- 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) | 0.29 | -23.67 | 3.7 | -72.22 | 73.6 | -5.5 | 41.10 | 6.17 | 0.28 | -39.29 | 294.45 | 0.63 | 211.14 | 12.0 |
| 2022 (9) | 0.38 | -18.59 | 13.32 | -40.85 | 77.88 | -3.11 | 38.71 | -5.26 | 0.46 | -77.74 | 292.60 | 33.97 | 188.52 | 34.85 |
| 2021 (8) | 0.47 | 50.03 | 22.52 | 337.28 | 80.38 | 21.71 | 40.86 | -50.45 | 2.04 | 0 | 218.41 | -3.64 | 139.80 | -5.86 |
| 2020 (7) | 0.31 | -10.72 | 5.15 | -45.27 | 66.04 | -5.94 | 82.47 | 22.92 | 0.00 | 0 | 226.65 | 7.62 | 148.50 | -2.6 |
| 2019 (6) | 0.35 | -11.58 | 9.41 | -18.81 | 70.21 | -3.28 | 67.09 | 315.93 | 0.00 | 0 | 210.61 | 21.01 | 152.46 | 24.08 |
| 2018 (5) | 0.39 | -0.1 | 11.59 | 110.73 | 72.59 | 15.08 | 16.13 | -46.32 | 0.00 | 0 | 174.04 | -16.78 | 122.87 | -3.71 |
| 2017 (4) | 0.40 | 24.48 | 5.5 | 3828.57 | 63.08 | -6.62 | 30.05 | -57.8 | 0.00 | 0 | 209.14 | -32.36 | 127.61 | -42.47 |
| 2016 (3) | 0.32 | -11.98 | 0.14 | -97.02 | 67.55 | -8.34 | 71.21 | -42.12 | 0.00 | 0 | 309.20 | 37.08 | 221.80 | 46.88 |
| 2015 (2) | 0.36 | 19.4 | 4.7 | 80.08 | 73.7 | 0.48 | 123.03 | 63.76 | 0.00 | 0 | 225.56 | -20.3 | 151.01 | -21.28 |
| 2014 (1) | 0.30 | -19.38 | 2.61 | -45.05 | 73.35 | 8.83 | 75.13 | 95.75 | 0.00 | 0 | 283.00 | 31.59 | 191.82 | 29.26 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.31 | 17.96 | 1.23 | 3.54 | -4.07 | -17.67 | 163.49 | 47.89 | 313.69 | 0.50 | -18.79 | -81.19 | 236.62 | -19.87 | -26.43 | 168.87 | -22.05 | -23.27 |
| 24Q1 (19) | 0.26 | -10.88 | -6.2 | 3.69 | -0.27 | -36.38 | 110.55 | 3113.66 | 1074.81 | 0.61 | -85.71 | -85.55 | 295.31 | 0.29 | -21.72 | 216.64 | 2.6 | -9.92 |
| 23Q4 (18) | 0.29 | 10.16 | -23.67 | 3.7 | 0.0 | -72.22 | 3.44 | -97.67 | -90.18 | 4.29 | 817.28 | 140.16 | 294.45 | -16.94 | 0.63 | 211.14 | -15.02 | 12.0 |
| 23Q3 (17) | 0.26 | -12.6 | -37.73 | 3.7 | -13.95 | -75.85 | 147.65 | 273.61 | 169.19 | 0.47 | -82.34 | -64.21 | 354.51 | 10.23 | 40.51 | 248.45 | 12.89 | 61.94 |
| 23Q2 (16) | 0.30 | 9.31 | -32.37 | 4.3 | -25.86 | -62.01 | 39.52 | 319.98 | 6.15 | 2.65 | -37.61 | 36.38 | 321.61 | -14.75 | 37.98 | 220.09 | -8.49 | 57.94 |
| 23Q1 (15) | 0.28 | -27.48 | -35.87 | 5.8 | -56.46 | -60.0 | 9.41 | -73.14 | -66.89 | 4.25 | 137.58 | 45.15 | 377.27 | 28.94 | 48.63 | 240.51 | 27.58 | 47.2 |
