- 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) | 0.60 | -11.81 | 17.54 | -38.06 | 152.77 | -21.04 | 6.23 | -39.86 | 0.55 | 22.85 | 157.06 | 11.05 | 121.69 | 31.33 |
| 2022 (9) | 0.68 | -8.32 | 28.32 | 29.85 | 193.47 | 2.62 | 10.36 | -43.85 | 0.44 | -7.27 | 141.43 | 8.79 | 92.66 | -9.89 |
| 2021 (8) | 0.74 | 1.41 | 21.81 | 67.0 | 188.53 | 37.82 | 18.45 | 44.82 | 0.48 | -57.96 | 130.00 | -4.38 | 102.83 | -4.59 |
| 2020 (7) | 0.73 | 3.82 | 13.06 | 9.75 | 136.79 | 7.67 | 12.74 | 40.62 | 1.14 | 0 | 135.96 | -3.38 | 107.78 | -3.65 |
| 2019 (6) | 0.70 | 8.26 | 11.9 | 66.9 | 127.05 | 29.48 | 9.06 | 16.6 | 0.00 | 0 | 140.71 | -8.34 | 111.86 | -7.6 |
| 2018 (5) | 0.65 | -1.47 | 7.13 | -14.51 | 98.12 | 14.63 | 7.77 | 0 | 0.14 | 0 | 153.52 | -0.4 | 121.06 | 7.9 |
| 2017 (4) | 0.66 | 21.72 | 8.34 | 10.61 | 85.6 | 2.79 | -14.79 | 0 | 0.00 | 0 | 154.14 | -14.88 | 112.20 | -15.17 |
| 2016 (3) | 0.54 | -20.95 | 7.54 | -41.96 | 83.28 | -44.57 | 6.72 | 0 | 0.00 | 0 | 181.09 | 26.34 | 132.27 | 17.26 |
| 2015 (2) | 0.69 | -4.51 | 12.99 | -47.11 | 150.25 | -17.98 | -11.41 | 0 | 0.28 | 0.0 | 143.34 | 3.64 | 112.80 | 7.44 |
| 2014 (1) | 0.72 | 3.94 | 24.56 | 96.01 | 183.19 | 16.31 | 4.95 | -78.92 | 0.28 | 0 | 138.31 | -4.16 | 104.99 | -1.67 |
| 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) | 0.68 | 1.23 | 2.96 | 21.45 | 31.6 | 8.77 | 3.30 | -64.55 | -74.16 | 0.00 | -100.0 | -100.0 | 152.92 | -4.35 | 4.86 | 122.58 | -2.23 | 22.53 |
| 24Q2 (19) | 0.67 | 5.0 | 0.72 | 16.3 | -25.5 | -17.72 | 9.31 | -7.46 | 192.77 | 1.34 | -25.53 | -80.19 | 159.88 | 10.44 | 11.07 | 125.37 | 10.77 | 21.58 |
| 24Q1 (18) | 0.64 | 6.16 | 3.25 | 21.88 | 24.74 | -11.2 | 10.06 | 33.42 | 167.55 | 1.80 | -15.21 | -43.99 | 144.76 | -7.83 | -6.91 | 113.18 | -6.99 | 8.49 |
| 23Q4 (17) | 0.60 | -8.76 | -11.81 | 17.54 | -11.05 | -38.06 | 7.54 | -40.96 | -2.46 | 2.12 | 63.71 | 37.52 | 157.06 | 7.7 | 11.05 | 121.69 | 21.64 | 31.33 |
| 23Q3 (16) | 0.66 | -0.97 | -5.51 | 19.72 | -0.45 | -9.95 | 12.77 | 301.57 | 58.83 | 1.30 | -80.83 | -38.08 | 145.83 | 1.31 | 5.03 | 100.04 | -2.99 | 10.01 |
| 23Q2 (15) | 0.66 | 7.63 | -12.69 | 19.81 | -19.6 | -16.8 | 3.18 | -15.43 | -70.47 | 6.76 | 110.57 | 182.69 | 143.94 | -7.43 | 13.71 | 103.12 | -1.15 | 15.94 |
