- 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) | 0.20 | 9.34 | 3.98 | 6.13 | 9.23 | -18.82 | -42.06 | 0 | 59.50 | 0.0 | 553.50 | -23.37 | 417.55 | -23.35 |
| 2022 (9) | 0.18 | -14.74 | 3.75 | -11.35 | 11.37 | -29.94 | -29.06 | 0 | 59.50 | 0.0 | 722.32 | 15.39 | 544.77 | 11.13 |
| 2021 (8) | 0.21 | -33.15 | 4.23 | 32.6 | 16.23 | 18.38 | 2.96 | 0 | 59.50 | 701.89 | 625.98 | 138.17 | 490.23 | 176.83 |
| 2020 (7) | 0.31 | 10.85 | 3.19 | -21.62 | 13.71 | 10.48 | -15.69 | 0 | 7.42 | 0.0 | 262.83 | -30.64 | 177.09 | -35.98 |
| 2019 (6) | 0.28 | -8.89 | 4.07 | -10.55 | 12.41 | -26.61 | -20.49 | 0 | 7.42 | 0.0 | 378.93 | 7.81 | 276.62 | 5.21 |
| 2018 (5) | 0.31 | -4.64 | 4.55 | -15.58 | 16.91 | 12.96 | 9.38 | 350.96 | 7.42 | -82.06 | 351.49 | -6.41 | 262.91 | -5.61 |
| 2017 (4) | 0.33 | -18.78 | 5.39 | -14.04 | 14.97 | 5.5 | 2.08 | 0 | 41.36 | 0 | 375.55 | 51.36 | 278.53 | 72.9 |
| 2016 (3) | 0.40 | -2.81 | 6.27 | -12.06 | 14.19 | 0.92 | -5.39 | 0 | 0.00 | 0 | 248.12 | 13.44 | 161.09 | 11.5 |
| 2015 (2) | 0.41 | 11.72 | 7.13 | 8.69 | 14.06 | -6.2 | -15.08 | 0 | 0.00 | 0 | 218.73 | -18.07 | 144.48 | -16.47 |
| 2014 (1) | 0.37 | 20.45 | 6.56 | 51.5 | 14.99 | -14.97 | -8.94 | 0 | 0.00 | 0 | 266.96 | 17.82 | 172.96 | 18.76 |
| 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) | 0.18 | -2.85 | -6.04 | 3.01 | -10.95 | -30.48 | -17.13 | -350.81 | -14.58 | 21.56 | 0.0 | 97.2 | 515.32 | -4.85 | -20.54 | 388.44 | -6.41 | -20.35 |
| 24Q2 (19) | 0.18 | 0.5 | -6.75 | 3.38 | -9.87 | -27.78 | 6.83 | 31.6 | 118.36 | 21.56 | -34.11 | 97.2 | 541.60 | -9.44 | -18.01 | 415.05 | -8.41 | -16.6 |
| 24Q1 (18) | 0.18 | -7.16 | -3.66 | 3.75 | -5.78 | -10.5 | 5.19 | 107.0 | 113.17 | 32.71 | 199.28 | 199.28 | 598.07 | 8.05 | -10.72 | 453.17 | 8.53 | -8.56 |
| 23Q4 (17) | 0.20 | 3.66 | 9.34 | 3.98 | -8.08 | 6.13 | -74.13 | -395.85 | 32.82 | 10.93 | 0.0 | 0.0 | 553.50 | -14.66 | -23.37 | 417.55 | -14.38 | -23.35 |
| 23Q3 (16) | 0.19 | -3.58 | 2.84 | 4.33 | -7.48 | 11.31 | -14.95 | 59.81 | -159.3 | 10.93 | 0.0 | 0.0 | 648.56 | -1.82 | -13.08 | 487.70 | -2.0 | -13.0 |
| 23Q2 (15) | 0.20 | 3.82 | 3.0 | 4.68 | 11.69 | 17.0 | -37.20 | 5.63 | -151.01 | 10.93 | 0.0 | -60.46 | 660.59 | -1.38 | -9.32 | 497.64 | 0.42 | -9.98 |
