- 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 | -9.84 | 4.04 | -77.11 | 127.13 | -8.26 | 57.18 | 31.84 | 0.14 | -30.8 | 180.76 | 20.65 | 126.64 | 17.4 |
| 2022 (9) | 0.51 | -13.96 | 17.65 | 128.33 | 138.57 | -2.81 | 43.37 | -30.25 | 0.20 | -34.69 | 149.82 | -5.39 | 107.87 | -3.72 |
| 2021 (8) | 0.59 | 8.1 | 7.73 | 705.21 | 142.58 | 16.73 | 62.18 | -31.41 | 0.31 | 0 | 158.36 | -8.74 | 112.04 | -16.53 |
| 2020 (7) | 0.54 | 2.18 | 0.96 | -62.65 | 122.14 | 19.18 | 90.66 | 110.89 | 0.00 | 0 | 173.52 | 17.58 | 134.22 | 23.64 |
| 2019 (6) | 0.53 | -11.47 | 2.57 | -66.18 | 102.48 | 33.89 | 42.99 | 189.3 | 0.00 | 0 | 147.57 | 18.74 | 108.56 | 27.27 |
| 2018 (5) | 0.60 | 4.78 | 7.6 | 106.52 | 76.54 | 10.15 | 14.86 | -72.93 | 0.00 | 0 | 124.28 | -2.89 | 85.30 | -7.56 |
| 2017 (4) | 0.57 | 12.26 | 3.68 | 2200.0 | 69.49 | 6.14 | 54.89 | -7.58 | 0.00 | 0 | 127.98 | -15.23 | 92.28 | -23.13 |
| 2016 (3) | 0.51 | -14.57 | 0.16 | -95.89 | 65.47 | 39.24 | 59.39 | 276.12 | 0.00 | 0 | 150.97 | 33.81 | 120.04 | 42.58 |
| 2015 (2) | 0.60 | -4.05 | 3.89 | -21.57 | 47.02 | 10.79 | 15.79 | 257.24 | 0.22 | -96.23 | 112.82 | 4.84 | 84.19 | 6.35 |
| 2014 (1) | 0.62 | -0.83 | 4.96 | -41.99 | 42.44 | -3.04 | 4.42 | 6.51 | 5.87 | 0 | 107.61 | 1.04 | 79.16 | -1.11 |
| 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) | 0.45 | -2.86 | -3.17 | 2.56 | -61.33 | -80.55 | 55.92 | -50.85 | -33.25 | 0.19 | 95.24 | -54.55 | 203.77 | 27.7 | 30.81 | 143.51 | 27.83 | 29.7 |
| 24Q2 (19) | 0.46 | 11.22 | -6.52 | 6.62 | 11.82 | -52.92 | 113.77 | 43.03 | 15.75 | 0.10 | -77.78 | -88.75 | 159.57 | -13.81 | 9.78 | 112.27 | -12.36 | 8.25 |
| 24Q1 (18) | 0.42 | -8.25 | -15.49 | 5.92 | 46.53 | -62.56 | 79.54 | 87.51 | 118.16 | 0.43 | -43.43 | -53.0 | 185.14 | 2.42 | 21.42 | 128.11 | 1.16 | 14.28 |
| 23Q4 (17) | 0.46 | -2.32 | -9.84 | 4.04 | -69.3 | -77.11 | 42.42 | -49.37 | 56.47 | 0.77 | 85.19 | -38.57 | 180.76 | 16.04 | 20.65 | 126.64 | 14.45 | 17.4 |
| 23Q3 (16) | 0.47 | -6.21 | -11.95 | 13.16 | -6.4 | 17.71 | 83.78 | -14.76 | 59.58 | 0.41 | -51.66 | -51.67 | 155.77 | 7.17 | -12.97 | 110.65 | 6.69 | -11.77 |
| 23Q2 (15) | 0.50 | 0.55 | -13.54 | 14.06 | -11.07 | 36.77 | 98.29 | 169.58 | 104.73 | 0.86 | -7.19 | -12.27 | 145.35 | -4.68 | -10.24 | 103.71 | -7.48 | -5.07 |
