- 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) | 0.51 | 13.77 | 2.22 | 79.03 | 8.85 | 75.6 | 55.54 | 61.97 | 1.14 | -19.44 | 158.97 | -21.34 | 134.25 | -17.48 |
| 2022 (9) | 0.45 | -14.18 | 1.24 | -60.26 | 5.04 | -20.25 | 34.29 | -54.28 | 1.42 | -65.06 | 202.10 | -4.03 | 162.68 | -14.93 |
| 2021 (8) | 0.53 | 10.63 | 3.12 | 32.2 | 6.32 | -14.36 | 75.00 | 100.0 | 4.07 | 50.62 | 210.58 | 4.34 | 191.22 | 10.66 |
| 2020 (7) | 0.47 | -3.04 | 2.36 | -5.6 | 7.38 | 4.38 | 37.50 | 83.02 | 2.70 | -17.16 | 201.82 | 2.35 | 172.80 | 9.54 |
| 2019 (6) | 0.49 | -27.08 | 2.5 | -23.08 | 7.07 | 0.57 | 20.49 | -38.95 | 3.26 | 120.22 | 197.19 | 45.14 | 157.75 | 30.54 |
| 2018 (5) | 0.67 | 31.22 | 3.25 | 37.13 | 7.03 | 44.65 | 33.56 | 74.88 | 1.48 | -97.68 | 135.86 | -21.22 | 120.84 | -9.98 |
| 2017 (4) | 0.51 | -30.93 | 2.37 | -87.03 | 4.86 | -91.51 | 19.19 | 0 | 63.67 | 0.0 | 172.46 | 37.31 | 134.24 | 44.87 |
| 2016 (3) | 0.74 | 0.93 | 18.27 | -20.6 | 57.25 | 5.86 | -2.10 | 0 | 63.67 | 0.0 | 125.60 | -1.46 | 92.66 | 7.57 |
| 2015 (2) | 0.73 | 3.41 | 23.01 | -2.66 | 54.08 | 1.85 | 0.95 | -53.88 | 63.67 | 2300.55 | 127.46 | -6.32 | 86.14 | -16.49 |
| 2014 (1) | 0.71 | -2.61 | 23.64 | 18.26 | 53.1 | -3.75 | 2.06 | -5.5 | 2.65 | 0 | 136.06 | 2.56 | 103.15 | 9.61 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.51 | -7.18 | 3.18 | 1.93 | -2.53 | 15.57 | 44.16 | 6.85 | -51.56 | 7.40 | 23.33 | 979.17 | 164.22 | 16.41 | 2.16 | 138.47 | 13.96 | 4.37 |
| 24Q1 (19) | 0.55 | 7.56 | 11.66 | 1.98 | -10.81 | 14.45 | 41.33 | 6.19 | 24.49 | 6.00 | 17.24 | -21.05 | 141.07 | -11.26 | -21.83 | 121.51 | -9.49 | -10.79 |
| 23Q4 (18) | 0.51 | -5.42 | 13.77 | 2.22 | -6.33 | 79.03 | 38.92 | -23.2 | -26.09 | 5.12 | 22.82 | 127.45 | 158.97 | -5.07 | -21.34 | 134.25 | -4.63 | -17.48 |
| 23Q3 (17) | 0.54 | 9.27 | 22.38 | 2.37 | 41.92 | 28.8 | 50.68 | -44.41 | 311.36 | 4.17 | 507.64 | -77.17 | 167.46 | 4.17 | -20.92 | 140.77 | 6.11 | -13.21 |
| 23Q2 (16) | 0.50 | 0.45 | 5.86 | 1.67 | -3.47 | -21.96 | 91.16 | 174.58 | 158.1 | 0.69 | -90.98 | -96.27 | 160.75 | -10.92 | -17.72 | 132.67 | -2.59 | -16.78 |
| 23Q1 (15) | 0.49 | 9.6 | -4.8 | 1.73 | 39.52 | -39.3 | 33.20 | -36.95 | -18.15 | 7.60 | 237.78 | -76.69 | 180.46 | -10.71 | -12.65 | 136.20 | -16.28 | -25.13 |
