- 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) | 0.44 | 17.59 | 4.53 | 22550.0 | 8.96 | -36.95 | -17.52 | 0 | 0.00 | 0 | 101.33 | -60.63 | 62.15 | -62.66 |
| 2022 (9) | 0.37 | 19.2 | 0.02 | -97.53 | 14.21 | -2.27 | 52.22 | -43.53 | 0.00 | 0 | 257.41 | 65.46 | 166.45 | 73.98 |
| 2021 (8) | 0.31 | -2.94 | 0.81 | -44.52 | 14.54 | 7.86 | 92.48 | 354.67 | 0.16 | -61.72 | 155.57 | 33.3 | 95.67 | 21.01 |
| 2020 (7) | 0.32 | -23.22 | 1.46 | -61.88 | 13.48 | -0.59 | 20.34 | 436.68 | 0.42 | -95.7 | 116.71 | 15.28 | 79.06 | 25.0 |
| 2019 (6) | 0.42 | -3.03 | 3.83 | -18.51 | 13.56 | -19.76 | 3.79 | -91.23 | 9.81 | 874.24 | 101.24 | 6.89 | 63.25 | 15.69 |
| 2018 (5) | 0.43 | 23.95 | 4.7 | 195.6 | 16.9 | -15.67 | 43.23 | -57.38 | 1.01 | 254.43 | 94.71 | -9.94 | 54.67 | -13.97 |
| 2017 (4) | 0.35 | -28.01 | 1.59 | -63.86 | 20.04 | 19.86 | 101.44 | -43.68 | 0.28 | 0 | 105.16 | 56.3 | 63.55 | 41.19 |
| 2016 (3) | 0.48 | 35.08 | 4.4 | 21900.0 | 16.72 | 30.12 | 180.11 | -79.19 | 0.00 | 0 | 67.28 | -67.04 | 45.01 | -68.69 |
| 2015 (2) | 0.36 | 16.48 | 0.02 | -90.0 | 12.85 | 33.85 | 865.57 | 420.58 | 0.00 | 0 | 204.12 | -8.39 | 143.77 | -4.46 |
| 2014 (1) | 0.31 | -0.62 | 0.2 | -65.52 | 9.6 | 10.09 | 166.27 | 677.69 | 0.13 | 0 | 222.82 | 16.08 | 150.48 | 29.59 |
| 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) | 0.48 | 3.92 | 21.6 | 5.45 | 5.62 | 44.95 | -7.10 | 11.58 | 76.07 | 0.00 | 0 | 0 | 78.30 | -7.19 | -32.99 | 48.10 | -8.9 | -31.44 |
| 24Q2 (19) | 0.46 | 1.91 | 15.11 | 5.16 | -1.71 | 25700.0 | -8.03 | 21.2 | 28.94 | 0.00 | 0 | 0 | 84.37 | -6.13 | -62.93 | 52.80 | -2.83 | -62.78 |
| 24Q1 (18) | 0.45 | 3.61 | 27.42 | 5.25 | 15.89 | 26150.0 | -10.19 | 62.06 | -427.65 | 0.00 | 0 | 0 | 89.88 | -11.3 | -69.63 | 54.34 | -12.57 | -70.18 |
| 23Q4 (17) | 0.44 | 10.83 | 17.59 | 4.53 | 20.48 | 22550.0 | -26.86 | 9.47 | -327.63 | 0.00 | 0 | 0 | 101.33 | -13.27 | -60.63 | 62.15 | -11.42 | -62.66 |
| 23Q3 (16) | 0.39 | -1.63 | 4.19 | 3.76 | 18700.0 | 37500.0 | -29.67 | -162.57 | -157.33 | 0.00 | 0 | 0 | 116.84 | -48.67 | -54.38 | 70.16 | -50.55 | -58.09 |
| 23Q2 (15) | 0.40 | 12.8 | 0.6 | 0.02 | 0.0 | -97.83 | -11.30 | -463.34 | -109.36 | 0.00 | 0 | -100.0 | 227.62 | -23.09 | 70.48 | 141.87 | -22.14 | 68.15 |