| 23Q1 (14) | 0.49 | -2.12 | -16.41 | 15.81 | -10.42 | 32.41 | 36.46 | 34.49 | -20.86 | 0.92 | -26.06 | -22.37 | 152.48 | 1.78 | -3.19 | 112.10 | 3.92 | 0.51 |
| 22Q4 (13) | 0.51 | -4.61 | -13.96 | 17.65 | 57.87 | 128.33 | 27.11 | -48.36 | -51.24 | 1.25 | 45.71 | 33.93 | 149.82 | -16.3 | -5.39 | 107.87 | -13.99 | -3.72 |
| 22Q3 (12) | 0.53 | -7.91 | -7.93 | 11.18 | 8.75 | 62.97 | 52.50 | 9.35 | -34.33 | 0.86 | -12.25 | -18.87 | 178.99 | 10.53 | 10.9 | 125.41 | 14.79 | 10.56 |
| 22Q2 (11) | 0.58 | -2.79 | 0.58 | 10.28 | -13.9 | -9.51 | 48.01 | 4.21 | 41.29 | 0.98 | -17.88 | -63.41 | 161.94 | 2.82 | -1.03 | 109.25 | -2.04 | -7.9 |
| 22Q1 (10) | 0.59 | 0.75 | 5.74 | 11.94 | 54.46 | 187.02 | 46.07 | -17.14 | -47.37 | 1.19 | 27.55 | 0 | 157.50 | -0.54 | -4.31 | 111.53 | -0.46 | -10.9 |
| 21Q4 (9) | 0.59 | 2.09 | 8.1 | 7.73 | 12.68 | 705.21 | 55.60 | -30.45 | -21.01 | 0.93 | -11.73 | 0 | 158.36 | -1.88 | -8.74 | 112.04 | -1.23 | -16.53 |
| 21Q3 (8) | 0.58 | 0.59 | 3.21 | 6.86 | -39.61 | -41.82 | 79.94 | 135.26 | -43.51 | 1.06 | -60.42 | 0 | 161.40 | -1.36 | 16.17 | 113.43 | -4.38 | 6.16 |
| 21Q2 (7) | 0.57 | 2.2 | 5.85 | 11.36 | 173.08 | 1675.0 | 33.98 | -61.18 | -79.73 | 2.67 | 0 | 0 | 163.63 | -0.58 | 11.46 | 118.62 | -5.24 | 12.4 |
| 21Q1 (6) | 0.56 | 3.0 | 19.78 | 4.16 | 333.33 | 171.9 | 87.53 | 24.35 | 125.48 | 0.00 | 0 | 0 | 164.59 | -5.15 | -0.95 | 125.18 | -6.74 | 0.67 |
| 20Q4 (5) | 0.54 | -2.53 | 2.18 | 0.96 | -91.86 | -62.65 | 70.39 | -50.25 | 53.66 | 0.00 | 0 | 0 | 173.52 | 24.89 | 17.58 | 134.22 | 25.62 | 23.64 |
| 20Q3 (4) | 0.56 | 3.16 | 0.0 | 11.79 | 1742.19 | 0.0 | 141.50 | -15.6 | 0.0 | 0.00 | 0 | 0.0 | 138.94 | -5.36 | 0.0 | 106.85 | 1.25 | 0.0 |
| 20Q2 (3) | 0.54 | 15.65 | 0.0 | 0.64 | -58.17 | 0.0 | 167.65 | 331.87 | 0.0 | 0.00 | 0 | 0.0 | 146.81 | -11.65 | 0.0 | 105.53 | -15.13 | 0.0 |
| 20Q1 (2) | 0.47 | -12.13 | 0.0 | 1.53 | -40.47 | 0.0 | 38.82 | -15.26 | 0.0 | 0.00 | 0 | 0.0 | 166.17 | 12.6 | 0.0 | 124.35 | 14.54 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 2.57 | 0.0 | 0.0 | 45.81 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 147.57 | 0.0 | 0.0 | 108.56 | 0.0 | 0.0 |
