- 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) | 0.61 | -8.18 | 43.86 | -3.22 | 45.92 | -2.92 | 3.42 | 0 | 12.43 | -11.21 | 113.88 | 3.22 | 79.43 | 11.31 |
| 2022 (9) | 0.67 | 5.85 | 45.32 | 13.96 | 47.3 | -0.78 | -3.72 | 0 | 14.00 | 0.0 | 110.33 | -9.16 | 71.36 | -13.21 |
| 2021 (8) | 0.63 | 21.37 | 39.77 | 85.67 | 47.67 | -11.46 | 3.23 | -65.16 | 14.00 | 267.55 | 121.45 | -31.67 | 82.22 | -30.22 |
| 2020 (7) | 0.52 | 1.09 | 21.42 | 12.5 | 53.84 | -11.64 | 9.27 | -40.77 | 3.81 | 53.1 | 177.74 | 2.6 | 117.82 | 11.38 |
| 2019 (6) | 0.52 | 20.57 | 19.04 | 33.15 | 60.93 | 10.58 | 15.65 | -33.29 | 2.49 | -15.01 | 173.24 | -25.15 | 105.78 | -33.09 |
| 2018 (5) | 0.43 | 11.38 | 14.3 | 49.9 | 55.1 | 5.43 | 23.46 | -25.97 | 2.93 | 261.17 | 231.46 | 11.07 | 158.10 | 20.84 |
| 2017 (4) | 0.38 | -3.08 | 9.54 | -18.74 | 52.26 | -0.11 | 31.69 | 8.56 | 0.81 | -50.27 | 208.40 | -21.12 | 130.83 | -25.94 |
| 2016 (3) | 0.40 | 3.8 | 11.74 | 50.9 | 52.32 | 6.62 | 29.19 | 59.25 | 1.63 | 13.58 | 264.19 | 23.92 | 176.65 | 22.09 |
| 2015 (2) | 0.38 | 15.24 | 7.78 | 60.41 | 49.07 | -1.86 | 18.33 | -37.01 | 1.43 | 20.19 | 213.20 | -16.55 | 144.69 | -1.62 |
| 2014 (1) | 0.33 | -0.45 | 4.85 | -13.24 | 50.0 | 7.18 | 29.10 | -66.22 | 1.19 | 0 | 255.47 | -1.43 | 147.07 | 1.53 |
| 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 | -0.27 | -17.14 | 45.75 | 0.24 | -4.96 | 2.52 | 768.97 | 5140.0 | 126.91 | 2310.56 | 74.1 | 98.44 | -1.68 | -9.52 | 66.58 | -0.24 | -4.46 |
| 24Q2 (19) | 0.52 | -12.27 | -19.12 | 45.64 | 2.42 | -3.12 | 0.29 | 124.17 | 104.07 | 5.26 | 0.0 | -92.78 | 100.12 | -4.66 | -2.49 | 66.74 | -9.01 | -2.28 |
| 24Q1 (18) | 0.60 | -2.76 | -8.46 | 44.56 | 1.6 | -3.88 | -1.20 | -106.97 | -136.36 | 5.26 | 0.0 | -92.78 | 105.01 | -7.79 | -6.94 | 73.35 | -7.65 | -1.56 |
| 23Q4 (17) | 0.61 | -2.6 | -8.18 | 43.86 | -8.89 | -3.22 | 17.21 | 34520.0 | 2630.88 | 5.26 | -92.78 | -93.91 | 113.88 | 4.67 | 3.22 | 79.43 | 13.98 | 11.31 |
| 23Q3 (16) | 0.63 | -2.65 | -4.01 | 48.14 | 2.19 | 8.16 | -0.05 | 99.3 | 99.54 | 72.89 | 0.0 | -15.73 | 108.80 | 5.96 | -5.41 | 69.69 | 2.04 | -12.97 |
| 23Q2 (15) | 0.65 | -0.72 | 0.25 | 47.11 | 1.62 | 4.02 | -7.12 | -315.76 | -28.52 | 72.89 | 0.0 | -15.73 | 102.68 | -9.0 | -14.28 | 68.30 | -8.33 | -18.12 |
