- 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) | 0.63 | 2.64 | 9.57 | -3.53 | 10.95 | -31.43 | -1.97 | 0 | 8.53 | 0.0 | 121.18 | -9.01 | 78.99 | -23.41 |
| 2022 (9) | 0.61 | -7.89 | 9.92 | -10.87 | 15.97 | -11.28 | 3.35 | 0 | 8.53 | 1372.65 | 133.18 | 16.53 | 103.13 | 25.25 |
| 2021 (8) | 0.66 | 13.22 | 11.13 | 71.49 | 18.0 | 32.94 | -5.23 | 0 | 0.58 | 0.0 | 114.29 | -12.58 | 82.34 | -12.9 |
| 2020 (7) | 0.58 | 23.39 | 6.49 | 28.26 | 13.54 | -5.64 | -1.79 | 0 | 0.58 | 0.0 | 130.73 | -10.39 | 94.53 | -4.3 |
| 2019 (6) | 0.47 | -10.1 | 5.06 | 2.64 | 14.35 | -26.52 | -7.84 | 0 | 0.58 | 0.0 | 145.88 | -6.98 | 98.78 | -9.15 |
| 2018 (5) | 0.53 | -2.41 | 4.93 | 0.41 | 19.53 | 10.71 | 15.55 | 32.12 | 0.58 | -61.82 | 156.82 | -0.04 | 108.73 | -3.41 |
| 2017 (4) | 0.54 | 20.73 | 4.91 | 38.7 | 17.64 | 36.43 | 11.77 | 153.66 | 1.52 | -92.32 | 156.89 | -17.07 | 112.57 | -19.7 |
| 2016 (3) | 0.45 | -3.72 | 3.54 | -4.07 | 12.93 | -28.8 | 4.64 | -82.17 | 19.75 | 3235.56 | 189.19 | 15.32 | 140.19 | 12.53 |
| 2015 (2) | 0.46 | 2.81 | 3.69 | 15.67 | 18.16 | -4.02 | 26.03 | 82.92 | 0.59 | -60.03 | 164.05 | -8.19 | 124.58 | -0.08 |
| 2014 (1) | 0.45 | -14.43 | 3.19 | -8.86 | 18.92 | 21.83 | 14.23 | -10.33 | 1.48 | 0 | 178.68 | -0.55 | 124.68 | 20.6 |
| 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) | 0.64 | -0.45 | 3.2 | 9.64 | -3.98 | -3.31 | -1.59 | -165.98 | -137.31 | 410.00 | 0.0 | 3921.53 | 109.63 | -3.92 | -6.15 | 74.19 | -6.56 | -5.72 |
| 24Q2 (19) | 0.65 | 0.53 | 2.91 | 10.04 | -2.52 | -1.67 | 2.41 | -65.91 | 170.06 | 410.00 | 2730.73 | 3921.53 | 114.10 | -4.26 | -3.08 | 79.40 | 1.99 | -6.35 |
| 24Q1 (18) | 0.64 | 2.99 | 3.95 | 10.3 | 7.63 | 0.59 | 7.07 | 99.72 | 187.94 | 14.48 | -55.92 | 42.07 | 119.18 | -1.65 | -5.82 | 77.85 | -1.44 | -12.58 |
| 23Q4 (17) | 0.63 | 0.13 | 2.64 | 9.57 | -4.01 | -3.53 | 3.54 | 628.36 | -57.66 | 32.86 | 222.28 | 222.28 | 121.18 | 3.74 | -9.01 | 78.99 | 0.38 | -23.41 |
| 23Q3 (16) | 0.62 | -0.73 | -0.14 | 9.97 | -2.35 | 2.05 | -0.67 | 80.52 | -149.26 | 10.20 | 0.0 | -95.15 | 116.81 | -0.78 | -7.91 | 78.69 | -7.18 | -12.51 |
| 23Q2 (15) | 0.63 | 1.55 | -4.23 | 10.21 | -0.29 | 1.59 | -3.44 | 57.21 | -22.86 | 10.20 | 0.0 | -39.37 | 117.73 | -6.97 | -5.48 | 84.78 | -4.8 | -5.53 |
