- 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) | 0.60 | -15.03 | 15.7 | -36.77 | 29.57 | 31.89 | 36.18 | 142.49 | 0.03 | -42.17 | 205.86 | 29.65 | 49.73 | 107.21 |
| 2022 (9) | 0.71 | 5.07 | 24.83 | 36.05 | 22.42 | 1.31 | 14.92 | -73.14 | 0.05 | -13.29 | 158.78 | 0.26 | 24.00 | -8.5 |
| 2021 (8) | 0.67 | 3.25 | 18.25 | 35.49 | 22.13 | -8.25 | 55.54 | -70.82 | 0.06 | -45.28 | 158.37 | 7.98 | 26.23 | -25.63 |
| 2020 (7) | 0.65 | -14.02 | 13.47 | -28.69 | 24.12 | 82.59 | 190.33 | 1415.37 | 0.10 | -90.09 | 146.67 | 17.04 | 35.27 | 49.26 |
| 2019 (6) | 0.76 | 21.76 | 18.89 | 140.33 | 13.21 | 22.43 | 12.56 | 0 | 1.04 | -13.54 | 125.32 | -14.43 | 23.63 | -37.96 |
| 2018 (5) | 0.62 | -9.96 | 7.86 | 8.86 | 10.79 | -22.65 | -2.91 | 0 | 1.21 | 0.0 | 146.45 | 15.0 | 38.09 | -46.55 |
| 2017 (4) | 0.69 | 66.37 | 7.22 | 98.9 | 13.95 | 157.38 | -0.74 | 0 | 1.21 | 0.0 | 127.35 | -34.94 | 71.26 | -19.29 |
| 2016 (3) | 0.42 | -2.33 | 3.63 | -15.58 | 5.42 | -29.52 | -7.76 | 0 | 1.21 | 0.0 | 195.74 | 2.25 | 88.29 | -11.4 |
| 2015 (2) | 0.43 | -12.33 | 4.3 | 33.54 | 7.69 | 23.63 | 3.26 | 515.09 | 1.21 | 0 | 191.44 | 45.88 | 99.65 | 3.54 |
| 2014 (1) | 0.49 | -4.56 | 3.22 | -3.59 | 6.22 | 11.27 | 0.53 | 0 | 0.00 | 0 | 131.23 | 7.97 | 96.24 | 4.76 |
| 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 | 4.69 | -11.86 | 15.23 | 33.13 | -16.78 | -57.11 | -1294.77 | -210.08 | 0.19 | 0.0 | 71.43 | 215.53 | -6.82 | 17.57 | 23.27 | -34.8 | -24.3 |
| 24Q2 (19) | 0.55 | -5.92 | -22.95 | 11.44 | -10.42 | -43.45 | 4.78 | -90.36 | 802.94 | 0.19 | 0.0 | -27.5 | 231.31 | 8.58 | 46.71 | 35.69 | -9.23 | 59.4 |
| 24Q1 (18) | 0.59 | -1.85 | -17.33 | 12.77 | -18.66 | -36.84 | 49.58 | -58.02 | 178.7 | 0.19 | 309.62 | -27.5 | 213.04 | 3.49 | 33.78 | 39.32 | -20.93 | 49.79 |
| 23Q4 (17) | 0.60 | -8.82 | -15.03 | 15.7 | -14.21 | -36.77 | 118.09 | 127.62 | 2656.06 | 0.05 | -58.15 | -83.69 | 205.86 | 12.3 | 29.65 | 49.73 | 61.78 | 107.21 |
| 23Q3 (16) | 0.66 | -8.49 | -4.66 | 18.3 | -9.54 | -12.48 | 51.88 | 7729.41 | 486.88 | 0.11 | -57.71 | -61.04 | 183.32 | 16.27 | 1.08 | 30.74 | 37.29 | -13.14 |
| 23Q2 (15) | 0.72 | 0.94 | 0.28 | 20.23 | 0.05 | -1.84 | -0.68 | -103.82 | -102.35 | 0.26 | 0.0 | 164.71 | 157.67 | -0.99 | -7.23 | 22.39 | -14.7 | -42.49 |