| 23Q1 (14) | 0.62 | -9.32 | -17.48 | 24.64 | -12.99 | -1.24 | 3.76 | -51.36 | -84.03 | 3.21 | 108.15 | 108.4 | 155.50 | 9.95 | 20.09 | 104.32 | 12.58 | 4.99 |
| 22Q4 (13) | 0.68 | -2.25 | -8.32 | 28.32 | 29.32 | 29.85 | 7.73 | -3.86 | -11.35 | 1.54 | -26.29 | -27.94 | 141.43 | 1.86 | 8.79 | 92.66 | 1.89 | -9.89 |
| 22Q3 (12) | 0.69 | -8.48 | -5.0 | 21.9 | -8.02 | 23.94 | 8.04 | -25.35 | -75.62 | 2.09 | -12.5 | 57.13 | 138.85 | 9.68 | 2.22 | 90.94 | 2.25 | -13.96 |
| 22Q2 (11) | 0.76 | 1.73 | 2.8 | 23.81 | -4.57 | 27.26 | 10.77 | -54.25 | -65.2 | 2.39 | 55.23 | 27.15 | 126.59 | -2.24 | -5.78 | 88.94 | -10.49 | -17.39 |
| 22Q1 (10) | 0.75 | 0.74 | 1.52 | 24.95 | 14.4 | 88.87 | 23.54 | 169.95 | 12.47 | 1.54 | -28.03 | -55.11 | 129.49 | -0.39 | -4.07 | 99.36 | -3.37 | -5.94 |
| 21Q4 (9) | 0.74 | 1.29 | 1.41 | 21.81 | 23.43 | 67.0 | 8.72 | -73.56 | -66.37 | 2.14 | 60.75 | -18.57 | 130.00 | -4.29 | -4.38 | 102.83 | -2.71 | -4.59 |
| 21Q3 (8) | 0.73 | -0.96 | 1.65 | 17.67 | -5.56 | 58.05 | 32.98 | 6.56 | 40.04 | 1.33 | -29.2 | 0 | 135.83 | 1.1 | -0.13 | 105.69 | -1.83 | -4.11 |
| 21Q2 (7) | 0.74 | 0.46 | 4.31 | 18.71 | 41.64 | 78.19 | 30.95 | 47.87 | 286.88 | 1.88 | -45.19 | 0 | 134.35 | -0.47 | -3.9 | 107.66 | 1.92 | -1.25 |
| 21Q1 (6) | 0.73 | 0.63 | 5.09 | 13.21 | 1.15 | 1.46 | 20.93 | -19.28 | 406.78 | 3.43 | 30.55 | 0 | 134.99 | -0.71 | -4.57 | 105.63 | -1.99 | -5.18 |
| 20Q4 (5) | 0.73 | 1.53 | 3.82 | 13.06 | 16.82 | 9.75 | 25.93 | 10.11 | 236.75 | 2.63 | 0 | 0 | 135.96 | -0.04 | -3.38 | 107.78 | -2.21 | -3.65 |
| 20Q3 (4) | 0.72 | 1.62 | 0.0 | 11.18 | 6.48 | 0.0 | 23.55 | 194.38 | 0.0 | 0.00 | 0 | 0.0 | 136.01 | -2.71 | 0.0 | 110.22 | 1.1 | 0.0 |
| 20Q2 (3) | 0.71 | 1.22 | 0.0 | 10.5 | -19.35 | 0.0 | 8.00 | 93.7 | 0.0 | 0.00 | 0 | 0.0 | 139.80 | -1.17 | 0.0 | 109.02 | -2.14 | 0.0 |
| 20Q1 (2) | 0.70 | -0.58 | 0.0 | 13.02 | 9.41 | 0.0 | 4.13 | -46.36 | 0.0 | 0.00 | 0 | 0.0 | 141.45 | 0.53 | 0.0 | 111.40 | -0.41 | 0.0 |
| 19Q4 (1) | 0.70 | 0.0 | 0.0 | 11.9 | 0.0 | 0.0 | 7.70 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 140.71 | 0.0 | 0.0 | 111.86 | 0.0 | 0.0 |
