- 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) | 0.45 | -22.94 | 5.16 | -41.03 | 34.14 | 22.94 | 4.13 | 38.13 | 1.16 | 142.19 | 221.23 | 50.2 | 88.37 | 36.1 |
| 2022 (9) | 0.58 | -2.25 | 8.75 | -32.17 | 27.77 | 32.36 | 2.99 | -35.0 | 0.48 | -20.5 | 147.29 | 47.0 | 64.93 | 46.01 |
| 2021 (8) | 0.60 | -1.03 | 12.9 | 33.96 | 20.98 | -37.89 | 4.60 | 0 | 0.60 | -39.44 | 100.20 | -27.9 | 44.47 | -39.68 |
| 2020 (7) | 0.60 | 13.03 | 9.63 | -60.24 | 33.78 | -56.66 | -2.94 | 0 | 1.00 | 0.0 | 138.98 | -12.48 | 73.72 | -15.85 |
| 2019 (6) | 0.53 | -7.23 | 24.22 | -31.31 | 77.94 | -8.33 | 4.08 | -47.49 | 1.00 | -62.01 | 158.79 | 13.71 | 87.61 | 16.56 |
| 2018 (5) | 0.57 | -0.91 | 35.26 | 19.97 | 85.02 | 52.61 | 7.77 | -2.63 | 2.62 | -66.44 | 139.65 | 0.62 | 75.16 | -0.58 |
| 2017 (4) | 0.58 | 4.75 | 29.39 | 150.34 | 55.71 | 137.57 | 7.98 | -24.93 | 7.82 | 205.28 | 138.79 | 13.5 | 75.60 | 18.38 |
| 2016 (3) | 0.55 | 40.09 | 11.74 | 125.34 | 23.45 | 60.84 | 10.63 | 0 | 2.56 | 213.14 | 122.28 | -19.88 | 63.86 | -21.95 |
| 2015 (2) | 0.39 | 48.85 | 5.21 | 2794.44 | 14.58 | 2.97 | -0.58 | 0 | 0.82 | 0.0 | 152.63 | -77.41 | 81.82 | -81.85 |
| 2014 (1) | 0.27 | -10.16 | 0.18 | -94.78 | 14.16 | -18.06 | 4.16 | -84.91 | 0.82 | 0 | 675.62 | 63.2 | 450.88 | 61.79 |
| 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) | 0.44 | -3.71 | 2.02 | 6.29 | 6.07 | 35.56 | 5.02 | 215.94 | -33.86 | 1.27 | -49.4 | -49.4 | 202.94 | 5.02 | -20.69 | 113.53 | 18.92 | 9.32 |
| 24Q2 (19) | 0.46 | 7.5 | -6.68 | 5.93 | 0.68 | 33.86 | -4.33 | -262.78 | -181.39 | 2.51 | 0.0 | -23.47 | 193.24 | -11.77 | -14.61 | 95.47 | -4.79 | -11.05 |
| 24Q1 (18) | 0.42 | -5.59 | -20.58 | 5.89 | 14.15 | -31.59 | 2.66 | 180.61 | -39.95 | 2.51 | 0.0 | -51.76 | 219.01 | -1.0 | 35.19 | 100.27 | 13.47 | 30.49 |
| 23Q4 (17) | 0.45 | 4.4 | -22.94 | 5.16 | 11.21 | -41.03 | -3.30 | -143.48 | -194.56 | 2.51 | 0.0 | 203.11 | 221.23 | -13.54 | 50.2 | 88.37 | -14.91 | 36.1 |
| 23Q3 (16) | 0.43 | -11.92 | -29.23 | 4.64 | 4.74 | -54.29 | 7.59 | 42.67 | 416.33 | 2.51 | -23.47 | -91.35 | 255.87 | 13.07 | 83.13 | 103.85 | -3.24 | 66.43 |
| 23Q2 (15) | 0.49 | -8.51 | -18.88 | 4.43 | -48.55 | -52.0 | 5.32 | 20.09 | 60.24 | 3.28 | -36.97 | 122.04 | 226.30 | 39.69 | 64.07 | 107.33 | 39.68 | 78.41 |
