- 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) | 0.35 | 15.73 | 31.07 | 15.03 | 29.58 | -47.69 | -21.29 | 0 | 8.57 | 0.0 | 220.18 | -14.4 | 139.59 | -24.15 |
| 2022 (9) | 0.30 | -30.62 | 27.01 | -32.88 | 56.55 | -25.9 | -6.36 | 0 | 8.57 | 0.0 | 257.21 | 28.07 | 184.04 | 36.55 |
| 2021 (8) | 0.43 | -22.62 | 40.24 | -38.04 | 76.32 | -13.62 | -4.47 | 0 | 8.57 | 0.0 | 200.84 | 47.37 | 134.78 | 43.0 |
| 2020 (7) | 0.56 | -0.78 | 64.94 | 50.99 | 88.35 | 12.18 | 1.94 | 68.7 | 8.57 | -13.75 | 136.28 | -39.84 | 94.25 | -40.39 |
| 2019 (6) | 0.57 | -17.16 | 43.01 | -46.03 | 78.76 | -5.02 | 1.15 | 0 | 9.94 | 973.62 | 226.54 | 58.91 | 158.11 | 53.12 |
| 2018 (5) | 0.68 | 3.83 | 79.69 | -1.01 | 82.92 | -14.3 | -2.05 | 0 | 0.93 | 0.0 | 142.56 | -10.54 | 103.26 | -15.37 |
| 2017 (4) | 0.66 | 11.79 | 80.5 | 35.93 | 96.76 | -34.77 | 0.54 | -93.28 | 0.93 | 0.0 | 159.36 | -22.47 | 122.02 | -26.02 |
| 2016 (3) | 0.59 | 6.94 | 59.22 | 34.16 | 148.34 | -6.12 | 8.04 | -70.56 | 0.93 | 34.24 | 205.54 | -8.08 | 164.93 | -4.01 |
| 2015 (2) | 0.55 | 14.24 | 44.14 | 150.23 | 158.01 | 63.25 | 27.31 | -55.59 | 0.69 | -2.92 | 223.61 | -40.14 | 171.82 | -31.88 |
| 2014 (1) | 0.48 | 72.0 | 17.64 | 234.72 | 96.79 | 99.53 | 61.50 | -70.76 | 0.71 | 0 | 373.53 | 36.57 | 252.24 | 8.9 |
| 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) | 0.48 | 0.17 | 70.33 | 42.75 | -28.32 | 85.15 | -5.89 | -314.79 | -21.44 | 37.61 | 0.0 | -13.1 | 212.45 | 47.1 | -36.27 | 155.45 | 55.19 | -33.88 |
| 24Q2 (19) | 0.48 | 12.75 | 80.42 | 59.64 | 26.12 | 181.45 | -1.42 | -178.89 | 93.0 | 37.61 | 0.0 | -13.1 | 144.43 | -3.71 | -59.35 | 100.17 | 11.67 | -61.48 |
| 24Q1 (18) | 0.42 | 20.93 | 61.18 | 47.29 | 52.2 | 126.27 | 1.80 | 105.35 | 108.02 | 37.61 | -13.1 | -13.1 | 149.99 | -31.88 | -51.1 | 89.70 | -35.74 | -57.36 |
| 23Q4 (17) | 0.35 | 24.71 | 15.73 | 31.07 | 34.56 | 15.03 | -33.65 | -593.81 | -55.21 | 43.28 | 0.0 | 0.0 | 220.18 | -33.96 | -14.4 | 139.59 | -40.63 | -24.15 |
| 23Q3 (16) | 0.28 | 6.11 | -11.71 | 23.09 | 8.97 | -17.59 | -4.85 | 76.1 | 33.83 | 43.28 | 0.0 | 0.0 | 333.38 | -6.16 | 33.84 | 235.12 | -9.58 | 26.76 |
| 23Q2 (15) | 0.26 | 0.73 | -38.54 | 21.19 | 1.39 | -49.32 | -20.29 | 9.58 | -1634.19 | 43.28 | 0.0 | 0.0 | 355.27 | 15.82 | 94.03 | 260.02 | 23.6 | 102.65 |
