- 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) | 0.78 | 7.12 | 16.88 | 3.88 | 32.65 | 2.9 | 4.30 | -63.96 | 9.18 | 257.65 | 90.53 | 3.31 | 47.50 | -2.38 |
| 2022 (9) | 0.73 | -3.86 | 16.25 | 6.91 | 31.73 | 16.48 | 11.93 | 9.05 | 2.57 | -47.29 | 87.63 | -5.77 | 48.66 | -11.48 |
| 2021 (8) | 0.76 | -4.19 | 15.2 | 3.26 | 27.24 | 31.15 | 10.94 | 0 | 4.87 | -58.86 | 93.00 | -2.62 | 54.97 | 1.82 |
| 2020 (7) | 0.79 | 22.57 | 14.72 | 41.4 | 20.77 | 52.05 | -4.34 | 0 | 11.84 | 0.0 | 95.50 | -25.95 | 53.99 | -10.39 |
| 2019 (6) | 0.65 | 14.02 | 10.41 | 300.38 | 13.66 | 34.58 | 4.89 | -70.75 | 11.84 | 406.3 | 128.96 | -24.47 | 60.25 | -47.91 |
| 2018 (5) | 0.57 | -3.86 | 2.6 | 64.56 | 10.15 | 28.32 | 16.72 | 0 | 2.34 | 0 | 170.73 | 28.34 | 115.67 | 5.45 |
| 2017 (4) | 0.59 | 6.48 | 1.58 | 192.59 | 7.91 | -17.17 | -4.75 | 0 | 0.00 | 0 | 133.03 | 2.72 | 109.69 | 0.29 |
| 2016 (3) | 0.56 | -9.91 | 0.54 | -39.33 | 9.55 | -14.04 | 39.46 | 122.94 | 0.00 | 0 | 129.51 | 16.13 | 109.37 | 16.85 |
| 2015 (2) | 0.62 | -13.12 | 0.89 | -42.95 | 11.11 | 1.55 | 17.70 | -32.0 | 0.00 | 0 | 111.52 | 8.47 | 93.60 | 7.02 |
| 2014 (1) | 0.71 | 6.09 | 1.56 | 50.0 | 10.94 | 65.01 | 26.03 | 337.48 | 0.02 | 0 | 102.81 | 35.15 | 87.46 | 41.45 |
| 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) | 0.82 | -1.05 | 11.95 | 20.27 | -4.3 | 17.78 | 2.48 | 44.19 | -29.14 | 82.55 | 37.99 | 37.99 | 91.61 | -5.14 | -4.24 | 44.91 | -13.27 | -15.07 |
| 24Q2 (19) | 0.83 | 3.15 | 16.75 | 21.18 | 26.45 | 33.71 | 1.72 | 490.91 | -76.88 | 59.82 | 0.0 | 367.75 | 96.57 | 1.97 | -0.81 | 51.78 | 4.27 | -7.05 |
| 24Q1 (18) | 0.80 | 2.56 | 13.22 | 16.75 | -0.77 | 3.52 | -0.44 | -320.0 | -105.64 | 59.82 | 0.0 | 446.17 | 94.70 | 4.61 | 10.26 | 49.66 | 4.55 | 6.57 |
| 23Q4 (17) | 0.78 | 6.94 | 7.12 | 16.88 | -1.92 | 3.88 | 0.20 | -94.29 | -98.0 | 59.82 | 0.0 | 529.67 | 90.53 | -5.37 | 3.31 | 47.50 | -10.17 | -2.38 |
| 23Q3 (16) | 0.73 | 3.2 | -1.47 | 17.21 | 8.65 | 6.7 | 3.50 | -52.96 | -64.61 | 59.82 | 367.75 | 450.33 | 95.67 | -1.74 | 10.63 | 52.88 | -5.08 | 2.54 |
| 23Q2 (15) | 0.71 | 0.03 | -3.69 | 15.84 | -2.1 | 1.34 | 7.44 | -4.62 | -47.27 | 12.79 | 16.76 | 19.02 | 97.36 | 13.35 | 10.5 | 55.71 | 19.55 | 9.0 |
