- 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) | 0.50 | 4.01 | 5.87 | 9.72 | 17.56 | -10.18 | 8.86 | -16.57 | 0.38 | -48.72 | 134.21 | 2.89 | 105.50 | 6.27 |
| 2022 (9) | 0.48 | -16.28 | 5.35 | -19.43 | 19.55 | -11.02 | 10.62 | -62.11 | 0.73 | 164.37 | 130.44 | 12.67 | 99.28 | 18.63 |
| 2021 (8) | 0.58 | -6.26 | 6.64 | -2.21 | 21.97 | 8.01 | 28.03 | 22.19 | 0.28 | -69.78 | 115.77 | 3.45 | 83.69 | 1.34 |
| 2020 (7) | 0.62 | 2.89 | 6.79 | 6.76 | 20.34 | 29.64 | 22.94 | 183.56 | 0.92 | -82.14 | 111.91 | -3.63 | 82.58 | -5.43 |
| 2019 (6) | 0.60 | 98.54 | 6.36 | 149.41 | 15.69 | -9.36 | 8.09 | -93.79 | 5.15 | 0 | 116.12 | -60.74 | 87.32 | -66.51 |
| 2018 (5) | 0.30 | -4.31 | 2.55 | -45.74 | 17.31 | 5.36 | 130.18 | 565.88 | 0.00 | 0 | 295.77 | -2.1 | 260.77 | -4.57 |
| 2017 (4) | 0.32 | 10.01 | 4.7 | 51.61 | 16.43 | -15.13 | 19.55 | -60.76 | 0.00 | 0 | 302.10 | -10.24 | 273.27 | -9.65 |
| 2016 (3) | 0.29 | 19.21 | 3.1 | 13.55 | 19.36 | -13.26 | 49.82 | 1660.42 | 0.00 | 0 | 336.56 | -13.44 | 302.45 | -13.91 |
| 2015 (2) | 0.24 | -26.83 | 2.73 | -64.17 | 22.32 | -23.03 | 2.83 | 0 | 0.00 | 0 | 388.83 | 58.36 | 351.31 | 65.41 |
| 2014 (1) | 0.33 | -6.38 | 7.62 | 15.81 | 29.0 | -15.35 | -27.83 | 0 | 0.00 | 0 | 245.54 | -33.49 | 212.39 | -32.4 |
| 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) | 0.52 | 0.78 | 4.18 | 6.54 | 10.47 | 3.97 | 15.07 | -22.68 | -7.89 | 0.57 | 31.09 | -35.24 | 134.76 | 1.0 | -0.74 | 107.80 | 1.63 | -1.49 |
| 24Q2 (19) | 0.51 | 6.84 | 0.97 | 5.92 | -0.34 | 13.41 | 19.49 | 3260.34 | -24.81 | 0.44 | -50.6 | -12.82 | 133.43 | -3.49 | 3.76 | 106.07 | -4.82 | 5.75 |
| 24Q1 (18) | 0.48 | -4.75 | 1.29 | 5.94 | 1.19 | 13.79 | 0.58 | 744.44 | 110.02 | 0.88 | 0.0 | -97.06 | 138.26 | 3.02 | 2.93 | 111.44 | 5.63 | 7.9 |
| 23Q4 (17) | 0.50 | 1.57 | 4.01 | 5.87 | -6.68 | 9.72 | -0.09 | -100.55 | 99.19 | 0.88 | 0.0 | -97.06 | 134.21 | -1.15 | 2.89 | 105.50 | -3.59 | 6.27 |
| 23Q3 (16) | 0.50 | -2.33 | 1.98 | 6.29 | 20.5 | 17.79 | 16.36 | -36.88 | 292.33 | 0.88 | 76.47 | -97.06 | 135.77 | 5.58 | 1.37 | 109.43 | 9.1 | 9.9 |
| 23Q2 (15) | 0.51 | 7.19 | -7.73 | 5.22 | 0.0 | -11.07 | 25.92 | 547.67 | -22.81 | 0.50 | -98.33 | -9.68 | 128.60 | -4.26 | 5.01 | 100.30 | -2.89 | 15.39 |
