- 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) | 0.60 | 2.06 | 15.76 | 50.24 | 12.0 | -12.34 | -2.15 | 0 | 3.07 | 0.0 | 101.02 | -44.5 | 72.38 | -46.05 |
| 2022 (9) | 0.59 | -1.5 | 10.49 | -6.51 | 13.69 | 29.15 | 6.95 | 1290.0 | 3.07 | -52.16 | 182.02 | -13.33 | 134.16 | -11.63 |
| 2021 (8) | 0.59 | -1.29 | 11.22 | -13.36 | 10.6 | 17.52 | 0.50 | 0 | 6.41 | 0.0 | 210.01 | 24.87 | 151.82 | 25.64 |
| 2020 (7) | 0.60 | 5.81 | 12.95 | 54.9 | 9.02 | -43.16 | -3.51 | 0 | 6.41 | 0.0 | 168.18 | -17.13 | 120.84 | -20.51 |
| 2019 (6) | 0.57 | 13.17 | 8.36 | -38.66 | 15.87 | 10.36 | 4.54 | -40.26 | 6.41 | 49.61 | 202.95 | 106.92 | 152.02 | 112.29 |
| 2018 (5) | 0.50 | -13.98 | 13.63 | 60.92 | 14.38 | 28.51 | 7.60 | 0 | 4.28 | -57.55 | 98.08 | -22.62 | 71.61 | -6.09 |
| 2017 (4) | 0.59 | 6.13 | 8.47 | -0.24 | 11.19 | 10.57 | -2.60 | 0 | 10.09 | 0.0 | 126.75 | -10.93 | 76.25 | -13.81 |
| 2016 (3) | 0.55 | 6.06 | 8.49 | -29.25 | 10.12 | -3.07 | -0.02 | 0 | 10.09 | 0.0 | 142.30 | 72.19 | 88.47 | 53.54 |
| 2015 (2) | 0.52 | -6.65 | 12.0 | 51.52 | 10.44 | 0.19 | 4.09 | -43.12 | 10.09 | 41.76 | 82.64 | -65.55 | 57.62 | -70.34 |
| 2014 (1) | 0.56 | -4.51 | 7.92 | -25.77 | 10.42 | 16.29 | 7.19 | 10.62 | 7.12 | 0 | 239.86 | 88.76 | 194.25 | 156.0 |
| 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) | 0.59 | -1.46 | -0.95 | 16.38 | -0.85 | 55.11 | 6.83 | 123.2 | 1119.64 | 4.66 | -72.47 | -73.85 | 107.41 | 3.47 | -34.53 | 79.14 | 4.67 | -34.44 |
| 24Q2 (19) | 0.60 | -0.35 | 0.35 | 16.52 | 0.67 | 62.44 | 3.06 | 513.51 | 508.0 | 16.92 | -5.01 | -5.01 | 103.81 | 1.66 | -37.89 | 75.61 | 3.56 | -37.93 |
| 24Q1 (18) | 0.61 | 1.22 | 0.33 | 16.41 | 4.12 | 58.24 | -0.74 | 87.04 | 74.39 | 17.81 | 0.0 | 0.0 | 102.11 | 1.08 | -37.57 | 73.01 | 0.87 | -37.46 |
| 23Q4 (17) | 0.60 | -0.35 | 2.06 | 15.76 | 49.24 | 50.24 | -5.71 | -1119.64 | -226.33 | 17.81 | 0.0 | 0.0 | 101.02 | -38.42 | -44.5 | 72.38 | -40.04 | -46.05 |
| 23Q3 (16) | 0.60 | -0.17 | 1.27 | 10.56 | 3.83 | -3.65 | 0.56 | 174.67 | -94.65 | 17.81 | 0.0 | 117.81 | 164.05 | -1.85 | -10.53 | 120.71 | -0.91 | -11.07 |
| 23Q2 (15) | 0.60 | -0.36 | 0.45 | 10.17 | -1.93 | -8.95 | -0.75 | 74.05 | -109.99 | 17.81 | 0.0 | 9.6 | 167.15 | 2.19 | -13.39 | 121.82 | 4.35 | -12.79 |
