- 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) | 0.23 | -22.92 | 5.53 | 23.16 | 28.27 | -23.64 | 65.68 | 89.28 | 0.18 | 83.85 | 356.65 | -27.78 | 267.14 | -16.48 |
| 2022 (9) | 0.30 | 52.49 | 4.49 | 44.84 | 37.02 | 68.5 | 34.70 | -51.73 | 0.10 | 0 | 493.84 | 20.56 | 319.87 | 29.89 |
| 2021 (8) | 0.20 | 107.18 | 3.1 | 507.84 | 21.97 | 33.72 | 71.88 | 107.09 | 0.00 | 0 | 409.62 | -50.36 | 246.26 | -61.53 |
| 2020 (7) | 0.10 | 18.79 | 0.51 | 70.0 | 16.43 | -7.07 | 34.71 | 189.49 | 0.00 | 0 | 825.24 | -19.06 | 640.16 | -22.45 |
| 2019 (6) | 0.08 | -45.15 | 0.3 | -84.54 | 17.68 | -34.23 | 11.99 | -46.43 | 0.08 | 21.03 | 1019.57 | 86.75 | 825.52 | 122.27 |
| 2018 (5) | 0.15 | 15.87 | 1.94 | 50.39 | 26.88 | 18.73 | 22.38 | -28.06 | 0.07 | -51.65 | 545.96 | -26.08 | 371.40 | -37.84 |
| 2017 (4) | 0.13 | -51.58 | 1.29 | -65.87 | 22.64 | 9.58 | 31.11 | 113.08 | 0.14 | -49.11 | 738.57 | 146.98 | 597.52 | 154.16 |
| 2016 (3) | 0.26 | -33.14 | 3.78 | -48.36 | 20.66 | -8.46 | 14.60 | 50.05 | 0.28 | -46.48 | 299.04 | 58.86 | 235.10 | 68.27 |
| 2015 (2) | 0.39 | -2.99 | 7.32 | 3.39 | 22.57 | 1.17 | 9.73 | 8.59 | 0.52 | -31.68 | 188.24 | 3.79 | 139.72 | 6.96 |
| 2014 (1) | 0.41 | -0.25 | 7.08 | 38.82 | 22.31 | 18.99 | 8.96 | 8.21 | 0.77 | 0 | 181.36 | 5.39 | 130.63 | 22.89 |
| 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) | 0.15 | -37.55 | -43.24 | 2.59 | -54.64 | -52.65 | 91.74 | 245.02 | -16.86 | 0.28 | -88.89 | -31.55 | 551.31 | 64.08 | 69.64 | 368.63 | 46.98 | 51.66 |
| 24Q2 (19) | 0.24 | 0.46 | -9.72 | 5.71 | 1.24 | 977.36 | 26.59 | -65.08 | -28.35 | 2.50 | 218.18 | 225.0 | 336.01 | -1.69 | -53.78 | 250.80 | -6.44 | -55.2 |
| 24Q1 (18) | 0.24 | 1.5 | -24.87 | 5.64 | 1.99 | 767.69 | 76.14 | 244.21 | -21.74 | 0.79 | 93.62 | -4.76 | 341.79 | -4.17 | -27.08 | 268.07 | 0.35 | -12.15 |
| 23Q4 (17) | 0.23 | -10.86 | -22.92 | 5.53 | 1.1 | 23.16 | 22.12 | -79.95 | 31.51 | 0.41 | 0.0 | -47.02 | 356.65 | 9.75 | -27.78 | 267.14 | 9.9 | -16.48 |
| 23Q3 (16) | 0.26 | -0.68 | -32.29 | 5.47 | 932.08 | -36.4 | 110.35 | 197.36 | 259.45 | 0.41 | -47.25 | 69.79 | 324.98 | -55.3 | 1.07 | 243.07 | -56.58 | 5.78 |
| 23Q2 (15) | 0.26 | -16.39 | -2.94 | 0.53 | -18.46 | -89.25 | 37.11 | -61.86 | -30.18 | 0.77 | -6.76 | 80.77 | 726.97 | 55.1 | 128.79 | 559.84 | 83.48 | 213.0 |
