- 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) | 0.44 | -1.67 | 19.59 | -1.51 | 12.92 | -7.58 | -0.26 | 0 | 3.07 | 0.0 | 131.33 | 4.88 | 98.04 | 12.95 |
| 2022 (9) | 0.45 | -0.02 | 19.89 | -3.63 | 13.98 | 117.42 | -1.06 | 0 | 3.07 | 0.0 | 125.22 | -35.43 | 86.80 | -40.06 |
| 2021 (8) | 0.45 | 20.98 | 20.64 | 24.56 | 6.43 | -47.17 | -22.17 | 0 | 3.07 | 0.0 | 193.94 | -26.96 | 144.80 | -35.5 |
| 2020 (7) | 0.37 | 10.31 | 16.57 | 23.47 | 12.17 | -47.11 | -7.93 | 0 | 3.07 | 0.0 | 265.53 | -5.4 | 224.51 | 0.55 |
| 2019 (6) | 0.34 | -9.93 | 13.42 | -8.46 | 23.01 | 12.41 | 24.83 | 18.58 | 3.07 | -23.15 | 280.70 | 6.08 | 223.28 | 12.36 |
| 2018 (5) | 0.37 | -2.65 | 14.66 | 2.88 | 20.47 | 7.91 | 20.94 | 29.42 | 4.00 | -9.12 | 264.61 | 59.23 | 198.72 | 62.59 |
| 2017 (4) | 0.38 | 5.28 | 14.25 | 27.69 | 18.97 | -23.42 | 16.18 | -73.52 | 4.40 | 257.0 | 166.18 | -24.86 | 122.22 | -30.36 |
| 2016 (3) | 0.37 | 4.7 | 11.16 | 76.3 | 24.77 | 13.31 | 61.10 | -17.74 | 1.23 | 54.5 | 221.16 | 15.9 | 175.51 | 34.97 |
| 2015 (2) | 0.35 | -0.48 | 6.33 | 17.88 | 21.86 | 58.41 | 74.28 | 107.78 | 0.80 | -47.04 | 190.82 | -15.97 | 130.04 | -22.62 |
| 2014 (1) | 0.35 | -0.48 | 5.37 | 7.83 | 13.8 | 15.58 | 35.75 | 43.46 | 1.51 | 0 | 227.08 | 5.51 | 168.06 | 40.6 |
| 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 | 7.31 | 7.04 | 20.65 | 11.5 | 3.35 | -10.92 | -80.2 | -338.43 | 64.10 | 0.0 | 0.0 | 147.59 | 24.51 | 4.84 | 111.04 | 30.6 | 5.18 |
| 24Q2 (19) | 0.44 | 0.3 | 2.19 | 18.52 | -2.78 | -0.75 | -6.06 | -471.78 | -2324.0 | 64.10 | 0.0 | -50.04 | 118.54 | -8.61 | -3.21 | 85.02 | -12.16 | 6.8 |
| 24Q1 (18) | 0.44 | -1.36 | -0.5 | 19.05 | -2.76 | -1.55 | 1.63 | 119.66 | -40.94 | 64.10 | 0.0 | -50.04 | 129.71 | -1.23 | 3.29 | 96.79 | -1.27 | 11.88 |
| 23Q4 (17) | 0.44 | 0.82 | -1.67 | 19.59 | -1.95 | -1.51 | -8.29 | -281.0 | -579.19 | 64.10 | 0.0 | -8.78 | 131.33 | -6.71 | 4.88 | 98.04 | -7.13 | 12.95 |
| 23Q3 (16) | 0.44 | 2.45 | -4.34 | 19.98 | 7.07 | -2.58 | 4.58 | 1932.0 | -14.39 | 64.10 | -50.04 | 1.59 | 140.78 | 14.95 | 12.41 | 105.57 | 32.61 | 18.54 |
| 23Q2 (15) | 0.43 | -2.35 | -9.21 | 18.66 | -3.57 | -12.93 | -0.25 | -109.06 | 89.08 | 128.30 | 0.0 | 180.32 | 122.47 | -2.48 | -6.82 | 79.61 | -7.98 | -18.62 |
