- 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) | 0.42 | -14.09 | 8.79 | -7.28 | 26.64 | -26.06 | 6.91 | -66.99 | 1.43 | 33.01 | 201.98 | 4.31 | 135.10 | 6.81 |
| 2022 (9) | 0.49 | -12.34 | 9.48 | -28.45 | 36.03 | 22.43 | 20.93 | 32.8 | 1.08 | -45.16 | 193.63 | 21.14 | 126.49 | 26.46 |
| 2021 (8) | 0.56 | 15.26 | 13.25 | 9.14 | 29.43 | 38.56 | 15.76 | 108.47 | 1.96 | -88.71 | 159.84 | -15.2 | 100.02 | -19.03 |
| 2020 (7) | 0.49 | 6.97 | 12.14 | 48.41 | 21.24 | -19.76 | 7.56 | -69.34 | 17.37 | 668.77 | 188.48 | -11.79 | 123.53 | -6.89 |
| 2019 (6) | 0.46 | -0.87 | 8.18 | 29.02 | 26.47 | -19.84 | 24.66 | -57.0 | 2.26 | 228.72 | 213.67 | 4.14 | 132.67 | -4.39 |
| 2018 (5) | 0.46 | -5.73 | 6.34 | -17.12 | 33.02 | 14.97 | 57.35 | 137.77 | 0.69 | -59.12 | 205.17 | 6.61 | 138.76 | 4.45 |
| 2017 (4) | 0.49 | 8.61 | 7.65 | 27.93 | 28.72 | 21.23 | 24.12 | 183.43 | 1.68 | -54.32 | 192.45 | -10.72 | 132.85 | -7.14 |
| 2016 (3) | 0.45 | -7.98 | 5.98 | -19.95 | 23.69 | -15.42 | 8.51 | -70.22 | 3.68 | 142.89 | 215.56 | 8.43 | 143.06 | 1.2 |
| 2015 (2) | 0.49 | 3.06 | 7.47 | 48.51 | 28.01 | -11.7 | 28.58 | -20.28 | 1.52 | 75.06 | 198.80 | -1.92 | 141.37 | 6.37 |
| 2014 (1) | 0.47 | -9.44 | 5.03 | -17.0 | 31.72 | 11.73 | 35.85 | 31.08 | 0.87 | 0 | 202.69 | 10.36 | 132.90 | 11.7 |
| 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) | 0.36 | -0.03 | -20.25 | 2.57 | -28.21 | -72.4 | 53.96 | 175.17 | 319.6 | 0.00 | 0 | -100.0 | 215.08 | 2.75 | -3.24 | 140.39 | 7.5 | -3.6 |
| 24Q2 (19) | 0.36 | -7.16 | -27.42 | 3.58 | -46.41 | -63.69 | 19.61 | 648.47 | 1103.07 | 0.00 | -100.0 | -100.0 | 209.33 | -2.6 | 16.04 | 130.60 | -2.24 | 8.67 |
| 24Q1 (18) | 0.38 | -9.65 | -16.67 | 6.68 | -24.0 | -32.39 | 2.62 | -67.85 | -49.71 | 14.88 | 219.89 | -23.18 | 214.92 | 6.41 | -0.48 | 133.59 | -1.12 | -4.16 |
| 23Q4 (17) | 0.42 | -4.89 | -14.09 | 8.79 | -5.59 | -7.28 | 8.15 | -36.63 | -56.56 | 4.65 | -20.95 | 12.16 | 201.98 | -9.14 | 4.31 | 135.10 | -7.24 | 6.81 |
| 23Q3 (16) | 0.45 | -9.03 | -14.19 | 9.31 | -5.58 | -14.59 | 12.86 | 688.96 | -39.28 | 5.88 | -69.62 | 10.29 | 222.29 | 23.22 | 15.02 | 145.64 | 21.18 | 23.25 |
| 23Q2 (15) | 0.49 | 6.6 | -10.54 | 9.86 | -0.2 | -19.05 | 1.63 | -68.71 | -91.84 | 19.36 | 0.0 | 266.57 | 180.40 | -16.46 | 4.28 | 120.18 | -13.78 | 10.65 |
