- 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) | 0.48 | 2.89 | 6.44 | 15.21 | 16.75 | 57.13 | -0.89 | 0 | 0.09 | 0.0 | 179.10 | -8.16 | 129.36 | -1.68 |
| 2022 (9) | 0.47 | 2.48 | 5.59 | 13.16 | 10.66 | -30.14 | -10.28 | 0 | 0.09 | 0.0 | 195.01 | 4.94 | 131.57 | 3.05 |
| 2021 (8) | 0.46 | 16.78 | 4.94 | 72.73 | 15.26 | -30.7 | -21.50 | 0 | 0.09 | 0.0 | 185.83 | -15.93 | 127.68 | -25.75 |
| 2020 (7) | 0.39 | -14.65 | 2.86 | -12.8 | 22.02 | 30.6 | 29.65 | 141.65 | 0.09 | -83.0 | 221.05 | 22.82 | 171.97 | 27.68 |
| 2019 (6) | 0.46 | -7.57 | 3.28 | -26.29 | 16.86 | 9.48 | 12.27 | 0 | 0.53 | 0 | 179.98 | 9.33 | 134.69 | 20.38 |
| 2018 (5) | 0.49 | 14.8 | 4.45 | 9.61 | 15.4 | 26.85 | -0.44 | 0 | 0.00 | 0 | 164.62 | -12.77 | 111.89 | -15.15 |
| 2017 (4) | 0.43 | 17.37 | 4.06 | 41.46 | 12.14 | -14.39 | -12.09 | 0 | 0.00 | 0 | 188.72 | -4.88 | 131.87 | -4.19 |
| 2016 (3) | 0.37 | 5.95 | 2.87 | 12.11 | 14.18 | 2.75 | 10.45 | 87.28 | 0.00 | 0 | 198.40 | -4.31 | 137.63 | -6.38 |
| 2015 (2) | 0.35 | 8.36 | 2.56 | 71.81 | 13.8 | 1.55 | 5.58 | 65.09 | 0.00 | 0 | 207.34 | -23.23 | 147.01 | -19.56 |
| 2014 (1) | 0.32 | 6.54 | 1.49 | -17.68 | 13.59 | -4.56 | 3.38 | 0 | 0.00 | 0 | 270.09 | 23.83 | 182.76 | 6.28 |
| 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) | 0.48 | 3.76 | -7.57 | 6.61 | 18.67 | 1.85 | -10.56 | -106.65 | -194.97 | 13.10 | 0.0 | 290.83 | 173.22 | -3.4 | -6.65 | 114.64 | -5.45 | -15.61 |
| 24Q2 (19) | 0.46 | 2.19 | -17.11 | 5.57 | -4.46 | -21.99 | -5.11 | -233.42 | -143.75 | 13.10 | 0.0 | 290.83 | 179.32 | -4.75 | 4.98 | 121.25 | -8.67 | -3.36 |
| 24Q1 (18) | 0.45 | -5.71 | -11.57 | 5.83 | -9.47 | -12.2 | 3.83 | 167.91 | 150.39 | 13.10 | 290.83 | -84.94 | 188.26 | 5.11 | 8.39 | 132.76 | 2.63 | 11.35 |
| 23Q4 (17) | 0.48 | -7.55 | 2.89 | 6.44 | -0.77 | 15.21 | -5.64 | -57.54 | 51.88 | 3.35 | 0.0 | -96.15 | 179.10 | -3.48 | -8.16 | 129.36 | -4.78 | -1.68 |
| 23Q3 (16) | 0.52 | -6.95 | 15.3 | 6.49 | -9.1 | 18.43 | -3.58 | -130.65 | 34.07 | 3.35 | 0.0 | -96.15 | 185.55 | 8.63 | -11.03 | 135.85 | 8.28 | -2.83 |
| 23Q2 (15) | 0.56 | 9.03 | 23.04 | 7.14 | 7.53 | 21.84 | 11.68 | 253.68 | 505.56 | 3.35 | -96.15 | -96.15 | 170.81 | -1.66 | -16.84 | 125.46 | 5.23 | -10.36 |
