- 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) | 0.17 | -6.64 | 3.49 | -10.97 | 13.51 | 1.27 | -44.90 | 0 | 0.16 | 0.0 | 201.08 | -25.45 | 114.43 | -29.09 |
| 2022 (9) | 0.18 | 119.83 | 3.92 | 79.0 | 13.34 | 7.93 | -77.72 | 0 | 0.16 | 0.0 | 269.74 | -82.52 | 161.37 | -87.61 |
| 2021 (8) | 0.08 | -13.66 | 2.19 | 46.0 | 12.36 | -16.6 | -82.59 | 0 | 0.16 | 0.0 | 1543.02 | 61.15 | 1302.75 | 98.15 |
| 2020 (7) | 0.10 | -1.14 | 1.5 | 76.47 | 14.82 | -17.02 | -29.72 | 0 | 0.16 | 0.0 | 957.52 | -11.57 | 657.44 | -27.63 |
| 2019 (6) | 0.10 | -15.9 | 0.85 | -17.48 | 17.86 | -8.5 | 64.40 | -16.49 | 0.16 | -12.02 | 1082.77 | 21.09 | 908.50 | 28.77 |
| 2018 (5) | 0.11 | -23.1 | 1.03 | -53.39 | 19.52 | 1.35 | 77.12 | 275.28 | 0.18 | -16.33 | 894.17 | 60.65 | 705.53 | 59.41 |
| 2017 (4) | 0.15 | -47.44 | 2.21 | -59.52 | 19.26 | 5.82 | 20.55 | 87.84 | 0.21 | -40.06 | 556.59 | 79.2 | 442.59 | 74.1 |
| 2016 (3) | 0.28 | -25.56 | 5.46 | 79.02 | 18.2 | 9.64 | 10.94 | -18.84 | 0.36 | -22.81 | 310.59 | -42.03 | 254.22 | -41.43 |
| 2015 (2) | 0.38 | 139.52 | 3.05 | 535.42 | 16.6 | 22.69 | 13.48 | -91.36 | 0.46 | 0 | 535.82 | -26.34 | 434.04 | -17.41 |
| 2014 (1) | 0.16 | -22.64 | 0.48 | 60.0 | 13.53 | 29.1 | 155.99 | -46.43 | 0.00 | 0 | 727.47 | 62.02 | 525.51 | 54.19 |
| 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) | 0.13 | -4.86 | -41.17 | 1.86 | -3.12 | -50.79 | 57.66 | 215.46 | 220.93 | 1.05 | -94.9 | -94.9 | 647.14 | 2.32 | 250.56 | 341.84 | 16.29 | 270.0 |
| 24Q2 (19) | 0.14 | -7.05 | -34.24 | 1.92 | -16.88 | -48.8 | -49.94 | 23.37 | 12.31 | 20.50 | 0.0 | 0.0 | 632.49 | 159.73 | 203.95 | 293.96 | 147.32 | 159.2 |
| 24Q1 (18) | 0.15 | -13.4 | -27.53 | 2.31 | -33.81 | -39.05 | -65.17 | -2086.91 | 13.6 | 20.50 | 0.0 | 0.0 | 243.52 | 21.11 | 10.85 | 118.86 | 3.87 | -1.53 |
| 23Q4 (17) | 0.17 | -23.18 | -6.64 | 3.49 | -7.67 | -10.97 | -2.98 | 93.75 | 97.0 | 20.50 | 0.0 | 0.0 | 201.08 | 8.93 | -25.45 | 114.43 | 23.86 | -29.09 |
| 23Q3 (16) | 0.22 | 6.34 | 50.41 | 3.78 | 0.8 | -9.13 | -47.68 | 16.28 | 17.35 | 20.50 | 0.0 | 0.0 | 184.60 | -11.29 | -69.12 | 92.39 | -18.53 | -77.41 |
| 23Q2 (15) | 0.21 | 2.43 | 59.83 | 3.75 | -1.06 | -6.48 | -56.95 | 24.5 | 9.45 | 20.50 | 0.0 | 0.0 | 208.09 | -5.28 | -70.84 | 113.41 | -6.05 | -78.22 |
