- 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) | 0.20 | -25.62 | 5.38 | -48.86 | 36.54 | -11.78 | 42.01 | -10.45 | 0.15 | -84.28 | 233.36 | -1.52 | 185.49 | -2.46 |
| 2022 (9) | 0.27 | -6.39 | 10.52 | 27.36 | 41.42 | -31.08 | 46.91 | -69.0 | 0.93 | 30.2 | 236.95 | -15.92 | 190.17 | -14.56 |
| 2021 (8) | 0.29 | -15.59 | 8.26 | 5.49 | 60.1 | 15.4 | 151.32 | 21.21 | 0.72 | -25.87 | 281.81 | 23.44 | 222.57 | 20.13 |
| 2020 (7) | 0.34 | 20.69 | 7.83 | 115.7 | 52.08 | 19.56 | 124.84 | -53.4 | 0.96 | 160.38 | 228.30 | 0.18 | 185.27 | 0.09 |
| 2019 (6) | 0.28 | -13.65 | 3.63 | 1110.0 | 43.56 | -24.26 | 267.87 | -78.21 | 0.37 | 0 | 227.88 | 18.94 | 185.11 | 19.12 |
| 2018 (5) | 0.33 | 29.45 | 0.3 | -70.0 | 57.51 | 81.82 | 1229.39 | 412.5 | 0.00 | 0 | 191.59 | -16.31 | 155.40 | -14.7 |
| 2017 (4) | 0.25 | -3.91 | 1.0 | -60.0 | 31.63 | 17.98 | 239.88 | 196.88 | 0.00 | 0 | 228.93 | -3.25 | 182.19 | -7.56 |
| 2016 (3) | 0.26 | 0.34 | 2.5 | -13.49 | 26.81 | 12.27 | 80.80 | 62.67 | 0.00 | 0 | 236.62 | -8.78 | 197.08 | -7.99 |
| 2015 (2) | 0.26 | -7.54 | 2.89 | -28.64 | 23.88 | -5.01 | 49.67 | 54.06 | 0.00 | 0 | 259.39 | 14.31 | 214.20 | 17.24 |
| 2014 (1) | 0.28 | 2.42 | 4.05 | 34.55 | 25.14 | 17.92 | 32.24 | 121.73 | 0.00 | 0 | 226.92 | -10.25 | 182.70 | -10.22 |
| 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) | 0.17 | -19.74 | -20.24 | 3.28 | -26.79 | -43.45 | 59.93 | -39.58 | 28.61 | 0.00 | 0 | -100.0 | 213.58 | 21.28 | -12.98 | 153.67 | 18.65 | -20.3 |
| 24Q2 (19) | 0.21 | 12.72 | -16.55 | 4.48 | 8.21 | -34.41 | 99.19 | 18.11 | 86.76 | 0.00 | -100.0 | -100.0 | 176.11 | -28.99 | -21.23 | 129.51 | -32.88 | -26.34 |
| 24Q1 (18) | 0.18 | -7.93 | -22.3 | 4.14 | -23.05 | -45.31 | 83.98 | 304.33 | 98.25 | 0.20 | -87.66 | -91.93 | 248.00 | 6.27 | -1.59 | 192.96 | 4.03 | -3.76 |
| 23Q4 (17) | 0.20 | -4.25 | -25.62 | 5.38 | -7.24 | -48.86 | 20.77 | -55.43 | 3808.93 | 1.61 | 11.29 | -66.18 | 233.36 | -4.92 | -1.52 | 185.49 | -3.79 | -2.46 |
| 23Q3 (16) | 0.21 | -16.03 | -19.89 | 5.8 | -15.08 | -32.56 | 46.60 | -12.26 | 5.6 | 1.45 | -19.22 | -69.61 | 245.44 | 9.78 | -14.8 | 192.80 | 9.65 | -15.13 |
| 23Q2 (15) | 0.25 | 4.96 | -16.13 | 6.83 | -9.78 | -17.51 | 53.11 | 25.38 | -21.64 | 1.79 | -27.21 | -53.06 | 223.58 | -11.28 | -14.91 | 175.83 | -12.3 | -17.47 |
