- 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) | 0.47 | 4.93 | 0.49 | 188.24 | 10.5 | -14.63 | -0.57 | 0 | 0.31 | 0.0 | 366.66 | -1.55 | 356.96 | 2.33 |
| 2022 (9) | 0.45 | -0.22 | 0.17 | -73.02 | 12.3 | -17.23 | 9.71 | -67.99 | 0.31 | -68.63 | 372.43 | 70.35 | 348.84 | 75.74 |
| 2021 (8) | 0.45 | -0.09 | 0.63 | 6.78 | 14.86 | 27.44 | 30.33 | 364.47 | 1.00 | -30.23 | 218.62 | 1.01 | 198.50 | -0.81 |
| 2020 (7) | 0.45 | -13.65 | 0.59 | -79.15 | 11.66 | 23.65 | 6.53 | 0 | 1.43 | 3650.56 | 216.43 | 23.19 | 200.12 | 27.56 |
| 2019 (6) | 0.52 | 7.26 | 2.83 | -1.39 | 9.43 | 13.48 | -2.20 | 0 | 0.04 | 0.0 | 175.69 | -12.83 | 156.88 | -16.87 |
| 2018 (5) | 0.48 | 1.64 | 2.87 | 9.54 | 8.31 | -15.2 | -2.06 | 0 | 0.04 | 0.0 | 201.55 | -2.13 | 188.72 | -6.16 |
| 2017 (4) | 0.48 | 4.05 | 2.62 | -7.42 | 9.8 | 25.32 | -8.66 | 0 | 0.04 | 0.0 | 205.94 | -8.06 | 201.11 | -1.39 |
| 2016 (3) | 0.46 | 56.77 | 2.83 | 379.66 | 7.82 | 0.0 | -8.20 | 0 | 0.04 | 0.0 | 223.99 | -22.03 | 203.95 | -23.59 |
| 2015 (2) | 0.29 | -3.09 | 0.59 | -4.84 | 7.82 | -11.14 | -4.69 | 0 | 0.04 | 0.0 | 287.28 | 0.27 | 266.92 | 1.47 |
| 2014 (1) | 0.30 | -61.21 | 0.62 | -88.43 | 8.8 | 17.02 | 54.85 | 0 | 0.04 | 0 | 286.50 | 39.19 | 263.05 | 187.86 |
| 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) | 0.53 | -4.03 | 10.16 | 3.2 | 25.0 | 527.45 | -6.61 | -223.32 | -161.72 | 5.29 | 0.0 | 59.8 | 158.58 | 8.19 | -52.12 | 150.33 | 9.74 | -51.41 |
| 24Q2 (19) | 0.55 | 33.25 | 7.95 | 2.56 | 23.08 | 1405.88 | 5.36 | -48.56 | -49.05 | 5.29 | 49.08 | 362.5 | 146.57 | -34.75 | -46.61 | 136.99 | -36.57 | -46.37 |
| 24Q1 (18) | 0.42 | -11.29 | -11.46 | 2.08 | 324.49 | 1123.53 | 10.42 | 170.93 | 225.85 | 3.55 | 7.19 | 504.81 | 224.62 | -38.74 | -32.99 | 215.96 | -39.5 | -29.79 |
| 23Q4 (17) | 0.47 | -2.9 | 4.93 | 0.49 | -3.92 | 188.24 | -14.69 | -237.16 | -13.52 | 3.31 | 0.0 | 464.25 | 366.66 | 10.72 | -1.55 | 356.96 | 15.38 | 2.33 |
| 23Q3 (16) | 0.48 | -5.95 | 5.07 | 0.51 | 200.0 | 183.33 | 10.71 | 1.81 | -49.24 | 3.31 | 189.42 | 464.25 | 331.17 | 20.64 | 2.58 | 309.38 | 21.12 | 4.38 |
| 23Q2 (15) | 0.51 | 9.29 | -0.27 | 0.17 | 0.0 | -5.56 | 10.52 | 227.05 | -44.83 | 1.14 | 94.96 | 68.07 | 274.52 | -18.11 | 4.64 | 255.43 | -16.95 | 2.45 |
