- 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) | 0.65 | -22.63 | 2.94 | -9.82 | 7.34 | 12.23 | -4.14 | 0 | 4.87 | 0.0 | 125.05 | 413.34 | 114.06 | 501.27 |
| 2022 (9) | 0.84 | 2.62 | 3.26 | -40.29 | 6.54 | 6.69 | -3.16 | 0 | 4.87 | 0.0 | 24.36 | -55.38 | 18.97 | -13.46 |
| 2021 (8) | 0.82 | 14.53 | 5.46 | 21.6 | 6.13 | -36.74 | -15.03 | 0 | 4.87 | 0.0 | 54.60 | 53.72 | 21.92 | -16.94 |
| 2020 (7) | 0.72 | 16.08 | 4.49 | 4.91 | 9.69 | -18.09 | -15.50 | 0 | 4.87 | 0.0 | 35.52 | -23.6 | 26.39 | -15.98 |
| 2019 (6) | 0.62 | 85.26 | 4.28 | 40.33 | 11.83 | -20.01 | -5.67 | 0 | 4.87 | 0.0 | 46.49 | -59.49 | 31.41 | -69.21 |
| 2018 (5) | 0.33 | -17.44 | 3.05 | -33.84 | 14.79 | 1.16 | 5.45 | 0 | 4.87 | 63.5 | 114.75 | 6.89 | 102.00 | 7.49 |
| 2017 (4) | 0.40 | 41.58 | 4.61 | 176.05 | 14.62 | 22.75 | -19.29 | 0 | 2.98 | 0.0 | 107.35 | -68.11 | 94.89 | -68.09 |
| 2016 (3) | 0.29 | -38.65 | 1.67 | -67.51 | 11.91 | -21.54 | -8.42 | 0 | 2.98 | 0.0 | 336.67 | 56.31 | 297.33 | 80.92 |
| 2015 (2) | 0.47 | 2.47 | 5.14 | 31.12 | 15.18 | -31.53 | -6.05 | 0 | 2.98 | 0.0 | 215.39 | -3.01 | 164.34 | -7.11 |
| 2014 (1) | 0.45 | -15.2 | 3.92 | -24.62 | 22.17 | -17.86 | 8.80 | 8.64 | 2.98 | 0 | 222.08 | 29.67 | 176.92 | 37.71 |
| 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) | 0.70 | 12.1 | -4.7 | 2.38 | 38.37 | 22.68 | -10.80 | -1.22 | 0.37 | 7.87 | 0.0 | -90.74 | 44.99 | -42.59 | 37.63 | 32.89 | -51.86 | 27.68 |
| 24Q2 (19) | 0.62 | -0.92 | -12.47 | 1.72 | -28.03 | -28.63 | -10.67 | -341.4 | -105.59 | 7.87 | 0.0 | -90.74 | 78.36 | -31.85 | 49.26 | 68.32 | -34.72 | 48.88 |
| 24Q1 (18) | 0.63 | -3.39 | -24.18 | 2.39 | -18.71 | -27.79 | 4.42 | 263.1 | 237.4 | 7.87 | -90.74 | -90.74 | 114.98 | -8.05 | 478.95 | 104.65 | -8.25 | 592.13 |
| 23Q4 (17) | 0.65 | -11.19 | -22.63 | 2.94 | 51.55 | -9.82 | -2.71 | 75.0 | -225.46 | 85.00 | 0.0 | 157.58 | 125.05 | 282.53 | 413.34 | 114.06 | 342.78 | 501.27 |
| 23Q3 (16) | 0.73 | 2.96 | -13.94 | 1.94 | -19.5 | -46.7 | -10.84 | -108.86 | -21.52 | 85.00 | 0.0 | 2197.3 | 32.69 | -37.73 | 41.64 | 25.76 | -43.87 | 133.76 |
