- 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) | 0.50 | 5.75 | 14.1 | 0.43 | 18.97 | -8.45 | -4.42 | 0 | 53.33 | 0.0 | 108.69 | -14.17 | 65.85 | -7.81 |
| 2022 (9) | 0.47 | -9.04 | 14.04 | -14.39 | 20.72 | -6.75 | 1.07 | -33.12 | 53.33 | 292.98 | 126.64 | -4.12 | 71.43 | -4.73 |
| 2021 (8) | 0.52 | 2.3 | 16.4 | 14.29 | 22.22 | 11.04 | 1.60 | 0 | 13.57 | 6233.33 | 132.08 | -9.54 | 74.98 | -22.49 |
| 2020 (7) | 0.51 | 10.05 | 14.35 | 30.34 | 20.01 | -1.19 | -0.81 | 0 | 0.21 | 0.0 | 146.01 | 9.65 | 96.73 | 2.05 |
| 2019 (6) | 0.46 | -0.26 | 11.01 | 50.0 | 20.25 | 0.55 | 48.10 | 117.55 | 0.21 | 0 | 133.16 | 9.28 | 94.79 | 21.11 |
| 2018 (5) | 0.46 | 27.21 | 7.34 | 18.39 | 20.14 | 16.82 | 22.11 | 492.76 | 0.00 | 0 | 121.85 | -19.22 | 78.27 | -8.99 |
| 2017 (4) | 0.36 | 4.66 | 6.2 | -4.32 | 17.24 | -2.21 | 3.73 | -74.26 | 0.00 | 0 | 150.84 | -1.57 | 86.00 | -0.66 |
| 2016 (3) | 0.35 | 9.34 | 6.48 | 19.34 | 17.63 | -8.22 | 14.49 | -12.08 | 0.00 | 0 | 153.24 | -5.56 | 86.57 | -0.89 |
| 2015 (2) | 0.32 | -10.37 | 5.43 | -6.22 | 19.21 | -10.78 | 16.48 | 2.94 | 0.00 | 0 | 162.26 | 15.14 | 87.35 | 37.0 |
| 2014 (1) | 0.35 | -6.31 | 5.79 | 11.99 | 21.53 | 1.51 | 16.01 | 4.91 | 0.00 | 0 | 140.92 | -2.51 | 63.76 | -7.79 |
| 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) | 0.50 | -0.58 | 1.52 | 13.79 | -0.36 | -4.9 | -0.70 | -233.33 | 83.49 | 71.71 | 0.0 | 0.0 | 114.58 | 8.1 | -0.4 | 73.76 | 8.12 | 4.88 |
| 24Q2 (19) | 0.50 | 3.03 | 2.56 | 13.84 | -0.07 | -4.68 | -0.21 | -144.68 | 92.83 | 71.71 | 0.0 | 0.0 | 105.99 | -2.35 | -10.38 | 68.22 | 1.94 | -7.64 |
| 24Q1 (18) | 0.49 | -2.18 | 1.9 | 13.85 | -1.77 | -4.61 | 0.47 | 105.1 | 132.87 | 71.71 | 0.0 | 0.0 | 108.54 | -0.14 | -12.75 | 66.92 | 1.62 | -14.73 |
| 23Q4 (17) | 0.50 | 1.32 | 5.75 | 14.1 | -2.76 | 0.43 | -9.22 | -117.45 | -17.45 | 71.71 | 0.0 | 0.0 | 108.69 | -5.52 | -14.17 | 65.85 | -6.37 | -7.81 |
| 23Q3 (16) | 0.49 | 0.45 | 1.92 | 14.5 | -0.14 | -5.91 | -4.24 | -44.71 | -309.9 | 71.71 | 0.0 | 0.0 | 115.04 | -2.73 | -11.81 | 70.33 | -4.78 | -10.4 |
| 23Q2 (15) | 0.49 | 2.35 | -1.33 | 14.52 | 0.0 | -8.62 | -2.93 | -104.9 | -203.17 | 71.71 | 0.0 | 132.22 | 118.27 | -4.93 | -9.41 | 73.86 | -5.89 | -4.73 |
