- 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) | 0.37 | -10.49 | 7.25 | -11.69 | 82.35 | 4.49 | 64.10 | 5.43 | 0.00 | -7.13 | 216.38 | 10.31 | 152.25 | 41.56 |
| 2022 (9) | 0.42 | -2.06 | 8.21 | 21.09 | 78.81 | 59.92 | 60.80 | 38.56 | 0.00 | -98.81 | 196.15 | 5.35 | 107.55 | 18.67 |
| 2021 (8) | 0.43 | 48.13 | 6.78 | 193.51 | 49.28 | 5.1 | 43.88 | -34.02 | 0.15 | -51.15 | 186.19 | -32.78 | 90.63 | -47.2 |
| 2020 (7) | 0.29 | -24.74 | 2.31 | -44.6 | 46.89 | -23.68 | 66.51 | -41.96 | 0.31 | 33.68 | 276.97 | 29.6 | 171.66 | 16.93 |
| 2019 (6) | 0.38 | 18.56 | 4.17 | 51.64 | 61.44 | 22.37 | 114.59 | 53.13 | 0.23 | -61.22 | 213.71 | -17.22 | 146.81 | -8.82 |
| 2018 (5) | 0.32 | -2.74 | 2.75 | -32.1 | 50.21 | 3.46 | 74.83 | -25.45 | 0.59 | -25.64 | 258.16 | 0.77 | 161.01 | 1.58 |
| 2017 (4) | 0.33 | 7.12 | 4.05 | 44.13 | 48.53 | -4.02 | 100.37 | -59.84 | 0.80 | 16.63 | 256.19 | -10.81 | 158.51 | -13.74 |
| 2016 (3) | 0.31 | 8.42 | 2.81 | 0 | 50.56 | 12.78 | 249.91 | -95.8 | 0.69 | 0 | 287.25 | 5.86 | 183.75 | -1.07 |
| 2015 (2) | 0.29 | 13.89 | 0 | 0 | 44.83 | 19.39 | 5954.01 | 2099.41 | 0.00 | 0 | 271.34 | -10.15 | 185.73 | -15.75 |
| 2014 (1) | 0.25 | -2.56 | 0.06 | -87.5 | 37.55 | 10.31 | 270.71 | 305.86 | 0.00 | 0 | 301.98 | 10.45 | 220.44 | 30.12 |
| 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) | 0.43 | -2.21 | 2.7 | 2.95 | 217.2 | -53.03 | 46.64 | -2.69 | -48.99 | 0.17 | -23.59 | 3029.37 | 237.43 | -2.92 | 19.8 | 178.71 | -4.51 | 31.54 |
| 24Q2 (19) | 0.44 | 2.12 | -1.29 | 0.93 | 19.23 | -85.42 | 47.93 | 51.97 | -19.45 | 0.23 | 1844.92 | 2783.05 | 244.58 | -2.14 | 33.55 | 187.15 | -0.12 | 59.9 |
| 24Q1 (18) | 0.43 | 15.99 | -9.25 | 0.78 | -89.24 | -90.64 | 31.54 | -29.85 | -50.08 | 0.01 | 35.29 | 114.12 | 249.94 | 15.51 | 45.67 | 187.37 | 23.07 | 78.67 |
| 23Q4 (17) | 0.37 | -11.34 | -10.49 | 7.25 | 15.45 | -11.69 | 44.96 | -50.83 | -29.24 | 0.01 | 55.65 | 53.91 | 216.38 | 9.18 | 10.31 | 152.25 | 12.06 | 41.56 |
| 23Q3 (16) | 0.42 | -6.01 | -11.22 | 6.28 | -1.57 | -41.58 | 91.44 | 53.68 | 73.97 | 0.01 | -29.61 | -19.55 | 198.19 | 8.22 | 13.43 | 135.86 | 16.08 | 41.74 |
| 23Q2 (15) | 0.45 | -6.12 | -7.53 | 6.38 | -23.41 | -27.58 | 59.50 | -5.82 | -11.66 | 0.01 | 44.44 | -90.33 | 183.14 | 6.74 | 8.59 | 117.04 | 11.6 | 36.51 |
