- 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) | 0.63 | -8.01 | 17.17 | -11.86 | 30.31 | -55.43 | -6.60 | 0 | 3.00 | 0.0 | 172.96 | 36.08 | 122.84 | 56.23 |
| 2022 (9) | 0.69 | 3.93 | 19.48 | 33.7 | 68.0 | 45.21 | 8.13 | 95.9 | 3.00 | -87.15 | 127.10 | -4.6 | 78.63 | 12.09 |
| 2021 (8) | 0.66 | 15.91 | 14.57 | 92.98 | 46.83 | -8.21 | 4.15 | -70.5 | 23.34 | 1326.12 | 133.23 | -13.16 | 70.15 | -32.26 |
| 2020 (7) | 0.57 | -6.54 | 7.55 | 143.55 | 51.02 | 3.83 | 14.07 | 75.0 | 1.64 | 121.84 | 153.42 | 0.5 | 103.56 | 10.3 |
| 2019 (6) | 0.61 | -6.97 | 3.1 | 40.91 | 49.14 | -3.65 | 8.04 | -48.03 | 0.74 | 192.84 | 152.65 | 6.73 | 93.89 | 2.52 |
| 2018 (5) | 0.65 | 25.21 | 2.2 | -6.78 | 51.0 | 44.44 | 15.47 | -48.42 | 0.25 | 0 | 143.02 | -25.5 | 91.58 | -36.97 |
| 2017 (4) | 0.52 | 0.0 | 2.36 | -8.17 | 35.31 | 8.85 | 29.99 | -36.38 | 0.00 | 0 | 191.97 | -1.71 | 145.30 | 19.42 |
| 2016 (3) | 0.52 | 13.96 | 2.57 | 25600.0 | 32.44 | 11.63 | 47.14 | -5.53 | 0.00 | 0 | 195.31 | -21.66 | 121.67 | -38.72 |
| 2015 (2) | 0.46 | -0.65 | 0.01 | -98.57 | 29.06 | -7.98 | 49.90 | -80.08 | 0.00 | 0 | 249.32 | 20.57 | 198.55 | 20.68 |
| 2014 (1) | 0.46 | -28.79 | 0.7 | -58.82 | 31.58 | 29.37 | 250.50 | 577.94 | 0.16 | 0 | 206.78 | 51.3 | 164.52 | 56.88 |
| 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) | 0.65 | -0.06 | 4.18 | 13.65 | -1.66 | -17.22 | -4.38 | -41.29 | 2.88 | 3.43 | 0.0 | 0.0 | 175.72 | 0.44 | 39.82 | 111.61 | -7.51 | 33.36 |
| 24Q2 (19) | 0.65 | 1.56 | 13.69 | 13.88 | -11.31 | -3.81 | -3.10 | 14.84 | 72.32 | 3.43 | 0.0 | 0.0 | 174.95 | -6.34 | 25.89 | 120.67 | -12.91 | 34.96 |
| 24Q1 (18) | 0.64 | 1.73 | 11.92 | 15.65 | -8.85 | 8.68 | -3.64 | 2.15 | 55.17 | 3.43 | 0.0 | 0.0 | 186.80 | 8.0 | 29.07 | 138.56 | 12.8 | 88.18 |
| 23Q4 (17) | 0.63 | 0.9 | -8.01 | 17.17 | 4.12 | -11.86 | -3.72 | 17.52 | -125.67 | 3.43 | 0.0 | 0.0 | 172.96 | 37.62 | 36.08 | 122.84 | 46.78 | 56.23 |
| 23Q3 (16) | 0.62 | 9.06 | -15.52 | 16.49 | 14.28 | -14.11 | -4.51 | 59.73 | -122.53 | 3.43 | 0.0 | -4.36 | 125.68 | -9.56 | 6.78 | 83.69 | -6.4 | 15.93 |
| 23Q2 (15) | 0.57 | -0.02 | -15.52 | 14.43 | 0.21 | -12.81 | -11.20 | -37.93 | 3.45 | 3.43 | 0.0 | -94.04 | 138.97 | -3.98 | 12.08 | 89.41 | 21.43 | 32.32 |