| 23Q1 (14) | 0.47 | -2.19 | -13.55 | 5.22 | -2.43 | -18.69 | -5.79 | 47.98 | -127.04 | 30.00 | 0.0 | 2431.25 | 134.32 | 2.97 | 9.36 | 103.28 | 4.03 | 12.7 |
| 22Q4 (13) | 0.48 | -0.41 | -16.28 | 5.35 | 0.19 | -19.43 | -11.13 | -366.91 | -220.06 | 30.00 | 0.0 | 566.67 | 130.44 | -2.61 | 12.67 | 99.28 | -0.29 | 18.63 |
| 22Q3 (12) | 0.49 | -11.62 | -15.25 | 5.34 | -9.03 | -22.5 | 4.17 | -87.58 | -86.28 | 30.00 | 5319.35 | 4580.0 | 133.93 | 9.37 | 18.69 | 99.57 | 14.55 | 21.46 |
| 22Q2 (11) | 0.55 | 0.42 | -5.42 | 5.87 | -8.57 | -10.52 | 33.58 | 56.84 | -28.78 | 0.55 | -53.29 | -40.95 | 122.46 | -0.29 | 5.38 | 86.92 | -5.15 | 5.86 |
| 22Q1 (10) | 0.55 | -5.28 | -7.98 | 6.42 | -3.31 | -6.55 | 21.41 | 130.96 | -15.34 | 1.19 | -73.66 | -60.89 | 122.82 | 6.09 | 7.55 | 91.64 | 9.5 | 9.42 |
| 21Q4 (9) | 0.58 | 0.82 | -6.26 | 6.64 | -3.63 | -2.21 | 9.27 | -69.51 | -59.82 | 4.50 | 602.0 | -2.8 | 115.77 | 2.6 | 3.45 | 83.69 | 2.09 | 1.34 |
| 21Q3 (8) | 0.57 | -1.38 | -7.44 | 6.89 | 5.03 | 2.99 | 30.40 | -35.52 | -33.13 | 0.64 | -31.62 | -73.08 | 112.84 | -2.9 | -3.07 | 81.98 | -0.16 | -8.49 |
| 21Q2 (7) | 0.58 | -2.3 | -4.52 | 6.56 | -4.51 | 5.98 | 47.15 | 86.44 | 18.47 | 0.94 | -69.06 | -50.5 | 116.21 | 1.76 | 0.91 | 82.11 | -1.96 | -6.99 |
| 21Q1 (6) | 0.59 | -3.5 | 0.05 | 6.87 | 1.18 | 1.78 | 25.29 | 9.62 | 361.26 | 3.03 | -34.55 | 0 | 114.20 | 2.05 | 1.4 | 83.75 | 1.42 | -5.13 |
| 20Q4 (5) | 0.62 | -0.45 | 2.89 | 6.79 | 1.49 | 6.76 | 23.07 | -49.25 | 2663.33 | 4.63 | 94.44 | 0 | 111.91 | -3.87 | -3.63 | 82.58 | -7.82 | -5.43 |
| 20Q3 (4) | 0.62 | 1.74 | 0.0 | 6.69 | 8.08 | 0.0 | 45.46 | 14.22 | 0.0 | 2.38 | 25.71 | 0.0 | 116.41 | 1.09 | 0.0 | 89.59 | 1.48 | 0.0 |
| 20Q2 (3) | 0.61 | 2.37 | 0.0 | 6.19 | -8.3 | 0.0 | 39.80 | 511.16 | 0.0 | 1.89 | 0 | 0.0 | 115.16 | 2.26 | 0.0 | 88.28 | 0.0 | 0.0 |
| 20Q1 (2) | 0.59 | -0.77 | 0.0 | 6.75 | 6.13 | 0.0 | -9.68 | -975.56 | 0.0 | 0.00 | 0 | 0.0 | 112.62 | -3.01 | 0.0 | 88.28 | 1.1 | 0.0 |
| 19Q4 (1) | 0.60 | 0.0 | 0.0 | 6.36 | 0.0 | 0.0 | -0.90 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 116.12 | 0.0 | 0.0 | 87.32 | 0.0 | 0.0 |