| 23Q1 (14) | 0.32 | 4.12 | 47.85 | 0.65 | -85.52 | -81.38 | 97.29 | 478.42 | 4.23 | 0.82 | 7.71 | 35.54 | 468.70 | -5.09 | 14.45 | 305.13 | -4.61 | 30.19 |
| 22Q4 (13) | 0.30 | -21.69 | 52.49 | 4.49 | -47.79 | 44.84 | 16.82 | -45.21 | -77.26 | 0.77 | 220.49 | 0 | 493.84 | 53.59 | 20.56 | 319.87 | 39.21 | 29.89 |
| 22Q3 (12) | 0.39 | 42.38 | 128.87 | 8.6 | 74.44 | 227.0 | 30.70 | -42.24 | -59.58 | 0.24 | -43.84 | 0 | 321.53 | 1.19 | -32.2 | 229.78 | 28.47 | -24.89 |
| 22Q2 (11) | 0.27 | 27.36 | 103.36 | 4.93 | 41.26 | 24550.0 | 53.15 | -43.06 | -66.79 | 0.43 | -30.09 | 0 | 317.74 | -22.42 | -48.51 | 178.86 | -23.69 | -59.06 |
| 22Q1 (10) | 0.21 | 7.38 | 29.18 | 3.49 | 12.58 | 120.89 | 93.34 | 26.17 | 172.53 | 0.61 | 0 | 0 | 409.54 | -0.02 | -16.34 | 234.38 | -4.82 | -29.54 |
| 21Q4 (9) | 0.20 | 17.53 | 107.18 | 3.1 | 17.87 | 507.84 | 73.98 | -2.61 | -39.34 | 0.00 | 0 | 0 | 409.62 | -13.62 | -50.36 | 246.26 | -19.5 | -61.53 |
| 21Q3 (8) | 0.17 | 26.51 | 111.22 | 2.63 | 13050.0 | 721.88 | 75.96 | -52.53 | 24.65 | 0.00 | 0 | -100.0 | 474.23 | -23.15 | -55.02 | 305.93 | -29.98 | -61.54 |
| 21Q2 (7) | 0.13 | -19.09 | -16.57 | 0.02 | -98.73 | -98.94 | 160.03 | 367.24 | 381.87 | 0.00 | 0 | -100.0 | 617.08 | 26.06 | 27.7 | 436.92 | 31.36 | 24.09 |
| 21Q1 (6) | 0.17 | 72.22 | 26.43 | 1.58 | 209.8 | 50.48 | 34.25 | -71.92 | 280.55 | 0.00 | 0 | -100.0 | 489.50 | -40.68 | -17.42 | 332.62 | -48.04 | -9.36 |
| 20Q4 (5) | 0.10 | 19.83 | 18.79 | 0.51 | 59.38 | 70.0 | 121.96 | 100.13 | 142.18 | 0.00 | -100.0 | -100.0 | 825.24 | -21.74 | -19.06 | 640.16 | -19.51 | -10.76 |
| 20Q3 (4) | 0.08 | -50.03 | 0.0 | 0.32 | -82.98 | 0.0 | 60.94 | 83.5 | 0.0 | 0.06 | 11.43 | 0.0 | 1054.43 | 118.2 | 0.0 | 795.36 | 125.88 | 0.0 |
| 20Q2 (3) | 0.16 | 22.61 | 0.0 | 1.88 | 79.05 | 0.0 | 33.21 | 275.07 | 0.0 | 0.05 | -98.29 | 0.0 | 483.24 | -18.47 | 0.0 | 352.11 | -4.05 | 0.0 |
| 20Q1 (2) | 0.13 | 61.8 | 0.0 | 1.05 | 250.0 | 0.0 | -18.97 | -137.67 | 0.0 | 3.00 | 0.0 | 0.0 | 592.73 | -41.86 | 0.0 | 366.97 | -48.84 | 0.0 |
| 19Q4 (1) | 0.08 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 50.36 | 0.0 | 0.0 | 3.00 | 0.0 | 0.0 | 1019.57 | 0.0 | 0.0 | 717.31 | 0.0 | 0.0 |
