- 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) | 0.70 | 2.35 | 5.09 | 4.73 | 12.18 | 15.01 | 0.34 | 0 | 3.41 | 0.0 | 71.72 | -10.55 | 50.19 | -0.46 |
| 2022 (9) | 0.69 | 12.88 | 4.86 | 28.23 | 10.59 | 10.43 | -0.13 | 0 | 3.41 | 0.0 | 80.18 | 1.49 | 50.42 | -4.69 |
| 2021 (8) | 0.61 | 15.03 | 3.79 | 4.7 | 9.59 | 5.38 | 3.52 | -42.3 | 3.41 | 84.92 | 79.00 | -25.1 | 52.90 | -18.34 |
| 2020 (7) | 0.53 | -7.11 | 3.62 | 6.16 | 9.1 | -10.78 | 6.10 | 41.53 | 1.84 | -32.58 | 105.47 | 15.12 | 64.78 | -4.23 |
| 2019 (6) | 0.57 | 12.96 | 3.41 | 29.66 | 10.2 | 9.56 | 4.31 | 6.16 | 2.74 | -37.41 | 91.62 | -9.78 | 67.64 | -19.12 |
| 2018 (5) | 0.50 | -0.77 | 2.63 | -7.72 | 9.31 | -1.27 | 4.06 | -32.78 | 4.37 | 7.97 | 101.55 | -20.55 | 83.63 | -20.7 |
| 2017 (4) | 0.51 | -7.74 | 2.85 | -18.34 | 9.43 | 2.95 | 6.04 | 0 | 4.05 | -24.11 | 127.81 | 24.92 | 105.46 | 23.22 |
| 2016 (3) | 0.55 | 6.45 | 3.49 | -22.62 | 9.16 | -5.08 | -5.31 | 0 | 5.33 | 0.0 | 102.31 | -21.32 | 85.59 | -19.29 |
| 2015 (2) | 0.52 | 81.24 | 4.51 | 269.67 | 9.65 | 44.68 | -7.68 | 0 | 5.33 | 0.0 | 130.04 | -18.3 | 106.05 | -19.1 |
| 2014 (1) | 0.28 | -0.84 | 1.22 | -27.81 | 6.67 | 60.34 | -7.75 | 0 | 5.33 | 0 | 159.17 | -29.84 | 131.08 | -35.44 |
| 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) | 0.66 | -3.19 | -4.55 | 4.05 | -10.6 | -19.0 | 2.37 | 24.08 | 392.59 | 8.56 | -59.47 | -89.73 | 56.87 | -8.8 | -23.03 | 33.65 | -13.63 | -30.89 |
| 24Q2 (19) | 0.68 | -2.8 | 2.01 | 4.53 | -8.48 | -2.58 | 1.91 | 267.54 | 3.24 | 21.11 | -74.67 | -74.67 | 62.36 | -3.99 | -21.95 | 38.96 | -7.17 | -21.44 |
| 24Q1 (18) | 0.70 | 0.38 | 3.3 | 4.95 | -2.75 | -1.2 | -1.14 | -142.55 | -222.58 | 83.33 | 0.0 | 17.37 | 64.95 | -9.44 | -21.49 | 41.97 | -16.38 | -21.11 |
| 23Q4 (17) | 0.70 | 1.04 | 2.35 | 5.09 | 1.8 | 4.73 | -0.47 | 41.98 | 83.39 | 83.33 | 0.0 | 17.37 | 71.72 | -2.94 | -10.55 | 50.19 | 3.08 | -0.46 |
| 23Q3 (16) | 0.69 | 3.47 | 4.86 | 5.0 | 7.53 | 20.19 | -0.81 | -143.78 | -331.43 | 83.33 | 0.0 | 17.37 | 73.89 | -7.52 | -5.32 | 48.69 | -1.81 | -3.53 |
| 23Q2 (15) | 0.67 | -1.57 | 9.02 | 4.65 | -7.19 | 29.89 | 1.85 | 98.92 | -7.04 | 83.33 | 17.37 | 17.37 | 79.90 | -3.42 | -19.04 | 49.59 | -6.79 | -24.32 |
