- 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) | 0.38 | -33.69 | 10.58 | -17.73 | 6.89 | -25.83 | 57.29 | 10709.43 | 0.63 | -95.18 | 426.31 | 305.93 | 405.22 | 487.11 |
| 2022 (9) | 0.57 | 5.2 | 12.86 | 8.89 | 9.29 | 1.31 | 0.53 | -92.19 | 13.02 | 0.0 | 105.02 | -50.83 | 69.02 | -55.08 |
| 2021 (8) | 0.54 | 2.74 | 11.81 | 10.58 | 9.17 | 54.9 | 6.79 | 1376.09 | 13.02 | 808.89 | 213.58 | 1.92 | 153.66 | 2.26 |
| 2020 (7) | 0.53 | 15.61 | 10.68 | 30.09 | 5.92 | -29.94 | 0.46 | -99.0 | 1.43 | 0.0 | 209.56 | -49.58 | 150.26 | -46.83 |
| 2019 (6) | 0.45 | 8.93 | 8.21 | 82.04 | 8.45 | -23.04 | 45.84 | 331.23 | 1.43 | -75.85 | 415.61 | 62.02 | 282.62 | 148.39 |
| 2018 (5) | 0.42 | 42.62 | 4.51 | 109.77 | 10.98 | -0.72 | 10.63 | -90.41 | 5.93 | 0 | 256.51 | 78.96 | 113.78 | 32.8 |
| 2017 (4) | 0.29 | 57.93 | 2.15 | 330.0 | 11.06 | 14.97 | 110.81 | 575.67 | 0.00 | 0 | 143.33 | -52.72 | 85.68 | -50.28 |
| 2016 (3) | 0.19 | -57.29 | 0.5 | -84.38 | 9.62 | 59.54 | 16.40 | -83.06 | 1.30 | -56.82 | 303.14 | -22.56 | 172.34 | -24.31 |
| 2015 (2) | 0.43 | 353.13 | 3.2 | 0 | 6.03 | 42.22 | 96.79 | 0 | 3.02 | 0 | 391.43 | -47.48 | 227.70 | -61.39 |
| 2014 (1) | 0.10 | -2.15 | 0 | 0 | 4.24 | -8.62 | 0.00 | 0 | 0.00 | 0 | 745.32 | -15.13 | 589.77 | 4.39 |
| 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) | 0.47 | 47.26 | -23.8 | 3.38 | -50.29 | -76.35 | 108.38 | 3069.01 | 4300.78 | 1.36 | -97.06 | -97.6 | 138.41 | -36.75 | 96.1 | 106.30 | -22.44 | 122.76 |
| 24Q2 (19) | 0.32 | -39.34 | -47.5 | 6.8 | -35.24 | -50.9 | 3.42 | 230.53 | 237.9 | 46.29 | 7558.75 | -18.19 | 218.83 | 68.95 | 195.56 | 137.06 | 12.97 | 183.89 |
| 24Q1 (18) | 0.52 | 38.66 | -12.96 | 10.5 | -22.68 | -19.85 | -2.62 | -101.19 | -424.0 | 0.60 | 0.0 | -98.93 | 129.52 | -69.62 | 63.35 | 121.32 | -70.06 | 135.48 |
| 23Q4 (17) | 0.38 | -38.48 | -33.69 | 13.58 | -4.97 | 5.6 | 220.45 | 8644.57 | 51367.44 | 0.60 | -98.93 | -98.93 | 426.31 | 504.01 | 305.93 | 405.22 | 749.16 | 487.11 |
| 23Q3 (16) | 0.61 | 1.46 | 6.56 | 14.29 | 3.18 | 8.09 | -2.58 | -4.03 | -778.95 | 56.58 | 0.0 | 0.0 | 70.58 | -4.67 | -38.41 | 47.72 | -1.16 | -41.34 |
| 23Q2 (15) | 0.60 | 0.57 | 5.38 | 13.85 | 5.73 | 7.12 | -2.48 | -396.0 | 1.98 | 56.58 | 0.0 | 0.0 | 74.04 | -6.62 | -44.51 | 48.28 | -6.29 | -49.53 |