| 23Q1 (14) | 0.19 | 5.37 | 3.18 | 4.19 | 11.73 | 0.48 | -39.42 | 64.28 | -136.19 | 10.93 | 0.0 | -60.46 | 669.86 | -7.26 | -21.87 | 495.58 | -9.03 | -23.23 |
| 22Q4 (13) | 0.18 | -2.51 | -14.74 | 3.75 | -3.6 | -11.35 | -110.35 | -537.72 | -706.65 | 10.93 | 0.0 | -60.46 | 722.32 | -3.19 | 15.39 | 544.77 | -2.82 | 11.13 |
| 22Q3 (12) | 0.18 | -3.42 | -12.37 | 3.89 | -2.75 | -11.99 | 25.21 | 270.11 | 236.05 | 10.93 | -60.46 | -60.46 | 746.13 | 2.43 | 14.24 | 560.59 | 1.4 | 8.86 |
| 22Q2 (11) | 0.19 | 4.0 | -44.1 | 4.0 | -4.08 | -13.42 | -14.82 | 11.2 | -192.39 | 27.64 | 0.0 | 0.0 | 728.45 | -15.04 | 141.92 | 552.83 | -14.36 | 181.58 |
| 22Q1 (10) | 0.18 | -12.92 | -41.83 | 4.17 | -1.42 | 2.21 | -16.69 | -22.0 | -139.48 | 27.64 | 0.0 | 128.32 | 857.37 | 36.96 | 171.72 | 645.50 | 31.67 | 203.88 |
| 21Q4 (9) | 0.21 | 0.19 | -33.15 | 4.23 | -4.3 | 32.6 | -13.68 | 26.17 | -293.22 | 27.64 | 0.0 | -2.44 | 625.98 | -4.15 | 138.17 | 490.23 | -4.8 | 176.83 |
| 21Q3 (8) | 0.21 | -38.39 | -30.7 | 4.42 | -4.33 | 29.62 | -18.53 | -215.52 | -244.99 | 27.64 | 0.0 | 2.38 | 653.11 | 116.9 | 118.02 | 514.95 | 162.29 | 160.71 |
| 21Q2 (7) | 0.34 | 8.22 | 20.67 | 4.62 | 13.24 | 27.27 | 16.04 | -62.05 | 141.57 | 27.64 | 128.32 | 0 | 301.11 | -4.57 | -15.42 | 196.33 | -7.57 | -16.21 |
| 21Q1 (6) | 0.31 | 0.06 | 19.54 | 4.08 | 27.9 | 5.97 | 42.27 | 497.03 | 233.81 | 12.11 | -57.27 | 0 | 315.53 | 20.05 | -26.87 | 212.42 | 19.95 | -29.79 |
| 20Q4 (5) | 0.31 | 3.87 | 10.85 | 3.19 | -6.45 | -21.62 | 7.08 | -44.6 | 118.35 | 28.33 | 4.94 | 0 | 262.83 | -12.26 | -30.64 | 177.09 | -10.34 | -35.98 |
| 20Q3 (4) | 0.30 | 7.28 | 0.0 | 3.41 | -6.06 | 0.0 | 12.78 | 133.12 | 0.0 | 27.00 | 0 | 0.0 | 299.57 | -15.85 | 0.0 | 197.52 | -15.7 | 0.0 |
| 20Q2 (3) | 0.28 | 7.2 | 0.0 | 3.63 | -5.71 | 0.0 | -38.59 | -22.16 | 0.0 | 0.00 | 0 | 0.0 | 355.99 | -17.5 | 0.0 | 234.31 | -22.56 | 0.0 |
| 20Q1 (2) | 0.26 | -7.21 | 0.0 | 3.85 | -5.41 | 0.0 | -31.59 | 18.14 | 0.0 | 0.00 | 0 | 0.0 | 431.48 | 13.87 | 0.0 | 302.56 | 9.38 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 4.07 | 0.0 | 0.0 | -38.59 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 378.93 | 0.0 | 0.0 | 276.62 | 0.0 | 0.0 |
