- 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) | 0.41 | 17.71 | 26.09 | 215.48 | 11.58 | 9.66 | -21.89 | 0 | 0.00 | 0 | 205.33 | -67.91 | 178.75 | -65.63 |
| 2022 (9) | 0.35 | 62.6 | 8.27 | 4.42 | 10.56 | -73.07 | -46.46 | 0 | 0.00 | 0 | 639.81 | 38.53 | 520.07 | 59.98 |
| 2021 (8) | 0.22 | -19.5 | 7.92 | -19.35 | 39.22 | 536.69 | 60.60 | 0 | 0.00 | 0 | 461.85 | 42.73 | 325.09 | 19.59 |
| 2020 (7) | 0.27 | -39.47 | 9.82 | -26.28 | 6.16 | 11.59 | -26.60 | 0 | 0.00 | 0 | 323.59 | 129.46 | 271.84 | 136.24 |
| 2019 (6) | 0.44 | 23.17 | 13.32 | -1.91 | 5.52 | 35.63 | -24.88 | 0 | 0.00 | 0 | 141.02 | -39.75 | 115.07 | -38.18 |
| 2018 (5) | 0.36 | 4.83 | 13.58 | -2.23 | 4.07 | -11.14 | -32.93 | 0 | 0.00 | 0 | 234.04 | 13.1 | 186.14 | 9.2 |
| 2017 (4) | 0.34 | 29.05 | 13.89 | 29.33 | 4.58 | 14.5 | -40.19 | 0 | 0.00 | 0 | 206.93 | -16.33 | 170.46 | -17.87 |
| 2016 (3) | 0.27 | 16.23 | 10.74 | 34.92 | 4.0 | 10.19 | -85.00 | 0 | 0.00 | 0 | 247.31 | -45.31 | 207.55 | -46.15 |
| 2015 (2) | 0.23 | 27.19 | 7.96 | 46.32 | 3.63 | -2.42 | -78.33 | 0 | 0.00 | 0 | 452.22 | 29.1 | 385.39 | 24.04 |
| 2014 (1) | 0.18 | 161.54 | 5.44 | 335.2 | 3.72 | 409.59 | -139.08 | 0 | 0.00 | 0 | 350.28 | -66.17 | 310.70 | -68.39 |
| 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) | 0.24 | -4.19 | -35.7 | 6.97 | -3.86 | -72.41 | 0.02 | -99.63 | 100.6 | 30.75 | 0.0 | 402.71 | 407.17 | 13.24 | 77.15 | 314.63 | 10.59 | 73.18 |
| 24Q2 (19) | 0.25 | -39.15 | -32.9 | 7.25 | -72.23 | -71.92 | 5.46 | 177.89 | 124.29 | 30.75 | 402.71 | 402.71 | 359.57 | 82.66 | 57.09 | 284.50 | 69.13 | 56.38 |
| 24Q1 (18) | 0.41 | -0.53 | 16.79 | 26.11 | 0.08 | 214.96 | -7.01 | 84.07 | 61.14 | 6.12 | 0.0 | 0.0 | 196.85 | -4.13 | -72.17 | 168.21 | -5.9 | -70.59 |
| 23Q4 (17) | 0.41 | 10.87 | 17.71 | 26.09 | 3.29 | 215.48 | -44.01 | -1213.73 | 39.92 | 6.12 | 0.0 | 0.0 | 205.33 | -10.66 | -67.91 | 178.75 | -1.61 | -65.63 |
| 23Q3 (16) | 0.37 | -0.03 | 21.51 | 25.26 | -2.17 | 247.93 | -3.35 | 85.1 | 87.61 | 6.12 | 0.0 | 0.0 | 229.84 | 0.41 | -73.45 | 181.68 | -0.14 | -71.5 |
| 23Q2 (15) | 0.37 | 5.93 | 17.93 | 25.82 | 211.46 | 261.12 | -22.48 | -24.61 | 42.45 | 6.12 | 0.0 | 0.0 | 228.90 | -67.64 | -68.42 | 181.93 | -68.19 | -66.71 |
