- 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) | 0.54 | -3.95 | 0.95 | -15.18 | 3.93 | 3.69 | 3.25 | 0 | 16.50 | -36.54 | 155.01 | 0.46 | 116.46 | 2.33 |
| 2022 (9) | 0.56 | -4.03 | 1.12 | 2.75 | 3.79 | 7.98 | -1.67 | 0 | 26.00 | 240.39 | 154.30 | 25.21 | 113.81 | 63.66 |
| 2021 (8) | 0.59 | -14.14 | 1.09 | -71.98 | 3.51 | -13.97 | -3.73 | 0 | 7.64 | 0.0 | 123.23 | -8.68 | 69.54 | -26.39 |
| 2020 (7) | 0.68 | 36.78 | 3.89 | 10.2 | 4.08 | -34.62 | -26.17 | 0 | 7.64 | 0.0 | 134.95 | -28.03 | 94.47 | -26.36 |
| 2019 (6) | 0.50 | 15.4 | 3.53 | -14.73 | 6.24 | -17.35 | -17.43 | 0 | 7.64 | 0.0 | 187.51 | -24.86 | 128.28 | -13.22 |
| 2018 (5) | 0.43 | -15.39 | 4.14 | 21.05 | 7.55 | 0.67 | -6.60 | 0 | 7.64 | 0.0 | 249.54 | -42.1 | 147.83 | -50.5 |
| 2017 (4) | 0.51 | -25.95 | 3.42 | -27.54 | 7.5 | -0.66 | -3.54 | 0 | 7.64 | 0.0 | 430.98 | 171.18 | 298.64 | 249.57 |
| 2016 (3) | 0.69 | 19.24 | 4.72 | -10.78 | 7.55 | -49.36 | -9.29 | 0 | 7.64 | 0.0 | 158.93 | -42.26 | 85.43 | -47.26 |
| 2015 (2) | 0.58 | -1.58 | 5.29 | -12.13 | 14.91 | 50.0 | 6.51 | 0 | 7.64 | 0 | 275.27 | -22.79 | 161.97 | -23.49 |
| 2014 (1) | 0.59 | 15.97 | 6.02 | 30.02 | 9.94 | 2.79 | -3.63 | 0 | 0.00 | 0 | 356.51 | 85.69 | 211.71 | 107.34 |
| 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) | 0.52 | -3.63 | -4.71 | 0.91 | 1.11 | -4.21 | 4.66 | 211.48 | 49.84 | 30.00 | -54.55 | -52.38 | 156.85 | 8.0 | 3.66 | 115.67 | 25.41 | 8.26 |
| 24Q2 (19) | 0.54 | -0.02 | -2.15 | 0.9 | -6.25 | -7.22 | -4.18 | -1917.39 | -252.0 | 66.00 | 0.0 | 103.08 | 145.23 | -5.73 | -5.16 | 92.23 | -13.72 | -17.78 |
| 24Q1 (18) | 0.54 | -0.87 | -4.63 | 0.96 | 1.05 | -4.0 | 0.23 | -95.12 | -91.93 | 66.00 | 0.0 | -4.35 | 154.05 | -0.62 | -1.08 | 106.89 | -8.22 | -6.25 |
| 23Q4 (17) | 0.54 | -0.24 | -3.95 | 0.95 | 0.0 | -15.18 | 4.71 | 51.45 | 467.47 | 66.00 | 4.76 | 13.79 | 155.01 | 2.45 | 0.46 | 116.46 | 9.0 | 2.33 |
| 23Q3 (16) | 0.54 | -1.04 | -4.05 | 0.95 | -2.06 | -5.0 | 3.11 | 13.09 | 114.48 | 63.00 | 93.85 | 8.62 | 151.31 | -1.19 | 15.41 | 106.84 | -4.76 | 26.6 |
| 23Q2 (15) | 0.55 | -2.56 | -1.37 | 0.97 | -3.0 | -2.02 | 2.75 | -3.51 | 146.61 | 32.50 | -52.9 | -43.97 | 153.13 | -1.67 | 20.8 | 112.18 | -1.61 | 43.23 |
