- 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) | 0.53 | -13.53 | 1.43 | 2283.33 | 106.41 | -16.93 | 37.84 | 238.46 | 0.00 | 0 | 158.88 | 8.54 | 119.52 | 19.81 |
| 2022 (9) | 0.61 | -17.51 | 0.06 | -99.56 | 128.1 | 36.1 | 11.18 | 12.7 | 0.00 | 0 | 146.38 | 24.32 | 99.76 | 26.53 |
| 2021 (8) | 0.74 | -9.53 | 13.58 | -3.82 | 94.12 | 5.27 | 9.92 | 0 | 0.61 | 79.95 | 117.74 | 17.26 | 78.84 | 19.55 |
| 2020 (7) | 0.82 | 26.01 | 14.12 | 128.85 | 89.41 | -15.09 | -22.78 | 0 | 0.34 | 0.0 | 100.41 | -21.29 | 65.95 | -34.21 |
| 2019 (6) | 0.65 | -2.46 | 6.17 | -41.57 | 105.3 | 14.28 | 11.58 | 20.25 | 0.34 | 1096.29 | 127.57 | 6.23 | 100.25 | 5.15 |
| 2018 (5) | 0.66 | -1.49 | 10.56 | 5.6 | 92.14 | 19.76 | 9.63 | 42.67 | 0.03 | -77.95 | 120.09 | 5.64 | 95.34 | 13.27 |
| 2017 (4) | 0.67 | 2.92 | 10.0 | 8.58 | 76.94 | 18.94 | 6.75 | -11.53 | 0.13 | -38.74 | 113.68 | 4.59 | 84.17 | -0.73 |
| 2016 (3) | 0.65 | -0.73 | 9.21 | -21.82 | 64.69 | -20.78 | 7.63 | -39.2 | 0.21 | -67.9 | 108.69 | -3.34 | 84.79 | -1.03 |
| 2015 (2) | 0.66 | 54.39 | 11.78 | 1658.21 | 81.66 | 43.64 | 12.55 | -87.19 | 0.65 | 807.95 | 112.45 | -40.14 | 85.67 | -43.48 |
| 2014 (1) | 0.43 | 29.64 | 0.67 | 0 | 56.85 | 8.93 | 97.96 | -99.79 | 0.07 | 0 | 187.87 | -23.45 | 151.58 | -27.5 |
| 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) | 0.57 | 2.87 | -1.61 | 0.22 | -8.33 | -54.17 | 176.36 | 54.63 | 148.99 | 0.00 | 0 | 0 | 150.84 | -1.34 | -0.36 | 113.10 | 3.91 | -0.4 |
| 24Q2 (19) | 0.56 | -4.02 | -1.03 | 0.24 | -17.24 | -70.0 | 114.05 | 42.81 | 226.51 | 0.00 | 0 | 0 | 152.89 | 5.49 | -3.37 | 108.84 | 1.06 | -2.85 |
| 24Q1 (18) | 0.58 | 10.51 | -1.22 | 0.29 | -79.72 | 31.82 | 79.86 | 90.1 | 425.05 | 0.00 | 0 | 0 | 144.93 | -8.78 | -3.94 | 107.70 | -9.89 | 6.79 |
| 23Q4 (17) | 0.53 | -9.82 | -13.53 | 1.43 | 197.92 | 2283.33 | 42.01 | -40.69 | 505.33 | 0.00 | 0 | 0 | 158.88 | 4.95 | 8.54 | 119.52 | 5.26 | 19.81 |
| 23Q3 (16) | 0.58 | 3.48 | -13.47 | 0.48 | -40.0 | -92.45 | 70.83 | 102.78 | 149.14 | 0.00 | 0 | -100.0 | 151.38 | -4.33 | 19.46 | 113.55 | 1.36 | 32.14 |
| 23Q2 (15) | 0.56 | -4.21 | -21.33 | 0.8 | 263.64 | -89.09 | 34.93 | 129.65 | 351.29 | 0.00 | 0 | -100.0 | 158.23 | 4.88 | 33.25 | 112.03 | 11.09 | 63.93 |
