- 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) | 0.52 | -22.15 | 10.08 | -8.36 | 12.91 | -19.86 | 4.98 | 248.25 | 5.86 | -63.7 | 275.00 | 75.67 | 139.30 | 139.8 |
| 2022 (9) | 0.67 | -1.68 | 11.0 | 12.47 | 16.11 | 0.25 | 1.43 | -53.57 | 16.15 | 0.0 | 156.54 | -4.63 | 58.09 | -5.7 |
| 2021 (8) | 0.68 | 2.55 | 9.78 | -2.2 | 16.07 | 43.87 | 3.08 | 0 | 16.15 | 183.23 | 164.14 | -4.25 | 61.60 | -9.72 |
| 2020 (7) | 0.66 | 3.35 | 10.0 | 2.25 | 11.17 | -18.82 | -0.49 | 0 | 5.70 | 0.0 | 171.43 | 20.36 | 68.23 | 38.03 |
| 2019 (6) | 0.64 | 1.17 | 9.78 | -5.69 | 13.76 | -33.07 | 0.92 | -81.38 | 5.70 | 0.0 | 142.43 | -21.57 | 49.43 | -17.69 |
| 2018 (5) | 0.63 | -7.84 | 10.37 | -4.42 | 20.56 | 8.78 | 4.94 | 165.59 | 5.70 | -85.31 | 181.60 | -11.22 | 60.05 | -23.65 |
| 2017 (4) | 0.69 | 4.96 | 10.85 | 0.74 | 18.9 | 23.85 | 1.86 | 0 | 38.81 | 648.64 | 204.56 | -18.56 | 78.65 | 6.86 |
| 2016 (3) | 0.66 | 6.97 | 10.77 | -3.75 | 15.26 | -31.07 | -0.71 | 0 | 5.18 | 0.0 | 251.18 | 16.95 | 73.60 | -1.14 |
| 2015 (2) | 0.61 | -12.55 | 11.19 | -22.4 | 22.14 | -10.47 | 5.58 | 91.1 | 5.18 | -84.14 | 214.78 | 18.48 | 74.45 | 18.25 |
| 2014 (1) | 0.70 | 0.6 | 14.42 | 2.49 | 24.73 | 7.48 | 2.92 | 228.09 | 32.69 | 0 | 181.28 | -37.19 | 62.96 | -38.79 |
| 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) | 0.56 | 2.34 | -10.32 | 12.51 | 8.12 | 21.46 | -0.53 | -12.77 | -103.15 | 4.13 | 0.0 | 0.0 | 201.62 | -11.69 | -4.25 | 58.42 | -40.65 | -41.59 |
| 24Q2 (19) | 0.55 | 7.06 | -18.89 | 11.57 | 23.88 | 2.94 | -0.47 | -163.51 | -120.52 | 4.13 | 0.0 | -96.93 | 228.32 | -8.2 | 13.65 | 98.44 | -12.44 | 21.94 |
| 24Q1 (18) | 0.51 | -1.65 | -22.82 | 9.34 | -7.34 | -13.28 | 0.74 | 374.07 | -7.5 | 4.13 | 0.0 | -96.57 | 248.71 | -9.56 | 73.15 | 112.42 | -19.3 | 121.87 |
| 23Q4 (17) | 0.52 | -16.77 | -22.15 | 10.08 | -2.14 | -8.36 | -0.27 | -101.6 | 82.58 | 4.13 | 0.0 | -96.57 | 275.00 | 30.6 | 75.67 | 139.30 | 39.29 | 139.8 |
| 23Q3 (16) | 0.62 | -7.44 | -3.79 | 10.3 | -8.36 | 1.18 | 16.84 | 635.37 | 820.22 | 4.13 | -96.93 | -96.57 | 210.57 | 4.81 | 27.54 | 100.01 | 23.88 | 52.48 |
| 23Q2 (15) | 0.68 | 1.87 | 2.01 | 11.24 | 4.36 | 11.73 | 2.29 | 186.25 | -49.89 | 134.60 | 11.7 | 345.84 | 200.90 | 39.86 | 6.17 | 80.73 | 59.33 | 10.29 |
