- 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) | 0.46 | -27.85 | 7.65 | 14.01 | 5.39 | 32.43 | 31.52 | 359.48 | 0.82 | -92.64 | 263.28 | 84.6 | 219.24 | 110.58 |
| 2022 (9) | 0.64 | 20.89 | 6.71 | 24.72 | 4.07 | 7.67 | 6.86 | 0 | 11.15 | 0 | 142.62 | -38.4 | 104.11 | -34.42 |
| 2021 (8) | 0.53 | -1.75 | 5.38 | -9.58 | 3.78 | 14.55 | -3.59 | 0 | 0.00 | 0 | 231.52 | 0.13 | 158.76 | -7.03 |
| 2020 (7) | 0.54 | 1.29 | 5.95 | -5.85 | 3.3 | -45.36 | -6.97 | 0 | 0.00 | 0 | 231.23 | 70.01 | 170.77 | 62.93 |
| 2019 (6) | 0.53 | -2.19 | 6.32 | -10.1 | 6.04 | -19.68 | -6.61 | 0 | 0.00 | 0 | 136.01 | 1.8 | 104.81 | 4.83 |
| 2018 (5) | 0.55 | -0.56 | 7.03 | -13.53 | 7.52 | -20.51 | -9.89 | 0 | 0.00 | 0 | 133.61 | -34.67 | 99.98 | -39.85 |
| 2017 (4) | 0.55 | 0.18 | 8.13 | -3.79 | 9.46 | -16.36 | -2.24 | 0 | 0.00 | 0 | 204.51 | 5.02 | 166.23 | 3.67 |
| 2016 (3) | 0.55 | -4.92 | 8.45 | -17.96 | 11.31 | -23.11 | 2.38 | 96.69 | 0.00 | 0 | 194.73 | 8.36 | 160.35 | 9.69 |
| 2015 (2) | 0.58 | -5.1 | 10.3 | -1.25 | 14.71 | -22.78 | 1.21 | 1000.0 | 0.00 | 0 | 179.71 | 8.1 | 146.18 | 15.93 |
| 2014 (1) | 0.61 | -3.17 | 10.43 | 2.76 | 19.05 | -3.0 | 0.11 | 0 | 0.00 | 0 | 166.25 | 2.07 | 126.09 | 3.18 |
| 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) | 0.51 | 5.83 | 18.87 | 9.62 | 19.65 | 44.66 | 7.38 | 17.33 | -54.16 | 13.61 | -86.48 | 244.85 | 237.02 | 0.86 | -2.31 | 198.90 | 0.59 | -1.06 |
| 24Q2 (19) | 0.49 | -4.56 | 4.95 | 8.04 | 3.74 | 19.47 | 6.29 | 22.61 | -69.3 | 100.67 | 150.1 | 2716.82 | 235.01 | 4.55 | 7.48 | 197.74 | 4.81 | 10.32 |
| 24Q1 (18) | 0.51 | 9.65 | 7.7 | 7.75 | 1.31 | 13.64 | 5.13 | 152.51 | -95.26 | 40.25 | 920.16 | 6584.05 | 224.78 | -14.62 | 6.92 | 188.67 | -13.94 | 12.63 |
| 23Q4 (17) | 0.46 | 7.33 | -27.85 | 7.65 | 15.04 | 14.01 | -9.77 | -160.68 | -157.07 | 3.95 | 0.0 | -46.92 | 263.28 | 8.51 | 84.6 | 219.24 | 9.05 | 110.58 |
| 23Q3 (16) | 0.43 | -6.57 | -21.86 | 6.65 | -1.19 | -2.06 | 16.10 | -21.43 | 139.23 | 3.95 | 10.4 | -68.58 | 242.63 | 10.96 | 43.59 | 201.04 | 12.16 | 109.37 |
| 23Q2 (15) | 0.46 | -2.05 | -16.38 | 6.73 | -1.32 | -2.18 | 20.49 | -81.07 | 1797.22 | 3.57 | 493.47 | -95.52 | 218.66 | 4.01 | -9.28 | 179.24 | 7.0 | 66.58 |
