- 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 | -5.12 | 6.25 | -15.2 | 15.19 | -2.06 | -0.63 | 0 | 70.00 | 0.0 | 133.59 | 0.65 | 90.39 | 1.87 |
| 2022 (9) | 0.45 | 2.82 | 7.37 | 11.84 | 15.51 | 3.95 | -2.12 | 0 | 70.00 | 0.0 | 132.73 | -15.32 | 88.73 | -10.77 |
| 2021 (8) | 0.44 | 6.65 | 6.59 | 32.06 | 14.92 | 53.97 | 1.31 | -38.79 | 70.00 | 85.43 | 156.74 | -24.21 | 99.44 | -25.46 |
| 2020 (7) | 0.41 | 12.94 | 4.99 | 29.61 | 9.69 | 4.98 | 2.14 | -71.81 | 37.75 | 155.93 | 206.81 | -18.38 | 133.40 | -24.97 |
| 2019 (6) | 0.36 | -15.74 | 3.85 | -5.64 | 9.23 | -21.78 | 7.59 | -62.5 | 14.75 | 413.48 | 253.39 | 17.99 | 177.79 | 27.59 |
| 2018 (5) | 0.43 | -6.78 | 4.08 | 2.26 | 11.8 | 79.6 | 20.24 | 192.91 | 2.87 | -75.99 | 214.76 | 8.14 | 139.34 | 14.85 |
| 2017 (4) | 0.46 | 57.05 | 3.99 | 5.28 | 6.57 | 90.43 | 6.91 | 0 | 11.96 | 1.68 | 198.60 | -78.06 | 121.32 | -80.95 |
| 2016 (3) | 0.29 | 27.3 | 3.79 | 170.71 | 3.45 | -37.73 | -0.62 | 0 | 11.77 | 0 | 905.19 | 187.21 | 636.94 | 136.65 |
| 2015 (2) | 0.23 | -11.57 | 1.4 | -11.95 | 5.54 | -7.97 | 23.07 | 0 | 0.00 | 0 | 315.17 | 31.48 | 269.15 | 32.74 |
| 2014 (1) | 0.26 | -32.14 | 1.59 | -46.46 | 6.02 | -12.37 | -14.37 | 0 | 0.00 | 0 | 239.71 | 62.05 | 202.76 | 64.64 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.39 | -3.82 | -8.99 | 6.37 | -5.77 | -10.78 | 0.80 | 207.69 | -68.0 | 277.00 | 0.0 | 0.0 | 168.03 | 10.26 | 27.07 | 114.88 | 13.6 | 40.56 |
| 24Q1 (19) | 0.41 | -4.06 | -6.99 | 6.76 | 8.16 | 0.45 | 0.26 | 106.06 | 112.44 | 277.00 | 0.0 | 0.0 | 152.39 | 14.07 | 19.87 | 101.13 | 11.88 | 24.99 |
| 23Q4 (18) | 0.43 | 1.74 | -5.12 | 6.25 | -5.59 | -15.2 | -4.29 | -410.87 | -812.77 | 277.00 | 0.0 | 0.0 | 133.59 | -1.97 | 0.65 | 90.39 | -2.46 | 1.87 |
| 23Q3 (17) | 0.42 | -3.06 | -1.25 | 6.62 | -7.28 | -8.31 | 1.38 | -44.8 | 190.2 | 277.00 | 0.0 | 0.0 | 136.28 | 3.06 | -5.51 | 92.67 | 13.39 | -6.94 |
| 23Q2 (16) | 0.43 | -1.71 | 8.39 | 7.14 | 6.09 | 6.25 | 2.50 | 219.62 | 127.65 | 277.00 | 0.0 | 0.0 | 132.23 | 4.01 | -17.15 | 81.73 | 1.01 | -25.49 |
| 23Q1 (15) | 0.44 | -2.14 | 2.0 | 6.73 | -8.68 | -7.17 | -2.09 | -344.68 | -198.58 | 277.00 | 0.0 | 0.0 | 127.13 | -4.22 | -16.98 | 80.91 | -8.81 | -13.14 |