| 23Q1 (14) | 0.47 | 5.13 | -4.55 | 0.17 | 0.0 | -5.56 | -8.28 | 36.01 | -164.79 | 0.59 | 0.0 | -44.83 | 335.22 | -9.99 | 13.63 | 307.58 | -11.83 | 12.71 |
| 22Q4 (13) | 0.45 | -2.77 | -0.22 | 0.17 | -5.56 | -73.02 | -12.94 | -161.33 | -158.76 | 0.59 | 0.0 | -87.18 | 372.43 | 15.36 | 70.35 | 348.84 | 17.7 | 75.74 |
| 22Q3 (12) | 0.46 | -10.73 | -0.86 | 0.18 | 0.0 | -72.31 | 21.10 | 10.64 | -43.14 | 0.59 | -13.79 | -82.76 | 322.85 | 23.06 | 54.97 | 296.39 | 18.88 | 58.69 |
| 22Q2 (11) | 0.51 | 4.6 | 7.82 | 0.18 | 0.0 | -73.13 | 19.07 | 49.22 | 59.18 | 0.68 | -36.0 | -96.84 | 262.35 | -11.07 | 28.91 | 249.32 | -8.64 | 35.62 |
| 22Q1 (10) | 0.49 | 9.9 | 26.1 | 0.18 | -71.43 | -65.38 | 12.78 | -41.96 | -74.05 | 1.06 | -76.76 | -67.88 | 295.00 | 34.94 | 15.86 | 272.89 | 37.48 | 14.27 |
| 21Q4 (9) | 0.45 | -3.39 | -0.09 | 0.63 | -3.08 | 6.78 | 22.02 | -40.66 | -41.72 | 4.57 | 34.45 | 357.14 | 218.62 | 4.94 | 1.01 | 198.50 | 6.28 | -0.81 |
| 21Q3 (8) | 0.46 | -2.91 | -24.54 | 0.65 | -2.99 | -79.62 | 37.11 | 209.77 | 654.27 | 3.40 | -84.19 | -52.56 | 208.33 | 2.36 | 39.91 | 186.77 | 1.59 | 91.3 |
| 21Q2 (7) | 0.48 | 22.33 | -14.25 | 0.67 | 28.85 | -77.44 | 11.98 | -75.68 | 204.08 | 21.50 | 550.0 | 0 | 203.52 | -20.07 | 23.98 | 183.84 | -23.02 | 24.08 |
| 21Q1 (6) | 0.39 | -12.93 | -23.93 | 0.52 | -11.86 | -82.55 | 49.25 | 30.36 | 492400.0 | 3.31 | 230.77 | 0 | 254.62 | 17.65 | 34.09 | 238.81 | 19.33 | 35.94 |
| 20Q4 (5) | 0.45 | -27.03 | -13.65 | 0.59 | -81.5 | -79.15 | 37.78 | 667.89 | 581.89 | 1.00 | -86.05 | 0 | 216.43 | 45.35 | 23.19 | 200.12 | 104.98 | 27.56 |
| 20Q3 (4) | 0.61 | 10.32 | 0.0 | 3.19 | 7.41 | 0.0 | 4.92 | 142.75 | 0.0 | 7.17 | 0 | 0.0 | 148.90 | -9.29 | 0.0 | 97.63 | -34.11 | 0.0 |
| 20Q2 (3) | 0.56 | 8.52 | 0.0 | 2.97 | -0.34 | 0.0 | -11.51 | -115200.0 | 0.0 | 0.00 | 0 | 0.0 | 164.15 | -13.56 | 0.0 | 148.16 | -15.66 | 0.0 |
| 20Q1 (2) | 0.51 | -1.16 | 0.0 | 2.98 | 5.3 | 0.0 | 0.01 | 100.13 | 0.0 | 0.00 | 0 | 0.0 | 189.89 | 8.08 | 0.0 | 175.67 | 11.98 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 2.83 | 0.0 | 0.0 | -7.84 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 175.69 | 0.0 | 0.0 | 156.88 | 0.0 | 0.0 |
