- 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) | 0.54 | -6.94 | 3.53 | -22.08 | 52.53 | -13.8 | 6.76 | -46.48 | 0.36 | 85.06 | 162.49 | -0.58 | 98.56 | -4.47 |
| 2022 (9) | 0.57 | -5.86 | 4.53 | -17.03 | 60.94 | -1.6 | 12.63 | -21.01 | 0.20 | 5.16 | 163.43 | 6.68 | 103.17 | 35.55 |
| 2021 (8) | 0.61 | 0.2 | 5.46 | -29.37 | 61.93 | 38.17 | 15.99 | 918.47 | 0.19 | -98.49 | 153.19 | 4.51 | 76.11 | 6.81 |
| 2020 (7) | 0.61 | 3.38 | 7.73 | -4.09 | 44.82 | -1.02 | 1.57 | -84.56 | 12.33 | 2337.3 | 146.58 | -7.83 | 71.26 | -26.38 |
| 2019 (6) | 0.59 | 2.1 | 8.06 | 50.94 | 45.28 | 4.26 | 10.17 | -20.3 | 0.51 | 11.97 | 159.03 | -1.44 | 96.80 | -10.24 |
| 2018 (5) | 0.58 | -5.53 | 5.34 | 0.0 | 43.43 | 10.93 | 12.76 | -36.2 | 0.45 | 1.68 | 161.35 | 8.2 | 107.84 | 28.02 |
| 2017 (4) | 0.61 | -6.18 | 5.34 | 3.69 | 39.15 | 2.3 | 20.00 | 320.17 | 0.44 | -85.19 | 149.12 | 7.2 | 84.24 | -2.15 |
| 2016 (3) | 0.65 | 6.04 | 5.15 | 50.58 | 38.27 | 22.66 | 4.76 | 0 | 3.00 | 0 | 139.10 | -7.24 | 86.09 | 34.35 |
| 2015 (2) | 0.61 | -7.03 | 3.42 | -54.76 | 31.2 | -6.56 | -14.62 | 0 | 0.00 | 0 | 149.96 | 5.05 | 64.08 | 0.36 |
| 2014 (1) | 0.66 | 14.98 | 7.56 | 154.55 | 33.39 | -25.17 | -7.17 | 0 | 0.00 | 0 | 142.75 | -13.44 | 63.85 | -41.42 |
| 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) | 0.58 | 0.96 | 19.26 | 9.42 | 35.73 | 255.47 | -2.64 | -111.26 | -104.51 | 0.24 | 0.0 | 25.48 | 152.70 | -0.48 | -15.93 | 62.49 | -12.74 | -40.07 |
| 24Q2 (19) | 0.58 | 9.37 | 11.04 | 6.94 | 33.98 | 49.25 | 23.45 | 196.07 | 213.5 | 0.24 | -53.04 | 38.96 | 153.43 | -6.41 | -10.93 | 71.61 | -8.24 | -21.79 |
| 24Q1 (18) | 0.53 | -1.66 | -9.32 | 5.18 | 46.74 | -35.09 | -24.41 | -180.22 | -527.51 | 0.51 | 0.0 | 195.93 | 163.93 | 0.89 | 4.43 | 78.04 | -20.82 | -22.27 |
| 23Q4 (17) | 0.54 | 9.83 | -6.94 | 3.53 | 33.21 | -22.08 | 30.43 | -48.04 | -41.4 | 0.51 | 167.23 | 195.93 | 162.49 | -10.54 | -0.58 | 98.56 | -5.48 | -4.47 |
| 23Q3 (16) | 0.49 | -6.0 | -20.21 | 2.65 | -43.01 | -41.63 | 58.56 | 383.45 | 182.08 | 0.19 | 10.74 | -48.66 | 181.63 | 5.44 | 18.55 | 104.27 | 13.88 | 46.94 |
| 23Q2 (15) | 0.52 | -10.69 | -15.74 | 4.65 | -41.73 | -14.84 | -20.66 | -431.11 | -261.19 | 0.17 | 0.0 | -84.86 | 172.26 | 9.73 | 13.11 | 91.56 | -8.8 | 39.96 |