| 22Q4 (14) | 0.38 | -10.13 | -18.59 | 13.32 | -13.05 | -40.85 | 35.03 | -36.13 | 96.03 | 1.79 | 36.71 | -87.98 | 292.60 | 15.97 | 33.97 | 188.52 | 22.88 | 34.85 |
| 22Q3 (13) | 0.42 | -5.07 | -10.8 | 15.32 | 35.34 | -34.02 | 54.85 | 47.33 | 164.59 | 1.31 | -32.71 | -94.08 | 252.30 | 8.25 | 18.22 | 153.42 | 10.1 | 9.74 |
| 22Q2 (12) | 0.45 | 3.65 | 37.43 | 11.32 | -21.93 | 75.78 | 37.23 | 31.0 | -43.51 | 1.94 | -33.59 | 0 | 233.08 | -8.18 | 2.91 | 139.35 | -14.71 | 2.05 |
| 22Q1 (11) | 0.43 | -7.94 | 40.29 | 14.5 | -35.61 | 227.31 | 28.42 | 59.04 | -78.19 | 2.93 | -80.33 | 0 | 253.84 | 16.22 | 5.22 | 163.39 | 16.87 | 6.74 |
| 21Q4 (10) | 0.47 | -1.54 | 50.03 | 22.52 | -3.01 | 337.28 | 17.87 | -13.8 | -84.53 | 14.87 | -32.69 | 0 | 218.41 | 2.34 | -3.64 | 139.80 | 0.0 | -5.86 |
| 21Q3 (9) | 0.47 | 46.27 | 53.66 | 23.22 | 260.56 | 344.83 | 20.73 | -68.54 | -83.35 | 22.09 | 0 | 0 | 213.41 | -5.78 | -8.37 | 139.80 | 2.38 | -12.88 |
| 21Q2 (8) | 0.32 | 5.8 | -11.14 | 6.44 | 45.37 | 116.84 | 65.90 | -49.43 | -45.64 | 0.00 | 0 | 0 | 226.50 | -6.11 | 17.41 | 136.55 | -10.79 | 1.54 |
| 21Q1 (7) | 0.31 | -1.54 | 14.86 | 4.43 | -13.98 | 9.93 | 130.31 | 12.81 | 734.25 | 0.00 | 0 | 0 | 241.24 | 6.44 | -7.53 | 153.07 | 3.08 | -20.82 |
| 20Q4 (6) | 0.31 | 0.84 | -10.72 | 5.15 | -1.34 | -45.27 | 115.51 | -7.25 | 83.82 | 0.00 | 0 | 0 | 226.65 | -2.69 | 7.62 | 148.50 | -7.45 | -2.6 |
| 20Q3 (5) | 0.31 | -15.41 | -19.74 | 5.22 | 75.76 | -48.72 | 124.54 | 2.73 | 39.84 | 0.00 | 0 | 0 | 232.91 | 20.74 | 22.26 | 160.46 | 19.32 | 14.66 |
| 20Q2 (4) | 0.37 | 36.77 | 0.0 | 2.97 | -26.3 | 0.0 | 121.23 | 676.12 | 0.0 | 0.00 | 0 | 0.0 | 192.91 | -26.05 | 0.0 | 134.48 | -30.43 | 0.0 |
| 20Q1 (3) | 0.27 | -23.47 | 0.0 | 4.03 | -57.17 | 0.0 | 15.62 | -75.14 | 0.0 | 0.00 | 0 | 0.0 | 260.88 | 23.87 | 0.0 | 193.31 | 26.79 | 0.0 |
| 19Q4 (2) | 0.35 | -9.35 | 0.0 | 9.41 | -7.56 | 0.0 | 62.84 | -29.44 | 0.0 | 0.00 | 0 | 0.0 | 210.61 | 10.56 | 0.0 | 152.46 | 8.95 | 0.0 |
| 19Q3 (1) | 0.39 | 0.0 | 0.0 | 10.18 | 0.0 | 0.0 | 89.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 190.50 | 0.0 | 0.0 | 139.94 | 0.0 | 0.0 |