| 23Q1 (14) | 0.60 | 2.97 | 0.95 | 10.37 | -1.14 | -9.27 | -2.89 | -163.94 | -156.12 | 17.81 | 0.0 | -39.79 | 163.56 | -10.14 | -17.08 | 116.74 | -12.98 | -19.0 |
| 22Q4 (13) | 0.59 | -1.13 | -1.5 | 10.49 | -4.29 | -6.51 | 4.52 | -56.83 | 19.58 | 17.81 | 117.81 | -60.76 | 182.02 | -0.73 | -13.33 | 134.16 | -1.16 | -11.63 |
| 22Q3 (12) | 0.59 | -0.97 | -1.07 | 10.96 | -1.88 | -5.92 | 10.47 | 39.41 | 120.89 | 8.18 | -49.68 | -70.2 | 183.36 | -4.99 | -13.11 | 135.73 | -2.83 | -11.51 |
| 22Q2 (11) | 0.60 | 0.13 | -2.95 | 11.17 | -2.27 | -18.82 | 7.51 | 45.83 | 1516.98 | 16.25 | -45.06 | -67.86 | 192.99 | -2.16 | 7.43 | 139.69 | -3.08 | 1.9 |
| 22Q1 (10) | 0.60 | 0.47 | -2.35 | 11.43 | 1.87 | -15.14 | 5.15 | 36.24 | 194.67 | 29.58 | -34.83 | -41.49 | 197.26 | -6.07 | 14.58 | 144.13 | -5.07 | 11.42 |
| 21Q4 (9) | 0.59 | -0.7 | -1.29 | 11.22 | -3.69 | -13.36 | 3.78 | -20.25 | 763.16 | 45.38 | 65.43 | -10.23 | 210.01 | -0.48 | 24.87 | 151.82 | -1.02 | 25.64 |
| 21Q3 (8) | 0.60 | -2.85 | -0.68 | 11.65 | -15.33 | 2.37 | 4.74 | 994.34 | 162.12 | 27.43 | -45.73 | -45.73 | 211.03 | 17.47 | -3.85 | 153.38 | 11.88 | -3.27 |
| 21Q2 (7) | 0.62 | 0.75 | 3.23 | 13.76 | 2.15 | 30.92 | -0.53 | 90.26 | 93.38 | 50.56 | 0.0 | 0.0 | 179.65 | 4.35 | -8.64 | 137.09 | 5.98 | -6.2 |
| 21Q1 (6) | 0.61 | 1.56 | 8.3 | 13.47 | 4.02 | 59.79 | -5.44 | -854.39 | -460.82 | 50.56 | 0.0 | 0.0 | 172.16 | 2.37 | -22.94 | 129.36 | 7.05 | -20.85 |
| 20Q4 (5) | 0.60 | -0.08 | 5.81 | 12.95 | 13.8 | 54.9 | -0.57 | 92.53 | -120.28 | 50.56 | 0.0 | 0.0 | 168.18 | -23.37 | -17.13 | 120.84 | -23.79 | -20.51 |
| 20Q3 (4) | 0.60 | 0.97 | 0.0 | 11.38 | 8.28 | 0.0 | -7.63 | 4.63 | 0.0 | 50.56 | 0.0 | 0.0 | 219.47 | 11.61 | 0.0 | 158.57 | 8.5 | 0.0 |
| 20Q2 (3) | 0.60 | 5.7 | 0.0 | 10.51 | 24.67 | 0.0 | -8.00 | -724.74 | 0.0 | 50.56 | 0.0 | 0.0 | 196.64 | -11.98 | 0.0 | 146.15 | -10.58 | 0.0 |
| 20Q1 (2) | 0.57 | -0.77 | 0.0 | 8.43 | 0.84 | 0.0 | -0.97 | -134.52 | 0.0 | 50.56 | 0.0 | 0.0 | 223.41 | 10.08 | 0.0 | 163.44 | 7.51 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | 8.36 | 0.0 | 0.0 | 2.81 | 0.0 | 0.0 | 50.56 | 0.0 | 0.0 | 202.95 | 0.0 | 0.0 | 152.02 | 0.0 | 0.0 |
