- 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) | 0.43 | -21.32 | 20.04 | -43.53 | 117.31 | 4.57 | 23.17 | -27.8 | 0.00 | 0 | 192.54 | 43.38 | 124.65 | 74.07 |
| 2022 (9) | 0.55 | -11.0 | 35.49 | 51.99 | 112.18 | 26.61 | 32.09 | 0 | 0.07 | -83.84 | 134.29 | -4.81 | 71.61 | -5.68 |
| 2021 (8) | 0.61 | 7.89 | 23.35 | 8.0 | 88.6 | -3.07 | -0.68 | 0 | 0.45 | 0.0 | 141.07 | -5.53 | 75.92 | -20.85 |
| 2020 (7) | 0.57 | -0.12 | 21.62 | -28.36 | 91.41 | -2.18 | 18.31 | -3.48 | 0.45 | -75.29 | 149.32 | 5.1 | 95.92 | 11.22 |
| 2019 (6) | 0.57 | 7.33 | 30.18 | 13.2 | 93.45 | 12.14 | 18.97 | -30.92 | 1.82 | 56.42 | 142.07 | 0.18 | 86.24 | 6.9 |
| 2018 (5) | 0.53 | -0.26 | 26.66 | -4.51 | 83.33 | 6.86 | 27.46 | -45.74 | 1.16 | -39.24 | 141.82 | -7.9 | 80.67 | -4.01 |
| 2017 (4) | 0.53 | 87.07 | 27.92 | 0 | 77.98 | 11.35 | 50.61 | -97.96 | 1.91 | 0 | 153.99 | -51.4 | 84.04 | -58.39 |
| 2016 (3) | 0.28 | 1.21 | 0 | 0 | 70.03 | 9.54 | 2485.21 | 1916.72 | 0.00 | 0 | 316.82 | -0.28 | 201.98 | 6.14 |
| 2015 (2) | 0.28 | -18.52 | 0 | 0 | 63.93 | 22.59 | 123.23 | 60.79 | 0.00 | 0 | 317.70 | 20.51 | 190.30 | 14.21 |
| 2014 (1) | 0.34 | -1.68 | 6.02 | -7.67 | 52.15 | 6.17 | 76.64 | -88.18 | 0.00 | 0 | 263.63 | 2.7 | 166.62 | 3.21 |
| 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) | 0.41 | -3.94 | -11.86 | 24.0 | 42.6 | 14.29 | 50.36 | -31.78 | 9.03 | 0.00 | 0 | 0 | 192.52 | -1.49 | 4.6 | 134.10 | 1.7 | 13.56 |
| 24Q2 (19) | 0.42 | -8.14 | -20.13 | 16.83 | -13.82 | -13.78 | 73.82 | 42.48 | 103.47 | 0.00 | 0 | 0 | 195.43 | 8.96 | 15.28 | 131.86 | 13.75 | 30.53 |
| 24Q1 (18) | 0.46 | 7.21 | -17.76 | 19.53 | -2.54 | -44.49 | 51.81 | 427.6 | 140.53 | 0.00 | 0 | -100.0 | 179.36 | -6.85 | 37.87 | 115.92 | -7.0 | 62.24 |
| 23Q4 (17) | 0.43 | -6.83 | -21.32 | 20.04 | -4.57 | -43.53 | 9.82 | -78.74 | -42.1 | 0.00 | 0 | -100.0 | 192.54 | 4.61 | 43.38 | 124.65 | 5.56 | 74.07 |
| 23Q3 (16) | 0.46 | -12.96 | -20.75 | 21.0 | 7.58 | -47.67 | 46.19 | 27.32 | -7.84 | 0.00 | 0 | -100.0 | 184.06 | 8.58 | 16.87 | 118.09 | 16.9 | 43.63 |
| 23Q2 (15) | 0.53 | -5.41 | -14.03 | 19.52 | -44.51 | -52.1 | 36.28 | 68.43 | -13.93 | 0.00 | -100.0 | -100.0 | 169.52 | 30.31 | 16.23 | 101.02 | 41.39 | 31.38 |
