- 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) | 0.33 | -20.3 | 3.8 | 41.79 | 11.22 | -8.63 | 15.47 | -69.43 | 1.16 | 31.5 | 191.31 | 0.25 | 151.63 | -2.03 |
| 2022 (9) | 0.41 | -22.73 | 2.68 | 34.67 | 12.28 | 26.73 | 50.61 | 600.97 | 0.88 | -73.15 | 190.84 | 36.03 | 154.77 | 76.4 |
| 2021 (8) | 0.53 | -14.61 | 1.99 | 67.23 | 9.69 | 34.58 | 7.22 | 0 | 3.28 | 0 | 140.29 | 45.06 | 87.74 | 43.81 |
| 2020 (7) | 0.62 | 11.81 | 1.19 | 85.94 | 7.2 | -10.78 | -4.27 | 0 | 0.00 | 0 | 96.71 | -24.03 | 61.01 | -34.0 |
| 2019 (6) | 0.56 | -21.48 | 0.64 | -54.61 | 8.07 | -0.25 | 1.37 | 0 | 0.00 | 0 | 127.30 | 15.18 | 92.44 | 36.34 |
| 2018 (5) | 0.71 | 6.0 | 1.41 | -4.08 | 8.09 | -11.39 | -17.00 | 0 | 3.00 | 0.0 | 110.52 | -9.35 | 67.80 | -21.97 |
| 2017 (4) | 0.67 | 22.54 | 1.47 | 58.06 | 9.13 | -17.15 | -46.95 | 0 | 3.00 | 0.0 | 121.92 | -17.66 | 86.89 | -19.65 |
| 2016 (3) | 0.55 | -4.33 | 0.93 | -17.7 | 11.02 | 9.87 | 8.74 | 0 | 3.00 | 0 | 148.06 | 3.45 | 108.14 | 2.55 |
| 2015 (2) | 0.57 | 23.45 | 1.13 | 68.66 | 10.03 | -12.48 | -12.76 | 0 | 0.00 | 0 | 143.12 | -21.88 | 105.45 | -20.8 |
| 2014 (1) | 0.46 | -0.92 | 0.67 | -18.29 | 11.46 | 7.61 | -25.60 | 0 | 0.00 | 0 | 183.20 | 0.24 | 133.15 | 2.08 |
| 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) | 0.47 | -3.07 | 72.19 | 4.62 | 29.78 | 143.16 | 0.73 | -87.65 | -96.96 | 58.00 | 1712.5 | 1761.73 | 204.10 | 5.18 | -23.43 | 151.54 | 3.88 | -32.75 |
| 24Q2 (19) | 0.48 | 9.33 | 69.34 | 3.56 | 13.38 | 212.28 | 5.91 | 294.0 | -81.99 | 3.20 | -91.11 | 292.73 | 194.05 | -31.54 | -19.66 | 145.88 | -36.86 | -29.76 |
| 24Q1 (18) | 0.44 | 34.05 | 5.74 | 3.14 | -17.37 | -0.95 | 1.50 | 107.85 | -94.46 | 36.00 | 1055.56 | 703.72 | 283.47 | 48.17 | 50.27 | 231.04 | 52.37 | 56.08 |
| 23Q4 (17) | 0.33 | 21.21 | -20.3 | 3.8 | 100.0 | 41.79 | -19.10 | -179.65 | -140.57 | 3.12 | 0.0 | -12.43 | 191.31 | -28.23 | 0.25 | 151.63 | -32.71 | -2.03 |
| 23Q3 (16) | 0.27 | -4.68 | -5.9 | 1.9 | 66.67 | 413.51 | 23.98 | -26.93 | -82.07 | 3.12 | 282.34 | 30742.31 | 266.57 | 10.36 | 18.28 | 225.33 | 8.49 | 30.91 |
| 23Q2 (15) | 0.28 | -31.73 | -37.9 | 1.14 | -64.04 | -42.71 | 32.82 | 21.2 | -9.19 | 0.81 | -81.81 | -60.57 | 241.54 | 28.04 | 40.59 | 207.69 | 40.3 | 68.99 |