| 23Q1 (14) | 0.20 | 11.57 | 105.09 | 3.79 | -3.32 | 68.44 | -75.43 | 23.97 | 19.27 | 20.50 | 0.0 | 0.0 | 219.68 | -18.56 | -66.88 | 120.71 | -25.2 | -74.51 |
| 22Q4 (13) | 0.18 | 23.77 | 119.83 | 3.92 | -5.77 | 79.0 | -99.21 | -71.97 | -6.92 | 20.50 | 0.0 | 0.0 | 269.74 | -54.88 | -82.52 | 161.37 | -60.55 | -87.61 |
| 22Q3 (12) | 0.15 | 13.0 | 19.18 | 4.16 | 3.74 | 83.26 | -57.69 | 8.27 | -24.55 | 20.50 | 0.0 | 0.0 | 597.79 | -16.22 | -26.72 | 409.02 | -21.45 | -32.08 |
| 22Q2 (11) | 0.13 | 31.43 | 58.33 | 4.01 | 78.22 | 642.59 | -62.89 | 32.69 | 39.29 | 20.50 | 0.0 | 0.0 | 713.55 | 7.57 | -6.17 | 520.73 | 9.95 | -9.88 |
| 22Q1 (10) | 0.10 | 19.59 | 8.5 | 2.25 | 2.74 | 58.45 | -93.44 | -0.7 | 37.86 | 20.50 | 0.0 | 0.0 | 663.33 | -57.01 | -31.87 | 473.59 | -63.65 | -35.35 |
| 21Q4 (9) | 0.08 | -32.9 | -13.66 | 2.19 | -3.52 | 46.0 | -92.79 | -100.32 | 44.5 | 20.50 | 0.0 | 0.0 | 1543.02 | 89.15 | 61.15 | 1302.75 | 116.32 | 98.15 |
| 21Q3 (8) | 0.12 | 50.12 | 14.06 | 2.27 | 320.37 | 43.67 | -46.32 | 55.29 | -45.52 | 20.50 | 0.0 | 0.0 | 815.78 | 7.27 | 4.47 | 602.24 | 4.23 | 9.86 |
| 21Q2 (7) | 0.08 | -9.93 | -26.35 | 0.54 | -61.97 | -67.47 | -103.59 | 31.11 | -438.09 | 20.50 | 0.0 | 0.0 | 760.47 | -21.9 | 2.78 | 577.79 | -21.13 | 10.17 |
| 21Q1 (6) | 0.09 | -4.83 | -5.72 | 1.42 | -5.33 | 77.5 | -150.37 | 10.07 | -1048.71 | 20.50 | 0.0 | 10.81 | 973.69 | 1.69 | 10.77 | 732.57 | 11.43 | 11.69 |
| 20Q4 (5) | 0.10 | -11.36 | -1.14 | 1.5 | -5.06 | 76.47 | -167.20 | -425.29 | -274.29 | 20.50 | 0.0 | 4976.19 | 957.52 | 22.62 | -11.57 | 657.44 | 19.93 | -27.63 |
| 20Q3 (4) | 0.11 | -3.07 | 0.0 | 1.58 | -4.82 | 0.0 | -31.83 | -203.88 | 0.0 | 20.50 | 0.0 | 0.0 | 780.89 | 5.54 | 0.0 | 548.19 | 4.52 | 0.0 |
| 20Q2 (3) | 0.11 | 15.3 | 0.0 | 1.66 | 107.5 | 0.0 | 30.64 | 93.31 | 0.0 | 20.50 | 10.81 | 0.0 | 739.88 | -15.83 | 0.0 | 524.46 | -20.04 | 0.0 |
| 20Q1 (2) | 0.10 | -0.21 | 0.0 | 0.8 | -5.88 | 0.0 | 15.85 | -83.48 | 0.0 | 18.50 | 4480.95 | 0.0 | 879.00 | -18.82 | 0.0 | 655.91 | -27.8 | 0.0 |
| 19Q4 (1) | 0.10 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 95.93 | 0.0 | 0.0 | 0.40 | 0.0 | 0.0 | 1082.77 | 0.0 | 0.0 | 908.50 | 0.0 | 0.0 |
