- 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) | 0.34 | -36.69 | 13.19 | -40.69 | 33.32 | 1435.48 | 56.21 | -99.8 | 1.31 | -37.15 | 496.79 | 95.88 | 125.41 | 660.52 |
| 2022 (9) | 0.54 | 3.41 | 22.24 | 40.67 | 2.17 | -92.92 | 27581.80 | 14737.7 | 2.08 | 424.18 | 253.62 | 27.01 | 16.49 | -71.97 |
| 2021 (8) | 0.53 | -22.55 | 15.81 | -37.41 | 30.64 | 364.24 | 185.89 | 3034.74 | 0.40 | -98.11 | 199.68 | -2.86 | 58.84 | 548.73 |
| 2020 (7) | 0.68 | 10.3 | 25.26 | 4.34 | 6.6 | 184.48 | 5.93 | 129.84 | 21.06 | -68.06 | 205.55 | -58.19 | 9.07 | 3.66 |
| 2019 (6) | 0.61 | 37.16 | 24.21 | 84.53 | 2.32 | -76.08 | 2.58 | -64.75 | 65.93 | 1049.12 | 491.64 | 17.83 | 8.75 | -61.67 |
| 2018 (5) | 0.45 | -7.46 | 13.12 | -3.81 | 9.7 | -36.18 | 7.32 | 61.23 | 5.74 | 95.02 | 417.26 | 40.99 | 22.83 | 238.22 |
| 2017 (4) | 0.48 | -34.08 | 13.64 | -36.02 | 15.2 | 437.1 | 4.54 | 1791.67 | 2.94 | 67.5 | 295.96 | 79.81 | 6.75 | 32.09 |
| 2016 (3) | 0.73 | 10.58 | 21.32 | 35.54 | 2.83 | 9333.33 | 0.24 | 0 | 1.76 | 0.0 | 164.60 | -27.8 | 5.11 | -70.12 |
| 2015 (2) | 0.66 | 8.33 | 15.73 | 27.06 | 0.03 | -99.82 | -0.70 | 0 | 1.76 | 0.0 | 227.98 | -33.84 | 17.10 | -71.94 |
| 2014 (1) | 0.61 | -14.11 | 12.38 | -0.8 | 16.86 | 1167.67 | 9.92 | 0 | 1.76 | 0 | 344.60 | 21.46 | 60.95 | 150.72 |
| 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) | 0.35 | -6.4 | -14.35 | 13.15 | -0.15 | -0.68 | 0.00 | 0 | -100.0 | 31.00 | 955.56 | -6.49 | 267.85 | 6.68 | -18.13 | 61.92 | -18.5 | 21.72 |
| 24Q2 (19) | 0.38 | 4.53 | -12.54 | 13.17 | -0.08 | -19.1 | 0.00 | -100.0 | -100.0 | 2.94 | 0.0 | -37.65 | 251.07 | -18.31 | -40.61 | 75.98 | -24.53 | -6.54 |
| 24Q1 (18) | 0.36 | 5.24 | -31.42 | 13.18 | -0.08 | -19.09 | 352.23 | 611.0 | 411.07 | 2.94 | -43.82 | -53.93 | 307.35 | -38.13 | 6.42 | 100.67 | -19.73 | 149.74 |
| 23Q4 (17) | 0.34 | -16.82 | -36.69 | 13.19 | -0.38 | -40.69 | 49.54 | 266.15 | 0 | 5.23 | -84.23 | -85.72 | 496.79 | 51.85 | 95.88 | 125.41 | 146.53 | 660.52 |
| 23Q3 (16) | 0.41 | -4.42 | -16.54 | 13.24 | -18.67 | -38.16 | 13.53 | -81.69 | -99.59 | 33.15 | 603.81 | -9.46 | 327.16 | -22.61 | 9.6 | 50.87 | -37.43 | 152.83 |
| 23Q2 (15) | 0.43 | -18.03 | -10.5 | 16.28 | -0.06 | -4.96 | 73.91 | 7.24 | 0 | 4.71 | -26.12 | -98.03 | 422.73 | 46.37 | 52.65 | 81.30 | 101.69 | 343.78 |
