- 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) | 0.54 | -1.09 | 9.01 | -4.05 | 7.42 | -2.62 | -2.88 | 0 | 3.31 | 0.0 | 170.59 | -7.71 | 67.19 | -10.57 |
| 2022 (9) | 0.54 | -9.58 | 9.39 | -26.58 | 7.62 | -7.52 | 0.20 | 0 | 3.31 | 0.0 | 184.84 | 9.53 | 75.13 | -16.3 |
| 2021 (8) | 0.60 | -7.86 | 12.79 | -7.85 | 8.24 | 25.23 | -5.64 | 0 | 3.31 | 0.0 | 168.76 | 14.07 | 89.76 | 19.92 |
| 2020 (7) | 0.65 | 2.21 | 13.88 | -8.8 | 6.58 | -33.2 | -6.43 | 0 | 3.31 | 0.0 | 147.95 | -0.98 | 74.85 | -3.75 |
| 2019 (6) | 0.64 | 10.05 | 15.22 | 30.2 | 9.85 | -31.26 | -1.95 | 0 | 3.31 | 0.0 | 149.42 | -15.49 | 77.77 | -24.1 |
| 2018 (5) | 0.58 | 3.89 | 11.69 | 8.54 | 14.33 | -4.78 | 12.52 | -16.31 | 3.31 | -13.45 | 176.80 | -8.57 | 102.47 | -10.51 |
| 2017 (4) | 0.56 | 3.41 | 10.77 | 117.58 | 15.05 | 8.12 | 14.96 | -57.68 | 3.82 | 80.61 | 193.38 | -5.65 | 114.50 | 31.76 |
| 2016 (3) | 0.54 | 1.95 | 4.95 | 22.83 | 13.92 | 16.68 | 35.35 | -4.04 | 2.12 | -4.36 | 204.97 | -8.74 | 86.90 | 16.38 |
| 2015 (2) | 0.53 | -7.75 | 4.03 | 11.33 | 11.93 | 5.58 | 36.84 | -47.23 | 2.21 | 75.44 | 224.59 | 11.4 | 74.67 | -30.35 |
| 2014 (1) | 0.57 | -24.99 | 3.62 | 21.48 | 11.3 | 624.36 | 69.81 | 1004.59 | 1.26 | 0 | 201.60 | 260.06 | 107.20 | 415.63 |
| 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) | 0.55 | 0.87 | 2.88 | 8.37 | -2.45 | -5.42 | -2.17 | -1872.73 | -200.46 | 50.29 | 0.0 | 0.0 | 153.77 | -4.06 | -12.82 | 61.50 | -4.12 | -10.01 |
| 24Q2 (19) | 0.54 | 1.81 | 0.84 | 8.58 | -2.39 | -6.33 | -0.11 | 94.86 | 97.78 | 50.29 | 0.0 | 82.19 | 160.28 | -5.2 | -11.42 | 64.14 | -3.66 | -3.56 |
| 24Q1 (18) | 0.53 | -0.93 | 2.49 | 8.79 | -2.44 | 1.27 | -2.14 | 73.48 | -224.24 | 50.29 | 0.0 | 82.19 | 169.08 | -0.89 | -13.47 | 66.58 | -0.91 | -6.83 |
| 23Q4 (17) | 0.54 | 1.13 | -1.09 | 9.01 | 1.81 | -4.05 | -8.07 | -473.61 | -604.37 | 50.29 | 0.0 | 82.19 | 170.59 | -3.29 | -7.71 | 67.19 | -1.68 | -10.57 |
| 23Q3 (16) | 0.53 | -1.14 | -5.1 | 8.85 | -3.38 | -9.6 | 2.16 | 143.55 | -26.53 | 50.29 | 82.19 | -30.64 | 176.39 | -2.51 | -3.04 | 68.34 | 2.75 | -14.95 |