| 23Q1 (14) | 0.68 | -0.54 | 12.64 | 5.01 | 3.09 | 44.38 | 0.93 | 132.86 | -23.77 | 71.00 | 0.0 | -67.87 | 82.73 | 3.18 | -17.28 | 53.20 | 5.51 | -11.98 |
| 22Q4 (13) | 0.69 | 3.52 | 12.88 | 4.86 | 16.83 | 28.23 | -2.83 | -908.57 | -152.21 | 71.00 | 0.0 | 914.29 | 80.18 | 2.74 | 1.49 | 50.42 | -0.1 | -4.69 |
| 22Q3 (12) | 0.66 | 7.57 | 3.83 | 4.16 | 16.2 | 5.58 | 0.35 | -82.41 | -90.51 | 71.00 | 0.0 | 386.3 | 78.04 | -20.92 | -1.22 | 50.47 | -22.98 | 4.54 |
| 22Q2 (11) | 0.62 | 1.7 | 14.43 | 3.58 | 3.17 | -6.77 | 1.99 | 63.11 | -13.1 | 71.00 | -67.87 | 38.31 | 98.69 | -1.32 | -11.84 | 65.53 | 8.42 | 9.45 |
| 22Q1 (10) | 0.60 | -0.33 | 12.35 | 3.47 | -8.44 | -12.81 | 1.22 | -77.49 | -50.41 | 221.00 | 3057.14 | 745.36 | 100.01 | 26.59 | -17.37 | 60.44 | 14.25 | -8.08 |
| 21Q4 (9) | 0.61 | -4.78 | 15.03 | 3.79 | -3.81 | 4.7 | 5.42 | 46.88 | -44.12 | 7.00 | -52.05 | 67.61 | 79.00 | 0.0 | -25.1 | 52.90 | 9.57 | -18.34 |
| 21Q3 (8) | 0.64 | 18.56 | 17.97 | 3.94 | 2.6 | -1.01 | 3.69 | 61.14 | -43.58 | 14.60 | -71.56 | 45.15 | 79.00 | -29.43 | -18.05 | 48.28 | -19.36 | -30.56 |
| 21Q2 (7) | 0.54 | -0.15 | -5.08 | 3.84 | -3.52 | 10.66 | 2.29 | -6.91 | -67.88 | 51.33 | 96.36 | 779.0 | 111.94 | -7.51 | 39.28 | 59.87 | -8.94 | -1.01 |
| 21Q1 (6) | 0.54 | 2.05 | -4.28 | 3.98 | 9.94 | 9.94 | 2.46 | -74.64 | 65.1 | 26.14 | 525.96 | -85.48 | 121.03 | 14.75 | 30.42 | 65.75 | 1.5 | -1.78 |
| 20Q4 (5) | 0.53 | -2.35 | -7.11 | 3.62 | -9.05 | 6.16 | 9.70 | 48.32 | -47.05 | 4.18 | -58.48 | 95.35 | 105.47 | 9.41 | 15.12 | 64.78 | -6.83 | -4.23 |
| 20Q3 (4) | 0.54 | -4.61 | 0.0 | 3.98 | 14.7 | 0.0 | 6.54 | -8.27 | 0.0 | 10.06 | 72.24 | 0.0 | 96.40 | 19.95 | 0.0 | 69.53 | 14.96 | 0.0 |
| 20Q2 (3) | 0.57 | 0.69 | 0.0 | 3.47 | -4.14 | 0.0 | 7.13 | 378.52 | 0.0 | 5.84 | -96.76 | 0.0 | 80.37 | -13.39 | 0.0 | 60.48 | -9.65 | 0.0 |
| 20Q1 (2) | 0.56 | -0.97 | 0.0 | 3.62 | 6.16 | 0.0 | 1.49 | -91.87 | 0.0 | 180.00 | 8319.35 | 0.0 | 92.80 | 1.29 | 0.0 | 66.94 | -1.03 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | 3.41 | 0.0 | 0.0 | 18.32 | 0.0 | 0.0 | 2.14 | 0.0 | 0.0 | 91.62 | 0.0 | 0.0 | 67.64 | 0.0 | 0.0 |
