- 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) | 0.50 | 33.48 | 7.48 | 153.56 | 43.21 | -10.3 | 1.87 | -90.93 | 1.43 | 247.22 | 133.64 | -47.69 | 100.59 | -49.32 |
| 2022 (9) | 0.37 | -15.12 | 2.95 | -53.1 | 48.17 | 28.08 | 20.62 | 119.13 | 0.41 | -36.24 | 255.47 | 51.6 | 198.47 | 55.31 |
| 2021 (8) | 0.44 | -36.18 | 6.29 | -34.34 | 37.61 | 105.97 | 9.41 | 0 | 0.65 | -41.85 | 168.52 | 34.51 | 127.79 | 35.92 |
| 2020 (7) | 0.69 | 1.15 | 9.58 | 50.16 | 18.26 | 59.06 | -4.89 | 0 | 1.11 | 0.0 | 125.28 | -11.64 | 94.02 | 8.38 |
| 2019 (6) | 0.68 | 11.45 | 6.38 | -2.45 | 11.48 | -6.89 | -2.49 | 0 | 1.11 | 0.0 | 141.78 | 38.93 | 86.75 | 257.14 |
| 2018 (5) | 0.61 | 17.18 | 6.54 | 81.16 | 12.33 | 38.23 | 9.13 | 0 | 1.11 | -57.14 | 102.05 | 1.12 | 24.29 | 2.02 |
| 2017 (4) | 0.52 | 2.52 | 3.61 | 1.12 | 8.92 | -13.73 | -14.23 | 0 | 2.59 | 0.0 | 100.92 | -16.99 | 23.81 | -23.29 |
| 2016 (3) | 0.51 | -9.12 | 3.57 | -0.83 | 10.34 | 7.04 | 11.39 | 21.04 | 2.59 | -23.75 | 121.58 | 8.2 | 31.04 | -12.19 |
| 2015 (2) | 0.56 | 36.46 | 3.6 | 116.87 | 9.66 | -2.91 | 9.41 | -61.62 | 3.40 | 603.45 | 112.37 | -36.69 | 35.35 | -54.22 |
| 2014 (1) | 0.41 | -8.85 | 1.66 | 7.1 | 9.95 | 23.6 | 24.52 | 166.81 | 0.48 | 0 | 177.48 | 18.52 | 77.21 | 27.96 |
| 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) | 0.52 | -8.7 | 21.04 | 16.89 | 1.87 | 144.43 | -3.15 | -153.03 | -231.58 | 9.57 | 0.0 | -97.62 | 151.57 | 3.29 | -38.72 | 88.14 | -5.71 | -50.01 |
| 24Q2 (19) | 0.57 | 2.96 | 31.29 | 16.58 | 29.23 | 232.93 | 5.94 | 339.52 | 445.35 | 9.57 | 347.48 | -76.74 | 146.74 | 26.88 | -34.29 | 93.48 | 16.81 | -44.91 |
| 24Q1 (18) | 0.55 | 10.55 | 28.02 | 12.83 | 71.52 | 228.97 | -2.48 | -203.77 | -125.73 | 2.14 | 0.0 | -21.89 | 115.65 | -13.46 | -46.1 | 80.03 | -20.44 | -52.36 |
| 23Q4 (17) | 0.50 | 16.48 | 33.48 | 7.48 | 8.25 | 153.56 | 2.39 | 351.58 | -62.6 | 2.14 | -99.47 | -6.78 | 133.64 | -45.96 | -47.69 | 100.59 | -42.94 | -49.32 |
| 23Q3 (16) | 0.43 | -0.97 | 4.35 | 6.91 | 38.76 | 23.17 | -0.95 | 44.77 | -103.09 | 402.00 | 877.08 | 31877.27 | 247.32 | 10.76 | 4.11 | 176.30 | 3.89 | 9.54 |
| 23Q2 (15) | 0.43 | 0.4 | -3.62 | 4.98 | 27.69 | -35.91 | -1.72 | -117.84 | -111.9 | 41.14 | 1402.61 | 1174.1 | 223.30 | 4.08 | 33.06 | 169.70 | 1.02 | 43.32 |
