- 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) | 0.11 | -48.84 | 0.33 | -65.62 | 2.75 | 57.14 | -78.30 | 0 | 0.08 | 0.0 | 656.78 | 146.63 | 523.71 | 198.97 |
| 2022 (9) | 0.22 | -39.56 | 0.96 | -53.85 | 1.75 | 30.6 | -20.39 | 0 | 0.08 | 0.0 | 266.30 | 79.93 | 175.17 | 99.22 |
| 2021 (8) | 0.36 | 56.5 | 2.08 | 103.92 | 1.34 | -33.33 | -20.76 | 0 | 0.08 | 0.0 | 148.00 | -29.74 | 87.93 | -39.43 |
| 2020 (7) | 0.23 | -13.99 | 1.02 | 2.0 | 2.01 | -49.75 | -13.12 | 0 | 0.08 | 0.0 | 210.64 | 3.8 | 145.17 | 28.63 |
| 2019 (6) | 0.27 | 43.01 | 1.0 | 104.08 | 4.0 | 23.08 | 27.55 | -74.09 | 0.08 | 38.46 | 202.92 | -36.73 | 112.86 | -48.3 |
| 2018 (5) | 0.19 | 25.5 | 0.49 | 0 | 3.25 | -6.07 | 106.32 | 1.0 | 0.06 | 0 | 320.73 | -49.18 | 218.28 | -53.53 |
| 2017 (4) | 0.15 | -57.2 | 0 | 0 | 3.46 | 37.3 | 105.27 | 617.1 | 0.00 | 0 | 631.05 | 233.54 | 469.74 | 409.53 |
| 2016 (3) | 0.35 | -9.26 | 0.62 | 16.98 | 2.52 | 20.0 | 14.68 | 0 | 1.15 | 0 | 189.20 | 12.97 | 92.19 | -4.09 |
| 2015 (2) | 0.39 | -23.33 | 0.53 | -38.37 | 2.1 | 16.02 | -0.47 | 0 | 0.00 | 0 | 167.48 | 43.27 | 96.12 | 49.51 |
| 2014 (1) | 0.51 | 40.16 | 0.86 | 86.96 | 1.81 | 64.55 | -12.62 | 0 | 0.00 | 0 | 116.90 | -33.26 | 64.29 | 23.0 |
| 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) | 0.13 | -16.8 | 20.48 | 0.5 | -15.25 | 42.86 | -50.35 | -509.56 | -3.05 | 1.40 | 0.0 | 0.0 | 626.68 | 28.39 | -10.71 | 479.21 | 46.4 | -16.58 |
| 24Q2 (19) | 0.16 | 42.02 | 59.19 | 0.59 | 90.32 | 59.46 | -8.26 | 88.29 | 90.62 | 1.40 | 0.0 | 0.0 | 488.09 | -24.87 | -39.86 | 327.34 | -29.51 | -51.17 |
| 24Q1 (18) | 0.11 | 1.06 | 47.1 | 0.31 | -6.06 | 6.9 | -70.56 | 41.2 | -24.09 | 1.40 | 0.0 | 0.0 | 649.69 | -1.08 | -53.58 | 464.38 | -11.33 | -59.45 |
| 23Q4 (17) | 0.11 | 0.89 | -48.84 | 0.33 | -5.71 | -65.62 | -120.01 | -145.62 | -227.36 | 1.40 | 0.0 | 0.0 | 656.78 | -6.42 | 146.63 | 523.71 | -8.83 | 198.97 |
| 23Q3 (16) | 0.11 | 9.93 | -38.06 | 0.35 | -5.41 | -59.77 | -48.86 | 44.5 | -83.27 | 1.40 | 0.0 | 0.0 | 701.83 | -13.52 | 94.49 | 574.46 | -14.3 | 160.21 |
| 23Q2 (15) | 0.10 | 31.23 | -30.91 | 0.37 | 27.59 | -38.33 | -88.04 | -54.84 | -834.61 | 1.40 | 0.0 | 0.0 | 811.54 | -42.02 | 69.25 | 670.32 | -41.46 | 140.0 |
