- 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) | 0.58 | 50.71 | 18.1 | 158.94 | 32.62 | 44.85 | -5.90 | 0 | 0.22 | 0.0 | 111.41 | -46.85 | 61.22 | -62.26 |
| 2022 (9) | 0.39 | 33.14 | 6.99 | 366.0 | 22.52 | 302.86 | 40.49 | -84.99 | 0.22 | 118.39 | 209.61 | -34.17 | 162.20 | -42.71 |
| 2021 (8) | 0.29 | 2.33 | 1.5 | 14.5 | 5.59 | 2.57 | 269.72 | 664.73 | 0.10 | -91.24 | 318.42 | 56.17 | 283.11 | 74.01 |
| 2020 (7) | 0.28 | -19.27 | 1.31 | 22.43 | 5.45 | -3.71 | 35.27 | -41.66 | 1.14 | 552.2 | 203.89 | 66.28 | 162.70 | 93.53 |
| 2019 (6) | 0.35 | -36.41 | 1.07 | -27.21 | 5.66 | -33.88 | 60.46 | -27.83 | 0.17 | -67.94 | 122.62 | -16.44 | 84.07 | 14.65 |
| 2018 (5) | 0.55 | 23.19 | 1.47 | 137.1 | 8.56 | 8.49 | 83.77 | 398.63 | 0.55 | -72.73 | 146.74 | 0.29 | 73.33 | -31.26 |
| 2017 (4) | 0.45 | 0.0 | 0.62 | 376.92 | 7.89 | 12.23 | 16.80 | 0 | 2.00 | 11633.33 | 146.32 | -0.37 | 106.67 | -9.18 |
| 2016 (3) | 0.45 | 29.47 | 0.13 | 18.18 | 7.03 | -7.13 | -151.80 | 0 | 0.02 | 0.0 | 146.86 | -1.84 | 117.45 | -11.18 |
| 2015 (2) | 0.35 | -39.16 | 0.11 | -89.0 | 7.57 | 127.33 | 155.29 | 0 | 0.02 | 0 | 149.62 | 13.49 | 132.24 | 31.71 |
| 2014 (1) | 0.57 | 47.38 | 1.0 | 66.67 | 3.33 | 10.63 | -22.15 | 0 | 0.00 | 0 | 131.83 | -51.29 | 100.40 | 150.69 |
| 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) | 0.58 | -1.4 | 0.95 | 16.59 | -3.77 | -10.9 | 1.56 | -0.64 | 107.11 | 200.50 | 0.0 | 73565.19 | 125.42 | 15.63 | 13.0 | 82.95 | 31.15 | 32.76 |
| 24Q2 (19) | 0.58 | -3.6 | 6.94 | 17.24 | -8.4 | 36.28 | 1.57 | -74.68 | -46.78 | 200.50 | 678.64 | 73565.19 | 108.47 | 2.09 | 5.72 | 63.25 | -3.9 | 4.2 |
| 24Q1 (18) | 0.61 | 4.39 | 12.99 | 18.82 | 3.98 | 32.35 | 6.20 | 0 | 176.54 | 25.75 | 9360.74 | 9360.74 | 106.25 | -4.63 | -4.02 | 65.82 | 7.51 | -0.71 |
| 23Q4 (17) | 0.58 | 1.73 | 50.71 | 18.1 | -2.79 | 158.94 | 0.00 | 100.0 | -100.0 | 0.27 | 0.0 | 0.0 | 111.41 | 0.38 | -46.85 | 61.22 | -2.02 | -62.26 |
| 23Q3 (16) | 0.57 | 4.45 | 42.42 | 18.62 | 47.19 | 351.94 | -21.94 | -843.73 | -183.83 | 0.27 | 0.0 | -97.43 | 110.99 | 8.18 | -43.49 | 62.48 | 2.93 | -55.89 |
| 23Q2 (15) | 0.55 | 1.86 | 13.08 | 12.65 | -11.04 | 110.13 | 2.95 | 136.42 | -63.98 | 0.27 | 0.0 | -97.43 | 102.60 | -7.32 | -37.44 | 60.70 | -8.43 | -40.14 |
