- 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) | 0.45 | 2.03 | 3.12 | -0.64 | 8.36 | -16.73 | 1.35 | -90.29 | 60.75 | 2982.39 | 270.57 | 12.1 | 214.71 | 12.33 |
| 2022 (9) | 0.44 | -7.33 | 3.14 | 31.38 | 10.04 | -14.77 | 13.91 | 102.47 | 1.97 | -81.1 | 241.36 | 24.35 | 191.14 | 22.96 |
| 2021 (8) | 0.47 | -7.19 | 2.39 | 129.81 | 11.78 | 6.41 | 6.87 | -45.43 | 10.43 | 534.78 | 194.09 | -2.67 | 155.45 | -3.17 |
| 2020 (7) | 0.51 | 12.02 | 1.04 | 44.44 | 11.07 | 32.1 | 12.59 | 22.0 | 1.64 | 0 | 199.41 | -14.67 | 160.54 | -12.26 |
| 2019 (6) | 0.45 | -13.8 | 0.72 | 16.13 | 8.38 | -3.46 | 10.32 | 63.29 | 0.00 | 0 | 233.70 | 19.27 | 182.97 | 17.37 |
| 2018 (5) | 0.53 | -10.02 | 0.62 | 55.0 | 8.68 | -1.81 | 6.32 | 0 | 0.00 | 0 | 195.94 | 14.36 | 155.89 | 12.13 |
| 2017 (4) | 0.59 | 20.54 | 0.4 | 0.0 | 8.84 | 36.84 | -103.99 | 0 | 0.00 | 0 | 171.34 | -37.63 | 139.03 | -41.0 |
| 2016 (3) | 0.49 | -20.21 | 0.4 | -84.79 | 6.46 | 20.07 | -10.06 | 0 | 0.00 | 0 | 274.70 | 65.03 | 235.64 | 151.03 |
| 2015 (2) | 0.61 | -4.81 | 2.63 | 198.86 | 5.38 | -36.85 | -4.32 | 0 | 0.00 | 0 | 166.45 | -9.77 | 93.87 | -32.29 |
| 2014 (1) | 0.64 | 8.88 | 0.88 | -48.54 | 8.52 | 7.58 | -10.71 | 0 | 0.00 | 0 | 184.48 | 10.79 | 138.63 | 0.43 |
| 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) | 0.45 | 5.06 | 9.34 | 3.61 | 19.93 | 16.45 | -2.60 | -133.64 | -138.12 | 20.00 | 0.0 | -23.73 | 273.23 | -3.62 | -13.86 | 211.28 | 1.42 | -13.47 |
| 24Q2 (19) | 0.43 | 1.87 | 6.81 | 3.01 | -5.05 | 6.36 | 7.73 | 40.8 | 137.85 | 20.00 | -49.15 | -71.7 | 283.50 | -5.44 | -8.45 | 208.33 | -4.4 | -11.66 |
| 24Q1 (18) | 0.42 | -5.22 | -1.85 | 3.17 | 1.6 | -1.25 | 5.49 | 400.0 | 367.8 | 39.33 | 50.0 | -80.62 | 299.80 | 10.8 | 14.98 | 217.91 | 1.49 | 10.75 |
| 23Q4 (17) | 0.45 | 7.8 | 2.03 | 3.12 | 0.65 | -0.64 | -1.83 | -126.83 | -256.41 | 26.22 | 0.0 | -87.08 | 270.57 | -14.7 | 12.1 | 214.71 | -12.07 | 12.33 |
| 23Q3 (16) | 0.41 | 2.63 | -4.45 | 3.1 | 9.54 | -3.73 | 6.82 | 109.85 | -65.76 | 26.22 | -62.89 | 330.31 | 317.19 | 2.43 | 24.63 | 244.18 | 3.55 | 28.67 |
| 23Q2 (15) | 0.40 | -6.4 | -10.49 | 2.83 | -11.84 | -17.97 | 3.25 | 258.54 | -39.25 | 70.67 | -65.19 | 215.83 | 309.66 | 18.77 | 33.71 | 235.82 | 19.86 | 41.5 |
