- 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) | 0.52 | -3.15 | 3.83 | -42.49 | 7.73 | -20.55 | -5.03 | 0 | 7.00 | 0.0 | 120.26 | -11.31 | 97.04 | -11.68 |
| 2022 (9) | 0.54 | -0.63 | 6.66 | -9.51 | 9.73 | -30.75 | -4.18 | 0 | 7.00 | 0.0 | 135.60 | -17.22 | 109.87 | -21.85 |
| 2021 (8) | 0.54 | 30.52 | 7.36 | 268.0 | 14.05 | 15.35 | 0.30 | -93.49 | 7.00 | 0.0 | 163.80 | -4.15 | 140.59 | -0.22 |
| 2020 (7) | 0.42 | 1.49 | 2.0 | -3.85 | 12.18 | 23.53 | 4.61 | 0 | 7.00 | 0 | 170.90 | 3.39 | 140.90 | 5.03 |
| 2019 (6) | 0.41 | 45.53 | 2.08 | 131.11 | 9.86 | 38.68 | -6.66 | 0 | 0.00 | 0 | 165.30 | -0.94 | 134.15 | -2.56 |
| 2018 (5) | 0.28 | -11.21 | 0.9 | -62.18 | 7.11 | -13.29 | -24.05 | 0 | 0.00 | 0 | 166.87 | -9.08 | 137.68 | -11.85 |
| 2017 (4) | 0.32 | -5.76 | 2.38 | -20.67 | 8.2 | -12.11 | -21.20 | 0 | 0.00 | 0 | 183.53 | 1.53 | 156.18 | 7.99 |
| 2016 (3) | 0.34 | -16.69 | 3.0 | -44.75 | 9.33 | -42.9 | -4.93 | 0 | 0.00 | 0 | 180.77 | 26.51 | 144.62 | 18.76 |
| 2015 (2) | 0.40 | -20.04 | 5.43 | -17.73 | 16.34 | -25.83 | 0.42 | 0 | 0.00 | 0 | 142.89 | 20.84 | 121.77 | 23.36 |
| 2014 (1) | 0.51 | 14.46 | 6.6 | -7.69 | 22.03 | 6.07 | -2.59 | 0 | 0.00 | 0 | 118.25 | -10.92 | 98.71 | -3.58 |
| 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) | 0.19 | -26.5 | -67.57 | 1.09 | -34.34 | -82.31 | -22.83 | -113.13 | -162.72 | 0.40 | 0.0 | -96.74 | 613.41 | 37.71 | 314.72 | 529.35 | 43.82 | 487.06 |
| 24Q2 (19) | 0.26 | -54.51 | -54.37 | 1.66 | -56.32 | -73.05 | 173.94 | 4481.36 | 3217.2 | 0.40 | -96.74 | -96.74 | 445.45 | 299.44 | 263.93 | 368.07 | 270.07 | 257.91 |
| 24Q1 (18) | 0.58 | 11.14 | 2.09 | 3.8 | -0.78 | -44.53 | -3.97 | -185.38 | 63.24 | 12.21 | 0.0 | 0.0 | 111.52 | -7.27 | -9.69 | 99.46 | 2.49 | 0.04 |
| 23Q4 (17) | 0.52 | -12.71 | -3.15 | 3.83 | -37.82 | -42.49 | 4.65 | 153.51 | 153.63 | 12.21 | 0.0 | 0.0 | 120.26 | -18.69 | -11.31 | 97.04 | 7.62 | -11.68 |
| 23Q3 (16) | 0.60 | 3.42 | 9.24 | 6.16 | 0.0 | -17.43 | -8.69 | -55.73 | -125.13 | 12.21 | 0.0 | 0.0 | 147.91 | 20.84 | 0.2 | 90.17 | -12.32 | -27.48 |
| 23Q2 (15) | 0.58 | 1.76 | 5.92 | 6.16 | -10.07 | -18.63 | -5.58 | 48.33 | -564.29 | 12.21 | 0.0 | 0.0 | 122.40 | -0.87 | -18.91 | 102.84 | 3.44 | -20.09 |