| 23Q1 (14) | 0.53 | -2.86 | 29.2 | 16.29 | -26.75 | 3.43 | 68.92 | 0 | -99.85 | 6.38 | -82.59 | 695.56 | 288.80 | 13.87 | 0.61 | 40.31 | 144.45 | -44.43 |
| 22Q4 (13) | 0.54 | 9.65 | 3.41 | 22.24 | 3.88 | 40.67 | 0.00 | -100.0 | -100.0 | 36.62 | 0.0 | 81.07 | 253.62 | -15.04 | 27.01 | 16.49 | -18.04 | -71.97 |
| 22Q3 (12) | 0.50 | 2.51 | 10.54 | 21.41 | 24.99 | 34.82 | 3268.63 | 0 | 342.85 | 36.62 | -84.7 | 5772.47 | 298.50 | 7.79 | 22.64 | 20.12 | 9.83 | -64.36 |
| 22Q2 (11) | 0.48 | 18.32 | -7.38 | 17.13 | 8.76 | 32.79 | 0.00 | -100.0 | -100.0 | 239.33 | 29767.22 | 19303.36 | 276.92 | -3.53 | 26.36 | 18.32 | -74.74 | -16.5 |
| 22Q1 (10) | 0.41 | -22.25 | -38.85 | 15.75 | -0.38 | -4.37 | 45393.20 | 314475.19 | 72785.68 | 0.80 | -96.04 | -86.4 | 287.06 | 43.76 | 78.14 | 72.54 | 23.28 | 381.35 |
| 21Q4 (9) | 0.53 | 17.21 | -22.55 | 15.81 | -0.44 | -37.41 | 14.43 | -98.04 | -23.12 | 20.22 | 3143.29 | -24.68 | 199.68 | -17.96 | -2.86 | 58.84 | 4.22 | 548.73 |
| 21Q3 (8) | 0.45 | -14.11 | -32.21 | 15.88 | 23.1 | -40.26 | 738.09 | 493.51 | 5539.13 | 0.62 | -49.45 | -97.84 | 243.40 | 11.06 | 7.46 | 56.46 | 157.34 | 1189.04 |
| 21Q2 (7) | 0.52 | -21.87 | -20.14 | 12.9 | -21.68 | -49.09 | 124.36 | 99.68 | 4448.25 | 1.23 | -79.06 | 0 | 219.16 | 36.01 | -12.6 | 21.94 | 45.59 | 364.83 |
| 21Q1 (6) | 0.67 | -1.53 | 6.46 | 16.47 | -34.8 | -34.07 | 62.28 | 231.81 | 3079.9 | 5.89 | -78.06 | 0 | 161.14 | -21.61 | -63.12 | 15.07 | 66.15 | 86.28 |
| 20Q4 (5) | 0.68 | 2.6 | 10.3 | 25.26 | -4.97 | 4.34 | 18.77 | 238.32 | 31183.33 | 26.85 | -7.17 | 0 | 205.55 | -9.25 | -58.19 | 9.07 | 107.08 | 3.66 |
| 20Q3 (4) | 0.66 | 1.18 | 0.0 | 26.58 | 4.89 | 0.0 | -13.57 | -374.48 | 0.0 | 28.92 | 0 | 0.0 | 226.50 | -9.67 | 0.0 | 4.38 | -7.2 | 0.0 |
| 20Q2 (3) | 0.65 | 4.15 | 0.0 | 25.34 | 1.44 | 0.0 | -2.86 | -36.84 | 0.0 | 0.00 | 0 | 0.0 | 250.75 | -42.61 | 0.0 | 4.72 | -41.66 | 0.0 |
| 20Q1 (2) | 0.63 | 2.02 | 0.0 | 24.98 | 3.18 | 0.0 | -2.09 | -3583.33 | 0.0 | 0.00 | 0 | 0.0 | 436.93 | -11.13 | 0.0 | 8.09 | -7.54 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 24.21 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 491.64 | 0.0 | 0.0 | 8.75 | 0.0 | 0.0 |