| 23Q2 (15) | 0.54 | 3.47 | -8.75 | 9.16 | 5.53 | -18.36 | -4.96 | -651.52 | -185.06 | 27.60 | 0.0 | 0 | 180.94 | -7.4 | 5.94 | 66.51 | -6.93 | -18.48 |
| 23Q1 (14) | 0.52 | -4.39 | -11.8 | 8.68 | -7.56 | -27.18 | -0.66 | -141.25 | 69.16 | 27.60 | 0.0 | 0 | 195.41 | 5.72 | 12.74 | 71.46 | -4.88 | -18.46 |
| 22Q4 (13) | 0.54 | -2.97 | -9.58 | 9.39 | -4.09 | -26.58 | 1.60 | -45.58 | 120.92 | 27.60 | -61.93 | 0 | 184.84 | 1.61 | 9.53 | 75.13 | -6.5 | -16.3 |
| 22Q3 (12) | 0.56 | -4.95 | -18.3 | 9.79 | -12.75 | -31.1 | 2.94 | 268.97 | 185.47 | 72.50 | 0 | 0 | 181.92 | 6.52 | 32.3 | 80.35 | -1.52 | 16.55 |
| 22Q2 (11) | 0.59 | 0.02 | -13.0 | 11.22 | -5.87 | -20.82 | -1.74 | 18.69 | 76.39 | 0.00 | 0 | 0 | 170.79 | -1.47 | 20.9 | 81.59 | -6.9 | 17.55 |
| 22Q1 (10) | 0.59 | -1.98 | -10.93 | 11.92 | -6.8 | -15.22 | -2.14 | 72.03 | 45.69 | 0.00 | 0 | 0 | 173.33 | 2.71 | 18.14 | 87.64 | -2.36 | 18.56 |
| 21Q4 (9) | 0.60 | -12.33 | -7.86 | 12.79 | -9.99 | -7.85 | -7.65 | -122.38 | 28.9 | 0.00 | 0 | 0 | 168.76 | 22.73 | 14.07 | 89.76 | 30.2 | 19.92 |
| 21Q3 (8) | 0.68 | 1.23 | 7.79 | 14.21 | 0.28 | 0.71 | -3.44 | 53.32 | 31.75 | 0.00 | 0 | 0 | 137.51 | -2.65 | -9.63 | 68.94 | -0.68 | -8.01 |
| 21Q2 (7) | 0.68 | 2.39 | 3.87 | 14.17 | 0.78 | -9.97 | -7.37 | -87.06 | -77.59 | 0.00 | 0 | 0 | 141.26 | -3.72 | -3.7 | 69.41 | -6.1 | -11.1 |
| 21Q1 (6) | 0.66 | 1.4 | 2.31 | 14.06 | 1.3 | -10.5 | -3.94 | 63.38 | 34.11 | 0.00 | 0 | 0 | 146.72 | -0.83 | -1.56 | 73.92 | -1.24 | -5.83 |
| 20Q4 (5) | 0.65 | 2.57 | 2.21 | 13.88 | -1.63 | -8.8 | -10.76 | -113.49 | 9.04 | 0.00 | 0 | 0 | 147.95 | -2.77 | -0.98 | 74.85 | -0.12 | -3.75 |
| 20Q3 (4) | 0.64 | -2.46 | 0.0 | 14.11 | -10.36 | 0.0 | -5.04 | -21.45 | 0.0 | 0.00 | 0 | 0.0 | 152.16 | 3.74 | 0.0 | 74.94 | -4.02 | 0.0 |
| 20Q2 (3) | 0.65 | 0.85 | 0.0 | 15.74 | 0.19 | 0.0 | -4.15 | 30.6 | 0.0 | 0.00 | 0 | 0.0 | 146.68 | -1.58 | 0.0 | 78.08 | -0.54 | 0.0 |
| 20Q1 (2) | 0.65 | 1.3 | 0.0 | 15.71 | 3.22 | 0.0 | -5.98 | 49.45 | 0.0 | 0.00 | 0 | 0.0 | 149.04 | -0.25 | 0.0 | 78.50 | 0.94 | 0.0 |
| 19Q4 (1) | 0.64 | 0.0 | 0.0 | 15.22 | 0.0 | 0.0 | -11.83 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 149.42 | 0.0 | 0.0 | 77.77 | 0.0 | 0.0 |