| 23Q1 (14) | 0.65 | -2.46 | 1.6 | 46.36 | 2.29 | 4.2 | 3.30 | 585.29 | 5.1 | 72.89 | -15.73 | -15.73 | 112.84 | 2.27 | -8.98 | 74.51 | 4.41 | -14.88 |
| 22Q4 (13) | 0.67 | 1.82 | 5.85 | 45.32 | 1.82 | 13.96 | -0.68 | 93.79 | -104.19 | 86.50 | 0.0 | 765.0 | 110.33 | -4.08 | -9.16 | 71.36 | -10.89 | -13.21 |
| 22Q3 (12) | 0.66 | 1.67 | 7.12 | 44.51 | -1.72 | 32.39 | -10.95 | -97.65 | -201.65 | 86.50 | 0.0 | -27.62 | 115.02 | -3.97 | -7.36 | 80.08 | -3.99 | -3.21 |
| 22Q2 (11) | 0.65 | 0.62 | 12.07 | 45.29 | 1.8 | 53.53 | -5.54 | -276.43 | 14.77 | 86.50 | 0.0 | -27.62 | 119.78 | -3.38 | -12.51 | 83.41 | -4.72 | -7.45 |
| 22Q1 (10) | 0.64 | 1.61 | 22.8 | 44.49 | 11.87 | 87.72 | 3.14 | -80.65 | 245.05 | 86.50 | 765.0 | -27.62 | 123.97 | 2.07 | -27.58 | 87.54 | 6.47 | -22.39 |
| 21Q4 (9) | 0.63 | 3.05 | 21.37 | 39.77 | 18.29 | 85.67 | 16.23 | 547.11 | 872.86 | 10.00 | -91.63 | 74.15 | 121.45 | -2.18 | -31.67 | 82.22 | -0.63 | -30.22 |
| 21Q3 (8) | 0.61 | 6.37 | 23.49 | 33.62 | 13.97 | 64.8 | -3.63 | 44.15 | -5.52 | 119.50 | 0.0 | 1981.09 | 124.16 | -9.31 | -36.05 | 82.74 | -8.19 | -33.46 |
| 21Q2 (7) | 0.58 | 10.26 | 11.71 | 29.5 | 24.47 | 42.65 | -6.50 | -814.29 | -133.77 | 119.50 | 0.0 | 1981.09 | 136.91 | -20.02 | -22.67 | 90.12 | -20.1 | -22.88 |
| 21Q1 (6) | 0.52 | 0.42 | 2.81 | 23.7 | 10.64 | 13.29 | 0.91 | 143.33 | -96.03 | 119.50 | 1981.09 | 1905.83 | 171.18 | -3.69 | -5.69 | 112.79 | -4.27 | -5.86 |
| 20Q4 (5) | 0.52 | 4.85 | 1.09 | 21.42 | 5.0 | 12.5 | -2.10 | 38.95 | -115.65 | 5.74 | 0.0 | -69.29 | 177.74 | -8.45 | 2.6 | 117.82 | -5.25 | 11.38 |
| 20Q3 (4) | 0.50 | -3.77 | 0.0 | 20.4 | -1.35 | 0.0 | -3.44 | -117.87 | 0.0 | 5.74 | 0.0 | 0.0 | 194.15 | 9.66 | 0.0 | 124.35 | 6.42 | 0.0 |
| 20Q2 (3) | 0.52 | 1.47 | 0.0 | 20.68 | -1.15 | 0.0 | 19.25 | -16.12 | 0.0 | 5.74 | -3.62 | 0.0 | 177.05 | -2.45 | 0.0 | 116.85 | -2.47 | 0.0 |
| 20Q1 (2) | 0.51 | -1.26 | 0.0 | 20.92 | 9.87 | 0.0 | 22.95 | 71.01 | 0.0 | 5.96 | -68.14 | 0.0 | 181.50 | 4.77 | 0.0 | 119.81 | 13.26 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 19.04 | 0.0 | 0.0 | 13.42 | 0.0 | 0.0 | 18.70 | 0.0 | 0.0 | 173.24 | 0.0 | 0.0 | 105.78 | 0.0 | 0.0 |