| 23Q1 (14) | 0.26 | -13.17 | -41.1 | 20.9 | -22.62 | -56.8 | -22.44 | -3.51 | -459.04 | 43.28 | 0.0 | 0.0 | 306.74 | 19.26 | 70.89 | 210.37 | 14.31 | 73.83 |
| 22Q4 (13) | 0.30 | -4.86 | -30.62 | 27.01 | -3.6 | -32.88 | -21.68 | -195.77 | -95.67 | 43.28 | 0.0 | 13.15 | 257.21 | 3.26 | 28.07 | 184.04 | -0.78 | 36.55 |
| 22Q3 (12) | 0.32 | -26.14 | -27.29 | 28.02 | -32.98 | -23.27 | -7.33 | -526.5 | 13.15 | 43.28 | 0.0 | 13.15 | 249.09 | 36.04 | 31.07 | 185.49 | 44.56 | 44.16 |
| 22Q2 (11) | 0.43 | -3.47 | -4.43 | 41.81 | -13.58 | -11.38 | -1.17 | -118.72 | 74.23 | 43.28 | 0.0 | 13.15 | 183.10 | 2.01 | -9.02 | 128.31 | 6.02 | -12.07 |
| 22Q1 (10) | 0.44 | 2.28 | -12.9 | 48.38 | 20.23 | 2.83 | 6.25 | 156.41 | 100.96 | 43.28 | 13.15 | 13.15 | 179.50 | -10.63 | 8.75 | 121.02 | -10.21 | 3.72 |
| 21Q4 (9) | 0.43 | -0.3 | -22.62 | 40.24 | 10.19 | -38.04 | -11.08 | -31.28 | -712.15 | 38.25 | 0.0 | 31.67 | 200.84 | 5.68 | 47.37 | 134.78 | 4.75 | 43.0 |
| 21Q3 (8) | 0.44 | -2.92 | -25.06 | 36.52 | -22.59 | -41.38 | -8.44 | -85.9 | -180.61 | 38.25 | 0.0 | 442.75 | 190.04 | -5.57 | 42.02 | 128.67 | -11.82 | 40.36 |
| 21Q2 (7) | 0.45 | -12.02 | -25.65 | 47.18 | 0.28 | -22.79 | -4.54 | -245.98 | -58.74 | 38.25 | 0.0 | 0 | 201.26 | 21.94 | 58.25 | 145.92 | 25.06 | 58.85 |
| 21Q1 (6) | 0.51 | -9.14 | -13.99 | 47.05 | -27.55 | -25.06 | 3.11 | 71.82 | 2043.75 | 38.25 | 31.67 | 0 | 165.05 | 21.11 | 23.6 | 116.68 | 23.8 | 29.92 |
| 20Q4 (5) | 0.56 | -3.44 | -0.78 | 64.94 | 4.24 | 66.13 | 1.81 | -82.71 | 166.3 | 29.05 | 312.22 | 0 | 136.28 | 1.85 | -39.84 | 94.25 | 2.81 | -40.39 |
| 20Q3 (4) | 0.58 | -3.68 | 0.0 | 62.3 | 1.95 | 0.0 | 10.47 | 466.08 | 0.0 | 7.05 | 0 | 0.0 | 133.81 | 5.21 | 0.0 | 91.67 | -0.21 | 0.0 |
| 20Q2 (3) | 0.60 | 1.77 | 0.0 | 61.11 | -2.66 | 0.0 | -2.86 | -1687.5 | 0.0 | 0.00 | 0 | 0.0 | 127.18 | -4.76 | 0.0 | 91.86 | 2.28 | 0.0 |
| 20Q1 (2) | 0.59 | 4.83 | 0.0 | 62.78 | 60.6 | 0.0 | -0.16 | 94.14 | 0.0 | 0.00 | 0 | 0.0 | 133.54 | -41.05 | 0.0 | 89.81 | -43.2 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | 39.09 | 0.0 | 0.0 | -2.73 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 226.54 | 0.0 | 0.0 | 158.11 | 0.0 | 0.0 |
