- 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) | 0.74 | 40.96 | 16.74 | 189.62 | 165.66 | 146.41 | 9.01 | 162.68 | 0.82 | 0 | 132.17 | -31.3 | 70.12 | 8.9 |
| 2022 (9) | 0.53 | 43.97 | 5.78 | -25.32 | 67.23 | -12.14 | 3.43 | 0 | 0.00 | 0 | 192.40 | -25.94 | 64.39 | -23.95 |
| 2021 (8) | 0.37 | -39.09 | 7.74 | 30.74 | 76.52 | 2.0 | -7.38 | 0 | 0.00 | 0 | 259.79 | -6.9 | 84.67 | 16.08 |
| 2020 (7) | 0.60 | 5.26 | 5.92 | -43.78 | 75.02 | 8.65 | 11.55 | 158.97 | 0.00 | 0 | 279.03 | 71.1 | 72.94 | 9.8 |
| 2019 (6) | 0.57 | 79.92 | 10.53 | 749.19 | 69.05 | -4.1 | 4.46 | -84.39 | 0.00 | 0 | 163.08 | -44.35 | 66.43 | -60.95 |
| 2018 (5) | 0.32 | -42.99 | 1.24 | -77.58 | 72.0 | 5.51 | 28.58 | 20.49 | 0.08 | -11.49 | 293.07 | 75.03 | 170.11 | 145.01 |
| 2017 (4) | 0.56 | -11.92 | 5.53 | -20.55 | 68.24 | 83.1 | 23.72 | 97.34 | 0.09 | -67.22 | 167.44 | 16.67 | 69.43 | 42.6 |
| 2016 (3) | 0.63 | -0.21 | 6.96 | 37.55 | 37.27 | -10.6 | 12.02 | 0 | 0.28 | -49.87 | 143.52 | 2.56 | 48.69 | -30.59 |
| 2015 (2) | 0.63 | 14.42 | 5.06 | -12.76 | 41.69 | -37.44 | -29.11 | 0 | 0.55 | 0.0 | 139.94 | -16.26 | 70.15 | -21.82 |
| 2014 (1) | 0.55 | -1.84 | 5.8 | 21.34 | 66.64 | 20.31 | 11.00 | -11.43 | 0.55 | 0 | 167.11 | 1.96 | 89.73 | 13.84 |
| 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) | 0.58 | -30.54 | -25.73 | 12.65 | 8.58 | -39.53 | 36.87 | 104.04 | 664.94 | 0.83 | -19.02 | -84.68 | 168.80 | 44.17 | 33.93 | 73.07 | 26.07 | 115.16 |
| 24Q2 (19) | 0.83 | 11.96 | 11.4 | 11.65 | 68.6 | -44.63 | 18.07 | -63.11 | 301.56 | 1.03 | 102.58 | -83.22 | 117.08 | -22.79 | -10.99 | 57.96 | 52.05 | 18.67 |
| 24Q1 (18) | 0.74 | 0.04 | -0.4 | 6.91 | -58.72 | -35.54 | 48.98 | 140.22 | 583.99 | 0.51 | -47.3 | -83.81 | 151.64 | 14.73 | 15.0 | 38.12 | -45.64 | 96.09 |
| 23Q4 (17) | 0.74 | -4.53 | 40.96 | 16.74 | -19.98 | 189.62 | 20.39 | 323.03 | -47.9 | 0.97 | -82.28 | -69.28 | 132.17 | 4.86 | -31.3 | 70.12 | 106.48 | 8.9 |
| 23Q3 (16) | 0.78 | 4.18 | 66.7 | 20.92 | -0.57 | 585.9 | 4.82 | 7.11 | 106.77 | 5.45 | -11.32 | 31.95 | 126.04 | -4.17 | -43.49 | 33.96 | -30.47 | -69.5 |
| 23Q2 (15) | 0.75 | 0.09 | 188.58 | 21.04 | 96.27 | 329.39 | 4.50 | 144.47 | 151.9 | 6.14 | 95.45 | 48.8 | 131.53 | -0.25 | -74.47 | 48.84 | 151.23 | -82.06 |