| 23Q1 (14) | 0.35 | 0.26 | 69.76 | 8.29 | 0.24 | 15.94 | -18.04 | 75.37 | 54.32 | 6.12 | 0.0 | 0.0 | 707.39 | 10.56 | 35.85 | 571.97 | 9.98 | 58.35 |
| 22Q4 (13) | 0.35 | 14.45 | 62.6 | 8.27 | 13.91 | 4.42 | -73.25 | -170.89 | -135.48 | 6.12 | 0.0 | 0.0 | 639.81 | -26.1 | 38.53 | 520.07 | -18.4 | 59.98 |
| 22Q3 (12) | 0.31 | -2.97 | 8.17 | 7.26 | 1.54 | -15.97 | -27.04 | 30.77 | -121.62 | 6.12 | 0.0 | -18.44 | 865.79 | 19.46 | 191.25 | 637.37 | 16.61 | 243.06 |
| 22Q2 (11) | 0.32 | 52.48 | -9.26 | 7.15 | 0.0 | -14.47 | -39.06 | 1.09 | 26.91 | 6.12 | 0.0 | 0 | 724.75 | 39.18 | 233.4 | 546.57 | 51.32 | 302.45 |
| 22Q1 (10) | 0.21 | -3.98 | -23.05 | 7.15 | -9.72 | -20.47 | -39.49 | -119.13 | -37.36 | 6.12 | 0.0 | 0 | 520.71 | 12.74 | 66.44 | 361.20 | 11.11 | 44.46 |
| 21Q4 (9) | 0.22 | -23.86 | -19.5 | 7.92 | -8.33 | -19.35 | 206.47 | 65.1 | 794.02 | 6.12 | -18.44 | 0 | 461.85 | 55.36 | 42.73 | 325.09 | 74.98 | 19.59 |
| 21Q3 (8) | 0.28 | -18.6 | -35.69 | 8.64 | 3.35 | -36.8 | 125.06 | 334.02 | 490.32 | 7.50 | 0 | 0 | 297.27 | 36.75 | 96.56 | 185.79 | 36.8 | 79.89 |
| 21Q2 (7) | 0.35 | 29.31 | -20.39 | 8.36 | -7.01 | -34.79 | -53.44 | -85.88 | -104.2 | 0.00 | 0 | 0 | 217.38 | -30.52 | 45.82 | 135.81 | -45.68 | 20.37 |
| 21Q1 (6) | 0.27 | 0.45 | -36.54 | 8.99 | -8.45 | -30.04 | -28.75 | 3.36 | -48.2 | 0.00 | 0 | 0 | 312.85 | -3.32 | 93.03 | 250.03 | -8.02 | 84.36 |
| 20Q4 (5) | 0.27 | -39.18 | -39.47 | 9.82 | -28.16 | -19.57 | -29.75 | 7.15 | 39.96 | 0.00 | 0 | 0 | 323.59 | 113.96 | 129.46 | 271.84 | 163.21 | 136.98 |
| 20Q3 (4) | 0.44 | 0.78 | 0.0 | 13.67 | 6.63 | 0.0 | -32.04 | -22.43 | 0.0 | 0.00 | 0 | 0.0 | 151.24 | 1.46 | 0.0 | 103.28 | -8.46 | 0.0 |
| 20Q2 (3) | 0.44 | 3.08 | 0.0 | 12.82 | -0.23 | 0.0 | -26.17 | -34.9 | 0.0 | 0.00 | 0 | 0.0 | 149.07 | -8.02 | 0.0 | 112.83 | -16.8 | 0.0 |
| 20Q1 (2) | 0.43 | -4.19 | 0.0 | 12.85 | 5.24 | 0.0 | -19.40 | 60.85 | 0.0 | 0.00 | 0 | 0.0 | 162.07 | 14.93 | 0.0 | 135.62 | 18.23 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 12.21 | 0.0 | 0.0 | -49.55 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 141.02 | 0.0 | 0.0 | 114.71 | 0.0 | 0.0 |