| 23Q1 (14) | 0.43 | 15.26 | -2.56 | 3.9 | 32.2 | -42.9 | 9.64 | 50.86 | -69.63 | 2.74 | 19.35 | 35.24 | 214.55 | -16.02 | 19.79 | 167.98 | -15.36 | 19.15 |
| 22Q4 (13) | 0.37 | -8.94 | -15.12 | 2.95 | -47.42 | -53.1 | 6.39 | -79.21 | -21.31 | 2.29 | 82.49 | 20.17 | 255.47 | 7.54 | 51.6 | 198.47 | 23.31 | 55.31 |
| 22Q3 (12) | 0.41 | -8.53 | -9.4 | 5.61 | -27.8 | -19.28 | 30.73 | 112.66 | 39.43 | 1.26 | -61.07 | 130.48 | 237.56 | 41.56 | 46.62 | 160.95 | 35.93 | 35.13 |
| 22Q2 (11) | 0.45 | 1.5 | -5.23 | 7.77 | 13.76 | 19.91 | 14.45 | -54.47 | 7.84 | 3.23 | 59.49 | 453.57 | 167.82 | -6.3 | 8.83 | 118.41 | -16.01 | 2.1 |
| 22Q1 (10) | 0.44 | 0.41 | 0.55 | 6.83 | 8.59 | 9.81 | 31.74 | 290.89 | 1205.92 | 2.02 | 6.06 | -48.46 | 179.10 | 6.28 | -1.14 | 140.98 | 10.32 | 2.43 |
| 21Q4 (9) | 0.44 | -2.81 | -36.18 | 6.29 | -9.5 | -34.34 | 8.12 | -63.16 | 308.21 | 1.91 | 250.0 | -51.4 | 168.52 | 4.01 | 34.51 | 127.79 | 7.29 | 35.92 |
| 21Q3 (8) | 0.45 | -4.32 | -38.92 | 6.95 | 7.25 | -17.06 | 22.04 | 64.48 | 314.29 | 0.55 | -6.49 | -86.12 | 162.02 | 5.06 | 57.07 | 119.11 | 2.71 | 68.85 |
| 21Q2 (7) | 0.47 | 7.68 | -38.65 | 6.48 | 4.18 | -25.43 | 13.40 | 566.9 | 236.46 | 0.58 | -85.15 | 0 | 154.21 | -14.88 | 58.62 | 115.97 | -15.74 | 190.65 |
| 21Q1 (6) | 0.44 | -36.27 | -35.1 | 6.22 | -35.07 | 27.46 | -2.87 | 26.41 | 81.7 | 3.93 | 0.0 | 0 | 181.16 | 44.6 | 28.43 | 137.63 | 46.38 | 99.41 |
| 20Q4 (5) | 0.69 | -6.97 | 1.15 | 9.58 | 14.32 | 50.16 | -3.90 | -173.31 | 72.44 | 3.93 | 0.0 | 0 | 125.28 | 21.45 | -12.15 | 94.02 | 33.29 | 38.14 |
| 20Q3 (4) | 0.74 | -3.9 | 0.0 | 8.38 | -3.57 | 0.0 | 5.32 | 154.18 | 0.0 | 3.93 | 0 | 0.0 | 103.15 | 6.1 | 0.0 | 70.54 | 76.79 | 0.0 |
| 20Q2 (3) | 0.77 | 13.91 | 0.0 | 8.69 | 78.07 | 0.0 | -9.82 | 37.37 | 0.0 | 0.00 | 0 | 0.0 | 97.22 | -31.08 | 0.0 | 39.90 | -42.19 | 0.0 |
| 20Q1 (2) | 0.68 | -0.68 | 0.0 | 4.88 | -23.51 | 0.0 | -15.68 | -10.81 | 0.0 | 0.00 | 0 | 0.0 | 141.06 | -1.08 | 0.0 | 69.02 | 1.41 | 0.0 |
| 19Q4 (1) | 0.68 | 0.0 | 0.0 | 6.38 | 0.0 | 0.0 | -14.15 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 142.60 | 0.0 | 0.0 | 68.06 | 0.0 | 0.0 |
