- 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) | 0.55 | -3.95 | 28.68 | 11.51 | 39.96 | 9.12 | 13.48 | -8.36 | 2.89 | 25.18 | 127.64 | 0.77 | 91.50 | 11.07 |
| 2022 (9) | 0.58 | -14.09 | 25.72 | 25.89 | 36.62 | 0.33 | 14.71 | 1168.1 | 2.31 | -99.06 | 126.66 | 4.76 | 82.38 | -7.41 |
| 2021 (8) | 0.67 | 1.42 | 20.43 | 147.04 | 36.5 | 14.28 | 1.16 | 0 | 245.50 | 113022.55 | 120.90 | 11.52 | 88.97 | 10.94 |
| 2020 (7) | 0.66 | 117.24 | 8.27 | 81.36 | 31.94 | 42.65 | -75.51 | 0 | 0.22 | 0.0 | 108.41 | -51.06 | 80.20 | -44.4 |
| 2019 (6) | 0.30 | 18.24 | 4.56 | 80.24 | 22.39 | 5.32 | 1.71 | -96.56 | 0.22 | 0.0 | 221.53 | -17.43 | 144.24 | -35.25 |
| 2018 (5) | 0.26 | -34.09 | 2.53 | -51.53 | 21.26 | 21.83 | 49.64 | 125.84 | 0.22 | -70.41 | 268.29 | 53.48 | 222.76 | 65.55 |
| 2017 (4) | 0.39 | 2.55 | 5.22 | 18.1 | 17.45 | 19.03 | 21.98 | 25.1 | 0.73 | -52.28 | 174.80 | -11.76 | 134.56 | -16.61 |
| 2016 (3) | 0.38 | -0.37 | 4.42 | -3.49 | 14.66 | 17.09 | 17.57 | 0 | 1.54 | -18.87 | 198.09 | 0.21 | 161.37 | -0.51 |
| 2015 (2) | 0.38 | -6.49 | 4.58 | -16.27 | 12.52 | -15.29 | -18.69 | 0 | 1.89 | 0.0 | 197.68 | 6.91 | 162.20 | 17.4 |
| 2014 (1) | 0.41 | -18.08 | 5.47 | -6.81 | 14.78 | 16.38 | 14.23 | -41.68 | 1.89 | 0 | 184.91 | 57.34 | 138.16 | 80.6 |
| 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) | 0.58 | -0.87 | 3.38 | 32.17 | -9.2 | 9.8 | 4.68 | -46.27 | -84.56 | 25.20 | 57.85 | 336.11 | 155.88 | 29.81 | 22.29 | 115.92 | 30.7 | 23.11 |
| 24Q2 (19) | 0.58 | 6.89 | 1.02 | 35.43 | 16.24 | 32.05 | 8.71 | -43.81 | -30.76 | 15.96 | 89.5 | 65.41 | 120.08 | -1.66 | -0.31 | 88.69 | 4.35 | 3.96 |
| 24Q1 (18) | 0.55 | -1.27 | -4.09 | 30.48 | 6.28 | 8.39 | 15.50 | 30.14 | 822.62 | 8.42 | -34.58 | -59.56 | 122.11 | -4.33 | -2.67 | 84.99 | -7.11 | 4.22 |
| 23Q4 (17) | 0.55 | -1.18 | -3.95 | 28.68 | -2.12 | 11.51 | 11.91 | -60.72 | 55.28 | 12.88 | 122.86 | -38.18 | 127.64 | 0.13 | 0.77 | 91.50 | -2.82 | 11.07 |
| 23Q3 (16) | 0.56 | -3.13 | 0.81 | 29.3 | 9.21 | 30.51 | 30.32 | 141.02 | 38.2 | 5.78 | -40.13 | -34.61 | 127.47 | 5.83 | -19.21 | 94.16 | 10.37 | -8.69 |
| 23Q2 (15) | 0.58 | 1.48 | -1.05 | 26.83 | -4.59 | 23.47 | 12.58 | 648.81 | -8.58 | 9.65 | -53.67 | 1.08 | 120.45 | -3.99 | -23.09 | 85.31 | 4.61 | -26.44 |
