- 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) | 0.59 | -12.15 | 19.97 | -12.41 | 33.28 | 26.25 | 2.30 | 0 | 1.65 | 0 | 174.06 | 15.72 | 85.39 | 28.14 |
| 2022 (9) | 0.68 | 22.13 | 22.8 | 97.57 | 26.36 | -13.86 | -1.20 | 0 | 0.00 | 0 | 150.42 | -36.37 | 66.64 | -42.08 |
| 2021 (8) | 0.55 | -14.92 | 11.54 | -12.51 | 30.6 | -6.79 | 6.15 | -40.98 | 0.00 | 0 | 236.40 | 29.48 | 115.05 | 33.64 |
| 2020 (7) | 0.65 | 10.83 | 13.19 | 35.98 | 32.83 | 63.41 | 10.42 | -2.71 | 1.12 | -55.56 | 182.57 | 6.31 | 86.09 | 6.76 |
| 2019 (6) | 0.59 | 17.98 | 9.7 | 302.49 | 20.09 | 2.71 | 10.71 | -89.83 | 2.52 | 0 | 171.74 | -12.44 | 80.64 | 11.74 |
| 2018 (5) | 0.50 | 37.01 | 2.41 | 0 | 19.56 | -12.48 | 105.32 | 438.45 | 0.00 | 0 | 196.13 | -26.57 | 72.17 | -45.62 |
| 2017 (4) | 0.36 | -32.38 | 0 | 0 | 22.35 | -5.82 | 19.56 | -45.33 | 0.00 | 0 | 267.09 | 55.47 | 132.71 | 77.54 |
| 2016 (3) | 0.54 | 53.72 | 3.32 | 0 | 23.73 | 70.23 | 35.78 | 21.87 | 0.00 | 0 | 171.80 | -65.2 | 74.75 | -70.43 |
| 2015 (2) | 0.35 | -18.49 | 0 | 0 | 13.94 | 120.92 | 29.36 | -5.05 | 0.00 | 0 | 493.66 | 43.33 | 252.75 | 1.42 |
| 2014 (1) | 0.43 | 513.59 | 0.31 | 0 | 6.31 | 312.42 | 30.92 | 0 | 0.00 | 0 | 344.43 | -62.29 | 249.20 | -70.21 |
| 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) | 0.65 | 16.29 | 3.18 | 28.26 | 42.87 | 29.87 | -4.29 | -1091.67 | -201.18 | 6.27 | 0.0 | 176.27 | 158.65 | -8.31 | -5.02 | 62.25 | 11.44 | -11.78 |
| 24Q2 (19) | 0.56 | -0.51 | -20.69 | 19.78 | 3.72 | -28.07 | -0.36 | -115.58 | -111.39 | 6.27 | 0.0 | 43.24 | 173.02 | -1.82 | 25.59 | 55.86 | -16.55 | -7.09 |
| 24Q1 (18) | 0.56 | -5.01 | -20.43 | 19.07 | -4.51 | -22.16 | 2.31 | 535.85 | -7.23 | 6.27 | 176.27 | 902.67 | 176.22 | 1.24 | 28.88 | 66.94 | -21.61 | 16.64 |
| 23Q4 (17) | 0.59 | -6.11 | -12.15 | 19.97 | -8.23 | -12.41 | -0.53 | -112.5 | 92.99 | 2.27 | 0.0 | 155.18 | 174.06 | 4.2 | 15.72 | 85.39 | 21.02 | 28.14 |
| 23Q3 (16) | 0.63 | -10.61 | -2.31 | 21.76 | -20.87 | -5.06 | 4.24 | 34.18 | 158.54 | 2.27 | -48.15 | 155.18 | 167.04 | 21.25 | 4.99 | 70.56 | 17.37 | 23.55 |
| 23Q2 (15) | 0.71 | -0.18 | 12.01 | 27.5 | 12.24 | 97.98 | 3.16 | 26.91 | 18.35 | 4.38 | 600.0 | 337.5 | 137.77 | 0.76 | -30.03 | 60.12 | 4.76 | -30.07 |