| 23Q1 (14) | 0.46 | -6.85 | -16.12 | 9.88 | 4.22 | -30.37 | 5.21 | -72.23 | -79.07 | 19.36 | 367.06 | 480.91 | 215.95 | 11.53 | 33.61 | 139.39 | 10.2 | 40.5 |
| 22Q4 (13) | 0.49 | -5.01 | -12.34 | 9.48 | -13.03 | -28.45 | 18.76 | -11.43 | 40.1 | 4.15 | -22.27 | -32.64 | 193.63 | 0.19 | 21.14 | 126.49 | 7.04 | 26.46 |
| 22Q3 (12) | 0.52 | -5.15 | -7.3 | 10.9 | -10.51 | -18.66 | 21.18 | 6.06 | 26.9 | 5.33 | 0.97 | -46.89 | 193.26 | 11.72 | 13.76 | 118.17 | 8.8 | 7.91 |
| 22Q2 (11) | 0.55 | -0.05 | 4.33 | 12.18 | -14.16 | -5.21 | 19.97 | -19.77 | -18.72 | 5.28 | 58.47 | -26.92 | 172.99 | 7.03 | -3.8 | 108.61 | 9.47 | -8.63 |
| 22Q1 (10) | 0.55 | -2.65 | 8.58 | 14.19 | 7.09 | 13.98 | 24.89 | 85.88 | 153.72 | 3.33 | -45.85 | -79.98 | 161.63 | 1.12 | -11.26 | 99.21 | -0.81 | -13.58 |
| 21Q4 (9) | 0.56 | 0.45 | 15.26 | 13.25 | -1.12 | 9.14 | 13.39 | -19.77 | 12.14 | 6.16 | -38.71 | -70.16 | 159.84 | -5.91 | -15.2 | 100.02 | -8.67 | -19.03 |
| 21Q3 (8) | 0.56 | 6.75 | 14.96 | 13.4 | 4.28 | 9.66 | 16.69 | -32.07 | 161.6 | 10.04 | 38.94 | -79.62 | 169.88 | -5.53 | -12.74 | 109.51 | -7.87 | -10.47 |
| 21Q2 (7) | 0.52 | 4.02 | 5.0 | 12.85 | 3.21 | 13.72 | 24.57 | 150.46 | 225.43 | 7.23 | -56.59 | -97.8 | 179.82 | -1.27 | -6.42 | 118.87 | 3.55 | -4.13 |
| 21Q1 (6) | 0.50 | 3.34 | 9.65 | 12.45 | 2.55 | 29.55 | 9.81 | -17.84 | 145.86 | 16.65 | -19.27 | -94.92 | 182.13 | -3.37 | -14.49 | 114.80 | -7.07 | -11.12 |
| 20Q4 (5) | 0.49 | 0.18 | 6.97 | 12.14 | -0.65 | 48.41 | 11.94 | 87.15 | 12.54 | 20.62 | -58.15 | 8.2 | 188.48 | -3.19 | -11.79 | 123.53 | 1.0 | -6.89 |
| 20Q3 (4) | 0.49 | -2.5 | 0.0 | 12.22 | 8.14 | 0.0 | 6.38 | -15.5 | 0.0 | 49.29 | -84.97 | 0.0 | 194.69 | 1.32 | 0.0 | 122.31 | -1.35 | 0.0 |
| 20Q2 (3) | 0.50 | 8.63 | 0.0 | 11.3 | 17.59 | 0.0 | 7.55 | 89.22 | 0.0 | 328.00 | 0.0 | 0.0 | 192.16 | -9.78 | 0.0 | 123.99 | -4.0 | 0.0 |
| 20Q1 (2) | 0.46 | 0.81 | 0.0 | 9.61 | 17.48 | 0.0 | 3.99 | -62.39 | 0.0 | 328.00 | 1620.66 | 0.0 | 212.99 | -0.32 | 0.0 | 129.16 | -2.65 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 8.18 | 0.0 | 0.0 | 10.61 | 0.0 | 0.0 | 19.06 | 0.0 | 0.0 | 213.67 | 0.0 | 0.0 | 132.67 | 0.0 | 0.0 |