| 23Q1 (14) | 0.56 | 2.56 | -6.82 | 35.18 | -0.87 | -3.27 | 21.54 | 27.0 | 7.97 | 0.32 | -32.24 | -96.4 | 130.09 | -3.13 | -6.68 | 71.45 | -0.22 | 6.21 |
| 22Q4 (13) | 0.55 | -6.15 | -11.0 | 35.49 | -11.56 | 51.99 | 16.96 | -66.16 | 155.41 | 0.47 | -83.64 | -85.44 | 134.29 | -14.73 | -4.81 | 71.61 | -12.9 | -5.68 |
| 22Q3 (12) | 0.58 | -5.58 | -3.29 | 40.13 | -1.52 | 66.45 | 50.12 | 18.91 | 476.09 | 2.87 | -29.04 | -10.97 | 157.49 | 7.98 | 14.72 | 82.22 | 6.93 | 1.22 |
| 22Q2 (11) | 0.62 | 2.53 | 2.92 | 40.75 | 12.04 | 101.04 | 42.15 | 111.28 | 438.31 | 4.04 | -54.24 | -22.4 | 145.85 | 4.63 | 5.39 | 76.89 | 14.3 | -7.2 |
| 22Q1 (10) | 0.60 | -2.04 | 0.53 | 36.37 | 55.76 | 73.27 | 19.95 | 165.17 | 53.82 | 8.83 | 174.17 | 235.65 | 139.40 | -1.18 | 0.58 | 67.27 | -11.39 | -21.92 |
| 21Q4 (9) | 0.61 | 1.98 | 7.89 | 23.35 | -3.15 | 8.0 | -30.61 | -451.84 | -258.68 | 3.22 | 0.0 | 62.55 | 141.07 | 2.76 | -5.53 | 75.92 | -6.54 | -20.85 |
| 21Q3 (8) | 0.60 | 0.48 | 3.94 | 24.11 | 18.94 | 10.55 | 8.70 | 11.11 | -76.83 | 3.22 | -38.15 | 102.01 | 137.28 | -0.8 | -8.59 | 81.23 | -1.97 | -14.14 |
| 21Q2 (7) | 0.60 | 0.15 | 3.22 | 20.27 | -3.43 | 14.65 | 7.83 | -39.63 | -33.13 | 5.21 | 97.93 | 78.61 | 138.39 | -0.14 | -3.08 | 82.86 | -3.82 | -0.06 |
| 21Q1 (6) | 0.60 | 5.13 | 2.96 | 20.99 | -2.91 | 20.63 | 12.97 | -32.76 | 78.65 | 2.63 | 32.77 | -81.72 | 138.59 | -7.19 | -17.73 | 86.15 | -10.19 | -17.49 |
| 20Q4 (5) | 0.57 | -1.76 | -0.12 | 21.62 | -0.87 | -28.36 | 19.29 | -48.63 | 255.94 | 1.98 | 24.27 | 0 | 149.32 | -0.57 | 5.1 | 95.92 | 1.38 | 11.22 |
| 20Q3 (4) | 0.58 | -0.21 | 0.0 | 21.81 | 23.36 | 0.0 | 37.55 | 220.67 | 0.0 | 1.59 | -45.31 | 0.0 | 150.18 | 5.18 | 0.0 | 94.61 | 14.11 | 0.0 |
| 20Q2 (3) | 0.58 | -0.1 | 0.0 | 17.68 | 1.61 | 0.0 | 11.71 | 61.29 | 0.0 | 2.91 | -79.75 | 0.0 | 142.79 | -15.24 | 0.0 | 82.91 | -20.59 | 0.0 |
| 20Q1 (2) | 0.58 | 1.98 | 0.0 | 17.4 | -42.35 | 0.0 | 7.26 | 158.69 | 0.0 | 14.39 | 0 | 0.0 | 168.46 | 18.58 | 0.0 | 104.41 | 21.07 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | 30.18 | 0.0 | 0.0 | -12.37 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 142.07 | 0.0 | 0.0 | 86.24 | 0.0 | 0.0 |