| 23Q1 (14) | 0.08 | -64.85 | -80.33 | 0.29 | -69.79 | -87.82 | -56.86 | -55.1 | -174.42 | 1.40 | 0.0 | 0.0 | 1399.60 | 425.57 | 947.92 | 1145.07 | 553.69 | 1388.65 |
| 22Q4 (13) | 0.22 | 22.16 | -39.56 | 0.96 | 10.34 | -53.85 | -36.66 | -37.51 | -49.02 | 1.40 | 0.0 | 0.0 | 266.30 | -26.2 | 79.93 | 175.17 | -20.65 | 99.22 |
| 22Q3 (12) | 0.18 | 22.62 | -41.62 | 0.87 | 45.0 | -45.28 | -26.66 | -183.01 | -35.74 | 1.40 | 0.0 | 0.0 | 360.85 | -24.74 | 131.82 | 220.77 | -20.96 | 137.31 |
| 22Q2 (11) | 0.15 | -62.65 | -49.08 | 0.6 | -74.79 | -55.22 | -9.42 | 54.54 | 55.33 | 1.40 | 0.0 | 0.0 | 479.49 | 259.01 | 183.47 | 279.30 | 263.1 | 168.61 |
| 22Q1 (10) | 0.39 | 8.03 | 42.53 | 2.38 | 14.42 | 91.94 | -20.72 | 15.77 | -40.09 | 1.40 | 0.0 | 0.0 | 133.56 | -9.76 | -25.7 | 76.92 | -12.52 | -37.88 |
| 21Q4 (9) | 0.36 | 17.98 | 56.5 | 2.08 | 30.82 | 103.92 | -24.60 | -25.25 | 54.43 | 1.40 | 0.0 | 0.0 | 148.00 | -4.92 | -29.74 | 87.93 | -5.48 | -39.43 |
| 21Q3 (8) | 0.31 | 6.95 | 46.47 | 1.59 | 18.66 | 78.65 | -19.64 | 6.88 | 59.4 | 1.40 | 0.0 | 0.0 | 155.66 | -7.98 | -36.52 | 93.03 | -10.53 | -47.68 |
| 21Q2 (7) | 0.29 | 4.56 | 27.3 | 1.34 | 8.06 | 44.09 | -21.09 | -42.6 | -192.34 | 1.40 | 0.0 | 0.0 | 169.15 | -5.9 | -28.37 | 103.98 | -16.03 | -10.65 |
| 21Q1 (6) | 0.28 | 18.62 | 5.74 | 1.24 | 21.57 | 30.53 | -14.79 | 72.6 | -187.67 | 1.40 | 0.0 | -16.0 | 179.75 | -14.66 | -14.51 | 123.83 | -14.7 | 21.8 |
| 20Q4 (5) | 0.23 | 10.42 | -13.99 | 1.02 | 14.61 | 2.0 | -53.98 | -11.58 | -441.65 | 1.40 | 0.0 | 250.0 | 210.64 | -14.11 | 3.8 | 145.17 | -18.36 | 28.63 |
| 20Q3 (4) | 0.21 | -7.05 | 0.0 | 0.89 | -4.3 | 0.0 | -48.38 | -311.82 | 0.0 | 1.40 | 0.0 | 0.0 | 245.23 | 3.85 | 0.0 | 177.81 | 52.78 | 0.0 |
| 20Q2 (3) | 0.23 | -13.15 | 0.0 | 0.93 | -2.11 | 0.0 | 22.84 | 35.39 | 0.0 | 1.40 | -16.0 | 0.0 | 236.15 | 12.32 | 0.0 | 116.38 | 14.47 | 0.0 |
| 20Q1 (2) | 0.26 | -3.51 | 0.0 | 0.95 | -5.0 | 0.0 | 16.87 | 6.77 | 0.0 | 1.67 | 316.67 | 0.0 | 210.25 | 3.61 | 0.0 | 101.67 | -9.91 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 15.80 | 0.0 | 0.0 | 0.40 | 0.0 | 0.0 | 202.92 | 0.0 | 0.0 | 112.86 | 0.0 | 0.0 |
