- 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) | 0.64 | -4.51 | 14.58 | 9.54 | 8.24 | 5.1 | 2.78 | 445.1 | 14.41 | -8.93 | 146.17 | 30.23 | 72.77 | 52.97 |
| 2022 (9) | 0.67 | 4.54 | 13.31 | -22.3 | 7.84 | -24.1 | 0.51 | -81.59 | 15.82 | 0.0 | 112.24 | 26.93 | 47.57 | 1.65 |
| 2021 (8) | 0.64 | -1.39 | 17.13 | 14.51 | 10.33 | 18.6 | 2.77 | 714.71 | 15.82 | 52.06 | 88.43 | -24.89 | 46.80 | -36.07 |
| 2020 (7) | 0.65 | 9.92 | 14.96 | 21.92 | 8.71 | 19.15 | 0.34 | 0 | 10.41 | 0.0 | 117.73 | -3.74 | 73.20 | 9.78 |
| 2019 (6) | 0.59 | 19.59 | 12.27 | 3.81 | 7.31 | -28.54 | -3.64 | 0 | 10.41 | 0.0 | 122.30 | 1.33 | 66.68 | -6.88 |
| 2018 (5) | 0.49 | -21.48 | 11.82 | -27.08 | 10.23 | -4.75 | 1.91 | -22.67 | 10.41 | 0.0 | 120.70 | 34.17 | 71.61 | 82.49 |
| 2017 (4) | 0.63 | 11.6 | 16.21 | 37.49 | 10.74 | -0.09 | 2.47 | -26.27 | 10.41 | 755.62 | 89.96 | 18.84 | 39.24 | -1.26 |
| 2016 (3) | 0.56 | 4.99 | 11.79 | 63.52 | 10.75 | 0.09 | 3.35 | 29.84 | 1.22 | 72.3 | 75.70 | -31.7 | 39.74 | -42.79 |
| 2015 (2) | 0.54 | -1.09 | 7.21 | -38.27 | 10.74 | 3.57 | 2.58 | 44.13 | 0.71 | -92.16 | 110.84 | 30.95 | 69.46 | 16.21 |
| 2014 (1) | 0.54 | 6.53 | 11.68 | 22.3 | 10.37 | 14.84 | 1.79 | 0 | 9.00 | 0 | 84.64 | 1.56 | 59.77 | 15.36 |
| 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) | 0.67 | 0.33 | 9.9 | 16.72 | 0.18 | 10.95 | 1.71 | 271.0 | -84.25 | 315.67 | 3647.64 | 3647.64 | 125.87 | -3.06 | -18.84 | 62.87 | -2.06 | -22.76 |
| 24Q2 (19) | 0.67 | 3.47 | 6.6 | 16.69 | 4.38 | 16.23 | -1.00 | 13.79 | -105.97 | 8.42 | 0.0 | 49.46 | 129.84 | -7.58 | -6.7 | 64.19 | -10.1 | -1.22 |
| 24Q1 (18) | 0.65 | 1.49 | -3.79 | 15.99 | 9.67 | 18.36 | -1.16 | 89.56 | 73.76 | 8.42 | 0.0 | -96.74 | 140.49 | -3.89 | 34.81 | 71.40 | -1.88 | 74.36 |
| 23Q4 (17) | 0.64 | 4.32 | -4.51 | 14.58 | -3.25 | 9.54 | -11.11 | -202.3 | -553.53 | 8.42 | 0.0 | -96.74 | 146.17 | -5.75 | 30.23 | 72.77 | -10.6 | 52.97 |
| 23Q3 (16) | 0.61 | -2.68 | -11.02 | 15.07 | 4.94 | -20.31 | 10.86 | -35.2 | 395.89 | 8.42 | 49.46 | -96.74 | 155.09 | 11.44 | 55.74 | 81.40 | 25.27 | 108.61 |
| 23Q2 (15) | 0.63 | -6.63 | -7.5 | 14.36 | 6.29 | -14.27 | 16.76 | 479.19 | 18722.22 | 5.64 | -97.82 | -97.82 | 139.17 | 33.55 | 45.44 | 64.98 | 58.68 | 47.11 |
