- 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) | 0.35 | 71.11 | 0.18 | -41.94 | 6.2 | 37.78 | 111.03 | 524.47 | 0.00 | 0 | 250.35 | -46.5 | 186.29 | -47.73 |
| 2022 (9) | 0.20 | -25.76 | 0.31 | -34.04 | 4.5 | -35.16 | 17.78 | -93.56 | 13.00 | 2500.0 | 467.91 | 31.1 | 356.37 | 68.88 |
| 2021 (8) | 0.27 | -25.77 | 0.47 | 0 | 6.94 | 2.51 | 276.28 | -83.37 | 0.50 | 0 | 356.90 | 54.16 | 211.02 | 30.17 |
| 2020 (7) | 0.37 | 37.93 | 0 | 0 | 6.77 | 59.29 | 1661.36 | 404.5 | 0.00 | 0 | 231.52 | -23.19 | 162.11 | -18.27 |
| 2019 (6) | 0.27 | 3.44 | 0 | 0 | 4.25 | 21.08 | 329.31 | 0 | 0.00 | 0 | 301.40 | -1.07 | 198.34 | 15.42 |
| 2018 (5) | 0.26 | 16.82 | 0 | 0 | 3.51 | 7.67 | 0.00 | 0 | 0.00 | 0 | 304.67 | -14.01 | 171.84 | -32.35 |
| 2017 (4) | 0.22 | -5.83 | 0 | 0 | 3.26 | -20.1 | 0.00 | 0 | 0.00 | 0 | 354.30 | 3.9 | 254.03 | -8.65 |
| 2016 (3) | 0.23 | 43.41 | 0 | 0 | 4.08 | 0.99 | 0.00 | 0 | 0.00 | 0 | 340.99 | -31.97 | 278.09 | -29.68 |
| 2015 (2) | 0.16 | -10.88 | 0 | 0 | 4.04 | -30.58 | 0.00 | 0 | 0.00 | 0 | 501.22 | 9.98 | 395.46 | 10.59 |
| 2014 (1) | 0.18 | -14.07 | 0 | 0 | 5.82 | -22.81 | 0.00 | 0 | 0.00 | 0 | 455.74 | 19.44 | 357.59 | 26.72 |
| 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) | 0.28 | -20.07 | -15.7 | 0.33 | 3.12 | 57.14 | -93.17 | -122.07 | -162.31 | 0.23 | 0.0 | -47.5 | 320.88 | 22.21 | 18.46 | 243.75 | 21.64 | 20.12 |
| 24Q2 (19) | 0.35 | 7.4 | 19.19 | 0.32 | -17.95 | 33.33 | 422.07 | -23.28 | 388.85 | 0.23 | -18.65 | -96.25 | 262.57 | -7.87 | -14.42 | 200.38 | -8.76 | -15.46 |
| 24Q1 (18) | 0.32 | -7.54 | 61.07 | 0.39 | 116.67 | 44.44 | 550.14 | 398.5 | 454.19 | 0.28 | 0 | -53.9 | 284.99 | 13.84 | -38.22 | 219.63 | 17.9 | -39.33 |
| 23Q4 (17) | 0.35 | 6.2 | 71.11 | 0.18 | -14.29 | -41.94 | 110.36 | -26.2 | 406.05 | 0.00 | -100.0 | -100.0 | 250.35 | -7.58 | -46.5 | 186.29 | -8.2 | -47.73 |
| 23Q3 (16) | 0.33 | 13.01 | 70.08 | 0.21 | -12.5 | -30.0 | 149.53 | 73.19 | 51.68 | 0.43 | -92.86 | -81.25 | 270.87 | -11.72 | -48.21 | 202.93 | -14.39 | -44.23 |
| 23Q2 (15) | 0.29 | 45.14 | 42.08 | 0.24 | -11.11 | -33.33 | 86.34 | -13.03 | 509.78 | 6.00 | 900.0 | -41.94 | 306.83 | -33.49 | -37.45 | 237.03 | -34.52 | -22.68 |
