- 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) | 0.21 | 4.99 | 1.6 | 4.58 | 1.08 | -36.47 | -27.15 | 0 | 6.54 | 0.0 | 323.97 | -27.49 | 227.16 | -30.28 |
| 2022 (9) | 0.20 | -2.76 | 1.53 | 34.21 | 1.7 | -16.26 | -12.80 | 0 | 6.54 | 0.0 | 446.78 | 24.39 | 325.83 | 17.73 |
| 2021 (8) | 0.21 | 13.86 | 1.14 | -8.06 | 2.03 | -39.4 | 11.60 | -75.3 | 6.54 | 289.53 | 359.19 | -54.25 | 276.75 | -59.83 |
| 2020 (7) | 0.18 | -33.98 | 1.24 | 10.71 | 3.35 | -4.29 | 46.96 | 23.61 | 1.68 | -10.48 | 785.12 | 52.78 | 688.95 | 75.69 |
| 2019 (6) | 0.27 | -9.65 | 1.12 | -29.11 | 3.5 | 42.86 | 37.99 | 18.39 | 1.88 | -38.06 | 513.88 | 22.25 | 392.13 | 49.41 |
| 2018 (5) | 0.30 | -6.76 | 1.58 | 31.67 | 2.45 | -45.8 | 32.09 | -79.16 | 3.03 | 296.04 | 420.35 | 24.85 | 262.46 | 10.02 |
| 2017 (4) | 0.33 | -9.05 | 1.2 | 0.0 | 4.52 | 32.55 | 154.00 | -75.79 | 0.76 | -36.31 | 336.69 | -14.91 | 238.56 | -16.89 |
| 2016 (3) | 0.36 | 150.52 | 1.2 | 0 | 3.41 | 34.25 | 636.21 | 0 | 1.20 | 0 | 395.70 | -39.88 | 287.04 | -34.05 |
| 2015 (2) | 0.14 | 24.05 | 0 | 0 | 2.54 | 19.81 | 0.00 | 0 | 0.00 | 0 | 658.23 | -0.77 | 435.27 | 28.47 |
| 2014 (1) | 0.12 | 23.34 | 0 | 0 | 2.12 | 14.59 | 2559.75 | 96.82 | 0.00 | 0 | 663.32 | -18.75 | 338.81 | -15.65 |
| 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) | 0.26 | 3.67 | 24.42 | 1.96 | 0.51 | 20.25 | -18.82 | 18.21 | 21.97 | 41.00 | 0.0 | 0.0 | 207.51 | -6.9 | -42.79 | 152.17 | -14.43 | -38.21 |
| 24Q2 (19) | 0.25 | 16.58 | 20.37 | 1.95 | 23.42 | 16.77 | -23.01 | 28.98 | -5.07 | 41.00 | 0.0 | 0.0 | 222.89 | -26.79 | -40.87 | 177.83 | -18.88 | -30.36 |
| 24Q1 (18) | 0.21 | 1.14 | 5.29 | 1.58 | -1.25 | -6.51 | -32.40 | 16.3 | -44.77 | 41.00 | 0.0 | 0.0 | 304.45 | -6.03 | -25.2 | 219.23 | -3.49 | -22.16 |
| 23Q4 (17) | 0.21 | 1.79 | 4.99 | 1.6 | -1.84 | 4.58 | -38.71 | -60.49 | 40.67 | 41.00 | 0.0 | 0.0 | 323.97 | -10.68 | -27.49 | 227.16 | -7.76 | -30.28 |
| 23Q3 (16) | 0.21 | 0.29 | 1.37 | 1.63 | -2.4 | 5.16 | -24.12 | -10.14 | -333.49 | 41.00 | 0.0 | 0.0 | 362.72 | -3.78 | -19.1 | 246.27 | -3.55 | -25.22 |
| 23Q2 (15) | 0.21 | 1.98 | -11.65 | 1.67 | -1.18 | 5.03 | -21.90 | 2.14 | -942.31 | 41.00 | 0.0 | 250.0 | 376.97 | -7.38 | 11.44 | 255.34 | -9.34 | -5.88 |
