- 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) | 0.73 | 10.52 | 4.08 | 24.01 | 4.77 | 19.25 | -4.12 | 0 | 7.15 | 0.0 | 37.28 | -10.83 | 27.76 | -4.77 |
| 2022 (9) | 0.66 | -3.79 | 3.29 | -13.87 | 4.0 | 19.76 | -2.16 | 0 | 7.15 | 0.0 | 41.81 | -27.84 | 29.15 | -37.83 |
| 2021 (8) | 0.69 | -11.84 | 3.82 | -20.08 | 3.34 | -28.78 | -3.73 | 0 | 7.15 | 0.0 | 57.94 | 20.51 | 46.89 | 21.48 |
| 2020 (7) | 0.78 | -5.61 | 4.78 | -18.71 | 4.69 | -10.5 | 0.16 | 0 | 7.15 | 0.0 | 48.08 | 38.72 | 38.60 | 43.12 |
| 2019 (6) | 0.82 | 11.93 | 5.88 | -6.37 | 5.24 | 4.59 | -0.17 | 0 | 7.15 | 0.0 | 34.66 | -30.86 | 26.97 | -21.98 |
| 2018 (5) | 0.74 | 6.13 | 6.28 | 42.08 | 5.01 | 10.11 | -2.00 | 0 | 7.15 | 0.0 | 50.13 | 13.11 | 34.57 | 3.69 |
| 2017 (4) | 0.69 | 17.8 | 4.42 | 80.41 | 4.55 | -2.78 | -2.81 | 0 | 7.15 | 0.0 | 44.32 | -58.94 | 33.34 | 1.21 |
| 2016 (3) | 0.59 | -5.73 | 2.45 | -29.19 | 4.68 | 28.93 | 9.53 | 96.9 | 7.15 | -50.03 | 107.95 | 36.89 | 32.94 | -38.7 |
| 2015 (2) | 0.62 | -4.42 | 3.46 | 5.49 | 3.63 | 159.29 | 4.84 | 28.72 | 14.31 | -37.79 | 78.86 | -1.04 | 53.74 | -21.73 |
| 2014 (1) | 0.65 | -12.16 | 3.28 | 446.67 | 1.4 | 137.29 | 3.76 | -95.49 | 23.00 | 0 | 79.69 | -37.79 | 68.66 | -44.09 |
| 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) | 0.46 | -17.17 | -35.44 | 4.32 | -7.69 | 21.69 | -13.75 | -10.18 | -15377.78 | 12.55 | 0.0 | 0.0 | 77.86 | -17.75 | 112.38 | 58.98 | -25.02 | 114.63 |
| 24Q2 (19) | 0.55 | 34.18 | -22.33 | 4.68 | 234.29 | 31.46 | -12.48 | -27.87 | -102.6 | 12.55 | 0.0 | 0.0 | 94.66 | 105.74 | 199.37 | 78.66 | 141.88 | 295.87 |
| 24Q1 (18) | 0.41 | -43.57 | -38.41 | 1.4 | -65.69 | -55.7 | -9.76 | -131.28 | -54.19 | 12.55 | 0.0 | 0.0 | 46.01 | 23.42 | 22.5 | 32.52 | 17.15 | 28.54 |
| 23Q4 (17) | 0.73 | 2.94 | 10.52 | 4.08 | 14.93 | 24.01 | -4.22 | -4788.89 | 56.31 | 12.55 | 0.0 | 0.0 | 37.28 | 1.69 | -10.83 | 27.76 | 1.02 | -4.77 |
| 23Q3 (16) | 0.71 | -0.35 | 7.96 | 3.55 | -0.28 | 5.03 | 0.09 | 101.46 | -99.18 | 12.55 | 0.0 | 0.0 | 36.66 | 15.94 | -27.16 | 27.48 | 38.3 | -27.11 |
| 23Q2 (15) | 0.71 | 6.39 | 3.96 | 3.56 | 12.66 | -4.56 | -6.16 | 2.69 | 30.16 | 12.55 | 0.0 | -24.34 | 31.62 | -15.81 | -18.36 | 19.87 | -21.46 | -27.69 |