| 23Q1 (14) | 0.48 | 1.52 | -4.1 | 14.52 | 3.42 | -8.39 | -1.43 | 81.78 | -111.02 | 71.71 | 0.0 | 489.97 | 124.40 | -1.77 | -6.96 | 78.48 | 9.87 | 0.13 |
| 22Q4 (13) | 0.47 | -2.35 | -9.04 | 14.04 | -8.89 | -14.39 | -7.85 | -488.61 | -64.57 | 71.71 | 0.0 | 348.21 | 126.64 | -2.92 | -4.12 | 71.43 | -8.99 | -4.73 |
| 22Q3 (12) | 0.48 | -2.75 | -3.87 | 15.41 | -3.02 | 1.45 | 2.02 | -28.87 | 188.57 | 71.71 | 132.22 | 348.21 | 130.45 | -0.08 | -6.29 | 78.49 | 1.24 | -5.62 |
| 22Q2 (11) | 0.50 | -0.52 | -4.71 | 15.89 | 0.25 | 1.15 | 2.84 | -78.12 | -2.41 | 30.88 | 154.06 | -89.71 | 130.56 | -2.35 | -9.13 | 77.53 | -1.08 | -15.51 |
| 22Q1 (10) | 0.50 | -3.71 | -1.07 | 15.85 | -3.35 | 7.75 | 12.98 | 372.12 | 62.45 | 12.16 | -24.03 | -47.34 | 133.70 | 1.23 | -9.27 | 78.38 | 4.53 | -18.48 |
| 21Q4 (9) | 0.52 | 3.2 | 2.3 | 16.4 | 7.97 | 14.29 | -4.77 | -781.43 | -134.54 | 16.00 | 0.0 | 2.86 | 132.08 | -5.11 | -9.54 | 74.98 | -9.84 | -22.49 |
| 21Q3 (8) | 0.50 | -3.6 | 0.04 | 15.19 | -3.31 | 11.2 | 0.70 | -75.95 | 113.28 | 16.00 | -94.67 | 0 | 139.20 | -3.12 | 31.51 | 83.16 | -9.37 | 27.23 |
| 21Q2 (7) | 0.52 | 3.28 | 4.56 | 15.71 | 6.8 | 32.02 | 2.91 | -63.58 | 132.84 | 300.00 | 1199.64 | 0 | 143.68 | -2.5 | 28.99 | 91.76 | -4.57 | 31.16 |
| 21Q1 (6) | 0.51 | -0.43 | 9.36 | 14.71 | 2.51 | 24.45 | 7.99 | -42.14 | 210.06 | 23.08 | 48.39 | 0 | 147.36 | 0.92 | 18.48 | 96.15 | -0.6 | 16.64 |
| 20Q4 (5) | 0.51 | 0.91 | 10.05 | 14.35 | 5.05 | 30.34 | 13.81 | 362.05 | 298.99 | 15.56 | 0 | 0 | 146.01 | 37.94 | 9.65 | 96.73 | 48.0 | 6.39 |
| 20Q3 (4) | 0.50 | 0.76 | 0.0 | 13.66 | 14.79 | 0.0 | -5.27 | 40.52 | 0.0 | 0.00 | 0 | 0.0 | 105.85 | -4.97 | 0.0 | 65.36 | -6.58 | 0.0 |
| 20Q2 (3) | 0.50 | 8.02 | 0.0 | 11.9 | 0.68 | 0.0 | -8.86 | -22.04 | 0.0 | 0.00 | 0 | 0.0 | 111.39 | -10.44 | 0.0 | 69.96 | -15.13 | 0.0 |
| 20Q1 (2) | 0.46 | 0.19 | 0.0 | 11.82 | 7.36 | 0.0 | -7.26 | -4.61 | 0.0 | 0.00 | 0 | 0.0 | 124.38 | -6.59 | 0.0 | 82.43 | -9.34 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 11.01 | 0.0 | 0.0 | -6.94 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 133.16 | 0.0 | 0.0 | 90.92 | 0.0 | 0.0 |
