- 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) | 0.35 | -13.04 | 3.8 | -12.64 | 14.01 | -29.28 | -8.32 | 0 | 9.58 | 0.0 | 263.94 | 10.95 | 211.49 | 32.83 |
| 2022 (9) | 0.40 | -2.63 | 4.35 | -13.17 | 19.81 | 25.3 | 4.28 | 0 | 9.58 | 137.79 | 237.90 | 13.11 | 159.22 | 2.98 |
| 2021 (8) | 0.41 | 17.66 | 5.01 | 35.77 | 15.81 | 10.79 | -12.59 | 0 | 4.03 | 0.0 | 210.33 | -20.13 | 154.62 | -31.11 |
| 2020 (7) | 0.35 | -3.9 | 3.69 | -1.6 | 14.27 | -9.45 | -4.85 | 0 | 4.03 | 0 | 263.34 | 34.19 | 224.43 | 37.6 |
| 2019 (6) | 0.37 | 35.88 | 3.75 | 307.61 | 15.76 | -15.54 | -5.48 | 0 | 0.00 | 0 | 196.24 | -21.59 | 163.10 | -20.85 |
| 2018 (5) | 0.27 | -14.06 | 0.92 | -38.26 | 18.66 | -4.89 | 14.03 | 0 | 0.00 | 0 | 250.28 | 17.45 | 206.07 | 14.01 |
| 2017 (4) | 0.31 | -13.82 | 1.49 | -51.15 | 19.62 | -1.8 | -13.47 | 0 | 0.00 | 0 | 213.10 | 11.05 | 180.74 | 14.33 |
| 2016 (3) | 0.36 | 0.5 | 3.05 | -22.59 | 19.98 | 0.5 | 15.77 | 0 | 0.00 | 0 | 191.89 | 1.23 | 158.09 | -3.57 |
| 2015 (2) | 0.36 | -8.03 | 3.94 | -5.29 | 19.88 | -4.15 | -4.49 | 0 | 0.00 | 0 | 189.56 | 3.27 | 163.95 | 8.45 |
| 2014 (1) | 0.39 | -13.88 | 4.16 | -33.65 | 20.74 | -28.85 | -2.99 | 0 | 0.00 | 0 | 183.55 | 8.14 | 151.18 | 19.35 |
| 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) | 0.37 | 2.87 | 6.61 | 3.19 | -12.84 | -20.05 | -34.72 | -245.13 | -182.74 | 10.88 | 0.0 | 0.0 | 224.61 | -7.44 | -21.75 | 189.18 | -10.32 | -19.78 |
| 24Q2 (19) | 0.36 | 0.11 | 1.28 | 3.66 | -2.4 | -11.59 | -10.06 | 18.54 | -192.72 | 10.88 | 0.0 | 0.0 | 242.66 | -2.35 | -15.57 | 210.96 | 5.81 | -6.38 |
| 24Q1 (18) | 0.36 | 1.11 | -5.66 | 3.75 | -1.32 | -12.18 | -12.35 | 17.67 | -10.86 | 10.88 | 0.0 | 135.34 | 248.50 | -5.85 | -4.12 | 199.38 | -5.73 | 19.78 |
| 23Q4 (17) | 0.35 | 2.39 | -13.04 | 3.8 | -4.76 | -12.64 | -15.00 | -22.15 | 31.29 | 10.88 | 0.0 | 135.34 | 263.94 | -8.05 | 10.95 | 211.49 | -10.32 | 32.83 |
| 23Q3 (16) | 0.34 | -2.28 | -16.76 | 3.99 | -3.62 | -9.52 | -12.28 | -213.18 | -140.74 | 10.88 | 0.0 | 135.34 | 287.05 | -0.12 | 43.24 | 235.83 | 4.66 | 60.31 |
| 23Q2 (15) | 0.35 | -6.74 | -14.51 | 4.14 | -3.04 | -13.21 | 10.85 | 197.4 | 78.75 | 10.88 | 135.34 | -35.21 | 287.40 | 10.89 | 43.33 | 225.33 | 35.37 | 58.75 |