| 23Q1 (14) | 0.53 | -8.39 | -10.5 | 8.61 | -1.6 | 9.26 | 4.43 | 26.93 | 42.9 | 5.20 | 528.33 | 58.64 | 162.00 | 9.99 | 12.66 | 76.84 | 18.34 | 18.67 |
| 22Q4 (13) | 0.58 | -4.13 | -2.25 | 8.75 | -13.79 | -32.17 | 3.49 | 137.41 | 190.83 | 0.83 | -97.15 | -87.07 | 147.29 | 5.42 | 47.0 | 64.93 | 4.05 | 46.01 |
| 22Q3 (12) | 0.61 | 0.96 | 6.34 | 10.15 | 9.97 | 39.04 | 1.47 | -55.72 | -64.66 | 29.00 | 1864.52 | 642.68 | 139.72 | 1.3 | -8.76 | 62.40 | 3.72 | -15.85 |
| 22Q2 (11) | 0.60 | 0.94 | 2.89 | 9.23 | 17.13 | 8.33 | 3.32 | 7.1 | -55.97 | 1.48 | -54.96 | -45.75 | 137.93 | -4.08 | -10.08 | 60.16 | -7.09 | -25.62 |
| 22Q1 (10) | 0.60 | 0.05 | 2.49 | 7.88 | -38.91 | -10.76 | 3.10 | 158.33 | -46.27 | 3.28 | -48.78 | -12.06 | 143.79 | 43.5 | -5.64 | 64.75 | 45.6 | -9.99 |
| 21Q4 (9) | 0.60 | 4.29 | -1.03 | 12.9 | 76.71 | 33.96 | 1.20 | -71.15 | 112.93 | 6.40 | 63.9 | -5.28 | 100.20 | -34.57 | -27.9 | 44.47 | -40.03 | -39.68 |
| 21Q3 (8) | 0.57 | -2.31 | -4.67 | 7.3 | -14.32 | -26.71 | 4.16 | -44.83 | 329.83 | 3.90 | 43.51 | -42.21 | 153.14 | -0.17 | 6.61 | 74.15 | -8.32 | 4.11 |
| 21Q2 (7) | 0.58 | 0.55 | -0.66 | 8.52 | -3.51 | 6.37 | 7.54 | 30.68 | 177.25 | 2.72 | -27.0 | -59.73 | 153.40 | 0.67 | 5.21 | 80.88 | 12.43 | 14.3 |
| 21Q1 (6) | 0.58 | -3.39 | 8.91 | 8.83 | -8.31 | -62.25 | 5.77 | 162.18 | 52.65 | 3.73 | -44.84 | -44.84 | 152.38 | 9.64 | -1.7 | 71.94 | -2.41 | -15.3 |
| 20Q4 (5) | 0.60 | 0.45 | 13.03 | 9.63 | -3.31 | -60.24 | -9.28 | -412.71 | -527.03 | 6.76 | 0.0 | -33.47 | 138.98 | -3.25 | -12.48 | 73.72 | 3.51 | -15.85 |
| 20Q3 (4) | 0.60 | 1.8 | 0.0 | 9.96 | 24.34 | 0.0 | -1.81 | 81.45 | 0.0 | 6.76 | 0.0 | 0.0 | 143.65 | -1.47 | 0.0 | 71.22 | 0.65 | 0.0 |
| 20Q2 (3) | 0.59 | 10.24 | 0.0 | 8.01 | -65.75 | 0.0 | -9.76 | -358.2 | 0.0 | 6.76 | 0.0 | 0.0 | 145.80 | -5.95 | 0.0 | 70.76 | -16.69 | 0.0 |
| 20Q1 (2) | 0.53 | 0.26 | 0.0 | 23.39 | -3.43 | 0.0 | 3.78 | 355.41 | 0.0 | 6.76 | -33.47 | 0.0 | 155.02 | -2.37 | 0.0 | 84.94 | -3.05 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 24.22 | 0.0 | 0.0 | -1.48 | 0.0 | 0.0 | 10.16 | 0.0 | 0.0 | 158.79 | 0.0 | 0.0 | 87.61 | 0.0 | 0.0 |