| 23Q1 (14) | 0.67 | 0.73 | -0.56 | 13.51 | 1.5 | -20.9 | -4.42 | -160.0 | -427.41 | 258.00 | 0.0 | 0.0 | 104.21 | -7.15 | 18.07 | 40.95 | -13.92 | -24.5 |
| 22Q4 (13) | 0.67 | -2.79 | 4.54 | 13.31 | -29.61 | -22.3 | -1.70 | -177.63 | -300.0 | 258.00 | 0.0 | -68.03 | 112.24 | 12.71 | 26.93 | 47.57 | 21.91 | 1.65 |
| 22Q3 (12) | 0.69 | 1.16 | 8.47 | 18.91 | 12.9 | 31.23 | 2.19 | 2533.33 | -45.39 | 258.00 | 0.0 | 587.56 | 99.58 | 4.07 | -17.92 | 39.02 | -11.66 | -42.8 |
| 22Q2 (11) | 0.68 | 0.38 | 7.99 | 16.75 | -1.93 | 20.85 | -0.09 | -106.67 | -102.37 | 258.00 | 0.0 | 552.34 | 95.69 | 8.42 | -23.1 | 44.17 | -18.57 | -37.13 |
| 22Q1 (10) | 0.68 | 5.9 | 7.43 | 17.08 | -0.29 | 22.61 | 1.35 | 58.82 | -49.81 | 258.00 | -68.03 | 185.61 | 88.26 | -0.19 | -29.81 | 54.24 | 15.9 | -25.23 |
| 21Q4 (9) | 0.64 | 0.87 | -1.39 | 17.13 | 18.88 | 14.51 | 0.85 | -78.8 | 157.58 | 807.00 | 2050.63 | 0 | 88.43 | -27.11 | -24.89 | 46.80 | -31.4 | -36.07 |
| 21Q3 (8) | 0.64 | 0.71 | 0.47 | 14.41 | 3.97 | 10.51 | 4.01 | 5.8 | 955.26 | 37.52 | -5.12 | 0 | 121.32 | -2.51 | 25.75 | 68.22 | -2.9 | 30.36 |
| 21Q2 (7) | 0.63 | -0.14 | 4.11 | 13.86 | -0.5 | 13.42 | 3.79 | 40.89 | 135.4 | 39.55 | -56.22 | 0 | 124.44 | -1.03 | 17.96 | 70.26 | -3.14 | 25.58 |
| 21Q1 (6) | 0.63 | -2.79 | 4.66 | 13.93 | -6.89 | 11.26 | 2.69 | 715.15 | 361.17 | 90.33 | 0 | 0 | 125.74 | 6.8 | 17.43 | 72.54 | -0.9 | 27.0 |
| 20Q4 (5) | 0.65 | 2.77 | 9.92 | 14.96 | 14.72 | 21.92 | 0.33 | -13.16 | -76.43 | 0.00 | 0 | 0 | 117.73 | 22.03 | -3.74 | 73.20 | 39.88 | 9.78 |
| 20Q3 (4) | 0.63 | 4.36 | 0.0 | 13.04 | 6.71 | 0.0 | 0.38 | -76.4 | 0.0 | 0.00 | 0 | 0.0 | 96.48 | -8.54 | 0.0 | 52.33 | -6.47 | 0.0 |
| 20Q2 (3) | 0.61 | 0.38 | 0.0 | 12.22 | -2.4 | 0.0 | 1.61 | 256.31 | 0.0 | 0.00 | 0 | 0.0 | 105.49 | -1.48 | 0.0 | 55.95 | -2.05 | 0.0 |
| 20Q1 (2) | 0.60 | 2.1 | 0.0 | 12.52 | 2.04 | 0.0 | -1.03 | -173.57 | 0.0 | 0.00 | 0 | 0.0 | 107.08 | -12.44 | 0.0 | 57.12 | -14.34 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | 12.27 | 0.0 | 0.0 | 1.40 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 122.30 | 0.0 | 0.0 | 66.68 | 0.0 | 0.0 |
