- 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) | 0.46 | -10.86 | 3.23 | -44.31 | 21.89 | -44.44 | -0.94 | 0 | 0.32 | 0.0 | 189.59 | 16.51 | 127.18 | 11.85 |
| 2022 (9) | 0.51 | -13.3 | 5.8 | -24.77 | 39.4 | 3.88 | 9.50 | 392.23 | 0.32 | -96.65 | 162.72 | 13.13 | 113.71 | 12.92 |
| 2021 (8) | 0.59 | -0.65 | 7.71 | 12.39 | 37.93 | 24.16 | 1.93 | -33.68 | 9.67 | 144.44 | 143.83 | 4.39 | 100.70 | -0.04 |
| 2020 (7) | 0.60 | -4.61 | 6.86 | -12.72 | 30.55 | -32.65 | 2.91 | 95.3 | 3.95 | 31.82 | 137.78 | 8.77 | 100.74 | -3.63 |
| 2019 (6) | 0.62 | -11.88 | 7.86 | -41.08 | 45.36 | -28.48 | 1.49 | 0 | 3.00 | 0 | 126.67 | 11.94 | 104.54 | 27.8 |
| 2018 (5) | 0.71 | 5.49 | 13.34 | -14.1 | 63.42 | -22.26 | -14.70 | 0 | 0.00 | 0 | 113.16 | -7.26 | 81.80 | -6.38 |
| 2017 (4) | 0.67 | -1.9 | 15.53 | -9.55 | 81.58 | -7.82 | -5.50 | 0 | 0.00 | 0 | 122.02 | 0.65 | 87.37 | -1.35 |
| 2016 (3) | 0.68 | 5.62 | 17.17 | -6.48 | 88.5 | 7.61 | -0.58 | 0 | 0.00 | 0 | 121.23 | -2.16 | 88.57 | -0.37 |
| 2015 (2) | 0.65 | 11.24 | 18.36 | 53.0 | 82.24 | 10.73 | -15.95 | 0 | 0.00 | 0 | 123.91 | -11.09 | 88.90 | -9.74 |
| 2014 (1) | 0.58 | 3.19 | 12.0 | 6.67 | 74.27 | -37.21 | -16.30 | 0 | 0.00 | 0 | 139.37 | -10.08 | 98.49 | -12.05 |
| 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) | 0.49 | 0.23 | 11.63 | 3.27 | 1.87 | 10.47 | -8.96 | -146.45 | -184.69 | 2.61 | 0.0 | -40.43 | 177.00 | -1.11 | -10.58 | 121.78 | -1.3 | -4.16 |
| 24Q2 (19) | 0.49 | 1.4 | 9.34 | 3.21 | 4.9 | 1.26 | 19.29 | 214.48 | 348.6 | 2.61 | -40.43 | -52.55 | 178.98 | 1.93 | -3.26 | 123.39 | 16.69 | -2.9 |
| 24Q1 (18) | 0.48 | 4.75 | 3.57 | 3.06 | -5.26 | -18.83 | -16.85 | -487.11 | -87.01 | 4.38 | 0.0 | 79.22 | 175.59 | -7.38 | -1.53 | 105.74 | -16.86 | -10.41 |
| 23Q4 (17) | 0.46 | 4.86 | -10.86 | 3.23 | 9.12 | -44.31 | -2.87 | -127.13 | -165.38 | 4.38 | 0.0 | 79.22 | 189.59 | -4.22 | 16.51 | 127.18 | 0.09 | 11.85 |
| 23Q3 (16) | 0.44 | -1.82 | -26.49 | 2.96 | -6.62 | -60.43 | 10.58 | 146.05 | -46.75 | 4.38 | -20.35 | 564.21 | 197.94 | 6.99 | 37.07 | 127.06 | -0.01 | 36.17 |
| 23Q2 (15) | 0.44 | -3.96 | -25.59 | 3.17 | -15.92 | -56.09 | 4.30 | 147.72 | -46.98 | 5.50 | 125.0 | 44.38 | 185.01 | 3.76 | 29.48 | 127.07 | 7.67 | 46.23 |