| 23Q1 (14) | 0.44 | -2.51 | -7.05 | 19.35 | -2.71 | -11.52 | 2.76 | 59.54 | 123.45 | 128.30 | 82.6 | 180.32 | 125.58 | 0.29 | -14.62 | 86.51 | -0.33 | -18.59 |
| 22Q4 (13) | 0.45 | -1.92 | -0.02 | 19.89 | -3.02 | -3.63 | 1.73 | -67.66 | 108.15 | 70.26 | 11.37 | 53.52 | 125.22 | -0.02 | -35.43 | 86.80 | -2.54 | -40.06 |
| 22Q3 (12) | 0.46 | -2.77 | 5.47 | 20.51 | -4.29 | 2.86 | 5.35 | 333.62 | 123.1 | 63.09 | 37.85 | 37.85 | 125.24 | -4.72 | -29.44 | 89.06 | -8.96 | -32.87 |
| 22Q2 (11) | 0.47 | -0.02 | 15.06 | 21.43 | -2.01 | 14.48 | -2.29 | 80.54 | 92.17 | 45.77 | 0.0 | 0.0 | 131.44 | -10.64 | -37.94 | 97.82 | -7.94 | -44.21 |
| 22Q1 (10) | 0.47 | 4.86 | 22.74 | 21.87 | 5.96 | 25.55 | -11.77 | 44.59 | 19.55 | 45.77 | 0.0 | 0.0 | 147.09 | -24.16 | -38.77 | 106.26 | -26.62 | -47.17 |
| 21Q4 (9) | 0.45 | 3.47 | 20.98 | 20.64 | 3.51 | 24.56 | -21.24 | 8.29 | -82.95 | 45.77 | 0.0 | 0.0 | 193.94 | 9.27 | -26.96 | 144.80 | 9.14 | -35.5 |
| 21Q3 (8) | 0.44 | 6.07 | 20.02 | 19.94 | 6.52 | 25.88 | -23.16 | 20.79 | -151.47 | 45.77 | 0.0 | 0.0 | 177.49 | -16.19 | -31.4 | 132.67 | -24.34 | -38.88 |
| 21Q2 (7) | 0.41 | 6.65 | 15.16 | 18.72 | 7.46 | 27.43 | -29.24 | -99.86 | -43.9 | 45.77 | 0.0 | 0.0 | 211.78 | -11.84 | -14.53 | 175.34 | -12.82 | -12.64 |
| 21Q1 (6) | 0.38 | 3.36 | 6.77 | 17.42 | 5.13 | 13.63 | -14.63 | -26.01 | -280.39 | 45.77 | 0.0 | 0.0 | 240.21 | -9.54 | -7.6 | 201.12 | -10.42 | -5.69 |
| 20Q4 (5) | 0.37 | 2.65 | 10.31 | 16.57 | 4.61 | 23.47 | -11.61 | -26.06 | -240.73 | 45.77 | 0.0 | 14.63 | 265.53 | 2.62 | -5.4 | 224.51 | 3.44 | 0.55 |
| 20Q3 (4) | 0.36 | 1.77 | 0.0 | 15.84 | 7.83 | 0.0 | -9.21 | 54.68 | 0.0 | 45.77 | 0.0 | 0.0 | 258.74 | 4.42 | 0.0 | 217.05 | 8.14 | 0.0 |
| 20Q2 (3) | 0.36 | -1.11 | 0.0 | 14.69 | -4.17 | 0.0 | -20.32 | -350.55 | 0.0 | 45.77 | 0.0 | 0.0 | 247.78 | -4.69 | 0.0 | 200.71 | -5.88 | 0.0 |
| 20Q1 (2) | 0.36 | 6.79 | 0.0 | 15.33 | 14.23 | 0.0 | 8.11 | -1.7 | 0.0 | 45.77 | 14.63 | 0.0 | 259.96 | -7.39 | 0.0 | 213.26 | -4.49 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 13.42 | 0.0 | 0.0 | 8.25 | 0.0 | 0.0 | 39.93 | 0.0 | 0.0 | 280.70 | 0.0 | 0.0 | 223.28 | 0.0 | 0.0 |
