52 |
| 24Q2 (19) | 0.60 | 2.49 | 5.57 | 24.9 | 4.58 | 25.76 | -0.33 | 87.73 | -112.41 | 33.64 | 0.0 | -7.45 | 108.42 | -7.62 | -9.23 | 76.58 | -9.93 | -15.86 |
| 24Q1 (18) | 0.58 | -2.91 | -1.7 | 23.81 | 3.66 | 22.48 | -2.69 | -208.47 | -589.09 | 33.64 | 0.0 | 0 | 117.36 | 15.27 | -5.8 | 85.02 | 8.4 | -4.8 |
| 23Q4 (17) | 0.60 | 1.33 | 3.57 | 22.97 | 1.73 | 34.48 | 2.48 | -48.87 | 1018.52 | 33.64 | 131.97 | 0 | 101.81 | -10.4 | -17.45 | 78.43 | -10.8 | -12.06 |
| 23Q3 (16) | 0.59 | 4.7 | -6.53 | 22.58 | 14.04 | 38.95 | 4.85 | 82.33 | 190.49 | 14.50 | -60.1 | 0 | 113.63 | -4.87 | 17.62 | 87.93 | -3.38 | 26.32 |
| 23Q2 (15) | 0.57 | -4.57 | 5.22 | 19.8 | 1.85 | 108.42 | 2.66 | 383.64 | 162.74 | 36.34 | 0 | 0 | 119.45 | -4.12 | 31.34 | 91.01 | 1.9 | 49.22 |
| 23Q1 (14) | 0.59 | 2.29 | 31.22 | 19.44 | 13.82 | 160.94 | 0.55 | 303.7 | 112.53 | 0.00 | 0 | 0 | 124.58 | 1.01 | 15.28 | 89.31 | 0.13 | 7.15 |
| 22Q4 (13) | 0.58 | -8.55 | 34.56 | 17.08 | 5.11 | 159.97 | -0.27 | 94.96 | -103.15 | 0.00 | 0 | 0 | 123.33 | 27.66 | -39.25 | 89.19 | 28.13 | -50.66 |
| 22Q3 (12) | 0.63 | 17.87 | 53.4 | 16.25 | 71.05 | 156.71 | -5.36 | -26.42 | -652.58 | 0.00 | 0 | 0 | 96.61 | 6.22 | -55.84 | 69.61 | 14.13 | -64.09 |
| 22Q2 (11) | 0.54 | 19.0 | -22.22 | 9.5 | 27.52 | 106.97 | -4.24 | 3.42 | -172.6 | 0.00 | 0 | 0 | 90.95 | -15.84 | -8.95 | 60.99 | -26.83 | -15.21 |
| 22Q1 (10) | 0.45 | 4.9 | -32.26 | 7.45 | 13.39 | 162.32 | -4.39 | -151.29 | -159.73 | 0.00 | 0 | 0 | 108.07 | -46.76 | -2.79 | 83.35 | -53.89 | 8.15 |
| 21Q4 (9) | 0.43 | 4.26 | -35.0 | 6.57 | 3.79 | 142.44 | 8.56 | 782.47 | -64.95 | 0.00 | 0 | 0 | 203.00 | -7.22 | 82.62 | 180.78 | -6.75 | 112.81 |
| 21Q3 (8) | 0.41 | -40.24 | -34.8 | 6.33 | 37.91 | 255.62 | 0.97 | -83.39 | 506.25 | 0.00 | 0 | 0 | 218.79 | 119.03 | 100.61 | 193.87 | 169.53 | 149.61 |
| 21Q2 (7) | 0.69 | 3.64 | 19.76 | 4.59 | 61.62 | 481.01 | 5.84 | -20.54 | 208.75 | 0.00 | 0 | 0 | 99.89 | -10.15 | -6.02 | 71.93 | -6.67 | 2.03 |
| 21Q1 (6) | 0.67 | 0.66 | 12.76 | 2.84 | 4.8 | 373.33 | 7.35 | -69.9 | 18475.0 | 0.00 | 0 | 0 | 111.17 | 0.01 | 2.17 | 77.07 | -9.28 | 5.37 |
| 20Q4 (5) | 0.66 | 4.57 | 15.61 | 2.71 | 52.25 | 111.72 | 24.42 | 15162.5 | 466.12 | 0.00 | 0 | 0 | 111.16 | 1.93 | 1.02 | 84.95 | 9.37 | 20.46 |
| 20Q3 (4) | 0.63 | 9.77 | 0.0 | 1.78 | 125.32 | 0.0 | 0.16 | 102.98 | 0.0 | 0.00 | 0 | 0.0 | 109.06 | 2.61 | 0.0 | 77.67 | 10.17 | 0.0 |
| 20Q2 (3) | 0.58 | -2.42 | 0.0 | 0.79 | 31.67 | 0.0 | -5.37 | -13325.0 | 0.0 | 0.00 | 0 | 0.0 | 106.29 | -2.32 | 0.0 | 70.50 | -3.61 | 0.0 |
| 20Q1 (2) | 0.59 | 3.21 | 0.0 | 0.6 | -53.12 | 0.0 | -0.04 | 99.4 | 0.0 | 0.00 | 0 | 0.0 | 108.81 | -1.12 | 0.0 | 73.14 | 3.72 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | -6.67 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 110.04 | 0.0 | 0.0 | 70.52 | 0.0 | 0.0 |