| 23Q1 (14) | 0.57 | -1.11 | -6.03 | 28.12 | 9.33 | 25.14 | 1.68 | -78.1 | -89.06 | 20.83 | 0.0 | 89.2 | 125.46 | -0.95 | -15.16 | 81.55 | -1.01 | -26.78 |
| 22Q4 (13) | 0.58 | 3.71 | -14.09 | 25.72 | 14.57 | 25.89 | 7.67 | -65.04 | 80.9 | 20.83 | 135.72 | -66.06 | 126.66 | -19.72 | 4.76 | 82.38 | -20.11 | -7.41 |
| 22Q3 (12) | 0.55 | -4.92 | -12.57 | 22.45 | 3.31 | 29.17 | 21.94 | 59.45 | 3025.33 | 8.84 | -7.45 | -24.59 | 157.78 | 0.75 | 7.44 | 103.12 | -11.09 | 2.23 |
| 22Q2 (11) | 0.58 | -3.63 | -5.72 | 21.73 | -3.29 | 43.53 | 13.76 | -10.42 | 321.22 | 9.55 | -13.27 | -18.52 | 156.61 | 5.9 | 6.84 | 115.98 | 4.13 | 19.1 |
| 22Q1 (10) | 0.61 | -9.6 | -5.23 | 22.47 | 9.99 | 50.7 | 15.36 | 262.26 | 103.71 | 11.01 | -82.06 | -6.05 | 147.88 | 22.32 | 12.95 | 111.38 | 25.19 | 15.6 |
| 21Q4 (9) | 0.67 | 5.55 | 1.42 | 20.43 | 17.55 | 147.04 | 4.24 | 665.33 | 101.61 | 61.38 | 423.73 | 209.25 | 120.90 | -17.68 | 11.52 | 88.97 | -11.8 | 10.94 |
| 21Q3 (8) | 0.63 | 2.54 | 63.05 | 17.38 | 14.8 | 130.81 | -0.75 | 87.94 | -116.3 | 11.72 | 0.0 | -40.95 | 146.86 | 0.18 | -24.43 | 100.87 | 3.58 | -23.7 |
| 21Q2 (7) | 0.62 | -3.13 | 74.49 | 15.14 | 1.54 | 154.45 | -6.22 | -182.49 | -675.93 | 11.72 | 0.0 | 0 | 146.59 | 11.97 | -29.62 | 97.38 | 1.07 | -28.87 |
| 21Q1 (6) | 0.64 | -3.26 | 104.78 | 14.91 | 80.29 | 227.69 | 7.54 | 102.87 | 159.89 | 11.72 | -40.95 | 0 | 130.92 | 20.76 | -42.11 | 96.35 | 20.14 | -31.15 |
| 20Q4 (5) | 0.66 | 69.68 | 117.24 | 8.27 | 9.83 | 81.36 | -262.60 | -5808.7 | -41582.54 | 19.85 | 0.0 | 0 | 108.41 | -44.22 | -51.06 | 80.20 | -39.33 | -44.02 |
| 20Q3 (4) | 0.39 | 9.73 | 0.0 | 7.53 | 26.55 | 0.0 | 4.60 | 325.93 | 0.0 | 19.85 | 0 | 0.0 | 194.34 | -6.7 | 0.0 | 132.20 | -3.44 | 0.0 |
| 20Q2 (3) | 0.35 | 13.69 | 0.0 | 5.95 | 30.77 | 0.0 | 1.08 | 108.58 | 0.0 | 0.00 | 0 | 0.0 | 208.29 | -7.9 | 0.0 | 136.91 | -2.17 | 0.0 |
| 20Q1 (2) | 0.31 | 2.63 | 0.0 | 4.55 | -0.22 | 0.0 | -12.59 | -1898.41 | 0.0 | 0.00 | 0 | 0.0 | 226.16 | 2.09 | 0.0 | 139.95 | -2.32 | 0.0 |
| 19Q4 (1) | 0.30 | 0.0 | 0.0 | 4.56 | 0.0 | 0.0 | -0.63 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 221.53 | 0.0 | 0.0 | 143.27 | 0.0 | 0.0 |
