- 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) | 0.53 | 5.84 | 17.66 | 5.94 | 47.52 | -15.46 | 9.82 | -42.27 | 0.34 | -17.27 | 102.65 | -20.24 | 61.28 | -9.47 |
| 2022 (9) | 0.50 | -9.28 | 16.67 | -20.12 | 56.21 | 6.02 | 17.01 | 31.76 | 0.41 | -46.91 | 128.70 | 1.04 | 67.69 | 32.23 |
| 2021 (8) | 0.55 | -14.58 | 20.87 | 16.85 | 53.02 | 19.71 | 12.91 | -57.56 | 0.77 | -26.18 | 127.37 | 15.13 | 51.19 | -14.81 |
| 2020 (7) | 0.64 | -16.64 | 17.86 | 20.19 | 44.29 | 162.07 | 30.42 | 226.75 | 1.04 | -18.34 | 110.63 | 50.17 | 60.09 | 53.21 |
| 2019 (6) | 0.77 | 452.11 | 14.86 | 0 | 16.9 | 5727.59 | 9.31 | 6.64 | 1.27 | 0 | 73.67 | -89.5 | 39.22 | -94.39 |
| 2018 (5) | 0.14 | 19.54 | 0 | 0 | 0.29 | -43.14 | 8.73 | 0 | 0.00 | 0 | 701.94 | 93.95 | 699.52 | 104.05 |
| 2017 (4) | 0.12 | -62.41 | 0 | 0 | 0.51 | -89.7 | -196.45 | 0 | 0.00 | 0 | 361.91 | 74.74 | 342.81 | 117.77 |
| 2016 (3) | 0.31 | -15.16 | 1.85 | 168.12 | 4.95 | -29.59 | -12.27 | 0 | 0.00 | 0 | 207.11 | -13.23 | 157.42 | -19.59 |
| 2015 (2) | 0.37 | -8.97 | 0.69 | -34.29 | 7.03 | -18.54 | -5.92 | 0 | 0.00 | 0 | 238.68 | 17.7 | 195.76 | 30.2 |
| 2014 (1) | 0.40 | 21.3 | 1.05 | -68.56 | 8.63 | -21.04 | -31.76 | 0 | 0.00 | 0 | 202.79 | 38.64 | 150.35 | 33.73 |
| 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) | 0.50 | 3.41 | 12.85 | 18.6 | 41.12 | 45.54 | 7.23 | 14.22 | -30.61 | 7.62 | 32.17 | 312.18 | 116.26 | 1.74 | -11.39 | 68.44 | -4.85 | -7.75 |
| 24Q2 (19) | 0.48 | -11.75 | -4.93 | 13.18 | -28.37 | 0.92 | 6.33 | -62.12 | -11.96 | 5.76 | 478.24 | 54.68 | 114.27 | 6.72 | -4.37 | 71.93 | -12.15 | -8.38 |
| 24Q1 (18) | 0.54 | 2.97 | 9.71 | 18.4 | 4.19 | 62.98 | 16.71 | 135.02 | 16.2 | 1.00 | -36.37 | -23.6 | 107.07 | 4.31 | -10.41 | 81.88 | 33.62 | 18.36 |
| 23Q4 (17) | 0.53 | 20.1 | 5.84 | 17.66 | 38.18 | 5.94 | 7.11 | -31.77 | -50.83 | 1.57 | -15.24 | -3.3 | 102.65 | -21.77 | -20.24 | 61.28 | -17.4 | -9.47 |
| 23Q3 (16) | 0.44 | -12.88 | -1.65 | 12.78 | -2.14 | -13.65 | 10.42 | 44.92 | -4.75 | 1.85 | -50.4 | -29.78 | 131.21 | 9.81 | -8.08 | 74.19 | -5.5 | 21.88 |
| 23Q2 (15) | 0.51 | 1.83 | -1.75 | 13.06 | 15.68 | -35.82 | 7.19 | -50.0 | -33.05 | 3.73 | 185.62 | 17.28 | 119.49 | -0.02 | -6.94 | 78.51 | 13.49 | 37.38 |
