- 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) | 0.29 | -15.24 | 1.5 | -29.25 | 5.59 | -1.41 | 21.30 | -13.8 | 1.86 | -17.2 | 316.02 | 7.88 | 178.93 | -5.97 |
| 2022 (9) | 0.34 | -11.51 | 2.12 | -15.54 | 5.67 | 18.62 | 24.71 | 590.22 | 2.24 | -92.92 | 292.94 | 10.16 | 190.29 | 39.5 |
| 2021 (8) | 0.38 | -4.88 | 2.51 | -3.09 | 4.78 | 3.24 | 3.58 | -77.55 | 31.67 | 451.5 | 265.93 | 21.23 | 136.41 | 38.49 |
| 2020 (7) | 0.40 | 48.22 | 2.59 | 245.33 | 4.63 | 11.03 | 15.95 | -55.83 | 5.74 | 217.86 | 219.36 | -37.93 | 98.50 | -37.98 |
| 2019 (6) | 0.27 | -1.1 | 0.75 | 0.0 | 4.17 | 16.81 | 36.11 | 0 | 1.81 | 0 | 353.38 | -17.18 | 158.81 | -22.75 |
| 2018 (5) | 0.27 | 23.27 | 0.75 | 25.0 | 3.57 | 13.69 | -18.03 | 0 | 0.00 | 0 | 426.68 | 101.97 | 205.58 | 127.64 |
| 2017 (4) | 0.22 | 22.6 | 0.6 | 50.0 | 3.14 | 17.16 | -38.12 | 0 | 0.00 | 0 | 211.26 | -7.68 | 90.31 | -24.47 |
| 2016 (3) | 0.18 | -7.48 | 0.4 | 0.0 | 2.68 | -15.72 | -123.93 | 0 | 0.00 | 0 | 228.83 | -13.53 | 119.57 | -14.87 |
| 2015 (2) | 0.20 | 37.98 | 0.4 | 100.0 | 3.18 | 14.8 | -68.16 | 0 | 0.00 | 0 | 264.62 | -22.27 | 140.46 | -16.26 |
| 2014 (1) | 0.14 | 31.17 | 0.2 | 0 | 2.77 | -7.67 | -805.40 | 0 | 0.00 | 0 | 340.42 | -30.53 | 167.74 | -37.21 |
| 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) | 0.23 | -17.23 | -18.71 | 1.12 | -12.5 | -30.0 | 40.27 | -31.61 | 50.26 | 5.86 | 68.96 | -12.37 | 349.37 | 22.28 | 2.07 | 197.72 | 10.96 | 1.09 |
| 24Q2 (19) | 0.28 | 24.25 | -14.46 | 1.28 | 26.73 | -25.58 | 58.88 | 37.22 | 344.71 | 3.47 | 18.48 | -77.39 | 285.72 | -16.29 | 5.89 | 178.19 | 1.91 | 5.38 |
| 24Q1 (18) | 0.23 | -20.93 | -27.44 | 1.01 | -32.67 | -48.47 | 42.91 | 80.52 | 93.2 | 2.93 | -59.99 | -63.93 | 341.32 | 8.01 | 3.37 | 174.85 | -2.28 | -12.51 |
| 23Q4 (17) | 0.29 | -0.04 | -15.24 | 1.5 | -6.25 | -29.25 | 23.77 | -11.31 | -7.9 | 7.31 | 9.4 | -2.19 | 316.02 | -7.67 | 7.88 | 178.93 | -8.51 | -5.97 |
| 23Q3 (16) | 0.29 | -12.91 | -19.01 | 1.6 | -6.98 | -28.89 | 26.80 | 102.42 | 77.48 | 6.68 | -56.41 | -57.5 | 342.29 | 26.85 | 10.11 | 195.58 | 15.67 | 9.51 |
| 23Q2 (15) | 0.33 | 5.4 | -10.15 | 1.72 | -12.24 | -28.33 | 13.24 | -40.39 | -70.15 | 15.33 | 89.04 | 169.15 | 269.83 | -18.28 | -14.96 | 169.09 | -15.4 | -13.92 |
