- 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) | 0.43 | -13.78 | 4.61 | -19.97 | 11.27 | 24.81 | 2.47 | -68.69 | 17.07 | 285.48 | 208.41 | -18.36 | 125.75 | -16.95 |
| 2022 (9) | 0.50 | -12.25 | 5.76 | -25.96 | 9.03 | -17.53 | 7.89 | -1.62 | 4.43 | 40.24 | 255.27 | 50.56 | 151.42 | 55.94 |
| 2021 (8) | 0.57 | 6.12 | 7.78 | 100.52 | 10.95 | 6.52 | 8.02 | -1.84 | 3.16 | -13.41 | 169.55 | -40.19 | 97.10 | -52.41 |
| 2020 (7) | 0.54 | 1.42 | 3.88 | 8.08 | 10.28 | -8.38 | 8.17 | -23.0 | 3.65 | 10.84 | 283.48 | -12.74 | 204.02 | -14.27 |
| 2019 (6) | 0.53 | 25.52 | 3.59 | 7.49 | 11.22 | -4.02 | 10.61 | 0.57 | 3.29 | 11.84 | 324.85 | 18.72 | 237.99 | 22.85 |
| 2018 (5) | 0.42 | -17.57 | 3.34 | -10.46 | 11.69 | 15.4 | 10.55 | 87.06 | 2.94 | -66.88 | 273.62 | 20.15 | 193.73 | 38.02 |
| 2017 (4) | 0.51 | -5.41 | 3.73 | -11.4 | 10.13 | -17.37 | 5.64 | -69.21 | 8.88 | 256.31 | 227.73 | -3.11 | 140.36 | -14.23 |
| 2016 (3) | 0.54 | -13.86 | 4.21 | 26.05 | 12.26 | 7.45 | 18.32 | 84.68 | 2.49 | 0.55 | 235.03 | 89.31 | 163.65 | 115.53 |
| 2015 (2) | 0.63 | -9.7 | 3.34 | -8.99 | 11.41 | 64.65 | 9.92 | 217.95 | 2.48 | -72.04 | 124.15 | 9.41 | 75.93 | 72.88 |
| 2014 (1) | 0.69 | -9.49 | 3.67 | -10.27 | 6.93 | -10.35 | 3.12 | 0 | 8.87 | 0 | 113.47 | 20.7 | 43.92 | 25.95 |
| 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) | 0.44 | 4.08 | -7.06 | 4.58 | -0.65 | -22.5 | -4.72 | -265.61 | -163.78 | 28.50 | 0.0 | 168.65 | 195.47 | -5.37 | 2.99 | 101.50 | -15.23 | -4.86 |
| 24Q2 (19) | 0.42 | -4.91 | -15.41 | 4.61 | 0.0 | -28.75 | 2.85 | 305.04 | -57.78 | 28.50 | 245.82 | 210.28 | 206.57 | 6.44 | 15.37 | 119.74 | 5.2 | 30.78 |
| 24Q1 (18) | 0.45 | 3.53 | -21.75 | 4.61 | 0.0 | -37.36 | -1.39 | -114.77 | 91.3 | 8.24 | 0.0 | 19.63 | 194.07 | -6.88 | -5.71 | 113.82 | -9.49 | -5.93 |
| 23Q4 (17) | 0.43 | -9.29 | -13.78 | 4.61 | -22.0 | -19.97 | 9.41 | 27.16 | 1444.29 | 8.24 | -22.31 | 19.63 | 208.41 | 9.81 | -18.36 | 125.75 | 17.86 | -16.95 |
| 23Q3 (16) | 0.47 | -5.27 | -18.44 | 5.91 | -8.66 | -32.22 | 7.40 | 9.63 | -50.34 | 10.61 | 15.5 | 54.0 | 189.79 | 6.0 | 13.84 | 106.69 | 16.52 | 60.03 |
| 23Q2 (15) | 0.50 | -12.04 | -15.14 | 6.47 | -12.09 | -21.58 | 6.75 | 142.24 | -50.11 | 9.19 | 33.33 | 19.29 | 179.05 | -13.01 | 11.43 | 91.56 | -24.32 | 33.16 |