| 23Q1 (14) | 0.42 | 1.04 | -17.13 | 3.17 | 18.28 | 58.5 | 27.08 | -42.48 | 101.19 | 4.48 | 25.9 | -36.01 | 188.64 | -1.15 | 27.12 | 148.03 | -4.35 | 54.7 |
| 22Q4 (13) | 0.41 | 43.11 | -22.73 | 2.68 | 624.32 | 34.67 | 47.08 | -64.8 | 2957.14 | 3.56 | 35121.15 | -96.61 | 190.84 | -15.33 | 36.03 | 154.77 | -10.08 | 76.4 |
| 22Q3 (12) | 0.29 | -37.1 | -46.29 | 0.37 | -81.41 | -79.44 | 133.74 | 270.06 | 846.5 | 0.01 | -99.51 | -99.79 | 225.38 | 31.18 | 75.32 | 172.12 | 40.05 | 119.99 |
| 22Q2 (11) | 0.46 | -8.89 | -17.98 | 1.99 | -0.5 | 34.46 | 36.14 | 168.5 | 297.58 | 2.07 | -70.48 | -78.25 | 171.81 | 15.78 | 41.68 | 122.90 | 28.44 | 72.61 |
| 22Q1 (10) | 0.50 | -5.79 | -25.7 | 2.0 | 0.5 | 42.86 | 13.46 | 774.03 | 2306.56 | 7.00 | -93.33 | 0 | 148.39 | 5.77 | 52.73 | 95.69 | 9.06 | 68.32 |
| 21Q4 (9) | 0.53 | -0.52 | -14.61 | 1.99 | 10.56 | 67.23 | 1.54 | -89.1 | 111.07 | 105.00 | 2105.0 | 0 | 140.29 | 9.13 | 45.06 | 87.74 | 12.14 | 43.81 |
| 21Q3 (8) | 0.54 | -3.94 | -14.22 | 1.8 | 21.62 | 51.26 | 14.13 | 55.45 | 242.87 | 4.76 | -49.87 | 0 | 128.55 | 6.0 | 14.21 | 78.24 | 9.89 | -9.57 |
| 21Q2 (7) | 0.56 | -17.47 | -9.67 | 1.48 | 5.71 | 33.33 | 9.09 | 1590.16 | -47.33 | 9.50 | 0 | 0 | 121.27 | 24.81 | -2.52 | 71.20 | 25.24 | -19.42 |
| 21Q1 (6) | 0.68 | 8.27 | 14.64 | 1.4 | 17.65 | 52.17 | -0.61 | 95.61 | 94.15 | 0.00 | 0 | 0 | 97.16 | 0.47 | -22.32 | 56.85 | -6.82 | -31.25 |
| 20Q4 (5) | 0.62 | -0.06 | 11.81 | 1.19 | 0.0 | 85.94 | -13.91 | -40.65 | -113.02 | 0.00 | 0 | 0 | 96.71 | -14.08 | -24.03 | 61.01 | -29.48 | -34.0 |
| 20Q3 (4) | 0.63 | 1.15 | 0.0 | 1.19 | 7.21 | 0.0 | -9.89 | -157.3 | 0.0 | 0.00 | 0 | 0.0 | 112.56 | -9.52 | 0.0 | 86.52 | -2.08 | 0.0 |
| 20Q2 (3) | 0.62 | 4.74 | 0.0 | 1.11 | 20.65 | 0.0 | 17.26 | 265.48 | 0.0 | 0.00 | 0 | 0.0 | 124.41 | -0.53 | 0.0 | 88.36 | 6.86 | 0.0 |
| 20Q1 (2) | 0.59 | 5.6 | 0.0 | 0.92 | 43.75 | 0.0 | -10.43 | -59.72 | 0.0 | 0.00 | 0 | 0.0 | 125.07 | -1.75 | 0.0 | 82.69 | -10.55 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | -6.53 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 127.30 | 0.0 | 0.0 | 92.44 | 0.0 | 0.0 |