| 23Q1 (14) | 0.35 | -4.38 | 16.84 | 0.02 | 0.0 | -97.26 | 3.11 | -73.64 | -96.43 | 0.00 | 0 | -100.0 | 295.96 | 14.98 | 70.03 | 182.22 | 9.47 | 71.79 |
| 22Q4 (13) | 0.37 | -1.8 | 19.2 | 0.02 | 100.0 | -97.53 | 11.80 | -77.2 | -89.39 | 0.00 | 0 | -100.0 | 257.41 | 0.51 | 65.46 | 166.45 | -0.57 | 73.98 |
| 22Q3 (12) | 0.38 | -5.02 | 27.9 | 0.01 | -98.91 | -98.63 | 51.75 | -57.14 | -55.03 | 0.00 | -100.0 | -100.0 | 256.11 | 91.81 | 72.88 | 167.40 | 98.41 | 97.8 |
| 22Q2 (11) | 0.40 | 31.01 | 39.98 | 0.92 | 26.03 | 12.2 | 120.73 | 38.47 | 34.29 | 0.61 | -13.95 | -5.04 | 133.52 | -23.29 | -13.97 | 84.37 | -20.46 | -17.86 |
| 22Q1 (10) | 0.30 | -2.45 | 1.2 | 0.73 | -9.88 | -22.34 | 87.19 | -21.6 | 45.95 | 0.71 | 35.56 | 31.56 | 174.06 | 11.89 | 34.6 | 106.07 | 10.87 | 21.79 |
| 21Q4 (9) | 0.31 | 5.36 | -2.94 | 0.81 | 10.96 | -44.52 | 111.21 | -3.36 | 154.84 | 0.52 | -15.14 | -51.68 | 155.57 | 5.02 | 33.3 | 95.67 | 13.05 | 21.01 |
| 21Q3 (8) | 0.29 | 3.95 | -19.81 | 0.73 | -10.98 | -69.83 | 115.08 | 28.01 | 547.97 | 0.62 | -4.08 | -84.99 | 148.14 | -4.56 | 37.36 | 84.63 | -17.61 | 14.57 |
| 21Q2 (7) | 0.28 | -5.28 | -30.93 | 0.82 | -12.77 | -74.13 | 89.90 | 50.49 | 310.5 | 0.64 | 19.22 | -79.9 | 155.21 | 20.02 | 50.97 | 102.72 | 17.95 | 44.31 |
| 21Q1 (6) | 0.30 | -6.44 | -27.01 | 0.94 | -35.62 | -74.25 | 59.74 | 36.89 | 688.13 | 0.54 | -50.21 | -95.81 | 129.32 | 10.8 | 29.05 | 87.09 | 10.16 | 51.28 |
| 20Q4 (5) | 0.32 | -12.96 | -23.22 | 1.46 | -39.67 | -61.88 | 43.64 | 145.72 | 1464.16 | 1.09 | -73.63 | -97.93 | 116.71 | 8.22 | 15.28 | 79.06 | 7.03 | 25.0 |
| 20Q3 (4) | 0.37 | -10.46 | 0.0 | 2.42 | -23.66 | 0.0 | 17.76 | -18.9 | 0.0 | 4.12 | 28.4 | 0.0 | 107.85 | 4.9 | 0.0 | 73.87 | 3.78 | 0.0 |
| 20Q2 (3) | 0.41 | 0.1 | 0.0 | 3.17 | -13.15 | 0.0 | 21.90 | 188.92 | 0.0 | 3.21 | -75.12 | 0.0 | 102.81 | 2.59 | 0.0 | 71.18 | 23.64 | 0.0 |
| 20Q1 (2) | 0.41 | -1.58 | 0.0 | 3.65 | -4.7 | 0.0 | 7.58 | 171.68 | 0.0 | 12.89 | -75.37 | 0.0 | 100.21 | -1.02 | 0.0 | 57.57 | -8.98 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 3.83 | 0.0 | 0.0 | 2.79 | 0.0 | 0.0 | 52.33 | 0.0 | 0.0 | 101.24 | 0.0 | 0.0 | 63.25 | 0.0 | 0.0 |