| 23Q1 (14) | 0.48 | 14.41 | -1.3 | 8.33 | 1.46 | -3.81 | 63.18 | -0.57 | 2.15 | 0.01 | -2.75 | -97.25 | 171.58 | -12.53 | 3.42 | 104.87 | -2.49 | 24.55 |
| 22Q4 (13) | 0.42 | -12.06 | -2.06 | 8.21 | -23.63 | 21.09 | 63.54 | 20.89 | 26.95 | 0.01 | -18.64 | -98.18 | 196.15 | 12.26 | 5.35 | 107.55 | 12.21 | 18.67 |
| 22Q3 (12) | 0.48 | -2.1 | 14.16 | 10.75 | 22.02 | 98.34 | 52.56 | -21.96 | 9.84 | 0.01 | -91.54 | -98.98 | 174.73 | 3.61 | -7.58 | 95.85 | 11.79 | -9.05 |
| 22Q2 (11) | 0.49 | 0.21 | 24.81 | 8.81 | 1.73 | 166.16 | 67.35 | 8.89 | 86.2 | 0.08 | -58.96 | -95.24 | 168.65 | 1.66 | -15.52 | 85.74 | 1.83 | -26.03 |
| 22Q1 (10) | 0.48 | 13.53 | 33.54 | 8.66 | 27.73 | 348.7 | 61.85 | 23.58 | 79.07 | 0.20 | -35.48 | -93.67 | 165.90 | -10.9 | -22.4 | 84.20 | -7.09 | -33.54 |
| 21Q4 (9) | 0.43 | 2.5 | 48.13 | 6.78 | 25.09 | 193.51 | 50.05 | 4.6 | -22.6 | 0.31 | -54.27 | -77.99 | 186.19 | -1.52 | -32.78 | 90.63 | -14.01 | -47.2 |
| 21Q3 (8) | 0.42 | 7.04 | 33.04 | 5.42 | 63.75 | 110.08 | 47.85 | 32.29 | -31.9 | 0.68 | -60.68 | -54.22 | 189.06 | -5.3 | -26.46 | 105.39 | -9.08 | -31.18 |
| 21Q2 (7) | 0.39 | 7.21 | 2.31 | 3.31 | 71.5 | 94.71 | 36.17 | 4.72 | -24.06 | 1.72 | -45.4 | -48.47 | 199.64 | -6.62 | -5.3 | 115.91 | -8.51 | -12.53 |
| 21Q1 (6) | 0.36 | 25.94 | -13.05 | 1.93 | -16.45 | -46.09 | 34.54 | -46.58 | -54.84 | 3.16 | 124.26 | 219.08 | 213.79 | -22.81 | 10.72 | 126.69 | -26.2 | -6.32 |
| 20Q4 (5) | 0.29 | -7.95 | -24.74 | 2.31 | -10.47 | -44.6 | 64.66 | -7.97 | -41.99 | 1.41 | -4.9 | 101.93 | 276.97 | 7.73 | 29.6 | 171.66 | 12.09 | 16.93 |
| 20Q3 (4) | 0.31 | -17.68 | 0.0 | 2.58 | 51.76 | 0.0 | 70.26 | 47.51 | 0.0 | 1.48 | -55.75 | 0.0 | 257.09 | 21.95 | 0.0 | 153.14 | 15.57 | 0.0 |
| 20Q2 (3) | 0.38 | -8.88 | 0.0 | 1.7 | -52.51 | 0.0 | 47.63 | -37.72 | 0.0 | 3.35 | 238.1 | 0.0 | 210.81 | 9.18 | 0.0 | 132.51 | -2.01 | 0.0 |
| 20Q1 (2) | 0.42 | 9.0 | 0.0 | 3.58 | -14.15 | 0.0 | 76.48 | -31.39 | 0.0 | 0.99 | 41.92 | 0.0 | 193.09 | -9.65 | 0.0 | 135.23 | -7.89 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | 4.17 | 0.0 | 0.0 | 111.47 | 0.0 | 0.0 | 0.70 | 0.0 | 0.0 | 213.71 | 0.0 | 0.0 | 146.81 | 0.0 | 0.0 |
