- 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) | 0.53 | -3.43 | 3.28 | 6.49 | 8.22 | 6.2 | 10.15 | 0 | 4.30 | -97.36 | 186.37 | 15.22 | 125.58 | 26.71 |
| 2022 (9) | 0.55 | 13.03 | 3.08 | 70.17 | 7.74 | 14.5 | -0.56 | 0 | 163.00 | 9214.29 | 161.75 | -9.83 | 99.11 | 1.81 |
| 2021 (8) | 0.48 | 6.13 | 1.81 | -5.73 | 6.76 | 24.04 | 10.93 | 22.12 | 1.75 | -67.08 | 179.39 | -24.83 | 97.35 | -40.69 |
| 2020 (7) | 0.46 | 7.67 | 1.92 | 92.0 | 5.45 | -23.02 | 8.95 | -58.62 | 5.32 | 2557.89 | 238.64 | 17.2 | 164.13 | 20.56 |
| 2019 (6) | 0.42 | 3.59 | 1.0 | 2.04 | 7.08 | 16.64 | 21.63 | -56.96 | 0.20 | -40.0 | 203.61 | -5.8 | 136.14 | -0.34 |
| 2018 (5) | 0.41 | 8.45 | 0.98 | 13.95 | 6.07 | 1.0 | 50.26 | -42.18 | 0.33 | -6.94 | 216.15 | -10.31 | 136.61 | 6.36 |
| 2017 (4) | 0.38 | 19.4 | 0.86 | 34.38 | 6.01 | 100.33 | 86.92 | 0 | 0.36 | 0.45 | 241.00 | -18.22 | 128.44 | -41.39 |
| 2016 (3) | 0.32 | 25.65 | 0.64 | 39.13 | 3.0 | -39.64 | -73.31 | 0 | 0.36 | 0.0 | 294.70 | -28.32 | 219.15 | -35.42 |
| 2015 (2) | 0.25 | -30.1 | 0.46 | -13.21 | 4.97 | -34.86 | -9.06 | 0 | 0.36 | 0.0 | 411.15 | 50.03 | 339.36 | 71.01 |
| 2014 (1) | 0.36 | -32.81 | 0.53 | -50.0 | 7.63 | -0.26 | 98.25 | 28.72 | 0.36 | 0 | 274.05 | 57.36 | 198.44 | 75.47 |
| 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 | 11.44 | 17.66 | 2.81 | -21.29 | -13.0 | -3.40 | -135.31 | -111.2 | 49.40 | 0.0 | 1045.51 | 221.65 | 21.95 | 15.0 | 155.71 | 19.36 | 18.28 |
| 24Q2 (19) | 0.53 | 7.43 | 2.35 | 3.57 | 8.84 | 16.67 | 9.63 | -30.87 | -41.03 | 49.40 | 343.05 | 426.02 | 181.76 | -5.79 | -3.21 | 130.45 | -2.45 | 2.07 |
| 24Q1 (18) | 0.49 | -7.06 | -3.82 | 3.28 | 0.0 | 6.49 | 13.93 | 197.01 | -0.64 | 11.15 | 158.55 | -51.52 | 192.93 | 3.52 | 12.44 | 133.72 | 6.48 | 26.57 |
| 23Q4 (17) | 0.53 | 5.74 | -3.43 | 3.28 | 1.55 | 6.49 | -14.36 | -147.31 | -236.89 | 4.31 | 0.0 | -78.83 | 186.37 | -3.3 | 15.22 | 125.58 | -4.6 | 26.71 |
| 23Q3 (16) | 0.50 | -3.06 | -2.57 | 3.23 | 5.56 | 22.35 | 30.35 | 85.85 | 64.86 | 4.31 | -54.08 | -44.88 | 192.74 | 2.64 | 12.24 | 131.64 | 3.0 | 43.37 |
| 23Q2 (15) | 0.52 | 0.96 | -1.68 | 3.06 | -0.65 | 31.33 | 16.33 | 16.48 | 264.95 | 9.39 | -59.17 | 285.71 | 187.78 | 9.44 | 11.75 | 127.80 | 20.97 | 43.61 |