| 23Q2 (15) | 0.71 | -14.17 | -13.7 | 2.41 | -27.19 | -35.9 | -5.19 | -496.18 | 61.7 | 85.00 | 0.0 | 2197.3 | 52.50 | 164.35 | 82.8 | 45.89 | 203.51 | 178.8 |
| 23Q1 (14) | 0.83 | -1.42 | 5.28 | 3.31 | 1.53 | -5.16 | 1.31 | -39.35 | -81.58 | 85.00 | 157.58 | 2197.3 | 19.86 | -18.47 | -52.5 | 15.12 | -20.3 | -45.59 |
| 22Q4 (13) | 0.84 | -1.21 | 2.62 | 3.26 | -10.44 | -40.29 | 2.16 | 124.22 | 111.16 | 33.00 | 791.89 | 0 | 24.36 | 5.55 | -55.38 | 18.97 | 72.14 | -13.46 |
| 22Q3 (12) | 0.85 | 3.24 | 8.68 | 3.64 | -3.19 | -28.91 | -8.92 | 34.17 | 49.69 | 3.70 | 0.0 | 0 | 23.08 | -19.64 | 41.08 | 11.02 | -33.05 | 71.65 |
| 22Q2 (11) | 0.83 | 4.71 | 10.86 | 3.76 | 7.74 | -25.54 | -13.55 | -290.58 | 30.66 | 3.70 | 0.0 | 0 | 28.72 | -31.31 | 9.66 | 16.46 | -40.77 | 4.18 |
| 22Q1 (10) | 0.79 | -3.92 | 11.45 | 3.49 | -36.08 | -23.63 | 7.11 | 136.73 | 287.11 | 3.70 | 0 | 0 | 41.81 | -23.42 | 35.75 | 27.79 | 26.78 | 30.84 |
| 21Q4 (9) | 0.82 | 4.63 | 14.53 | 5.46 | 6.64 | 21.6 | -19.36 | -9.19 | -3357.14 | 0.00 | 0 | 0 | 54.60 | 233.74 | 53.72 | 21.92 | 241.43 | -16.94 |
| 21Q3 (8) | 0.79 | 5.31 | 13.2 | 5.12 | 1.39 | 9.4 | -17.73 | 9.26 | -78.37 | 0.00 | 0 | 0 | 16.36 | -37.53 | -33.03 | 6.42 | -59.37 | -64.61 |
| 21Q2 (7) | 0.75 | 5.26 | 10.85 | 5.05 | 10.5 | 17.72 | -19.54 | -414.21 | 57.36 | 0.00 | 0 | 0 | 26.19 | -14.97 | 49.74 | 15.80 | -25.61 | 45.89 |
| 21Q1 (6) | 0.71 | -1.25 | 18.08 | 4.57 | 1.78 | 32.46 | -3.80 | -578.57 | 49.06 | 0.00 | 0 | 0 | 30.80 | -13.29 | -11.03 | 21.24 | -19.51 | -18.43 |
| 20Q4 (5) | 0.72 | 3.42 | 16.08 | 4.49 | -4.06 | 4.91 | -0.56 | 94.37 | 80.62 | 0.00 | 0 | 0 | 35.52 | 45.4 | -23.6 | 26.39 | 45.48 | -15.98 |
| 20Q3 (4) | 0.69 | 3.12 | 0.0 | 4.68 | 9.09 | 0.0 | -9.94 | 78.31 | 0.0 | 0.00 | 0 | 0.0 | 24.43 | 39.68 | 0.0 | 18.14 | 67.5 | 0.0 |
| 20Q2 (3) | 0.67 | 12.13 | 0.0 | 4.29 | 24.35 | 0.0 | -45.83 | -514.34 | 0.0 | 0.00 | 0 | 0.0 | 17.49 | -49.48 | 0.0 | 10.83 | -58.41 | 0.0 |
| 20Q1 (2) | 0.60 | -2.93 | 0.0 | 3.45 | -19.39 | 0.0 | -7.46 | -158.13 | 0.0 | 0.00 | 0 | 0.0 | 34.62 | -25.53 | 0.0 | 26.04 | -17.1 | 0.0 |
| 19Q4 (1) | 0.62 | 0.0 | 0.0 | 4.28 | 0.0 | 0.0 | -2.89 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 46.49 | 0.0 | 0.0 | 31.41 | 0.0 | 0.0 |