| 23Q1 (14) | 0.71 | 4.86 | 17.82 | 24.5 | 7.46 | 103.32 | 2.49 | 132.94 | 23.88 | 0.62 | -29.69 | -62.5 | 136.73 | -9.1 | -34.23 | 57.39 | -13.88 | -40.34 |
| 22Q4 (13) | 0.68 | 4.4 | 22.13 | 22.8 | -0.52 | 97.57 | -7.56 | -560.98 | -296.87 | 0.89 | 0.0 | 0 | 150.42 | -5.46 | -36.37 | 66.64 | 16.69 | -42.08 |
| 22Q3 (12) | 0.65 | 2.5 | 16.99 | 22.92 | 65.01 | 78.09 | 1.64 | -38.58 | -57.29 | 0.89 | -11.11 | 0 | 159.10 | -19.2 | -32.7 | 57.11 | -33.57 | -50.36 |
| 22Q2 (11) | 0.63 | 5.0 | -8.75 | 13.89 | 15.27 | -12.75 | 2.67 | 32.84 | -21.7 | 1.00 | -40.0 | -88.89 | 196.90 | -5.28 | 8.97 | 85.97 | -10.63 | -12.68 |
| 22Q1 (10) | 0.60 | 8.7 | -10.56 | 12.05 | 4.42 | -16.26 | 2.01 | -47.66 | -70.78 | 1.67 | 0 | -67.18 | 207.88 | -12.06 | 18.58 | 96.20 | -16.38 | 26.53 |
| 21Q4 (9) | 0.55 | 0.0 | -14.92 | 11.54 | -10.33 | -12.51 | 3.84 | 0.0 | -51.52 | 0.00 | 0 | -100.0 | 236.40 | 0.0 | 29.48 | 115.05 | 0.0 | 33.64 |
| 21Q3 (8) | 0.55 | -20.05 | -22.25 | 12.87 | -19.16 | -23.21 | 3.84 | 12.61 | -75.57 | 0.00 | -100.0 | -100.0 | 236.40 | 30.82 | 48.74 | 115.05 | 16.86 | 101.77 |
| 21Q2 (7) | 0.69 | 2.91 | -1.07 | 15.92 | 10.63 | 0.89 | 3.41 | -50.44 | -74.05 | 9.00 | 77.2 | 10.84 | 180.70 | 3.07 | 26.76 | 98.45 | 29.49 | 75.21 |
| 21Q1 (6) | 0.67 | 3.41 | -0.5 | 14.39 | 9.1 | 7.23 | 6.88 | -13.13 | -7.03 | 5.08 | 71.03 | -60.55 | 175.31 | -3.98 | 18.49 | 76.03 | -11.69 | 47.86 |
| 20Q4 (5) | 0.65 | -8.62 | 10.83 | 13.19 | -21.3 | 35.98 | 7.92 | -49.62 | -28.07 | 2.97 | 1.48 | -48.15 | 182.57 | 14.87 | 6.31 | 86.09 | 50.98 | 6.76 |
| 20Q3 (4) | 0.71 | 1.73 | 0.0 | 16.76 | 6.21 | 0.0 | 15.72 | 19.63 | 0.0 | 2.93 | -63.96 | 0.0 | 158.93 | 11.49 | 0.0 | 57.02 | 1.48 | 0.0 |
| 20Q2 (3) | 0.70 | 3.5 | 0.0 | 15.78 | 17.59 | 0.0 | 13.14 | 77.57 | 0.0 | 8.12 | -36.93 | 0.0 | 142.55 | -3.65 | 0.0 | 56.19 | 9.28 | 0.0 |
| 20Q1 (2) | 0.68 | 15.19 | 0.0 | 13.42 | 38.35 | 0.0 | 7.40 | -32.79 | 0.0 | 12.88 | 124.8 | 0.0 | 147.95 | -13.85 | 0.0 | 51.42 | -36.24 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | 9.7 | 0.0 | 0.0 | 11.01 | 0.0 | 0.0 | 5.73 | 0.0 | 0.0 | 171.74 | 0.0 | 0.0 | 80.64 | 0.0 | 0.0 |
