- 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) | 0.16 | -32.72 | 0.53 | -39.08 | 17.08 | -20.71 | 211.32 | 150.62 | 0.05 | -75.01 | 423.37 | 33.59 | 334.79 | 48.18 |
| 2022 (9) | 0.24 | -12.41 | 0.87 | -30.4 | 21.54 | 14.7 | 84.32 | 18.66 | 0.22 | -79.81 | 316.92 | 11.22 | 225.94 | 32.18 |
| 2021 (8) | 0.27 | 16.77 | 1.25 | -3.85 | 18.78 | 25.12 | 71.06 | 308.63 | 1.07 | -66.13 | 284.95 | -25.91 | 170.94 | -39.59 |
| 2020 (7) | 0.23 | -12.79 | 1.3 | -27.78 | 15.01 | -25.17 | 17.39 | -57.85 | 3.17 | 306.91 | 384.61 | 26.4 | 282.95 | 29.56 |
| 2019 (6) | 0.27 | -17.17 | 1.8 | -14.29 | 20.06 | -0.15 | 41.26 | 48.52 | 0.78 | -20.78 | 304.29 | 14.99 | 218.39 | 18.79 |
| 2018 (5) | 0.32 | -24.79 | 2.1 | -44.0 | 20.09 | -5.86 | 27.78 | 94.67 | 0.98 | -46.31 | 264.62 | 38.59 | 183.85 | 41.21 |
| 2017 (4) | 0.43 | -12.67 | 3.75 | -14.97 | 21.34 | 4.25 | 14.27 | -4.55 | 1.83 | -2.29 | 190.94 | 18.9 | 130.20 | 30.93 |
| 2016 (3) | 0.49 | -14.11 | 4.41 | -33.48 | 20.47 | 6.39 | 14.95 | 261.11 | 1.88 | -67.71 | 160.59 | 26.64 | 99.44 | 32.37 |
| 2015 (2) | 0.57 | -4.06 | 6.63 | -8.55 | 19.24 | -8.56 | 4.14 | -58.35 | 5.81 | 244.28 | 126.81 | 39.58 | 75.12 | 53.9 |
| 2014 (1) | 0.59 | 1.51 | 7.25 | -9.71 | 21.04 | 23.69 | 9.94 | 1849.02 | 1.69 | 0 | 90.85 | -33.13 | 48.81 | -48.89 |
| 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) | 0.15 | -11.81 | -22.46 | 0.22 | -31.25 | -65.62 | 13.74 | 113.01 | -95.4 | 0.50 | 0.0 | 45.45 | 405.16 | 12.55 | 11.87 | 302.56 | 5.71 | 9.99 |
| 24Q2 (19) | 0.17 | -6.09 | -34.09 | 0.32 | -25.58 | -56.76 | -105.63 | -331.44 | -132.75 | 0.50 | 0.0 | 26.56 | 359.99 | 2.82 | 31.53 | 286.22 | 2.92 | 41.46 |
| 24Q1 (18) | 0.18 | 14.16 | -31.01 | 0.43 | -18.87 | -48.19 | 45.64 | -55.43 | -55.39 | 0.50 | 45.45 | -69.77 | 350.11 | -17.3 | 28.49 | 278.09 | -16.94 | 39.88 |
| 23Q4 (17) | 0.16 | -17.99 | -32.72 | 0.53 | -17.19 | -39.08 | 102.39 | -65.7 | 528.16 | 0.34 | 0.0 | -68.17 | 423.37 | 16.89 | 33.59 | 334.79 | 21.71 | 48.18 |
| 23Q3 (16) | 0.19 | -25.04 | -22.93 | 0.64 | -13.51 | -38.46 | 298.55 | -7.43 | -2.88 | 0.34 | -12.99 | -56.49 | 362.18 | 32.33 | 19.31 | 275.07 | 35.95 | 31.88 |
| 23Q2 (15) | 0.26 | -1.7 | -5.29 | 0.74 | -10.84 | -39.34 | 322.51 | 215.2 | 38.63 | 0.40 | -76.11 | -61.02 | 273.70 | 0.45 | -2.25 | 202.33 | 1.78 | 10.65 |
