- 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) | 0.71 | 5.55 | 23.26 | 10.08 | 7.42 | -19.61 | 12.28 | -69.18 | 30.50 | 163.31 | 149.45 | -5.82 | 24.64 | 7.22 |
| 2022 (9) | 0.67 | 8.05 | 21.13 | 59.59 | 9.23 | -51.65 | 39.84 | -65.55 | 11.58 | -8.7 | 158.69 | -44.48 | 22.98 | -36.83 |
| 2021 (8) | 0.62 | -4.88 | 13.24 | -16.68 | 19.09 | 8.77 | 115.63 | 42.42 | 12.69 | 938.07 | 285.81 | 62.36 | 36.38 | 81.36 |
| 2020 (7) | 0.65 | 8.38 | 15.89 | -5.19 | 17.55 | 94.35 | 81.19 | 168.04 | 1.22 | -87.31 | 176.04 | -12.57 | 20.06 | -44.81 |
| 2019 (6) | 0.60 | -5.47 | 16.76 | 66.6 | 9.03 | 17.58 | 30.29 | 87.09 | 9.63 | -3.48 | 201.34 | -39.67 | 36.35 | -51.55 |
| 2018 (5) | 0.64 | -2.87 | 10.06 | -24.47 | 7.68 | 66.96 | 16.19 | 1519.0 | 9.98 | 220.33 | 333.75 | 16.02 | 75.02 | 3.3 |
| 2017 (4) | 0.66 | 8.55 | 13.32 | 45.26 | 4.6 | -66.71 | 1.00 | -91.78 | 3.11 | 0.0 | 287.67 | -22.41 | 72.62 | -36.33 |
| 2016 (3) | 0.60 | 1.79 | 9.17 | 101.1 | 13.82 | 56.33 | 12.16 | 0 | 3.11 | -74.99 | 370.75 | -11.28 | 114.05 | -0.94 |
| 2015 (2) | 0.59 | 12.72 | 4.56 | -37.79 | 8.84 | 6.0 | -2.64 | 0 | 12.45 | 0.0 | 417.88 | 29.2 | 115.13 | 65.54 |
| 2014 (1) | 0.53 | 46.59 | 7.33 | 146.8 | 8.34 | -31.19 | 3.17 | -90.41 | 12.45 | 0 | 323.44 | 32.49 | 69.55 | -35.9 |
| 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) | 0.72 | -1.16 | 3.93 | 21.5 | -10.49 | -0.69 | -0.41 | -103.67 | 87.87 | 0.00 | 0 | -100.0 | 132.39 | 0.51 | -14.23 | 23.04 | 7.26 | 16.48 |
| 24Q2 (19) | 0.73 | 2.47 | 6.48 | 24.02 | 3.27 | 13.3 | 11.18 | 265.63 | -78.72 | 0.00 | -100.0 | -100.0 | 131.72 | -10.99 | -14.46 | 21.48 | -3.72 | 1.18 |
| 24Q1 (18) | 0.71 | 0.83 | 4.67 | 23.26 | 0.0 | 5.11 | -6.75 | -183.13 | 40.27 | 305.00 | 0.0 | 3520.5 | 147.98 | -0.98 | -4.76 | 22.31 | -9.46 | 0.72 |
| 23Q4 (17) | 0.71 | 1.77 | 5.55 | 23.26 | 7.44 | 10.08 | 8.12 | 340.24 | -93.49 | 305.00 | 2118.18 | 3520.5 | 149.45 | -3.17 | -5.82 | 24.64 | 24.57 | 7.22 |
| 23Q3 (16) | 0.69 | 1.27 | 3.7 | 21.65 | 2.12 | 32.17 | -3.38 | -106.43 | -164.63 | 13.75 | 0.0 | -88.71 | 154.35 | 0.23 | -19.8 | 19.78 | -6.83 | -22.1 |
| 23Q2 (15) | 0.69 | 0.72 | 5.15 | 21.2 | -4.2 | 46.01 | 52.54 | 564.96 | 494.74 | 13.75 | 63.22 | -88.71 | 153.99 | -0.89 | -24.12 | 21.23 | -4.15 | -26.28 |