| 23Q1 (14) | 0.46 | -9.85 | -17.49 | 3.77 | -35.0 | -40.54 | -9.01 | -305.24 | -478.57 | 2.44 | 0.0 | -92.95 | 178.31 | 9.58 | 18.57 | 118.02 | 3.79 | 31.78 |
| 22Q4 (13) | 0.51 | -13.52 | -13.3 | 5.8 | -22.46 | -24.77 | 4.39 | -77.91 | -77.84 | 2.44 | 270.61 | 32.06 | 162.72 | 12.68 | 13.13 | 113.71 | 21.86 | 12.92 |
| 22Q3 (12) | 0.59 | -0.62 | -6.66 | 7.48 | 3.6 | -23.98 | 19.87 | 145.01 | 496.7 | 0.66 | -82.69 | -94.63 | 144.41 | 1.06 | 7.43 | 93.31 | 7.38 | 12.58 |
| 22Q2 (11) | 0.60 | 6.5 | -6.71 | 7.22 | 13.88 | -18.69 | 8.11 | 240.76 | 309.56 | 3.81 | -89.01 | -8.05 | 142.89 | -4.99 | 8.5 | 86.90 | -2.97 | 3.24 |
| 22Q1 (10) | 0.56 | -5.27 | -6.8 | 6.34 | -17.77 | -16.58 | 2.38 | -87.99 | 126.42 | 34.67 | 1772.8 | 736.78 | 150.39 | 4.56 | 9.34 | 89.56 | -11.06 | -2.77 |
| 21Q4 (9) | 0.59 | -6.89 | -0.65 | 7.71 | -21.65 | 12.39 | 19.81 | 494.89 | 124.6 | 1.85 | -84.93 | -55.32 | 143.83 | 7.0 | 4.39 | 100.70 | 21.5 | -0.04 |
| 21Q3 (8) | 0.64 | -0.67 | 10.52 | 9.84 | 10.81 | 33.7 | 3.33 | 186.05 | -79.82 | 12.29 | 196.55 | 450.3 | 134.42 | 2.07 | -4.06 | 82.88 | -1.53 | -17.1 |
| 21Q2 (7) | 0.64 | 6.39 | 7.97 | 8.88 | 16.84 | 11.56 | -3.87 | 57.05 | -325.27 | 4.14 | 0.0 | 205.78 | 131.70 | -4.25 | -0.59 | 84.17 | -8.62 | -12.28 |
| 21Q1 (6) | 0.60 | 0.97 | 8.89 | 7.6 | 10.79 | 18.94 | -9.01 | -202.15 | -3.68 | 4.14 | 0.0 | 205.78 | 137.54 | -0.17 | 0.27 | 92.11 | -8.57 | -10.81 |
| 20Q4 (5) | 0.60 | 3.58 | -4.61 | 6.86 | -6.79 | -12.72 | 8.82 | -46.55 | 17.76 | 4.14 | 85.57 | 205.78 | 137.78 | -1.66 | 8.77 | 100.74 | 0.76 | -3.63 |
| 20Q3 (4) | 0.57 | -2.97 | 0.0 | 7.36 | -7.54 | 0.0 | 16.50 | 1913.19 | 0.0 | 2.23 | 64.78 | 0.0 | 140.11 | 5.76 | 0.0 | 99.98 | 4.2 | 0.0 |
| 20Q2 (3) | 0.59 | 7.3 | 0.0 | 7.96 | 24.57 | 0.0 | -0.91 | 89.53 | 0.0 | 1.35 | 0.0 | 0.0 | 132.48 | -3.42 | 0.0 | 95.95 | -7.09 | 0.0 |
| 20Q1 (2) | 0.55 | -11.55 | 0.0 | 6.39 | -18.7 | 0.0 | -8.69 | -216.02 | 0.0 | 1.35 | 0.0 | 0.0 | 137.17 | 8.29 | 0.0 | 103.27 | -1.21 | 0.0 |
| 19Q4 (1) | 0.62 | 0.0 | 0.0 | 7.86 | 0.0 | 0.0 | 7.49 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 126.67 | 0.0 | 0.0 | 104.54 | 0.0 | 0.0 |