| 22Q4 (14) | 0.45 | 5.9 | 2.82 | 7.37 | 2.08 | 11.84 | -0.47 | 69.28 | -103.72 | 277.00 | 0.0 | 2076.43 | 132.73 | -7.97 | -15.32 | 88.73 | -10.9 | -10.77 |
| 22Q3 (13) | 0.42 | 6.4 | -5.55 | 7.22 | 7.44 | 9.73 | -1.53 | 83.08 | 20.73 | 277.00 | 0.0 | 2101.32 | 144.23 | -9.64 | -10.35 | 99.58 | -9.22 | -3.21 |
| 22Q2 (12) | 0.40 | -7.5 | -5.14 | 6.72 | -7.31 | 18.1 | -9.04 | -526.42 | -238.58 | 277.00 | 0.0 | 2101.32 | 159.61 | 4.23 | -16.5 | 109.69 | 17.76 | -10.29 |
| 22Q1 (11) | 0.43 | -1.35 | 7.06 | 7.25 | 10.02 | 34.51 | 2.12 | -83.2 | 210.42 | 277.00 | 2076.43 | 2101.32 | 153.13 | -2.3 | -28.03 | 93.15 | -6.33 | -30.38 |
| 21Q4 (10) | 0.44 | -2.72 | 6.65 | 6.59 | 0.15 | 32.06 | 12.62 | 753.89 | -29.14 | 12.73 | 1.14 | 1.14 | 156.74 | -2.58 | -24.21 | 99.44 | -3.34 | -25.46 |
| 21Q3 (9) | 0.45 | 6.86 | 17.92 | 6.58 | 15.64 | 76.88 | -1.93 | 27.72 | -133.05 | 12.58 | 0.0 | -90.05 | 160.89 | -15.83 | -10.57 | 102.88 | -15.86 | -15.38 |
| 21Q2 (8) | 0.42 | 4.4 | 13.49 | 5.69 | 5.57 | 57.18 | -2.67 | -39.06 | 71.72 | 12.58 | 0.0 | -48.81 | 191.16 | -10.15 | -5.04 | 122.27 | -8.61 | -11.78 |
| 21Q1 (7) | 0.40 | -1.73 | 14.33 | 5.39 | 8.02 | 44.12 | -1.92 | -110.78 | 75.63 | 12.58 | 0.0 | -48.81 | 212.76 | 2.88 | -9.35 | 133.79 | 0.29 | -12.91 |
| 20Q4 (6) | 0.41 | 7.57 | 12.94 | 4.99 | 34.14 | 29.61 | 17.81 | 204.97 | 40.24 | 12.58 | -90.05 | -48.81 | 206.81 | 14.95 | -18.38 | 133.40 | 9.72 | -24.97 |
| 20Q3 (5) | 0.38 | 2.84 | -3.87 | 3.72 | 2.76 | -8.6 | 5.84 | 161.86 | -9.6 | 126.50 | 414.58 | 66.45 | 179.91 | -10.63 | -23.59 | 121.58 | -12.27 | -19.07 |
| 20Q2 (4) | 0.37 | 5.17 | 0.0 | 3.62 | -3.21 | 0.0 | -9.44 | -19.8 | 0.0 | 24.58 | 0.0 | 0.0 | 201.30 | -14.23 | 0.0 | 138.59 | -9.79 | 0.0 |
| 20Q1 (3) | 0.35 | -2.92 | 0.0 | 3.74 | -2.86 | 0.0 | -7.88 | -162.05 | 0.0 | 24.58 | 0.0 | 0.0 | 234.71 | -7.37 | 0.0 | 153.63 | -13.59 | 0.0 |
| 19Q4 (2) | 0.36 | -8.44 | 0.0 | 3.85 | -5.41 | 0.0 | 12.70 | 96.59 | 0.0 | 24.58 | -67.65 | 0.0 | 253.39 | 7.62 | 0.0 | 177.79 | 18.35 | 0.0 |
| 19Q3 (1) | 0.40 | 0.0 | 0.0 | 4.07 | 0.0 | 0.0 | 6.46 | 0.0 | 0.0 | 76.00 | 0.0 | 0.0 | 235.44 | 0.0 | 0.0 | 150.22 | 0.0 | 0.0 |