| 23Q1 (14) | 0.24 | -11.87 | -13.25 | 7.57 | -28.04 | -10.63 | 42.36 | 7664.29 | -61.47 | 2.46 | -48.32 | -28.36 | 252.01 | 6.36 | -18.56 | 200.50 | 5.43 | -20.48 |
| 22Q4 (13) | 0.27 | 3.14 | -6.39 | 10.52 | 22.33 | 27.36 | -0.56 | -101.27 | -100.44 | 4.76 | 0.0 | 46.65 | 236.95 | -17.74 | -15.92 | 190.17 | -16.29 | -14.56 |
| 22Q3 (12) | 0.26 | -12.1 | -18.28 | 8.6 | 3.86 | 5.39 | 44.13 | -34.89 | -78.68 | 4.76 | 24.79 | 151.07 | 288.06 | 9.63 | 26.58 | 227.17 | 6.63 | 27.18 |
| 22Q2 (11) | 0.30 | 8.58 | -9.44 | 8.28 | -2.24 | 8.24 | 67.78 | -38.34 | -46.1 | 3.81 | 11.09 | 8.21 | 262.76 | -15.09 | 9.77 | 213.05 | -15.5 | 9.16 |
| 22Q1 (10) | 0.27 | -4.89 | -15.43 | 8.47 | 2.54 | 10.86 | 109.93 | -14.34 | -23.52 | 3.43 | 5.78 | 21.8 | 309.45 | 9.81 | 27.97 | 252.13 | 13.28 | 31.41 |
| 21Q4 (9) | 0.29 | -9.97 | -15.59 | 8.26 | 1.23 | 5.49 | 128.34 | -38.0 | 34.57 | 3.25 | 71.2 | -23.0 | 281.81 | 23.83 | 23.44 | 222.57 | 24.61 | 20.13 |
| 21Q3 (8) | 0.32 | -2.59 | -8.49 | 8.16 | 6.67 | 7.09 | 206.99 | 64.6 | 38.61 | 1.90 | -46.22 | -24.36 | 227.58 | -4.93 | 5.69 | 178.62 | -8.48 | 4.6 |
| 21Q2 (7) | 0.33 | 1.39 | -14.36 | 7.65 | 0.13 | 20.47 | 125.75 | -12.52 | -21.19 | 3.53 | 25.05 | 28.36 | 239.37 | -1.01 | 37.58 | 195.18 | 1.73 | 41.66 |
| 21Q1 (6) | 0.32 | -5.07 | 1.06 | 7.64 | -2.43 | 50.69 | 143.74 | 50.72 | 62.58 | 2.82 | -33.12 | -31.0 | 241.81 | 5.92 | 13.98 | 191.87 | 3.56 | 11.64 |
| 20Q4 (5) | 0.34 | -2.4 | 20.69 | 7.83 | 2.76 | 115.7 | 95.37 | -36.13 | -22.44 | 4.22 | 68.18 | 122.57 | 228.30 | 6.03 | 0.18 | 185.27 | 8.5 | 0.09 |
| 20Q3 (4) | 0.35 | -8.84 | 0.0 | 7.62 | 20.0 | 0.0 | 149.33 | -6.42 | 0.0 | 2.51 | -8.73 | 0.0 | 215.32 | 23.76 | 0.0 | 170.76 | 23.94 | 0.0 |
| 20Q2 (3) | 0.38 | 19.65 | 0.0 | 6.35 | 25.25 | 0.0 | 159.57 | 80.49 | 0.0 | 2.75 | -32.78 | 0.0 | 173.98 | -18.0 | 0.0 | 137.78 | -19.83 | 0.0 |
| 20Q1 (2) | 0.32 | 13.37 | 0.0 | 5.07 | 39.67 | 0.0 | 88.41 | -28.1 | 0.0 | 4.09 | 115.73 | 0.0 | 212.16 | -6.9 | 0.0 | 171.87 | -7.15 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 3.63 | 0.0 | 0.0 | 122.97 | 0.0 | 0.0 | 1.89 | 0.0 | 0.0 | 227.88 | 0.0 | 0.0 | 185.11 | 0.0 | 0.0 |
