- 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) | 0.33 | -26.87 | 0 | 0 | 23.71 | -8.03 | 463.42 | 182.01 | 0.00 | 0 | 288.61 | 37.02 | 253.52 | 49.77 |
| 2022 (9) | 0.45 | -12.05 | 0.36 | -79.89 | 25.78 | 49.54 | 164.33 | 279.52 | 0.00 | 0 | 210.63 | 8.74 | 169.27 | 10.63 |
| 2021 (8) | 0.52 | -9.36 | 1.79 | -39.12 | 17.24 | -21.53 | 43.30 | -20.61 | 0.32 | -1.05 | 193.70 | 8.39 | 153.00 | -7.35 |
| 2020 (7) | 0.57 | 3.1 | 2.94 | 28.95 | 21.97 | 6.34 | 54.54 | 45.25 | 0.32 | -22.32 | 178.71 | -1.74 | 165.14 | -3.01 |
| 2019 (6) | 0.55 | 16.13 | 2.28 | 39.88 | 20.66 | 22.03 | 37.55 | 40.48 | 0.42 | 41.14 | 181.87 | -13.03 | 170.27 | -12.1 |
| 2018 (5) | 0.47 | -1.12 | 1.63 | -18.09 | 16.93 | 6.21 | 26.73 | 34.93 | 0.30 | -67.08 | 209.11 | -5.07 | 193.70 | 5.05 |
| 2017 (4) | 0.48 | -7.88 | 1.99 | -5.69 | 15.94 | -14.9 | 19.81 | -59.83 | 0.90 | 720.0 | 220.28 | 18.72 | 184.39 | 11.05 |
| 2016 (3) | 0.52 | 1.54 | 2.11 | -0.47 | 18.73 | 0.11 | 49.31 | 29.52 | 0.11 | -65.14 | 185.55 | -6.74 | 166.04 | -7.26 |
| 2015 (2) | 0.51 | -17.08 | 2.12 | -4.5 | 18.71 | 22.53 | 38.07 | -1.17 | 0.31 | 27.89 | 198.97 | 24.15 | 179.04 | 27.98 |
| 2014 (1) | 0.62 | -2.13 | 2.22 | 8.82 | 15.27 | 48.11 | 38.52 | 168.06 | 0.25 | 0 | 160.27 | 4.06 | 139.90 | 11.0 |
| 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) | 0.38 | 4.33 | -2.79 | 0 | 0 | 0 | 379.69 | -1.98 | -76.77 | 0.00 | 0 | 0 | 251.67 | -4.18 | 2.83 | 232.18 | -1.53 | 14.14 |
| 24Q2 (19) | 0.37 | -6.64 | -1.61 | 0 | 0 | 0 | 387.36 | -11.42 | -63.55 | 0.00 | 0 | 0 | 262.64 | 7.21 | 2.55 | 235.79 | 10.29 | 14.45 |
| 24Q1 (18) | 0.39 | 18.52 | -12.63 | 0 | 0 | 0 | 437.29 | 1001.81 | 209.02 | 0.00 | 0 | 0 | 244.97 | -15.12 | 14.79 | 213.80 | -15.67 | 22.91 |
| 23Q4 (17) | 0.33 | -15.8 | -26.87 | 0 | 0 | -100.0 | -48.49 | -102.97 | -164.76 | 0.00 | 0 | 0 | 288.61 | 17.93 | 37.02 | 253.52 | 24.63 | 49.77 |
| 23Q3 (16) | 0.39 | 5.61 | -15.33 | 0 | 0 | -100.0 | 1634.22 | 53.76 | 533.66 | 0.00 | 0 | 0 | 244.74 | -4.44 | 17.6 | 203.42 | -1.26 | 32.26 |
| 23Q2 (15) | 0.37 | -17.1 | -27.75 | 0 | 0 | -100.0 | 1062.82 | 651.06 | 449.2 | 0.00 | 0 | -100.0 | 256.11 | 20.01 | 36.97 | 206.02 | 18.44 | 50.86 |