| 23Q1 (14) | 0.71 | -2.97 | -5.17 | 16.18 | -0.43 | 1.95 | 7.80 | -22.16 | -48.85 | 10.95 | 15.29 | -8.55 | 85.89 | -1.99 | -3.66 | 46.60 | -4.23 | -14.45 |
| 22Q4 (13) | 0.73 | -1.63 | -3.86 | 16.25 | 0.74 | 6.91 | 10.02 | 1.31 | -20.92 | 9.50 | -12.6 | -44.54 | 87.63 | 1.33 | -5.77 | 48.66 | -5.64 | -11.48 |
| 22Q3 (12) | 0.74 | 0.87 | -3.78 | 16.13 | 3.2 | 2.54 | 9.89 | -29.91 | -31.46 | 10.87 | 1.16 | -21.35 | 86.48 | -1.85 | -9.0 | 51.57 | 0.9 | -11.71 |
| 22Q2 (11) | 0.74 | -1.51 | -5.88 | 15.63 | -1.51 | 0.64 | 14.11 | -7.48 | 63.69 | 10.74 | -10.28 | -60.2 | 88.11 | -1.17 | -7.17 | 51.11 | -6.17 | -11.92 |
| 22Q1 (10) | 0.75 | -1.63 | -5.34 | 15.87 | 4.41 | -1.98 | 15.25 | 20.36 | 80.9 | 11.98 | -30.08 | -57.94 | 89.15 | -4.14 | -6.4 | 54.47 | -0.91 | -4.82 |
| 21Q4 (9) | 0.76 | -1.54 | -4.19 | 15.2 | -3.37 | 3.26 | 12.67 | -12.2 | 2584.31 | 17.13 | 23.94 | -96.71 | 93.00 | -2.14 | -2.62 | 54.97 | -5.89 | 1.82 |
| 21Q3 (8) | 0.77 | -1.34 | -2.32 | 15.73 | 1.29 | 5.43 | 14.43 | 67.4 | 196.59 | 13.82 | -48.81 | -97.35 | 95.03 | 0.12 | -10.38 | 58.41 | 0.65 | -7.83 |
| 21Q2 (7) | 0.78 | -0.94 | 6.38 | 15.53 | -4.08 | 39.53 | 8.62 | 2.25 | 86300.0 | 27.00 | -5.18 | -94.82 | 94.92 | -0.35 | -16.01 | 58.03 | 1.4 | -1.56 |
| 21Q1 (6) | 0.79 | -0.44 | 20.87 | 16.19 | 9.99 | 46.38 | 8.43 | 1752.94 | 1358.21 | 28.47 | -94.53 | -94.53 | 95.25 | -0.26 | -26.33 | 57.23 | 6.0 | -9.42 |
| 20Q4 (5) | 0.79 | 0.38 | 22.57 | 14.72 | -1.34 | 46.03 | -0.51 | 96.59 | -143.59 | 521.00 | 0.0 | 0.0 | 95.50 | -9.94 | -28.37 | 53.99 | -14.8 | -13.32 |
| 20Q3 (4) | 0.79 | 7.45 | 0.0 | 14.92 | 34.05 | 0.0 | -14.94 | -149300.0 | 0.0 | 521.00 | 0.0 | 0.0 | 106.04 | -6.17 | 0.0 | 63.37 | 7.5 | 0.0 |
| 20Q2 (3) | 0.74 | 12.56 | 0.0 | 11.13 | 0.63 | 0.0 | -0.01 | 98.51 | 0.0 | 521.00 | 0.0 | 0.0 | 113.01 | -12.6 | 0.0 | 58.95 | -6.7 | 0.0 |
| 20Q1 (2) | 0.65 | 0.96 | 0.0 | 11.06 | 9.72 | 0.0 | -0.67 | -157.26 | 0.0 | 521.00 | 0.0 | 0.0 | 129.30 | -3.02 | 0.0 | 63.18 | 1.43 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | 10.08 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 521.00 | 0.0 | 0.0 | 133.32 | 0.0 | 0.0 | 62.29 | 0.0 | 0.0 |