| 23Q1 (14) | 0.47 | -26.55 | -7.91 | 6.82 | 1.64 | 28.92 | 108.22 | 532.13 | 2932.98 | 0.60 | -91.9 | -99.24 | 210.23 | 47.41 | -27.36 | 167.52 | 60.91 | 7.52 |
| 22Q4 (13) | 0.64 | 16.24 | 20.89 | 6.71 | -1.18 | 24.72 | 17.12 | 154.38 | 610.37 | 7.43 | -40.8 | -90.68 | 142.62 | -15.6 | -38.4 | 104.11 | 8.43 | -34.42 |
| 22Q3 (12) | 0.55 | -0.02 | 3.5 | 6.79 | -1.31 | 23.91 | 6.73 | 523.15 | 1280.7 | 12.56 | -84.26 | -85.44 | 168.98 | -29.89 | -27.73 | 96.02 | -10.76 | -41.49 |
| 22Q2 (11) | 0.55 | 7.87 | 4.06 | 6.88 | 30.06 | 22.2 | 1.08 | 128.27 | 109.42 | 79.75 | 0.0 | -7.54 | 241.03 | -16.72 | 0.85 | 107.60 | -30.94 | -36.18 |
| 22Q1 (10) | 0.51 | -3.57 | -1.78 | 5.29 | -1.67 | -8.64 | -3.82 | -258.51 | 14.35 | 79.75 | 0.0 | -7.54 | 289.43 | 25.01 | 16.86 | 155.80 | -1.86 | -13.53 |
| 21Q4 (9) | 0.53 | -0.49 | -1.75 | 5.38 | -1.82 | -9.58 | 2.41 | 522.81 | 117.9 | 79.75 | -7.54 | 0 | 231.52 | -0.98 | 0.13 | 158.76 | -3.26 | -7.03 |
| 21Q3 (8) | 0.53 | 0.53 | 0.62 | 5.48 | -2.66 | -9.87 | -0.57 | 95.03 | 93.3 | 86.25 | 0.0 | 0 | 233.82 | -2.17 | 8.65 | 164.11 | -2.67 | 0.43 |
| 21Q2 (7) | 0.53 | 1.82 | 3.0 | 5.63 | -2.76 | -8.75 | -11.46 | -156.95 | -1319.15 | 86.25 | 0.0 | 0 | 239.01 | -3.5 | 73.25 | 168.61 | -6.42 | 61.36 |
| 21Q1 (6) | 0.52 | -3.54 | 0.0 | 5.79 | -2.69 | -7.36 | -4.46 | 66.86 | 36.38 | 86.25 | 0 | 0 | 247.67 | 7.11 | 81.1 | 180.18 | 5.51 | 73.9 |
| 20Q4 (5) | 0.54 | 1.92 | 1.29 | 5.95 | -2.14 | -5.85 | -13.46 | -58.17 | -61.78 | 0.00 | 0 | 0 | 231.23 | 7.44 | 70.01 | 170.77 | 4.5 | 62.93 |
| 20Q3 (4) | 0.53 | 2.9 | 0.0 | 6.08 | -1.46 | 0.0 | -8.51 | -1005.32 | 0.0 | 0.00 | 0 | 0.0 | 215.21 | 55.99 | 0.0 | 163.41 | 56.39 | 0.0 |
| 20Q2 (3) | 0.52 | -1.15 | 0.0 | 6.17 | -1.28 | 0.0 | 0.94 | 113.41 | 0.0 | 0.00 | 0 | 0.0 | 137.96 | 0.88 | 0.0 | 104.49 | 0.85 | 0.0 |
| 20Q1 (2) | 0.52 | -2.3 | 0.0 | 6.25 | -1.11 | 0.0 | -7.01 | 15.75 | 0.0 | 0.00 | 0 | 0.0 | 136.76 | 0.55 | 0.0 | 103.61 | -1.14 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 6.32 | 0.0 | 0.0 | -8.32 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 136.01 | 0.0 | 0.0 | 104.81 | 0.0 | 0.0 |