| 23Q1 (14) | 0.57 | 14.08 | -4.16 | 7.36 | 27.78 | -5.4 | -15.98 | -2182.86 | -879.51 | 6.89 | 0.0 | -8.15 | 205.83 | -19.37 | 29.01 | 120.99 | -20.1 | 44.99 |
| 22Q4 (13) | 0.50 | -14.19 | -12.25 | 5.76 | -33.94 | -25.96 | -0.70 | -104.7 | -105.96 | 6.89 | 0.0 | -8.15 | 255.27 | 53.11 | 50.56 | 151.42 | 127.12 | 55.94 |
| 22Q3 (12) | 0.58 | -1.44 | -0.97 | 8.72 | 5.7 | 79.42 | 14.90 | 10.13 | -14.02 | 6.89 | -10.53 | 6.85 | 166.72 | 3.76 | -24.55 | 66.67 | -3.04 | -49.13 |
| 22Q2 (11) | 0.59 | -0.66 | -2.48 | 8.25 | 6.04 | 80.53 | 13.53 | 560.0 | 2273.68 | 7.70 | 2.67 | -91.01 | 160.68 | 0.71 | -24.43 | 68.76 | -17.6 | -50.53 |
| 22Q1 (10) | 0.59 | 4.45 | 2.13 | 7.78 | 0.0 | 90.69 | 2.05 | -82.55 | -33.01 | 7.50 | 0.0 | -88.37 | 159.55 | -5.9 | -32.62 | 83.45 | -14.06 | -49.96 |
| 21Q4 (9) | 0.57 | -3.17 | 6.12 | 7.78 | 60.08 | 100.52 | 11.75 | -32.2 | 12.66 | 7.50 | 16.33 | -24.4 | 169.55 | -23.27 | -40.19 | 97.10 | -25.91 | -52.41 |
| 21Q3 (8) | 0.59 | -2.94 | 7.4 | 4.86 | 6.35 | 22.11 | 17.33 | 2940.35 | 62.11 | 6.45 | -92.47 | -50.02 | 220.96 | 3.92 | -21.01 | 131.05 | -5.72 | -30.95 |
| 21Q2 (7) | 0.61 | 4.04 | 8.63 | 4.57 | 12.01 | 31.32 | 0.57 | -81.37 | -96.7 | 85.67 | 32.82 | 1261.37 | 212.63 | -10.21 | -20.91 | 139.00 | -16.65 | -22.33 |
| 21Q1 (6) | 0.58 | 8.52 | 11.82 | 4.08 | 5.15 | 36.45 | 3.06 | -70.66 | 170.34 | 64.50 | 550.2 | 574.51 | 236.80 | -16.47 | -23.0 | 166.77 | -18.26 | -16.57 |
| 20Q4 (5) | 0.54 | -1.99 | 1.42 | 3.88 | -2.51 | 8.08 | 10.43 | -2.43 | -4.84 | 9.92 | -23.1 | 3.74 | 283.48 | 1.34 | -12.74 | 204.02 | 7.5 | -14.27 |
| 20Q3 (4) | 0.55 | -1.83 | 0.0 | 3.98 | 14.37 | 0.0 | 10.69 | -38.1 | 0.0 | 12.90 | 105.0 | 0.0 | 279.74 | 4.05 | 0.0 | 189.79 | 6.05 | 0.0 |
| 20Q2 (3) | 0.56 | 7.09 | 0.0 | 3.48 | 16.39 | 0.0 | 17.27 | 497.01 | 0.0 | 6.29 | -34.19 | 0.0 | 268.86 | -12.58 | 0.0 | 178.96 | -10.47 | 0.0 |
| 20Q1 (2) | 0.52 | -1.57 | 0.0 | 2.99 | -16.71 | 0.0 | -4.35 | -139.69 | 0.0 | 9.56 | 0.0 | 0.0 | 307.54 | -5.33 | 0.0 | 199.89 | -16.01 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 10.96 | 0.0 | 0.0 | 9.56 | 0.0 | 0.0 | 324.85 | 0.0 | 0.0 | 237.99 | 0.0 | 0.0 |