| 23Q1 (14) | 0.59 | -3.25 | -20.7 | 0.22 | 266.67 | -98.02 | 15.21 | 119.16 | 862.66 | 0.00 | 0 | -100.0 | 150.87 | 3.07 | 29.62 | 100.85 | 1.09 | 42.44 |
| 22Q4 (13) | 0.61 | -9.76 | -17.51 | 0.06 | -99.06 | -99.56 | 6.94 | -75.59 | -83.6 | 0.00 | -100.0 | -100.0 | 146.38 | 15.51 | 24.32 | 99.76 | 16.09 | 26.53 |
| 22Q3 (12) | 0.67 | -5.93 | -17.89 | 6.36 | -13.23 | -61.31 | 28.43 | 267.31 | 243.77 | 0.62 | -78.85 | -70.42 | 126.72 | 6.71 | 25.02 | 85.93 | 25.74 | 37.33 |
| 22Q2 (11) | 0.72 | -3.45 | -12.79 | 7.33 | -34.14 | -43.4 | 7.74 | 389.87 | 8.71 | 2.95 | -98.54 | -63.12 | 118.75 | 2.03 | 17.41 | 68.34 | -3.47 | 23.0 |
| 22Q1 (10) | 0.74 | 0.64 | -9.78 | 11.13 | -18.04 | -24.75 | 1.58 | -96.27 | 111.0 | 202.00 | 32419.28 | 0 | 116.39 | -1.15 | 7.37 | 70.80 | -10.2 | 44.76 |
| 21Q4 (9) | 0.74 | -10.17 | -9.53 | 13.58 | -17.4 | -3.82 | 42.32 | 411.73 | 229.98 | 0.62 | -70.55 | 0 | 117.74 | 16.16 | 17.26 | 78.84 | 26.0 | 19.55 |
| 21Q3 (8) | 0.82 | -0.09 | 3.82 | 16.44 | 26.95 | 18.87 | 8.27 | 16.15 | 340.41 | 2.11 | -73.63 | 0 | 101.36 | 0.22 | -7.38 | 62.57 | 12.62 | -14.99 |
| 21Q2 (7) | 0.82 | -0.12 | 12.81 | 12.95 | -12.44 | 2.86 | 7.12 | 149.58 | 156.64 | 8.00 | 0 | 0 | 101.14 | -6.7 | -10.14 | 55.56 | 13.6 | -27.73 |
| 21Q1 (6) | 0.82 | 0.92 | 20.57 | 14.79 | 4.75 | 81.03 | -14.36 | 55.9 | 67.16 | 0.00 | 0 | 0 | 108.40 | 7.96 | -8.63 | 48.91 | -25.84 | -38.07 |
| 20Q4 (5) | 0.82 | 3.08 | 26.01 | 14.12 | 2.1 | 128.85 | -32.56 | -846.51 | -930.38 | 0.00 | 0 | 0 | 100.41 | -8.25 | -21.29 | 65.95 | -10.39 | -32.41 |
| 20Q3 (4) | 0.79 | 8.56 | 0.0 | 13.83 | 9.85 | 0.0 | -3.44 | 72.63 | 0.0 | 0.00 | 0 | 0.0 | 109.44 | -2.76 | 0.0 | 73.60 | -4.27 | 0.0 |
| 20Q2 (3) | 0.73 | 6.75 | 0.0 | 12.59 | 54.1 | 0.0 | -12.57 | 71.26 | 0.0 | 0.00 | 0 | 0.0 | 112.55 | -5.13 | 0.0 | 76.88 | -2.66 | 0.0 |
| 20Q1 (2) | 0.68 | 5.47 | 0.0 | 8.17 | 32.41 | 0.0 | -43.73 | -1283.86 | 0.0 | 0.00 | 0 | 0.0 | 118.64 | -7.0 | 0.0 | 78.98 | -19.05 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | 6.17 | 0.0 | 0.0 | -3.16 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 127.57 | 0.0 | 0.0 | 97.57 | 0.0 | 0.0 |