| 23Q1 (14) | 0.45 | -0.79 | -14.47 | 0 | -100.0 | -100.0 | 141.51 | 88.98 | 28.94 | 0.00 | 0 | -100.0 | 213.41 | 1.32 | 13.19 | 173.95 | 2.76 | 32.48 |
| 22Q4 (13) | 0.45 | -2.52 | -12.05 | 0.36 | -21.74 | -79.89 | 74.88 | -70.97 | 57.34 | 0.00 | 0 | -100.0 | 210.63 | 1.21 | 8.74 | 169.27 | 10.06 | 10.63 |
| 22Q3 (12) | 0.47 | -9.88 | -11.21 | 0.46 | -47.13 | -80.51 | 257.90 | 33.27 | 497.82 | 0.00 | -100.0 | -100.0 | 208.12 | 11.31 | 7.8 | 153.80 | 12.62 | -2.9 |
| 22Q2 (11) | 0.52 | -1.86 | -2.57 | 0.87 | 12.99 | -39.58 | 193.52 | 76.33 | 285.34 | 0.06 | -91.56 | -97.35 | 186.98 | -0.83 | -2.1 | 136.56 | 4.01 | -13.43 |
| 22Q1 (10) | 0.53 | 2.02 | 6.18 | 0.77 | -56.98 | -60.1 | 109.75 | 130.62 | 214.2 | 0.72 | -18.23 | -57.58 | 188.54 | -2.66 | -9.21 | 131.30 | -14.18 | -30.25 |
| 21Q4 (9) | 0.52 | -1.58 | -9.36 | 1.79 | -24.15 | -39.12 | 47.59 | 10.32 | 50.89 | 0.88 | -54.19 | -36.3 | 193.70 | 0.33 | 8.39 | 153.00 | -3.4 | -7.35 |
| 21Q3 (8) | 0.52 | -1.11 | -12.25 | 2.36 | 63.89 | -5.22 | 43.14 | -14.1 | -73.31 | 1.92 | -16.15 | 111.49 | 193.07 | 1.08 | 13.1 | 158.39 | 0.41 | 3.97 |
| 21Q2 (7) | 0.53 | 6.95 | -4.65 | 1.44 | -25.39 | 5.11 | 50.22 | 43.77 | -26.59 | 2.29 | 35.06 | -0.37 | 191.00 | -8.02 | 0.29 | 157.74 | -16.2 | -9.32 |
| 21Q1 (6) | 0.50 | -12.91 | 0.83 | 1.93 | -34.35 | 20.62 | 34.93 | 10.75 | 46.09 | 1.69 | 22.78 | -50.73 | 207.66 | 16.2 | -5.15 | 188.24 | 13.99 | -6.61 |
| 20Q4 (5) | 0.57 | -4.73 | 3.1 | 2.94 | 18.07 | 28.95 | 31.54 | -80.49 | -24.24 | 1.38 | 52.1 | 10.87 | 178.71 | 4.69 | -1.74 | 165.14 | 8.4 | -3.01 |
| 20Q3 (4) | 0.60 | 7.45 | 0.0 | 2.49 | 81.75 | 0.0 | 161.64 | 136.28 | 0.0 | 0.91 | -60.5 | 0.0 | 170.71 | -10.36 | 0.0 | 152.34 | -12.43 | 0.0 |
| 20Q2 (3) | 0.56 | 13.09 | 0.0 | 1.37 | -14.37 | 0.0 | 68.41 | 186.11 | 0.0 | 2.29 | -33.21 | 0.0 | 190.44 | -13.01 | 0.0 | 173.96 | -13.7 | 0.0 |
| 20Q1 (2) | 0.49 | -10.95 | 0.0 | 1.6 | -29.82 | 0.0 | 23.91 | -42.57 | 0.0 | 3.43 | 176.28 | 0.0 | 218.93 | 20.38 | 0.0 | 201.57 | 18.38 | 0.0 |
| 19Q4 (1) | 0.55 | 0.0 | 0.0 | 2.28 | 0.0 | 0.0 | 41.63 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 181.87 | 0.0 | 0.0 | 170.27 | 0.0 | 0.0 |