| 23Q1 (14) | 0.62 | 1.69 | -4.22 | 10.24 | 3.23 | -3.85 | -8.04 | -196.17 | -223.12 | 10.20 | 0.0 | -39.37 | 126.55 | -4.98 | -1.66 | 89.05 | -13.65 | 2.76 |
| 22Q4 (13) | 0.61 | -2.59 | -7.89 | 9.92 | 1.54 | -10.87 | 8.36 | 514.71 | 412.88 | 10.20 | -95.15 | -90.98 | 133.18 | 4.99 | 16.53 | 103.13 | 14.67 | 25.25 |
| 22Q3 (12) | 0.63 | -4.79 | -7.15 | 9.77 | -2.79 | -12.46 | 1.36 | 148.57 | 120.67 | 210.00 | 1148.9 | 11100.0 | 126.85 | 1.85 | 11.77 | 89.94 | 0.22 | 8.07 |
| 22Q2 (11) | 0.66 | 1.56 | 2.11 | 10.05 | -5.63 | -4.65 | -2.80 | -142.88 | -2233.33 | 16.81 | 0.0 | 796.79 | 124.55 | -3.21 | 5.01 | 89.74 | 3.55 | 6.57 |
| 22Q1 (10) | 0.65 | -2.21 | 12.24 | 10.65 | -4.31 | 61.85 | 6.53 | 300.61 | 134.61 | 16.81 | -85.12 | 796.79 | 128.68 | 12.59 | 5.6 | 86.66 | 5.25 | 5.28 |
| 21Q4 (9) | 0.66 | -1.81 | 13.22 | 11.13 | -0.27 | 71.49 | 1.63 | 124.77 | 127.77 | 113.00 | 5926.67 | 5926.67 | 114.29 | 0.7 | -12.58 | 82.34 | -1.06 | -12.9 |
| 21Q3 (8) | 0.67 | 4.71 | 25.91 | 11.16 | 5.88 | 92.08 | -6.58 | -5383.33 | -44.3 | 1.88 | 0.0 | 0.0 | 113.49 | -4.32 | -20.45 | 83.22 | -1.18 | -19.93 |
| 21Q2 (7) | 0.64 | 11.64 | 21.84 | 10.54 | 60.18 | 122.36 | -0.12 | 99.36 | -102.51 | 1.88 | 0.0 | 0.0 | 118.61 | -2.67 | -16.39 | 84.21 | 2.31 | -18.24 |
| 21Q1 (6) | 0.58 | -1.35 | 18.94 | 6.58 | 1.39 | 30.04 | -18.87 | -221.47 | -1050.61 | 1.88 | 0.0 | 0 | 121.86 | -6.78 | -15.41 | 82.31 | -12.93 | -20.64 |
| 20Q4 (5) | 0.58 | 9.19 | 23.39 | 6.49 | 11.7 | 28.26 | -5.87 | -28.73 | 78.47 | 1.88 | 0.0 | 0 | 130.73 | -8.36 | -10.39 | 94.53 | -9.04 | -4.3 |
| 20Q3 (4) | 0.54 | 1.33 | 0.0 | 5.81 | 22.57 | 0.0 | -4.56 | -195.4 | 0.0 | 1.88 | 0.0 | 0.0 | 142.66 | 0.56 | 0.0 | 103.93 | 0.9 | 0.0 |
| 20Q2 (3) | 0.53 | 8.97 | 0.0 | 4.74 | -6.32 | 0.0 | 4.78 | 391.46 | 0.0 | 1.88 | 0 | 0.0 | 141.86 | -1.53 | 0.0 | 103.00 | -0.69 | 0.0 |
| 20Q1 (2) | 0.48 | 2.34 | 0.0 | 5.06 | 0.0 | 0.0 | -1.64 | 93.98 | 0.0 | 0.00 | 0 | 0.0 | 144.06 | -1.25 | 0.0 | 103.72 | 5.0 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | 5.06 | 0.0 | 0.0 | -27.26 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 145.88 | 0.0 | 0.0 | 98.78 | 0.0 | 0.0 |