| 23Q1 (14) | 0.20 | 0.85 | 8.13 | 1.69 | 10.46 | 49.56 | -22.38 | 65.7 | -194.39 | 41.00 | 0.0 | 250.0 | 407.01 | -8.9 | 14.26 | 281.64 | -13.56 | 7.55 |
| 22Q4 (13) | 0.20 | -1.72 | -2.76 | 1.53 | -1.29 | 34.21 | -65.25 | -731.66 | -6497.06 | 41.00 | 0.0 | -6.82 | 446.78 | -0.36 | 24.39 | 325.83 | -1.06 | 17.73 |
| 22Q3 (12) | 0.20 | -12.6 | 14.93 | 1.55 | -2.52 | 58.16 | 10.33 | 297.31 | 56.04 | 41.00 | 250.0 | -6.82 | 448.38 | 32.55 | -25.52 | 329.31 | 21.39 | -31.38 |
| 22Q2 (11) | 0.23 | 24.81 | 61.08 | 1.59 | 40.71 | 59.0 | 2.60 | -89.03 | -84.12 | 11.71 | 0.0 | -8.89 | 338.28 | -5.03 | -70.92 | 271.28 | 3.59 | -72.56 |
| 22Q1 (10) | 0.19 | -9.31 | 25.67 | 1.13 | -0.88 | 10.78 | 23.71 | 2224.51 | -25.72 | 11.71 | -73.38 | -36.34 | 356.20 | -0.83 | -70.68 | 261.87 | -5.38 | -75.62 |
| 21Q4 (9) | 0.21 | 16.17 | 13.86 | 1.14 | 16.33 | -8.06 | 1.02 | -84.59 | -98.41 | 44.00 | 0.0 | 555.32 | 359.19 | -40.34 | -54.25 | 276.75 | -42.33 | -59.83 |
| 21Q3 (8) | 0.18 | 22.5 | -0.39 | 0.98 | -2.0 | -22.83 | 6.62 | -59.56 | -92.62 | 44.00 | 242.22 | 807.22 | 602.04 | -48.25 | -35.74 | 479.88 | -51.46 | -43.18 |
| 21Q2 (7) | 0.14 | -2.62 | -37.78 | 1.0 | -1.96 | -35.9 | 16.37 | -48.72 | -61.75 | 12.86 | -30.12 | 67.14 | 1163.31 | -4.26 | 114.12 | 988.64 | -7.96 | 105.01 |
| 21Q1 (6) | 0.15 | -17.84 | -51.66 | 1.02 | -17.74 | -38.92 | 31.92 | -50.13 | 75.0 | 18.40 | 174.04 | 44.31 | 1215.03 | 54.76 | 229.75 | 1074.16 | 55.91 | 273.19 |
| 20Q4 (5) | 0.18 | 1.63 | -33.98 | 1.24 | -2.36 | 10.71 | 64.01 | -28.66 | -8.73 | 6.71 | 38.44 | 34.29 | 785.12 | -16.2 | 52.78 | 688.95 | -18.42 | 75.69 |
| 20Q3 (4) | 0.18 | -23.49 | 0.0 | 1.27 | -18.59 | 0.0 | 89.72 | 109.63 | 0.0 | 4.85 | -36.95 | 0.0 | 936.95 | 72.46 | 0.0 | 844.50 | 75.12 | 0.0 |
| 20Q2 (3) | 0.23 | -24.33 | 0.0 | 1.56 | -6.59 | 0.0 | 42.80 | 134.65 | 0.0 | 7.69 | -39.67 | 0.0 | 543.30 | 47.45 | 0.0 | 482.23 | 67.54 | 0.0 |
| 20Q1 (2) | 0.31 | 12.21 | 0.0 | 1.67 | 49.11 | 0.0 | 18.24 | -73.99 | 0.0 | 12.75 | 155.0 | 0.0 | 368.47 | -28.3 | 0.0 | 287.83 | -26.6 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 70.13 | 0.0 | 0.0 | 5.00 | 0.0 | 0.0 | 513.88 | 0.0 | 0.0 | 392.13 | 0.0 | 0.0 |