| 23Q1 (14) | 0.71 | 0.89 | 0.98 | 20.22 | -18.57 | -1.65 | 17.79 | 485.06 | -50.2 | 0.26 | -7.87 | 92.53 | 159.25 | 0.3 | -7.95 | 26.25 | 9.38 | -12.76 |
| 22Q4 (13) | 0.71 | 2.3 | 5.07 | 24.83 | 18.75 | 36.05 | -4.62 | -152.26 | -122.68 | 0.28 | 0.0 | -17.35 | 158.78 | -12.46 | 0.26 | 24.00 | -32.18 | -8.5 |
| 22Q3 (12) | 0.69 | -3.75 | 7.42 | 20.91 | 1.46 | 46.02 | 8.84 | -69.4 | -88.49 | 0.28 | 187.31 | 58.08 | 181.37 | 6.71 | 7.93 | 35.39 | -9.09 | 17.34 |
| 22Q2 (11) | 0.72 | 1.64 | 10.16 | 20.61 | 0.24 | 89.43 | 28.89 | -19.12 | -75.06 | 0.10 | -27.27 | -57.01 | 169.96 | -1.76 | 2.4 | 38.93 | 29.38 | 4.79 |
| 22Q1 (10) | 0.71 | 4.98 | 14.94 | 20.56 | 12.66 | 51.62 | 35.72 | 75.36 | -47.16 | 0.13 | -60.45 | -52.31 | 173.01 | 9.24 | 11.64 | 30.09 | 14.72 | -18.06 |
| 21Q4 (9) | 0.67 | 4.59 | 3.25 | 18.25 | 27.44 | 35.49 | 20.37 | -73.47 | 200.44 | 0.34 | 91.26 | 18.06 | 158.37 | -5.76 | 7.98 | 26.23 | -13.03 | -25.63 |
| 21Q3 (8) | 0.64 | -1.29 | -6.31 | 14.32 | 31.62 | -15.47 | 76.77 | -33.74 | -20.93 | 0.18 | -21.87 | -66.91 | 168.05 | 1.25 | 20.54 | 30.16 | -18.82 | -15.82 |
| 21Q2 (7) | 0.65 | 6.05 | -9.94 | 10.88 | -19.76 | -34.06 | 115.86 | 71.39 | 93.16 | 0.23 | -19.32 | 10.54 | 165.97 | 7.1 | 26.3 | 37.15 | 1.17 | 44.27 |
| 21Q1 (6) | 0.61 | -5.69 | -21.28 | 13.56 | 0.67 | -28.97 | 67.60 | 433.33 | 1161.22 | 0.28 | -2.08 | 0 | 154.97 | 5.66 | 26.76 | 36.72 | 4.11 | 66.98 |
| 20Q4 (5) | 0.65 | -5.1 | -14.02 | 13.47 | -20.48 | -28.69 | -20.28 | -120.89 | -30.0 | 0.29 | -46.39 | 0 | 146.67 | 5.21 | 17.04 | 35.27 | -1.56 | 49.26 |
| 20Q3 (4) | 0.69 | -5.11 | 0.0 | 16.94 | 2.67 | 0.0 | 97.09 | 61.87 | 0.0 | 0.54 | 160.98 | 0.0 | 139.41 | 6.09 | 0.0 | 35.83 | 39.15 | 0.0 |
| 20Q2 (3) | 0.72 | -7.3 | 0.0 | 16.5 | -13.57 | 0.0 | 59.98 | 1041.6 | 0.0 | 0.21 | 0 | 0.0 | 131.41 | 7.49 | 0.0 | 25.75 | 17.1 | 0.0 |
| 20Q1 (2) | 0.78 | 3.01 | 0.0 | 19.09 | 1.06 | 0.0 | -6.37 | 59.17 | 0.0 | 0.00 | 0 | 0.0 | 122.25 | -2.45 | 0.0 | 21.99 | -6.94 | 0.0 |
| 19Q4 (1) | 0.76 | 0.0 | 0.0 | 18.89 | 0.0 | 0.0 | -15.60 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 125.32 | 0.0 | 0.0 | 23.63 | 0.0 | 0.0 |