| 23Q1 (14) | 0.51 | 9.71 | 10.71 | 6.64 | 18.78 | 24.34 | -7.60 | 35.15 | 69.61 | 87.00 | 0.0 | 0.0 | 173.69 | -10.93 | -9.19 | 119.23 | -9.38 | -3.52 |
| 22Q4 (13) | 0.47 | 3.6 | 2.48 | 5.59 | 2.01 | 13.16 | -11.72 | -115.84 | 46.34 | 87.00 | 0.0 | 0.0 | 195.01 | -6.49 | 4.94 | 131.57 | -5.89 | 3.05 |
| 22Q3 (12) | 0.45 | -0.71 | -1.87 | 5.48 | -6.48 | 1.67 | -5.43 | -88.54 | 74.44 | 87.00 | 0.0 | 0.0 | 208.55 | 1.53 | 3.49 | 139.81 | -0.11 | -0.39 |
| 22Q2 (11) | 0.45 | -1.9 | -4.12 | 5.86 | 9.74 | 154.78 | -2.88 | 88.48 | 93.34 | 87.00 | 0.0 | 0.0 | 205.41 | 7.39 | 4.93 | 139.96 | 13.25 | 5.0 |
| 22Q1 (10) | 0.46 | 1.56 | 41.38 | 5.34 | 8.1 | 215.98 | -25.01 | -14.51 | -1125.0 | 87.00 | 0.0 | 0.0 | 191.27 | 2.93 | -36.62 | 123.58 | -3.21 | -44.26 |
| 21Q4 (9) | 0.46 | -0.81 | 16.78 | 4.94 | -8.35 | 72.73 | -21.84 | -2.82 | -5966.67 | 87.00 | 0.0 | 35615.79 | 185.83 | -7.79 | -15.93 | 127.68 | -9.03 | -25.75 |
| 21Q3 (8) | 0.46 | -2.98 | -17.27 | 5.39 | 134.35 | -3.75 | -21.24 | 50.89 | -132.03 | 87.00 | 0.0 | 35615.79 | 201.52 | 2.95 | 28.46 | 140.36 | 5.3 | 13.4 |
| 21Q2 (7) | 0.47 | 44.65 | -8.76 | 2.3 | 36.09 | -44.44 | -43.25 | -1872.54 | -174.08 | 87.00 | 0.0 | 22737.5 | 195.75 | -35.13 | 21.49 | 133.29 | -39.88 | 8.46 |
| 21Q1 (6) | 0.33 | -16.11 | -29.71 | 1.69 | -40.91 | -57.96 | 2.44 | 777.78 | -83.34 | 87.00 | 35615.79 | 4700.0 | 301.77 | 36.52 | 70.09 | 221.71 | 28.92 | 67.7 |
| 20Q4 (5) | 0.39 | -29.73 | -14.65 | 2.86 | -48.93 | -12.8 | -0.36 | -100.54 | -101.91 | 0.24 | 0.0 | -86.39 | 221.05 | 40.91 | 22.82 | 171.97 | 38.94 | 27.68 |
| 20Q3 (4) | 0.55 | 7.0 | 0.0 | 5.6 | 35.27 | 0.0 | 66.31 | 13.58 | 0.0 | 0.24 | -36.06 | 0.0 | 156.87 | -2.64 | 0.0 | 123.77 | 0.72 | 0.0 |
| 20Q2 (3) | 0.52 | 11.44 | 0.0 | 4.14 | 2.99 | 0.0 | 58.38 | 298.5 | 0.0 | 0.38 | -78.98 | 0.0 | 161.13 | -9.18 | 0.0 | 122.89 | -7.05 | 0.0 |
| 20Q1 (2) | 0.47 | 1.86 | 0.0 | 4.02 | 22.56 | 0.0 | 14.65 | -22.36 | 0.0 | 1.81 | 1.29 | 0.0 | 177.42 | -1.42 | 0.0 | 132.21 | -1.84 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 3.28 | 0.0 | 0.0 | 18.87 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 179.98 | 0.0 | 0.0 | 134.69 | 0.0 | 0.0 |