| 23Q1 (14) | 0.31 | -7.64 | -17.34 | 1.96 | -7.55 | -20.33 | 22.21 | -13.95 | 90.97 | 8.11 | 8.49 | -79.82 | 330.20 | 12.72 | 9.46 | 199.86 | 5.03 | 30.65 |
| 22Q4 (13) | 0.34 | -4.48 | -11.51 | 2.12 | -5.78 | -15.54 | 25.81 | 70.93 | 248.78 | 7.48 | -52.46 | -92.13 | 292.94 | -5.77 | 10.16 | 190.29 | 6.55 | 39.5 |
| 22Q3 (12) | 0.35 | -3.37 | -9.8 | 2.25 | -6.25 | -11.76 | 15.10 | -65.96 | 322.71 | 15.73 | 176.06 | -11.4 | 310.87 | -2.02 | 10.21 | 178.59 | -9.08 | 54.28 |
| 22Q2 (11) | 0.36 | -3.03 | -7.41 | 2.4 | -2.44 | -7.69 | 44.36 | 281.43 | 121.58 | 5.70 | -85.83 | -67.9 | 317.29 | 5.18 | 10.91 | 196.43 | 28.41 | 41.16 |
| 22Q1 (10) | 0.38 | -1.13 | -3.71 | 2.46 | -1.99 | -7.17 | 11.63 | 57.16 | 309.17 | 40.20 | -57.68 | 58.09 | 301.66 | 13.44 | 37.66 | 152.97 | 12.14 | 60.53 |
| 21Q4 (9) | 0.38 | -2.64 | -4.88 | 2.51 | -1.57 | -3.09 | 7.40 | 209.14 | -35.76 | 95.00 | 435.21 | 273.6 | 265.93 | -5.73 | 21.23 | 136.41 | 17.84 | 38.49 |
| 21Q3 (8) | 0.39 | -0.81 | 3.47 | 2.55 | -1.92 | -4.85 | -6.78 | -133.87 | -5.61 | 17.75 | 0.0 | -5.08 | 282.08 | -1.4 | 28.24 | 115.76 | -16.81 | 20.21 |
| 21Q2 (7) | 0.39 | 0.84 | 3.77 | 2.6 | -1.89 | 10.64 | 20.02 | 460.07 | -24.51 | 17.75 | -30.2 | -5.08 | 286.08 | 30.55 | 16.32 | 139.15 | 46.03 | 26.66 |
| 21Q1 (6) | 0.39 | -2.33 | 59.49 | 2.65 | 2.32 | 273.24 | -5.56 | -148.26 | -107.14 | 25.43 | 0.0 | 731.32 | 219.14 | -0.1 | -45.67 | 95.29 | -3.26 | -42.88 |
| 20Q4 (5) | 0.40 | 5.91 | 48.22 | 2.59 | -3.36 | 245.33 | 11.52 | 279.44 | -62.73 | 25.43 | 35.98 | 217.86 | 219.36 | -0.27 | -37.93 | 98.50 | 2.28 | -37.98 |
| 20Q3 (4) | 0.38 | -0.53 | 0.0 | 2.68 | 14.04 | 0.0 | -6.42 | -124.21 | 0.0 | 18.70 | 0.0 | 0.0 | 219.96 | -10.56 | 0.0 | 96.30 | -12.34 | 0.0 |
| 20Q2 (3) | 0.38 | 55.0 | 0.0 | 2.35 | 230.99 | 0.0 | 26.52 | -65.92 | 0.0 | 18.70 | 511.35 | 0.0 | 245.94 | -39.02 | 0.0 | 109.86 | -34.14 | 0.0 |
| 20Q1 (2) | 0.24 | -9.23 | 0.0 | 0.71 | -5.33 | 0.0 | 77.82 | 151.76 | 0.0 | 3.06 | -61.76 | 0.0 | 403.34 | 14.14 | 0.0 | 166.81 | 5.04 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 30.91 | 0.0 | 0.0 | 8.00 | 0.0 | 0.0 | 353.38 | 0.0 | 0.0 | 158.81 | 0.0 | 0.0 |