| 23Q1 (14) | 0.57 | 5.44 | 3.36 | 6.85 | 2.85 | -13.51 | -10.80 | -24.57 | -235.4 | 12.21 | 0.0 | 0.0 | 123.48 | -8.94 | -20.06 | 99.42 | -9.51 | -24.52 |
| 22Q4 (13) | 0.54 | -1.55 | -0.63 | 6.66 | -10.72 | -9.51 | -8.67 | -124.61 | -32.57 | 12.21 | 0.0 | 0.0 | 135.60 | -8.14 | -17.22 | 109.87 | -11.64 | -21.85 |
| 22Q3 (12) | 0.55 | 0.27 | 26.72 | 7.46 | -1.45 | 104.38 | -3.86 | -359.52 | -277.06 | 12.21 | 0.0 | 0.0 | 147.62 | -2.21 | -18.72 | 124.34 | -3.39 | -20.12 |
| 22Q2 (11) | 0.55 | -0.71 | 10.12 | 7.57 | -4.42 | 93.11 | -0.84 | 73.91 | -112.3 | 12.21 | 0.0 | 0.0 | 150.95 | -2.27 | -1.48 | 128.70 | -2.29 | 0.46 |
| 22Q1 (10) | 0.55 | 1.38 | 21.9 | 7.92 | 7.61 | 175.0 | -3.22 | 50.76 | -259.41 | 12.21 | 0.0 | -12.76 | 154.46 | -5.7 | -2.92 | 131.71 | -6.32 | -0.17 |
| 21Q4 (9) | 0.54 | 25.54 | 30.52 | 7.36 | 101.64 | 268.0 | -6.54 | -400.0 | -231.33 | 12.21 | 0.0 | -12.76 | 163.80 | -9.82 | -4.15 | 140.59 | -9.68 | -0.22 |
| 21Q3 (8) | 0.43 | -12.86 | -2.41 | 3.65 | -6.89 | 55.32 | 2.18 | -68.08 | -59.25 | 12.21 | 0.0 | 54.61 | 181.63 | 18.55 | 11.16 | 155.66 | 21.5 | 13.58 |
| 21Q2 (7) | 0.50 | 9.91 | 19.05 | 3.92 | 36.11 | 137.58 | 6.83 | 238.12 | -15.16 | 12.21 | -12.76 | 54.61 | 153.21 | -3.71 | -8.57 | 128.11 | -2.9 | -9.1 |
| 21Q1 (6) | 0.45 | 8.55 | 11.27 | 2.88 | 44.0 | 20.5 | 2.02 | -59.44 | 963.16 | 14.00 | 0.0 | 0 | 159.11 | -6.9 | -7.63 | 131.94 | -6.36 | -5.7 |
| 20Q4 (5) | 0.42 | -6.13 | 1.49 | 2.0 | -14.89 | 9.89 | 4.98 | -6.92 | 4250.0 | 14.00 | 77.22 | 0 | 170.90 | 4.59 | 3.39 | 140.90 | 2.81 | 5.03 |
| 20Q3 (4) | 0.44 | 6.3 | 0.0 | 2.35 | 42.42 | 0.0 | 5.35 | -33.54 | 0.0 | 7.90 | 0.0 | 0.0 | 163.40 | -2.49 | 0.0 | 137.05 | -2.75 | 0.0 |
| 20Q2 (3) | 0.42 | 2.73 | 0.0 | 1.65 | -30.96 | 0.0 | 8.05 | 4136.84 | 0.0 | 7.90 | 0 | 0.0 | 167.57 | -2.72 | 0.0 | 140.93 | 0.72 | 0.0 |
| 20Q1 (2) | 0.41 | -1.0 | 0.0 | 2.39 | 31.32 | 0.0 | 0.19 | 258.33 | 0.0 | 0.00 | 0 | 0.0 | 172.26 | 4.21 | 0.0 | 139.92 | 4.3 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 1.82 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 165.30 | 0.0 | 0.0 | 134.15 | 0.0 | 0.0 |