| 23Q1 (14) | 0.51 | -6.68 | 4.1 | 3.08 | 0.0 | 86.67 | 14.02 | 33.65 | 164.64 | 23.00 | 12.88 | 844.64 | 171.58 | 6.08 | 1.6 | 105.65 | 6.6 | 27.81 |
| 22Q4 (13) | 0.55 | 6.68 | 13.03 | 3.08 | 16.67 | 70.17 | 10.49 | -43.02 | -70.33 | 20.38 | 160.43 | 736.83 | 161.75 | -5.81 | -9.83 | 99.11 | 7.94 | 1.81 |
| 22Q3 (12) | 0.51 | -2.17 | -6.4 | 2.64 | 13.3 | 44.26 | 18.41 | 285.96 | 3187.5 | 7.82 | 221.32 | -76.53 | 171.72 | 2.19 | -5.53 | 91.82 | 3.18 | 2.97 |
| 22Q2 (11) | 0.52 | 6.89 | -0.44 | 2.33 | 41.21 | 25.95 | -9.90 | 54.36 | -165.22 | 2.43 | 0.0 | -65.91 | 168.04 | -0.5 | -12.52 | 88.99 | 7.66 | -22.26 |
| 22Q1 (10) | 0.49 | 1.32 | -5.14 | 1.65 | -8.84 | -12.7 | -21.69 | -161.36 | -80.45 | 2.43 | 0.0 | -69.27 | 168.88 | -5.86 | -14.54 | 82.66 | -15.09 | -28.56 |
| 21Q4 (9) | 0.48 | -11.65 | 6.13 | 1.81 | -1.09 | -5.73 | 35.35 | 6212.5 | 2031.69 | 2.43 | -92.7 | -69.27 | 179.39 | -1.31 | -24.83 | 97.35 | 9.17 | -40.69 |
| 21Q3 (8) | 0.55 | 4.06 | 24.59 | 1.83 | -1.08 | -5.67 | 0.56 | -96.31 | -97.56 | 33.33 | 366.67 | 320.71 | 181.78 | -5.36 | -28.1 | 89.17 | -22.1 | -49.88 |
| 21Q2 (7) | 0.53 | 1.84 | 19.18 | 1.85 | -2.12 | 37.04 | 15.18 | 226.29 | 193.62 | 7.14 | -9.85 | -61.04 | 192.08 | -2.8 | -12.26 | 114.47 | -1.07 | -19.69 |
| 21Q1 (6) | 0.52 | 13.37 | 20.49 | 1.89 | -1.56 | 27.7 | -12.02 | -556.83 | -208.68 | 7.92 | 0.0 | -30.5 | 197.61 | -17.19 | -13.09 | 115.71 | -29.5 | -24.2 |
| 20Q4 (5) | 0.46 | 3.7 | 7.67 | 1.92 | -1.03 | 92.0 | -1.83 | -107.98 | 40.2 | 7.92 | 0.0 | 0 | 238.64 | -5.61 | 17.2 | 164.13 | -7.76 | 20.56 |
| 20Q3 (4) | 0.44 | -0.45 | 0.0 | 1.94 | 43.7 | 0.0 | 22.94 | 343.71 | 0.0 | 7.92 | -56.78 | 0.0 | 252.82 | 15.49 | 0.0 | 177.93 | 24.84 | 0.0 |
| 20Q2 (3) | 0.44 | 2.96 | 0.0 | 1.35 | -8.78 | 0.0 | 5.17 | -53.25 | 0.0 | 18.33 | 60.82 | 0.0 | 218.91 | -3.72 | 0.0 | 142.53 | -6.64 | 0.0 |
| 20Q1 (2) | 0.43 | 1.3 | 0.0 | 1.48 | 48.0 | 0.0 | 11.06 | 461.44 | 0.0 | 11.40 | 0 | 0.0 | 227.37 | 11.67 | 0.0 | 152.66 | 12.13 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | -3.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 203.61 | 0.0 | 0.0 | 136.14 | 0.0 | 0.0 |