| 23Q1 (14) | 0.38 | -6.81 | -15.99 | 4.27 | -1.84 | -34.51 | -11.14 | 48.97 | 30.76 | 4.62 | 0.0 | -92.24 | 259.17 | 8.94 | 42.79 | 166.46 | 4.55 | 27.66 |
| 22Q4 (13) | 0.40 | -1.99 | -2.63 | 4.35 | -1.36 | -13.17 | -21.83 | -172.43 | -11.04 | 4.62 | 0.0 | -92.24 | 237.90 | 18.71 | 13.11 | 159.22 | 8.23 | 2.98 |
| 22Q3 (12) | 0.41 | 0.37 | 6.59 | 4.41 | -7.55 | 12.5 | 30.14 | 396.54 | 381.16 | 4.62 | -72.47 | -92.24 | 200.40 | -0.05 | -11.77 | 147.11 | 3.64 | -14.83 |
| 22Q2 (11) | 0.41 | -8.36 | 12.09 | 4.77 | -26.84 | 23.58 | 6.07 | 137.73 | 814.12 | 16.80 | -71.81 | -71.81 | 200.51 | 10.47 | -21.45 | 141.94 | 8.86 | -27.58 |
| 22Q1 (10) | 0.45 | 8.02 | 30.24 | 6.52 | 30.14 | 85.23 | -16.09 | 18.16 | -43.02 | 59.60 | 0.0 | 0.0 | 181.51 | -13.7 | -35.78 | 130.39 | -15.67 | -43.02 |
| 21Q4 (9) | 0.41 | 7.29 | 17.66 | 5.01 | 27.81 | 35.77 | -19.66 | -83.4 | -462.73 | 59.60 | 0.0 | 0.0 | 210.33 | -7.4 | -20.13 | 154.62 | -10.48 | -31.11 |
| 21Q3 (8) | 0.39 | 5.54 | -10.83 | 3.92 | 1.55 | -38.75 | -10.72 | -1161.18 | -191.7 | 59.60 | 0.0 | 2486.42 | 227.14 | -11.02 | 19.29 | 172.72 | -11.87 | 4.31 |
| 21Q2 (7) | 0.37 | 6.48 | -15.3 | 3.86 | 9.66 | -16.09 | -0.85 | 92.44 | -110.08 | 59.60 | 0.0 | 283.56 | 255.28 | -9.68 | 37.56 | 195.99 | -14.36 | 64.37 |
| 21Q1 (6) | 0.34 | -2.41 | -9.37 | 3.52 | -4.61 | -17.76 | -11.25 | -307.56 | 54.25 | 59.60 | 0.0 | 0 | 282.64 | 7.33 | 47.05 | 228.84 | 1.96 | 51.05 |
| 20Q4 (5) | 0.35 | -18.7 | -3.61 | 3.69 | -42.34 | -1.6 | 5.42 | -53.64 | 169.58 | 59.60 | 2486.42 | 0 | 263.34 | 38.3 | 33.83 | 224.43 | 35.54 | 37.6 |
| 20Q3 (4) | 0.43 | 0.25 | 0.0 | 6.4 | 39.13 | 0.0 | 11.69 | 38.67 | 0.0 | 2.30 | -85.17 | 0.0 | 190.41 | 2.6 | 0.0 | 165.58 | 38.86 | 0.0 |
| 20Q2 (3) | 0.43 | 13.93 | 0.0 | 4.6 | 7.48 | 0.0 | 8.43 | 134.28 | 0.0 | 15.54 | 0 | 0.0 | 185.58 | -3.45 | 0.0 | 119.24 | -21.29 | 0.0 |
| 20Q1 (2) | 0.38 | 3.8 | 0.0 | 4.28 | 14.13 | 0.0 | -24.59 | -215.66 | 0.0 | 0.00 | 0 | 0.0 | 192.21 | -2.32 | 0.0 | 151.50 | -7.11 | 0.0 |
| 19Q4 (1) | 0.37 | 0.0 | 0.0 | 3.75 | 0.0 | 0.0 | -7.79 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 196.77 | 0.0 | 0.0 | 163.10 | 0.0 | 0.0 |
