- 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) | 0.11 | -43.85 | 9.0 | -70.0 | 200.56 | -16.47 | 89.48 | -35.8 | 0.00 | 0 | 245.34 | 23.05 | 208.33 | 22.49 |
| 2022 (9) | 0.20 | -12.38 | 30.0 | -45.46 | 240.1 | -11.34 | 139.38 | -10.14 | 0.43 | -16.94 | 199.38 | 14.8 | 170.08 | 10.26 |
| 2021 (8) | 0.23 | -13.14 | 55.01 | 21.57 | 270.82 | 21.58 | 155.11 | 53.67 | 0.52 | -40.01 | 173.67 | 14.51 | 154.26 | 17.5 |
| 2020 (7) | 0.26 | -0.84 | 45.25 | 1.12 | 222.75 | 9.09 | 100.94 | 26.05 | 0.87 | 19.98 | 151.67 | -27.68 | 131.29 | -27.91 |
| 2019 (6) | 0.26 | -11.68 | 44.75 | 1.11 | 204.19 | 9.05 | 80.08 | 40.39 | 0.73 | 23.93 | 209.71 | 32.31 | 182.12 | 28.17 |
| 2018 (5) | 0.30 | 4.29 | 44.26 | -13.59 | 187.25 | 1.61 | 57.04 | 34.27 | 0.59 | -39.87 | 158.50 | -11.46 | 142.09 | -9.29 |
| 2017 (4) | 0.28 | -1.15 | 51.22 | -13.87 | 184.28 | 6.79 | 42.48 | 86.56 | 0.98 | -47.71 | 179.01 | -20.75 | 156.64 | -20.78 |
| 2016 (3) | 0.29 | -22.32 | 59.47 | -43.7 | 172.56 | 2.33 | 22.77 | 61.37 | 1.87 | 7.01 | 225.87 | 44.64 | 197.74 | 106.75 |
| 2015 (2) | 0.37 | -8.03 | 105.63 | -13.27 | 168.63 | -4.64 | 14.11 | -10.87 | 1.74 | -7.92 | 156.16 | -13.63 | 95.64 | -7.47 |
| 2014 (1) | 0.40 | -1.32 | 121.79 | -2.41 | 176.83 | 11.84 | 15.83 | -31.88 | 1.89 | 0 | 180.81 | -9.21 | 103.36 | -23.95 |
| 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) | 0.08 | 1.93 | -44.27 | 0 | -100.0 | -100.0 | 942.76 | 4.71 | 1023.0 | 0.00 | 0 | -100.0 | 412.55 | 15.11 | 89.3 | 352.37 | 15.05 | 95.2 |
| 24Q2 (19) | 0.08 | -42.8 | -63.52 | 0.07 | -97.83 | -99.79 | 900.32 | 92.4 | 602.88 | 0.00 | 0 | -100.0 | 358.40 | 86.82 | 147.99 | 306.28 | 81.63 | 149.05 |
| 24Q1 (18) | 0.15 | 30.84 | -42.72 | 3.22 | -64.22 | -89.27 | 467.94 | 432.54 | 716.79 | 0.00 | 0 | -100.0 | 191.84 | -21.81 | 60.44 | 168.63 | -19.06 | 63.69 |
| 23Q4 (17) | 0.11 | -26.94 | -43.85 | 9.0 | -71.09 | -70.0 | 87.87 | 4.67 | -11.76 | 0.00 | -100.0 | -100.0 | 245.34 | 12.57 | 23.05 | 208.33 | 15.41 | 22.49 |
| 23Q3 (16) | 0.15 | -33.27 | -35.07 | 31.13 | -6.01 | -43.16 | 83.95 | -34.46 | -20.49 | 1.43 | 37.82 | -23.44 | 217.94 | 50.8 | 29.49 | 180.52 | 46.79 | 25.26 |
| 23Q2 (15) | 0.23 | -10.19 | -24.42 | 33.12 | 10.33 | -16.17 | 128.09 | 123.58 | -33.79 | 1.04 | -53.98 | -34.7 | 144.52 | 20.87 | 10.42 | 122.98 | 19.37 | 5.17 |