| 23Q1 (14) | 0.43 | -1.46 | -6.34 | 3.21 | 2.23 | -15.3 | -2.05 | -275.21 | -106.06 | 203.00 | 0.0 | 7815.72 | 260.73 | 8.03 | 23.66 | 196.75 | 2.94 | 31.0 |
| 22Q4 (13) | 0.44 | 0.95 | -7.33 | 3.14 | -2.48 | 31.38 | 1.17 | -94.13 | -92.59 | 203.00 | 3231.28 | 2958.9 | 241.36 | -5.17 | 24.35 | 191.14 | 0.72 | 22.96 |
| 22Q3 (12) | 0.43 | -3.86 | -18.34 | 3.22 | -6.67 | 13.78 | 19.92 | 272.34 | 72.77 | 6.09 | -72.77 | 37.11 | 254.51 | 9.9 | 48.32 | 189.77 | 13.87 | 45.13 |
| 22Q2 (11) | 0.45 | -2.06 | -9.02 | 3.45 | -8.97 | 85.48 | 5.35 | -84.18 | 284.89 | 22.38 | 772.48 | 872.83 | 231.59 | 9.84 | 19.75 | 166.66 | 10.97 | 23.64 |
| 22Q1 (10) | 0.46 | -2.5 | -9.28 | 3.79 | 58.58 | 116.57 | 33.82 | 114.19 | 346.32 | 2.56 | -61.36 | 11.5 | 210.85 | 8.64 | 7.44 | 150.19 | -3.38 | -0.88 |
| 21Q4 (9) | 0.47 | -11.05 | -7.19 | 2.39 | -15.55 | 129.81 | 15.79 | 36.95 | 9.42 | 6.64 | 49.32 | 188.54 | 194.09 | 13.11 | -2.67 | 155.45 | 18.88 | -3.17 |
| 21Q3 (8) | 0.53 | 7.12 | 19.73 | 2.83 | 52.15 | 214.44 | 11.53 | 729.5 | -59.3 | 4.44 | 93.24 | 93.24 | 171.60 | -11.27 | -27.83 | 130.76 | -3.0 | -30.61 |
| 21Q2 (7) | 0.50 | -2.34 | 17.86 | 1.86 | 6.29 | 141.56 | 1.39 | 110.12 | -91.24 | 2.30 | 0.0 | 0 | 193.39 | -1.45 | -22.44 | 134.80 | -11.04 | -26.33 |
| 21Q1 (6) | 0.51 | -0.26 | 23.23 | 1.75 | 68.27 | 182.26 | -13.73 | -195.15 | -93.38 | 2.30 | 0.0 | 0 | 196.24 | -1.59 | -26.63 | 151.53 | -5.61 | -21.98 |
| 20Q4 (5) | 0.51 | 14.75 | 12.02 | 1.04 | 15.56 | 44.44 | 14.43 | -49.06 | -20.63 | 2.30 | 0.0 | 0 | 199.41 | -16.13 | -14.67 | 160.54 | -14.81 | -12.26 |
| 20Q3 (4) | 0.44 | 5.44 | 0.0 | 0.9 | 16.88 | 0.0 | 28.33 | 78.63 | 0.0 | 2.30 | 0 | 0.0 | 237.77 | -4.64 | 0.0 | 188.45 | 2.99 | 0.0 |
| 20Q2 (3) | 0.42 | 2.11 | 0.0 | 0.77 | 24.19 | 0.0 | 15.86 | 323.38 | 0.0 | 0.00 | 0 | 0.0 | 249.34 | -6.78 | 0.0 | 182.98 | -5.78 | 0.0 |
| 20Q1 (2) | 0.41 | -9.33 | 0.0 | 0.62 | -13.89 | 0.0 | -7.10 | -139.05 | 0.0 | 0.00 | 0 | 0.0 | 267.47 | 14.45 | 0.0 | 194.21 | 6.14 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 18.18 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 233.70 | 0.0 | 0.0 | 182.97 | 0.0 | 0.0 |