| 23Q1 (14) | 0.57 | -16.39 | -13.91 | 14.4 | -26.08 | -21.23 | -8.12 | -156.04 | 55.29 | 3.43 | 0.0 | -94.04 | 144.73 | 13.87 | 12.24 | 73.63 | -6.36 | 2.35 |
| 22Q4 (13) | 0.69 | -7.34 | 3.93 | 19.48 | 1.46 | 33.7 | 14.49 | -27.62 | 284.35 | 3.43 | -4.36 | -94.04 | 127.10 | 7.99 | -4.6 | 78.63 | 8.92 | 12.09 |
| 22Q3 (12) | 0.74 | 9.07 | 14.7 | 19.2 | 16.01 | 54.96 | 20.02 | 272.59 | 982.16 | 3.58 | -93.77 | -94.01 | 117.70 | -5.07 | -15.05 | 72.19 | 6.84 | -6.39 |
| 22Q2 (11) | 0.68 | 1.88 | 14.12 | 16.55 | -9.46 | 28.69 | -11.60 | 36.12 | -399.74 | 57.46 | 0.0 | -3.86 | 123.99 | -3.85 | -19.47 | 67.57 | -6.07 | -30.68 |
| 22Q1 (10) | 0.67 | 0.94 | 21.89 | 18.28 | 25.46 | 161.89 | -18.16 | -581.7 | -324.47 | 57.46 | 0.0 | 145.39 | 128.95 | -3.21 | -15.88 | 71.94 | 2.55 | -27.02 |
| 21Q4 (9) | 0.66 | 2.26 | 15.91 | 14.57 | 17.59 | 92.98 | 3.77 | 103.78 | -73.6 | 57.46 | -3.86 | 547.18 | 133.23 | -3.84 | -13.16 | 70.15 | -9.04 | -32.26 |
| 21Q3 (8) | 0.64 | 8.52 | 8.72 | 12.39 | -3.65 | 29.47 | 1.85 | -52.2 | -92.6 | 59.77 | 0.0 | 1990.45 | 138.55 | -10.01 | -1.79 | 77.12 | -20.89 | -19.75 |
| 21Q2 (7) | 0.59 | 8.81 | -4.13 | 12.86 | 84.24 | 82.93 | 3.87 | -52.16 | -83.75 | 59.77 | 155.24 | 13182.05 | 153.96 | 0.43 | 25.35 | 97.48 | -1.11 | 38.47 |
| 21Q1 (6) | 0.55 | -4.01 | -8.34 | 6.98 | -7.55 | -2.92 | 8.09 | -43.35 | 222.02 | 23.42 | 163.74 | 885.96 | 153.30 | -0.08 | 24.17 | 98.57 | -4.82 | 31.87 |
| 20Q4 (5) | 0.57 | -4.08 | -6.54 | 7.55 | -21.11 | 143.55 | 14.28 | -42.86 | 66.43 | 8.88 | 210.54 | 273.84 | 153.42 | 8.75 | 0.5 | 103.56 | 7.76 | 10.3 |
| 20Q3 (4) | 0.59 | -4.31 | 0.0 | 9.57 | 36.13 | 0.0 | 24.99 | 4.96 | 0.0 | 2.86 | 535.37 | 0.0 | 141.08 | 14.87 | 0.0 | 96.10 | 36.51 | 0.0 |
| 20Q2 (3) | 0.62 | 4.03 | 0.0 | 7.03 | -2.23 | 0.0 | 23.81 | 459.13 | 0.0 | 0.45 | -81.05 | 0.0 | 122.82 | -0.52 | 0.0 | 70.40 | -5.82 | 0.0 |
| 20Q1 (2) | 0.60 | -2.12 | 0.0 | 7.19 | 131.94 | 0.0 | -6.63 | -177.27 | 0.0 | 2.38 | 0.0 | 0.0 | 123.46 | -19.12 | 0.0 | 74.75 | -20.39 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 3.1 | 0.0 | 0.0 | 8.58 | 0.0 | 0.0 | 2.38 | 0.0 | 0.0 | 152.65 | 0.0 | 0.0 | 93.89 | 0.0 | 0.0 |