| 23Q1 (14) | 0.50 | -0.66 | -10.83 | 11.29 | -32.27 | -44.71 | 14.38 | -0.55 | -62.79 | 1.30 | -19.47 | -6.33 | 119.51 | -7.14 | -2.36 | 69.18 | 2.2 | 19.4 |
| 22Q4 (13) | 0.50 | 11.59 | -9.28 | 16.67 | 12.64 | -20.12 | 14.46 | 32.18 | 123.49 | 1.62 | -38.45 | -41.3 | 128.70 | -9.84 | 1.04 | 67.69 | 11.2 | 32.23 |
| 22Q3 (12) | 0.45 | -12.96 | -11.59 | 14.8 | -27.27 | -0.8 | 10.94 | 1.86 | 36.75 | 2.63 | -17.15 | -44.31 | 142.75 | 11.18 | 18.43 | 60.87 | 6.51 | 15.85 |
| 22Q2 (11) | 0.51 | -7.58 | -16.1 | 20.35 | -0.34 | 11.02 | 10.74 | -72.21 | -57.77 | 3.18 | 128.1 | -27.99 | 128.40 | 4.9 | 14.72 | 57.15 | -1.36 | -0.21 |
| 22Q1 (10) | 0.56 | 1.07 | -17.19 | 20.42 | -2.16 | -0.78 | 38.65 | 497.37 | 27.56 | 1.39 | -49.53 | -53.32 | 122.40 | -3.9 | 16.29 | 57.94 | 13.19 | -15.65 |
| 21Q4 (9) | 0.55 | 8.75 | -14.58 | 20.87 | 39.88 | 16.85 | 6.47 | -19.13 | -79.81 | 2.76 | -41.6 | -20.38 | 127.37 | 5.67 | 15.13 | 51.19 | -2.57 | -14.81 |
| 21Q3 (8) | 0.51 | -17.4 | -17.48 | 14.92 | -18.6 | 36.26 | 8.00 | -68.54 | -80.36 | 4.72 | 7.12 | 81.84 | 120.54 | 7.7 | 39.59 | 52.54 | -8.26 | 1.82 |
| 21Q2 (7) | 0.61 | -8.79 | -2.82 | 18.33 | -10.93 | 173.99 | 25.43 | -16.07 | 25.02 | 4.41 | 47.87 | 82.19 | 111.92 | 6.34 | 44.3 | 57.27 | -16.63 | 17.94 |
| 21Q1 (6) | 0.67 | 4.26 | -2.31 | 20.58 | 15.23 | 88.63 | 30.30 | -5.43 | -1.94 | 2.98 | -13.92 | 228.94 | 105.25 | -4.86 | 37.64 | 68.69 | 14.31 | 35.0 |
| 20Q4 (5) | 0.64 | 5.05 | -16.64 | 17.86 | 63.11 | 20.19 | 32.04 | -21.34 | 144.77 | 3.47 | 33.36 | 146.1 | 110.63 | 28.12 | 50.17 | 60.09 | 16.45 | 53.21 |
| 20Q3 (4) | 0.61 | -2.73 | 0.0 | 10.95 | 63.68 | 0.0 | 40.73 | 100.25 | 0.0 | 2.60 | 7.33 | 0.0 | 86.35 | 11.33 | 0.0 | 51.60 | 6.26 | 0.0 |
| 20Q2 (3) | 0.63 | -8.31 | 0.0 | 6.69 | -38.68 | 0.0 | 20.34 | -34.17 | 0.0 | 2.42 | 166.99 | 0.0 | 77.56 | 1.43 | 0.0 | 48.56 | -4.56 | 0.0 |
| 20Q1 (2) | 0.69 | -11.03 | 0.0 | 10.91 | -26.58 | 0.0 | 30.90 | 136.06 | 0.0 | 0.91 | -35.6 | 0.0 | 76.47 | 3.8 | 0.0 | 50.88 | 29.73 | 0.0 |
| 19Q4 (1) | 0.77 | 0.0 | 0.0 | 14.86 | 0.0 | 0.0 | 13.09 | 0.0 | 0.0 | 1.41 | 0.0 | 0.0 | 73.67 | 0.0 | 0.0 | 39.22 | 0.0 | 0.0 |