| 23Q1 (14) | 0.56 | -0.16 | 2.18 | 1.0 | -10.71 | -0.99 | 2.85 | 243.37 | 160.13 | 69.00 | 18.97 | 112.31 | 155.73 | 0.93 | 33.16 | 114.01 | 0.18 | 54.51 |
| 22Q4 (13) | 0.56 | -0.34 | -4.03 | 1.12 | 12.0 | 2.75 | 0.83 | -42.76 | -98.57 | 58.00 | 0.0 | 5004.0 | 154.30 | 17.69 | 25.21 | 113.81 | 34.86 | 63.66 |
| 22Q3 (12) | 0.57 | 1.73 | -30.93 | 1.0 | 1.01 | -34.64 | 1.45 | 124.58 | 107.35 | 58.00 | 0.0 | 0 | 131.11 | 3.43 | 43.34 | 84.39 | 7.75 | 349.36 |
| 22Q2 (11) | 0.56 | 0.94 | -26.19 | 0.99 | -1.98 | -37.34 | -5.90 | -24.47 | 73.12 | 58.00 | 78.46 | 0 | 126.76 | 8.39 | 32.77 | 78.32 | 6.14 | 244.11 |
| 22Q1 (10) | 0.55 | -6.23 | -21.12 | 1.01 | -7.34 | -37.65 | -4.74 | -108.19 | 28.18 | 32.50 | 2760.0 | 0 | 116.95 | -5.1 | 3.73 | 73.79 | 6.11 | 53.22 |
| 21Q4 (9) | 0.59 | -28.27 | -14.14 | 1.09 | -28.76 | -71.98 | 57.86 | 393.26 | 331.16 | 1.14 | 0 | 0 | 123.23 | 34.72 | -8.68 | 69.54 | 270.29 | -26.39 |
| 21Q3 (8) | 0.82 | 8.72 | 28.71 | 1.53 | -3.16 | -60.47 | -19.73 | 10.11 | 30.01 | 0.00 | 0 | 0 | 91.47 | -4.19 | -40.29 | 18.78 | -17.49 | -81.55 |
| 21Q2 (7) | 0.75 | 7.87 | 29.56 | 1.58 | -2.47 | -57.87 | -21.95 | -232.58 | 22.05 | 0.00 | 0 | 0 | 95.47 | -15.33 | -39.46 | 22.76 | -52.74 | -77.73 |
| 21Q1 (6) | 0.70 | 2.07 | 34.28 | 1.62 | -58.35 | -54.24 | -6.60 | 73.63 | 71.7 | 0.00 | 0 | 0 | 112.75 | -16.45 | -35.93 | 48.16 | -49.02 | -59.97 |
| 20Q4 (5) | 0.68 | 7.52 | 36.78 | 3.89 | 0.52 | 10.2 | -25.03 | 11.21 | -22.64 | 0.00 | 0 | 0 | 134.95 | -11.9 | -28.03 | 94.47 | -7.21 | -26.36 |
| 20Q3 (4) | 0.64 | 9.44 | 0.0 | 3.87 | 3.2 | 0.0 | -28.19 | -0.11 | 0.0 | 0.00 | 0 | 0.0 | 153.18 | -2.86 | 0.0 | 101.81 | -0.39 | 0.0 |
| 20Q2 (3) | 0.58 | 11.8 | 0.0 | 3.75 | 5.93 | 0.0 | -28.16 | -20.75 | 0.0 | 0.00 | 0 | 0.0 | 157.69 | -10.4 | 0.0 | 102.21 | -15.05 | 0.0 |
| 20Q1 (2) | 0.52 | 3.98 | 0.0 | 3.54 | 0.28 | 0.0 | -23.32 | -14.26 | 0.0 | 0.00 | 0 | 0.0 | 175.99 | -6.14 | 0.0 | 120.32 | -6.21 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 3.53 | 0.0 | 0.0 | -20.41 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 187.51 | 0.0 | 0.0 | 128.28 | 0.0 | 0.0 |