| 23Q1 (14) | 0.58 | 0.92 | -5.01 | 7.98 | 76.16 | 41.74 | -3.89 | -107.49 | 81.28 | 0.17 | 0.0 | -84.86 | 156.98 | -3.95 | 1.97 | 100.40 | -2.68 | 35.93 |
| 22Q4 (13) | 0.57 | -5.83 | -5.86 | 4.53 | -0.22 | -17.03 | 51.93 | 150.14 | 387.61 | 0.17 | -53.64 | -84.86 | 163.43 | 6.67 | 6.68 | 103.17 | 45.39 | 35.55 |
| 22Q3 (12) | 0.61 | -0.73 | -7.61 | 4.54 | -16.85 | -40.5 | 20.76 | 462.94 | -61.37 | 0.37 | -67.33 | 118.34 | 153.21 | 0.6 | 3.26 | 70.96 | 8.47 | -5.66 |
| 22Q2 (11) | 0.61 | 0.69 | -2.69 | 5.46 | -3.02 | -17.4 | -5.72 | 72.47 | 49.82 | 1.14 | 0.0 | 239.77 | 152.30 | -1.07 | -3.38 | 65.42 | -11.43 | 0.75 |
| 22Q1 (10) | 0.61 | 0.02 | -0.97 | 5.63 | 3.11 | -36.1 | -20.78 | -295.12 | -2955.88 | 1.14 | 0.0 | 239.77 | 153.95 | 0.5 | 5.4 | 73.86 | -2.96 | 17.37 |
| 21Q4 (9) | 0.61 | -7.58 | 0.2 | 5.46 | -28.44 | -29.37 | 10.65 | -80.18 | -71.56 | 1.14 | 568.4 | 239.77 | 153.19 | 3.24 | 4.51 | 76.11 | 1.18 | 6.81 |
| 21Q3 (8) | 0.66 | 4.56 | 4.66 | 7.63 | 15.43 | -8.51 | 53.74 | 571.4 | 522.48 | 0.17 | -49.17 | -51.96 | 148.38 | -5.86 | 1.83 | 75.22 | 15.85 | 25.01 |
| 21Q2 (7) | 0.63 | 2.46 | 0.4 | 6.61 | -24.97 | -29.68 | -11.40 | -1576.47 | -1653.85 | 0.34 | 0.0 | -5.5 | 157.62 | 7.91 | 7.02 | 64.93 | 3.18 | -12.22 |
| 21Q1 (6) | 0.62 | 1.2 | 8.15 | 8.81 | 13.97 | 38.09 | -0.68 | -101.82 | 95.46 | 0.34 | 0.0 | -5.5 | 146.06 | -0.35 | -10.63 | 62.93 | -11.69 | -28.27 |
| 20Q4 (5) | 0.61 | -3.47 | 3.38 | 7.73 | -7.31 | -4.09 | 37.45 | 394.42 | -14.6 | 0.34 | -5.5 | -5.5 | 146.58 | 0.6 | -7.83 | 71.26 | 18.43 | -26.38 |
| 20Q3 (4) | 0.63 | 0.3 | 0.0 | 8.34 | -11.28 | 0.0 | -12.72 | -1856.92 | 0.0 | 0.36 | 0.0 | 0.0 | 145.71 | -1.07 | 0.0 | 60.17 | -18.66 | 0.0 |
| 20Q2 (3) | 0.63 | 10.38 | 0.0 | 9.4 | 47.34 | 0.0 | -0.65 | 95.66 | 0.0 | 0.36 | 0.0 | 0.0 | 147.28 | -9.88 | 0.0 | 73.97 | -15.68 | 0.0 |
| 20Q1 (2) | 0.57 | -3.27 | 0.0 | 6.38 | -20.84 | 0.0 | -14.99 | -134.18 | 0.0 | 0.36 | 0.0 | 0.0 | 163.43 | 2.77 | 0.0 | 87.73 | -9.37 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | 8.06 | 0.0 | 0.0 | 43.85 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 159.03 | 0.0 | 0.0 | 96.80 | 0.0 | 0.0 |