| 23Q1 (14) | 0.20 | -1.77 | -7.25 | 0.27 | -12.9 | -41.3 | 99.27 | 375.29 | 195.89 | 0.60 | -73.75 | -94.19 | 461.33 | -1.41 | -7.34 | 362.01 | 1.58 | 18.93 |
| 22Q4 (13) | 0.20 | 5.56 | -25.76 | 0.31 | 3.33 | -34.04 | -36.06 | -136.58 | -114.79 | 2.29 | 0.0 | 92.0 | 467.91 | -10.54 | 31.1 | 356.37 | -2.06 | 68.88 |
| 22Q3 (12) | 0.19 | -5.59 | -43.81 | 0.3 | -16.67 | -18.92 | 98.58 | 567.87 | -18.25 | 2.29 | -77.88 | 0 | 523.02 | 6.63 | 107.61 | 363.85 | 18.69 | 172.63 |
| 22Q2 (11) | 0.20 | -5.25 | -44.64 | 0.36 | -21.74 | 50.0 | -21.07 | -162.8 | -110.06 | 10.33 | 0.0 | 0 | 490.52 | -1.47 | 108.32 | 306.55 | 0.71 | 107.39 |
| 22Q1 (10) | 0.22 | -21.37 | -37.55 | 0.46 | -2.13 | 206.67 | 33.55 | -86.24 | -97.9 | 10.33 | 768.0 | 0 | 497.86 | 39.5 | 100.23 | 304.39 | 44.25 | 71.36 |
| 21Q4 (9) | 0.27 | -20.11 | -25.77 | 0.47 | 27.03 | 0 | 243.79 | 102.16 | 177.36 | 1.19 | 0 | 0 | 356.90 | 41.67 | 54.16 | 211.02 | 58.11 | 30.17 |
| 21Q3 (8) | 0.34 | -6.98 | 2.82 | 0.37 | 54.17 | 0 | 120.59 | -42.43 | -97.93 | 0.00 | 0 | 0 | 251.92 | 6.99 | -2.3 | 133.46 | -9.71 | -33.5 |
| 21Q2 (7) | 0.37 | 6.88 | 17.03 | 0.24 | 60.0 | 0 | 209.45 | -86.88 | -89.57 | 0.00 | 0 | 0 | 235.46 | -5.3 | -10.09 | 147.81 | -16.79 | -21.45 |
| 21Q1 (6) | 0.34 | -6.54 | 78.18 | 0.15 | 0 | 0 | 1596.94 | 606.76 | 254.78 | 0.00 | 0 | 0 | 248.65 | 7.4 | -39.56 | 177.63 | 9.57 | -37.49 |
| 20Q4 (5) | 0.37 | 10.65 | 37.93 | 0 | 0 | 0 | -315.13 | -105.42 | -178.0 | 0.00 | 0 | 0 | 231.52 | -10.21 | -23.19 | 162.11 | -19.22 | -18.27 |
| 20Q3 (4) | 0.33 | 5.88 | 0.0 | 0 | 0 | 0.0 | 5819.09 | 189.83 | 0.0 | 0.00 | 0 | 0.0 | 257.85 | -1.54 | 0.0 | 200.69 | 6.65 | 0.0 |
| 20Q2 (3) | 0.31 | 62.72 | 0.0 | 0 | 0 | 0.0 | 2007.77 | 346.05 | 0.0 | 0.00 | 0 | 0.0 | 261.89 | -36.34 | 0.0 | 188.17 | -33.78 | 0.0 |
| 20Q1 (2) | 0.19 | -27.65 | 0.0 | 0 | 0 | 0.0 | 450.12 | 11.42 | 0.0 | 0.00 | 0 | 0.0 | 411.42 | 36.5 | 0.0 | 284.17 | 43.27 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 404.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 301.40 | 0.0 | 0.0 | 198.34 | 0.0 | 0.0 |