| 23Q1 (14) | 0.67 | 1.27 | -4.06 | 3.16 | -3.95 | -25.12 | -6.33 | 34.47 | -791.55 | 12.55 | 0.0 | -24.34 | 37.56 | -10.17 | -41.13 | 25.30 | -13.21 | -51.5 |
| 22Q4 (13) | 0.66 | 0.55 | -3.79 | 3.29 | -2.66 | -13.87 | -9.66 | -187.5 | -243.54 | 12.55 | 0.0 | -24.34 | 41.81 | -16.93 | -27.84 | 29.15 | -22.68 | -37.83 |
| 22Q3 (12) | 0.66 | -4.04 | -9.88 | 3.38 | -9.38 | -25.88 | 11.04 | 225.17 | 256.37 | 12.55 | -24.34 | 2.75 | 50.33 | 29.95 | -9.87 | 37.70 | 37.19 | 2.64 |
| 22Q2 (11) | 0.68 | -1.82 | -7.85 | 3.73 | -11.61 | -37.73 | -8.82 | -1142.25 | 30.06 | 16.59 | 0.0 | 35.81 | 38.73 | -39.29 | -44.95 | 27.48 | -47.32 | -55.99 |
| 22Q1 (10) | 0.70 | 1.56 | -2.82 | 4.22 | 10.47 | -27.86 | -0.71 | -110.55 | -247.92 | 16.59 | 0.0 | 35.81 | 63.80 | 10.11 | -28.87 | 52.16 | 11.24 | -35.93 |
| 21Q4 (9) | 0.69 | -5.81 | -11.84 | 3.82 | -16.23 | -20.08 | 6.73 | 195.33 | 115.71 | 16.59 | 35.81 | 35.81 | 57.94 | 3.76 | 20.51 | 46.89 | 27.66 | 21.48 |
| 21Q3 (8) | 0.73 | -1.87 | -13.86 | 4.56 | -23.87 | -21.24 | -7.06 | 44.01 | -168.41 | 12.21 | 0.0 | 0.0 | 55.84 | -20.64 | 32.51 | 36.73 | -41.18 | 7.49 |
| 21Q2 (7) | 0.74 | 3.53 | -15.49 | 5.99 | 2.39 | 1.7 | -12.61 | -2727.08 | -412.6 | 12.21 | 0.0 | 0 | 70.36 | -21.56 | 117.7 | 62.44 | -23.3 | 174.94 |
| 21Q1 (6) | 0.72 | -7.87 | -17.27 | 5.85 | 22.38 | -2.99 | 0.48 | -84.62 | 105.02 | 12.21 | 0.0 | 0 | 89.70 | 86.56 | 178.92 | 81.41 | 110.91 | 252.58 |
| 20Q4 (5) | 0.78 | -7.96 | -5.61 | 4.78 | -17.44 | -18.71 | 3.12 | -69.77 | 1318.18 | 12.21 | 0.0 | 0 | 48.08 | 14.1 | 38.72 | 38.60 | 12.96 | 43.12 |
| 20Q3 (4) | 0.84 | -3.74 | 0.0 | 5.79 | -1.7 | 0.0 | 10.32 | 519.51 | 0.0 | 12.21 | 0 | 0.0 | 42.14 | 30.38 | 0.0 | 34.17 | 50.46 | 0.0 |
| 20Q2 (3) | 0.88 | 1.35 | 0.0 | 5.89 | -2.32 | 0.0 | -2.46 | 74.29 | 0.0 | 0.00 | 0 | 0.0 | 32.32 | 0.5 | 0.0 | 22.71 | -1.65 | 0.0 |
| 20Q1 (2) | 0.87 | 5.12 | 0.0 | 6.03 | 2.55 | 0.0 | -9.57 | -4450.0 | 0.0 | 0.00 | 0 | 0.0 | 32.16 | -7.21 | 0.0 | 23.09 | -14.39 | 0.0 |
| 19Q4 (1) | 0.82 | 0.0 | 0.0 | 5.88 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 34.66 | 0.0 | 0.0 | 26.97 | 0.0 | 0.0 |