| 23Q1 (14) | 0.60 | 5.63 | 5.97 | 13.1 | 1.87 | 12.35 | -0.50 | -16.28 | -108.74 | 56.58 | 0.0 | 0.0 | 79.29 | -24.5 | -49.4 | 51.52 | -25.35 | -55.95 |
| 22Q4 (13) | 0.57 | -1.13 | 5.2 | 12.86 | -2.72 | 8.89 | -0.43 | -213.16 | -109.79 | 56.58 | 0.0 | -42.43 | 105.02 | -8.35 | -50.83 | 69.02 | -15.16 | -55.08 |
| 22Q3 (12) | 0.57 | 0.33 | 15.26 | 13.22 | 2.24 | 43.38 | 0.38 | 115.02 | -93.29 | 56.58 | 0.0 | -0.19 | 114.59 | -14.13 | -59.01 | 81.35 | -14.96 | -49.74 |
| 22Q2 (11) | 0.57 | 1.13 | 14.46 | 12.93 | 10.89 | 37.26 | -2.53 | -144.23 | -129.94 | 56.58 | 0.0 | 68.43 | 133.44 | -14.84 | -55.74 | 95.66 | -18.2 | -50.97 |
| 22Q1 (10) | 0.57 | 4.87 | 11.38 | 11.66 | -1.27 | 13.98 | 5.72 | 30.3 | -33.33 | 56.58 | -42.43 | 79.91 | 156.69 | -26.64 | -34.75 | 116.95 | -23.89 | -33.24 |
| 21Q4 (9) | 0.54 | 8.32 | 2.74 | 11.81 | 28.09 | 10.58 | 4.39 | -22.44 | 9.75 | 98.27 | 73.36 | 71.47 | 213.58 | -23.61 | 1.92 | 153.66 | -5.07 | 2.26 |
| 21Q3 (8) | 0.50 | -0.36 | -2.82 | 9.22 | -2.12 | -8.35 | 5.66 | -33.02 | 345.67 | 56.69 | 68.75 | -86.74 | 279.59 | -7.27 | 28.82 | 161.87 | -17.04 | 10.03 |
| 21Q2 (7) | 0.50 | -1.59 | 5.39 | 9.42 | -7.92 | 7.53 | 8.45 | -1.52 | 834.78 | 33.59 | 6.82 | 0 | 301.52 | 25.57 | -29.02 | 195.12 | 11.39 | -14.29 |
| 21Q1 (6) | 0.51 | -3.27 | 9.16 | 10.23 | -4.21 | 15.46 | 8.58 | 114.5 | 414.29 | 31.45 | -45.13 | 0 | 240.13 | 14.59 | -41.7 | 175.17 | 16.58 | -25.8 |
| 20Q4 (5) | 0.53 | 2.45 | 15.61 | 10.68 | 6.16 | 30.09 | 4.00 | 214.96 | 827.27 | 57.31 | -86.59 | 0 | 209.56 | -3.45 | -49.58 | 150.26 | 2.13 | -46.78 |
| 20Q3 (4) | 0.51 | 8.06 | 0.0 | 10.06 | 14.84 | 0.0 | 1.27 | 210.43 | 0.0 | 427.50 | 0 | 0.0 | 217.04 | -48.91 | 0.0 | 147.12 | -35.38 | 0.0 |
| 20Q2 (3) | 0.47 | 1.93 | 0.0 | 8.76 | -1.13 | 0.0 | -1.15 | 57.88 | 0.0 | 0.00 | 0 | 0.0 | 424.82 | 3.14 | 0.0 | 227.66 | -3.56 | 0.0 |
| 20Q1 (2) | 0.47 | 2.44 | 0.0 | 8.86 | 7.92 | 0.0 | -2.73 | -396.36 | 0.0 | 0.00 | 0 | 0.0 | 411.89 | -0.9 | 0.0 | 236.07 | -16.39 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 8.21 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 415.61 | 0.0 | 0.0 | 282.36 | 0.0 | 0.0 |