| 23Q1 (14) | 0.26 | 11.34 | 2.72 | 0.83 | -4.6 | -33.06 | 102.32 | 527.73 | -42.78 | 1.65 | 53.13 | -12.33 | 272.48 | -14.02 | -9.24 | 198.80 | -12.01 | 9.5 |
| 22Q4 (13) | 0.24 | -6.06 | -12.41 | 0.87 | -16.35 | -30.4 | 16.30 | -94.7 | -81.2 | 1.08 | 36.69 | -77.66 | 316.92 | 4.4 | 11.22 | 225.94 | 8.33 | 32.18 |
| 22Q3 (12) | 0.25 | -7.88 | -1.98 | 1.04 | -14.75 | -13.33 | 307.40 | 32.14 | 180.58 | 0.79 | -22.04 | -73.66 | 303.57 | 8.42 | -1.81 | 208.57 | 14.06 | 13.17 |
| 22Q2 (11) | 0.27 | 6.61 | 5.18 | 1.22 | -1.61 | 1.67 | 232.64 | 30.09 | 260.01 | 1.01 | -46.27 | -83.54 | 279.99 | -6.74 | -11.61 | 182.86 | 0.72 | -9.29 |
| 22Q1 (10) | 0.26 | -5.06 | 13.66 | 1.24 | -0.8 | 3.33 | 178.83 | 106.22 | 488.26 | 1.89 | -60.97 | -82.56 | 300.21 | 5.36 | -21.66 | 181.55 | 6.21 | -31.7 |
| 21Q4 (9) | 0.27 | 5.12 | 16.77 | 1.25 | 4.17 | -3.85 | 86.72 | -20.85 | 631.37 | 4.83 | 61.11 | -96.28 | 284.95 | -7.83 | -25.91 | 170.94 | -7.24 | -39.59 |
| 21Q3 (8) | 0.26 | -1.15 | 16.09 | 1.2 | 0.0 | -17.24 | 109.56 | 69.55 | 2477.88 | 3.00 | -51.28 | -97.69 | 309.16 | -2.4 | -23.05 | 184.29 | -8.58 | -39.6 |
| 21Q2 (7) | 0.26 | 15.21 | 7.42 | 1.2 | 0.0 | -26.83 | 64.62 | 112.57 | 47.94 | 6.16 | -43.08 | 60.42 | 316.76 | -17.34 | -9.0 | 201.59 | -24.17 | -21.62 |
| 21Q1 (6) | 0.23 | -2.46 | -8.12 | 1.2 | -7.69 | -33.33 | 30.40 | 286.27 | 37.56 | 10.82 | -91.68 | 89.32 | 383.22 | -0.36 | 12.69 | 265.83 | -6.05 | 7.45 |
| 20Q4 (5) | 0.23 | 4.51 | -12.79 | 1.3 | -10.34 | -27.78 | -16.32 | -484.0 | -162.84 | 130.00 | 0.0 | 2716.67 | 384.61 | -4.27 | 26.4 | 282.95 | -7.26 | 31.39 |
| 20Q3 (4) | 0.22 | -8.53 | 0.0 | 1.45 | -11.59 | 0.0 | 4.25 | -90.27 | 0.0 | 130.00 | 3286.55 | 0.0 | 401.76 | 15.42 | 0.0 | 305.11 | 18.63 | 0.0 |
| 20Q2 (3) | 0.24 | -1.46 | 0.0 | 1.64 | -8.89 | 0.0 | 43.68 | 97.65 | 0.0 | 3.84 | -32.82 | 0.0 | 348.10 | 2.36 | 0.0 | 257.19 | 3.96 | 0.0 |
| 20Q1 (2) | 0.25 | -7.41 | 0.0 | 1.8 | 0.0 | 0.0 | 22.10 | -14.9 | 0.0 | 5.71 | 23.81 | 0.0 | 340.08 | 11.76 | 0.0 | 247.39 | 14.88 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | 1.8 | 0.0 | 0.0 | 25.97 | 0.0 | 0.0 | 4.62 | 0.0 | 0.0 | 304.29 | 0.0 | 0.0 | 215.35 | 0.0 | 0.0 |