| 23Q1 (14) | 0.68 | 1.69 | 8.14 | 22.13 | 4.73 | 61.3 | -11.30 | -109.06 | 64.27 | 8.42 | 0.0 | -93.08 | 155.38 | -2.09 | -43.07 | 22.15 | -3.61 | -37.22 |
| 22Q4 (13) | 0.67 | -0.01 | 8.05 | 21.13 | 29.0 | 59.59 | 124.69 | 2284.13 | 58.3 | 8.42 | -93.08 | -93.08 | 158.69 | -17.54 | -44.48 | 22.98 | -9.49 | -36.83 |
| 22Q3 (12) | 0.67 | 2.68 | 11.51 | 16.38 | 12.81 | 34.37 | 5.23 | 139.29 | -82.2 | 121.80 | 0.0 | -24.5 | 192.45 | -5.16 | -31.78 | 25.39 | -11.84 | -18.18 |
| 22Q2 (11) | 0.65 | 3.59 | 9.15 | 14.52 | 5.83 | 16.07 | -13.31 | 57.92 | -105.18 | 121.80 | 0.0 | 551.6 | 202.93 | -25.65 | -29.28 | 28.80 | -18.37 | -37.25 |
| 22Q1 (10) | 0.63 | 1.6 | 3.93 | 13.72 | 3.63 | 9.5 | -31.63 | -140.15 | -130.43 | 121.80 | 0.0 | 5228.75 | 272.95 | -4.5 | 38.84 | 35.28 | -3.02 | 7.53 |
| 21Q4 (9) | 0.62 | 3.19 | -4.88 | 13.24 | 8.61 | -16.68 | 78.77 | 168.11 | 322.14 | 121.80 | -24.5 | 6164.0 | 285.81 | 1.31 | 62.36 | 36.38 | 17.24 | 81.36 |
| 21Q3 (8) | 0.60 | 0.5 | -4.39 | 12.19 | -2.56 | -33.17 | 29.38 | -88.57 | -86.11 | 161.33 | 763.1 | 8197.14 | 282.12 | -1.68 | 85.58 | 31.03 | -32.4 | 16.83 |
| 21Q2 (7) | 0.60 | -1.37 | 3.44 | 12.51 | -0.16 | -11.84 | 257.12 | 147.33 | 432.67 | 18.69 | 717.79 | -77.32 | 286.95 | 45.96 | 36.01 | 45.90 | 39.9 | 40.2 |
| 21Q1 (6) | 0.61 | -7.01 | 6.41 | 12.53 | -21.15 | -14.94 | 103.96 | 393.18 | -15.87 | 2.29 | 17.55 | -95.03 | 196.59 | 11.67 | -8.72 | 32.81 | 63.56 | -18.73 |
| 20Q4 (5) | 0.65 | 3.72 | 8.38 | 15.89 | -12.88 | -5.19 | -35.46 | -116.76 | -179.85 | 1.94 | 0.0 | -95.17 | 176.04 | 15.8 | -12.57 | 20.06 | -24.47 | -45.06 |
| 20Q3 (4) | 0.63 | 8.74 | 0.0 | 18.24 | 28.54 | 0.0 | 211.59 | 338.35 | 0.0 | 1.94 | -97.64 | 0.0 | 152.02 | -27.95 | 0.0 | 26.56 | -18.88 | 0.0 |
| 20Q2 (3) | 0.58 | 1.46 | 0.0 | 14.19 | -3.67 | 0.0 | 48.27 | -60.94 | 0.0 | 82.40 | 79.13 | 0.0 | 210.98 | -2.04 | 0.0 | 32.74 | -18.9 | 0.0 |
| 20Q1 (2) | 0.57 | -5.29 | 0.0 | 14.73 | -12.11 | 0.0 | 123.57 | 178.25 | 0.0 | 46.00 | 14.22 | 0.0 | 215.38 | 6.97 | 0.0 | 40.37 | 10.57 | 0.0 |
| 19Q4 (1) | 0.60 | 0.0 | 0.0 | 16.76 | 0.0 | 0.0 | 44.41 | 0.0 | 0.0 | 40.27 | 0.0 | 0.0 | 201.34 | 0.0 | 0.0 | 36.51 | 0.0 | 0.0 |