| 23Q1 (14) | 0.66 | -0.81 | -1.52 | 10.77 | -2.09 | 4.87 | 0.80 | 151.61 | -63.47 | 120.50 | 0.0 | 382.88 | 143.64 | -8.24 | -22.98 | 50.67 | -12.77 | -26.86 |
| 22Q4 (13) | 0.67 | 2.86 | -1.68 | 11.0 | 8.06 | 12.47 | -1.55 | -184.7 | -126.91 | 120.50 | 0.0 | 382.88 | 156.54 | -5.18 | -4.63 | 58.09 | -11.43 | -5.7 |
| 22Q3 (12) | 0.65 | -1.86 | -6.52 | 10.18 | 1.19 | -1.64 | 1.83 | -59.96 | 26.21 | 120.50 | 299.13 | -0.41 | 165.10 | -12.75 | 3.95 | 65.59 | -10.4 | -0.08 |
| 22Q2 (11) | 0.66 | -1.65 | -2.68 | 10.06 | -2.04 | -2.33 | 4.57 | 108.68 | 99.56 | 30.19 | 20.98 | -75.05 | 189.23 | 1.47 | 7.28 | 73.20 | 5.66 | 0.16 |
| 22Q1 (10) | 0.67 | -0.97 | 0.12 | 10.27 | 5.01 | 3.22 | 2.19 | -61.98 | -26.26 | 24.95 | 0.0 | -61.61 | 186.49 | 13.62 | 12.3 | 69.28 | 12.47 | 4.91 |
| 21Q4 (9) | 0.68 | -2.2 | 2.55 | 9.78 | -5.51 | -2.2 | 5.76 | 297.24 | 203.16 | 24.95 | -79.38 | -70.93 | 164.14 | 3.35 | -4.25 | 61.60 | -6.15 | -9.72 |
| 21Q3 (8) | 0.69 | 2.18 | 5.18 | 10.35 | 0.49 | 1.07 | 1.45 | -36.68 | 271.79 | 121.00 | 0.0 | 118.41 | 158.82 | -9.96 | -9.31 | 65.64 | -10.18 | 3.13 |
| 21Q2 (7) | 0.68 | 1.18 | 3.67 | 10.3 | 3.52 | 1.48 | 2.29 | -22.9 | 299.13 | 121.00 | 86.15 | 118.41 | 176.39 | 6.22 | -1.85 | 73.08 | 10.66 | 20.06 |
| 21Q1 (6) | 0.67 | 1.43 | 3.5 | 9.95 | -0.5 | -1.19 | 2.97 | 56.32 | 201.02 | 65.00 | -24.27 | 17.33 | 166.06 | -3.13 | -19.94 | 66.04 | -3.21 | -1.12 |
| 20Q4 (5) | 0.66 | 0.3 | 3.35 | 10.0 | -2.34 | 2.25 | 1.90 | 387.18 | -25.2 | 85.83 | 54.93 | 54.93 | 171.43 | -2.11 | 20.36 | 68.23 | 7.2 | 38.03 |
| 20Q3 (4) | 0.66 | 0.72 | 0.0 | 10.24 | 0.89 | 0.0 | 0.39 | 133.91 | 0.0 | 55.40 | 0.0 | 0.0 | 175.12 | -2.56 | 0.0 | 63.65 | 4.57 | 0.0 |
| 20Q2 (3) | 0.66 | 1.0 | 0.0 | 10.15 | 0.79 | 0.0 | -1.15 | 60.88 | 0.0 | 55.40 | 0.0 | 0.0 | 179.72 | -13.35 | 0.0 | 60.87 | -8.86 | 0.0 |
| 20Q1 (2) | 0.65 | 1.29 | 0.0 | 10.07 | 2.97 | 0.0 | -2.94 | -215.75 | 0.0 | 55.40 | 0.0 | 0.0 | 207.42 | 45.63 | 0.0 | 66.79 | 35.12 | 0.0 |
| 19Q4 (1) | 0.64 | 0.0 | 0.0 | 9.78 | 0.0 | 0.0 | 2.54 | 0.0 | 0.0 | 55.40 | 0.0 | 0.0 | 142.43 | 0.0 | 0.0 | 49.43 | 0.0 | 0.0 |