| 23Q1 (14) | 0.25 | 28.25 | 10.76 | 30.02 | 0.07 | -41.15 | 57.29 | -42.47 | -67.1 | 2.25 | -6.91 | 22.3 | 119.57 | -40.03 | -36.45 | 103.02 | -39.43 | -39.01 |
| 22Q4 (13) | 0.20 | -15.53 | -12.38 | 30.0 | -45.23 | -45.46 | 99.58 | -5.69 | -38.76 | 2.42 | 29.66 | 27.26 | 199.38 | 18.47 | 14.8 | 170.08 | 18.01 | 10.26 |
| 22Q3 (12) | 0.23 | -22.33 | -9.1 | 54.77 | 38.62 | -5.73 | 105.59 | -45.42 | -35.89 | 1.87 | 17.56 | -0.82 | 168.30 | 28.59 | 5.52 | 144.12 | 23.24 | 4.9 |
| 22Q2 (11) | 0.30 | 31.61 | 0.74 | 39.51 | -22.54 | -9.9 | 193.45 | 11.1 | 15.51 | 1.59 | -13.81 | -25.81 | 130.88 | -30.43 | 3.78 | 116.94 | -30.76 | 7.91 |
| 22Q1 (10) | 0.23 | 1.46 | -13.07 | 51.01 | -7.27 | 1.82 | 174.13 | 7.08 | 37.78 | 1.84 | -3.13 | -27.11 | 188.14 | 8.33 | 19.23 | 168.90 | 9.49 | 25.19 |
| 21Q4 (9) | 0.23 | -12.36 | -13.14 | 55.01 | -5.32 | 21.57 | 162.61 | -1.27 | 41.89 | 1.90 | 1.06 | -39.54 | 173.67 | 8.89 | 14.51 | 154.26 | 12.28 | 17.5 |
| 21Q3 (8) | 0.26 | -13.92 | 15.08 | 58.1 | 32.5 | 63.66 | 164.71 | -1.65 | 17.46 | 1.88 | -12.06 | -19.43 | 159.49 | 26.47 | -31.35 | 137.39 | 26.78 | -32.78 |
| 21Q2 (7) | 0.30 | 13.57 | -3.08 | 43.85 | -12.48 | 8.94 | 167.47 | 32.51 | 152.37 | 2.14 | -15.33 | -45.4 | 126.11 | -20.08 | -22.76 | 108.37 | -19.68 | -23.07 |
| 21Q1 (6) | 0.26 | 1.39 | 7.34 | 50.1 | 10.72 | 22.2 | 126.38 | 10.28 | 37.64 | 2.53 | -19.65 | -16.29 | 157.80 | 4.04 | -30.23 | 134.92 | 2.76 | -29.5 |
| 20Q4 (5) | 0.26 | 16.11 | -0.84 | 45.25 | 27.46 | 1.12 | 114.60 | -18.28 | 89.17 | 3.14 | 34.68 | -3.7 | 151.67 | -34.71 | -27.68 | 131.29 | -35.76 | -27.91 |
| 20Q3 (4) | 0.22 | -27.51 | 0.0 | 35.5 | -11.8 | 0.0 | 140.23 | 111.32 | 0.0 | 2.33 | -40.41 | 0.0 | 232.31 | 42.28 | 0.0 | 204.38 | 45.09 | 0.0 |
| 20Q2 (3) | 0.31 | 25.79 | 0.0 | 40.25 | -1.83 | 0.0 | 66.36 | -27.73 | 0.0 | 3.92 | 29.82 | 0.0 | 163.28 | -27.8 | 0.0 | 140.86 | -26.4 | 0.0 |
| 20Q1 (2) | 0.25 | -6.34 | 0.0 | 41.0 | -8.38 | 0.0 | 91.82 | 51.57 | 0.0 | 3.02 | -7.58 | 0.0 | 226.16 | 7.84 | 0.0 | 191.38 | 5.08 | 0.0 |
| 19Q4 (1) | 0.26 | 0.0 | 0.0 | 44.75 | 0.0 | 0.0 | 60.58 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 209.71 | 0.0 | 0.0 | 182.12 | 0.0 | 0.0 |