| 23Q1 (14) | 0.54 | 39.24 | 33.76 | 14.22 | 103.43 | 835.53 | -8.10 | -109.84 | -105.54 | 0.27 | 0.0 | -47.45 | 110.70 | -47.19 | -42.24 | 66.29 | -59.13 | -50.9 |
| 22Q4 (13) | 0.39 | -3.87 | 33.14 | 6.99 | 69.66 | 366.0 | 82.35 | 1165.33 | -90.67 | 0.27 | -97.43 | 181.74 | 209.61 | 6.72 | -34.17 | 162.20 | 14.52 | -42.71 |
| 22Q3 (12) | 0.40 | -17.07 | -28.16 | 4.12 | -31.56 | 138.15 | -7.73 | -194.38 | -24.68 | 10.57 | 0.0 | 25.42 | 196.41 | 19.76 | 16.95 | 141.63 | 39.67 | 24.72 |
| 22Q2 (11) | 0.48 | 20.49 | 64.84 | 6.02 | 296.05 | 423.48 | 8.19 | -94.4 | -72.64 | 10.57 | 1940.87 | 25.42 | 164.00 | -14.44 | -2.77 | 101.40 | -24.89 | -14.43 |
| 22Q1 (10) | 0.40 | 38.6 | 26.93 | 1.52 | 1.33 | 16.03 | 146.33 | -83.43 | 813.11 | 0.52 | 436.19 | -73.7 | 191.67 | -39.81 | 30.32 | 135.00 | -52.32 | 32.74 |
| 21Q4 (9) | 0.29 | -48.13 | 2.33 | 1.5 | -13.29 | 14.5 | 883.09 | 14343.39 | 1231.36 | 0.10 | -98.85 | -95.1 | 318.42 | 89.59 | 56.17 | 283.11 | 149.3 | 74.01 |
| 21Q3 (8) | 0.56 | 90.28 | 104.88 | 1.73 | 50.43 | 90.11 | -6.20 | -120.72 | 67.39 | 8.43 | 0.0 | 68.57 | 167.95 | -0.43 | -11.28 | 113.56 | -4.17 | -20.16 |
| 21Q2 (7) | 0.29 | -7.22 | 3.28 | 1.15 | -12.21 | 6.48 | 29.93 | 245.86 | 17.46 | 8.43 | 327.91 | 68.57 | 168.68 | 14.69 | -6.09 | 118.50 | 16.52 | -12.31 |
| 21Q1 (6) | 0.32 | 11.74 | -4.82 | 1.31 | 0.0 | 4.8 | -20.52 | -130.94 | -134.25 | 1.97 | 0.0 | 44.44 | 147.08 | -27.86 | 0.16 | 101.70 | -37.49 | -9.02 |
| 20Q4 (5) | 0.28 | 3.86 | -19.27 | 1.31 | 43.96 | 22.43 | 66.33 | 448.92 | 287.74 | 1.97 | -60.61 | 0 | 203.89 | 7.71 | 66.28 | 162.70 | 14.38 | 93.53 |
| 20Q3 (4) | 0.27 | -4.09 | 0.0 | 0.91 | -15.74 | 0.0 | -19.01 | -174.61 | 0.0 | 5.00 | 0.0 | 0.0 | 189.30 | 5.4 | 0.0 | 142.24 | 5.25 | 0.0 |
| 20Q2 (3) | 0.28 | -14.49 | 0.0 | 1.08 | -13.6 | 0.0 | 25.48 | -57.48 | 0.0 | 5.00 | 266.67 | 0.0 | 179.61 | 22.31 | 0.0 | 135.14 | 20.9 | 0.0 |
| 20Q1 (2) | 0.33 | -5.22 | 0.0 | 1.25 | 16.82 | 0.0 | 59.92 | 269.6 | 0.0 | 1.36 | 0 | 0.0 | 146.85 | 19.76 | 0.0 | 111.78 | 32.96 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | -35.33 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 122.62 | 0.0 | 0.0 | 84.07 | 0.0 | 0.0 |