| 22Q4 (14) | 0.45 | 1.74 | -14.18 | 1.24 | -32.61 | -60.26 | 52.66 | 327.44 | -65.1 | 2.25 | -87.67 | -64.34 | 202.10 | -4.56 | -4.03 | 162.68 | 0.3 | -14.93 |
| 22Q3 (13) | 0.44 | -5.48 | -15.76 | 1.84 | -14.02 | -42.86 | 12.32 | -65.12 | -93.01 | 18.25 | -0.82 | 124.75 | 211.76 | 8.39 | -1.84 | 162.19 | 1.73 | -11.4 |
| 22Q2 (12) | 0.47 | -9.67 | -9.86 | 2.14 | -24.91 | -38.33 | 35.32 | -12.92 | 164.76 | 18.40 | -43.56 | -85.16 | 195.37 | -5.43 | -17.65 | 159.43 | -12.36 | -24.07 |
| 22Q1 (11) | 0.52 | -1.2 | 5.25 | 2.85 | -8.65 | 31.34 | 40.56 | -73.12 | 269.4 | 32.60 | 416.61 | -73.71 | 206.59 | -1.89 | 11.89 | 181.91 | -4.87 | 7.4 |
| 21Q4 (10) | 0.53 | -0.13 | 10.63 | 3.12 | -3.11 | 32.2 | 150.88 | -14.37 | 167.33 | 6.31 | -22.29 | -57.93 | 210.58 | -2.38 | 4.34 | 191.22 | 4.46 | 10.66 |
| 21Q3 (9) | 0.53 | 1.13 | -2.83 | 3.22 | -7.2 | 10.65 | 176.21 | 423.08 | 212.76 | 8.12 | -93.45 | 10.01 | 215.72 | -9.07 | 8.37 | 183.05 | -12.82 | 3.04 |
| 21Q2 (8) | 0.52 | 5.47 | 7.5 | 3.47 | 59.91 | 83.6 | -54.54 | -596.72 | -218.21 | 124.00 | 0.0 | 3106.9 | 237.25 | 28.5 | 39.29 | 209.96 | 23.96 | 34.17 |
| 21Q1 (7) | 0.49 | 3.85 | 11.91 | 2.17 | -8.05 | 1.4 | 10.98 | -80.55 | -10.95 | 124.00 | 726.67 | 749.32 | 184.63 | -8.52 | -17.82 | 169.38 | -1.98 | -16.08 |
| 20Q4 (6) | 0.47 | -12.28 | -3.04 | 2.36 | -18.9 | -5.6 | 56.44 | 0.18 | 95.7 | 15.00 | 103.23 | 104.55 | 201.82 | 1.39 | 2.35 | 172.80 | -2.73 | 9.54 |
| 20Q3 (5) | 0.54 | 11.88 | -2.71 | 2.91 | 53.97 | 56.45 | 56.34 | 22.11 | 133.1 | 7.38 | 90.89 | -20.21 | 199.05 | 16.86 | 14.83 | 177.65 | 13.52 | 13.39 |
| 20Q2 (4) | 0.48 | 9.8 | 0.0 | 1.89 | -11.68 | 0.0 | 46.14 | 274.21 | 0.0 | 3.87 | -73.52 | 0.0 | 170.33 | -24.18 | 0.0 | 156.49 | -22.47 | 0.0 |
| 20Q1 (3) | 0.44 | -10.02 | 0.0 | 2.14 | -14.4 | 0.0 | 12.33 | -57.25 | 0.0 | 14.60 | 99.09 | 0.0 | 224.66 | 13.93 | 0.0 | 201.84 | 27.95 | 0.0 |
| 19Q4 (2) | 0.49 | -11.99 | 0.0 | 2.5 | 34.41 | 0.0 | 28.84 | 19.32 | 0.0 | 7.33 | -20.72 | 0.0 | 197.19 | 13.75 | 0.0 | 157.75 | 0.69 | 0.0 |
| 19Q3 (1) | 0.56 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 24.17 | 0.0 | 0.0 | 9.25 | 0.0 | 0.0 | 173.35 | 0.0 | 0.0 | 156.67 | 0.0 | 0.0 |