| 23Q1 (14) | 0.75 | 41.59 | 103.46 | 10.72 | 85.47 | 20.45 | -10.12 | -125.86 | -136.36 | 3.14 | 0.0 | -23.87 | 131.86 | -31.47 | -55.05 | 19.44 | -69.81 | -83.09 |
| 22Q4 (13) | 0.53 | 12.9 | 43.97 | 5.78 | 89.51 | -25.32 | 39.14 | 154.97 | 127.78 | 3.14 | -23.87 | 0 | 192.40 | -13.74 | -25.94 | 64.39 | -42.17 | -23.95 |
| 22Q3 (12) | 0.47 | 80.36 | 46.19 | 3.05 | -37.76 | -54.75 | -71.20 | -721.22 | 19.49 | 4.13 | 0.0 | 0 | 223.05 | -56.71 | -24.71 | 111.35 | -59.09 | 18.85 |
| 22Q2 (11) | 0.26 | -29.43 | -51.62 | 4.9 | -44.94 | -68.57 | -8.67 | -131.15 | -121.14 | 4.13 | 0.0 | 0 | 515.21 | 75.63 | 145.97 | 272.19 | 136.77 | 422.44 |
| 22Q1 (10) | 0.37 | 0.19 | -40.0 | 8.9 | 14.99 | -41.75 | 27.83 | 119.76 | -42.59 | 4.13 | 0 | 0 | 293.35 | 12.92 | 47.23 | 114.96 | 35.77 | 112.81 |
| 21Q4 (9) | 0.37 | 14.63 | -39.09 | 7.74 | 14.84 | 30.74 | -140.87 | -59.28 | -1504.49 | 0.00 | 0 | 0 | 259.79 | -12.3 | -6.9 | 84.67 | -9.63 | 16.08 |
| 21Q3 (8) | 0.32 | -40.31 | -46.06 | 6.74 | -56.77 | -36.29 | -88.44 | -315.65 | -348.25 | 0.00 | 0 | -100.0 | 296.24 | 41.43 | 58.12 | 93.69 | 79.83 | 47.22 |
| 21Q2 (7) | 0.54 | -12.48 | -16.58 | 15.59 | 2.03 | 35.92 | 41.01 | -15.41 | 300.88 | 0.00 | 0 | -100.0 | 209.46 | 5.12 | 17.34 | 52.10 | -3.55 | -32.59 |
| 21Q1 (6) | 0.61 | 1.71 | -6.23 | 15.28 | 158.11 | 21.17 | 48.48 | 383.35 | 14.07 | 0.00 | 0 | -100.0 | 199.25 | -28.59 | 8.02 | 54.02 | -25.94 | -5.29 |
| 20Q4 (5) | 0.60 | 1.52 | 5.26 | 5.92 | -44.05 | -43.78 | 10.03 | 150.84 | 244.52 | 0.00 | -100.0 | 0 | 279.03 | 48.94 | 71.1 | 72.94 | 14.61 | 9.8 |
| 20Q3 (4) | 0.59 | -7.69 | 0.0 | 10.58 | -7.76 | 0.0 | -19.73 | -292.86 | 0.0 | 1.19 | 0.0 | 0.0 | 187.35 | 4.96 | 0.0 | 63.64 | -17.66 | 0.0 |
| 20Q2 (3) | 0.64 | -1.62 | 0.0 | 11.47 | -9.04 | 0.0 | 10.23 | -75.93 | 0.0 | 1.19 | 299.04 | 0.0 | 178.50 | -3.23 | 0.0 | 77.29 | 35.5 | 0.0 |
| 20Q1 (2) | 0.65 | 14.18 | 0.0 | 12.61 | 19.75 | 0.0 | 42.50 | 712.39 | 0.0 | 0.30 | 0 | 0.0 | 184.45 | 13.1 | 0.0 | 57.04 | -14.14 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | 10.53 | 0.0 | 0.0 | -6.94 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 163.08 | 0.0 | 0.0 | 66.43 | 0.0 | 0.0 |
