- 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) | 0.13 | 23.99 | 0.16 | 100.0 | 6.05 | 18.16 | 16.80 | -93.27 | 0.00 | 0 | 1045.00 | 47.04 | 665.08 | 13.27 |
| 2022 (9) | 0.10 | -32.51 | 0.08 | 166.67 | 5.12 | 29.95 | 249.45 | 179.37 | 0.00 | 0 | 710.67 | 47.86 | 587.15 | 52.49 |
| 2021 (8) | 0.15 | -12.58 | 0.03 | -93.48 | 3.94 | 8.54 | 89.29 | 16.6 | 0.05 | -11.86 | 480.63 | -27.96 | 385.05 | -29.38 |
| 2020 (7) | 0.17 | -2.17 | 0.46 | 1433.33 | 3.63 | -13.37 | 76.58 | -19.02 | 0.06 | 55.77 | 667.13 | 35.07 | 545.24 | 27.29 |
| 2019 (6) | 0.18 | 135.89 | 0.03 | 0.0 | 4.19 | 27.36 | 94.57 | -81.11 | 0.04 | -13.58 | 493.90 | -74.41 | 428.34 | -75.57 |
| 2018 (5) | 0.07 | -53.99 | 0.03 | -90.91 | 3.29 | 23.68 | 500.74 | 752.61 | 0.04 | -95.97 | 1929.83 | 50.74 | 1753.12 | 70.21 |
| 2017 (4) | 0.16 | -43.1 | 0.33 | -60.71 | 2.66 | 8.13 | 58.73 | 135.39 | 1.06 | -75.92 | 1280.21 | 36.45 | 1030.00 | 25.56 |
| 2016 (3) | 0.28 | -62.76 | 0.84 | -37.78 | 2.46 | 13.36 | 24.95 | 181.29 | 4.42 | -70.53 | 938.24 | 121.01 | 820.31 | 208.13 |
| 2015 (2) | 0.76 | -36.02 | 1.35 | 1.5 | 2.17 | 21.23 | 8.87 | 243.8 | 15.00 | 0 | 424.53 | 147.57 | 266.22 | 190.25 |
| 2014 (1) | 1.19 | -1.18 | 1.33 | -4.32 | 1.79 | 0 | 2.58 | 0 | 0.00 | 0 | 171.48 | 44.05 | 91.72 | 184.4 |
| 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) | 0.36 | 148.01 | 91.56 | 6.91 | 0 | 0 | 8.31 | -65.07 | -81.21 | 4.50 | 0 | 0 | 255.66 | -69.79 | -56.4 | 185.80 | -65.42 | -59.58 |
| 24Q1 (19) | 0.15 | 15.92 | -17.13 | 0 | -100.0 | 0 | 23.79 | 3073.75 | -81.33 | 0.00 | 0 | 0 | 846.24 | -19.02 | 88.94 | 537.28 | -19.22 | 45.0 |
| 23Q4 (18) | 0.13 | -52.73 | 23.99 | 0.16 | -88.97 | 100.0 | -0.80 | -102.0 | -100.42 | 0.00 | 0 | 0 | 1045.00 | 218.17 | 47.04 | 665.08 | 145.74 | 13.27 |
| 23Q3 (17) | 0.27 | 40.95 | 63.31 | 1.45 | 0 | 4733.33 | 39.97 | -9.63 | -89.35 | 0.00 | 0 | -100.0 | 328.44 | -43.99 | -18.64 | 270.64 | -41.12 | -18.87 |
| 23Q2 (16) | 0.19 | 7.29 | 16.43 | 0 | 0 | -100.0 | 44.23 | -65.28 | -80.36 | 0.00 | 0 | -100.0 | 586.39 | 30.93 | 51.67 | 459.65 | 24.05 | 41.67 |
| 23Q1 (15) | 0.18 | 73.45 | 0.29 | 0 | -100.0 | -100.0 | 127.39 | -32.96 | -40.06 | 0.00 | 0 | -100.0 | 447.88 | -36.98 | 17.47 | 370.55 | -36.89 | 17.01 |
| 22Q4 (14) | 0.10 | -37.74 | -32.51 | 0.08 | 166.67 | 166.67 | 190.03 | -49.35 | 24.14 | 0.00 | -100.0 | -100.0 | 710.67 | 76.04 | 47.86 | 587.15 | 76.0 | 52.49 |
| 22Q3 (13) | 0.16 | 0.49 | -0.31 | 0.03 | 0.0 | 0.0 | 375.16 | 66.57 | 272.92 | 0.06 | -44.9 | -63.27 | 403.69 | 4.42 | -5.58 | 333.60 | 2.82 | -5.86 |
| 22Q2 (12) | 0.16 | -7.59 | -16.76 | 0.03 | 0.0 | -93.33 | 225.23 | 5.98 | 211.39 | 0.11 | 11.11 | -66.67 | 386.62 | 1.41 | -28.8 | 324.45 | 2.46 | -26.61 |
| 22Q1 (11) | 0.18 | 16.72 | -8.51 | 0.03 | 0.0 | -93.48 | 212.52 | 38.83 | 423.96 | 0.10 | -13.33 | -80.0 | 381.26 | -20.67 | -28.24 | 316.67 | -17.76 | -26.71 |
| 21Q4 (10) | 0.15 | -8.03 | -12.58 | 0.03 | 0.0 | -93.48 | 153.08 | 52.17 | 355.32 | 0.12 | -30.77 | -11.54 | 480.63 | 12.41 | -27.96 | 385.05 | 8.65 | -29.38 |
| 21Q3 (9) | 0.16 | -16.09 | -7.01 | 0.03 | -93.33 | -93.62 | 100.60 | 39.08 | 2.49 | 0.17 | -50.0 | 27.78 | 427.55 | -21.26 | -25.52 | 354.38 | -19.84 | -25.12 |
| 21Q2 (8) | 0.19 | 1.57 | 39.03 | 0.45 | -2.17 | 1400.0 | 72.33 | 78.33 | 42.27 | 0.33 | -33.33 | -22.22 | 543.00 | 2.21 | -20.05 | 442.07 | 2.31 | -24.23 |
| 21Q1 (7) | 0.19 | 11.53 | 34.1 | 0.46 | 0.0 | 1433.33 | 40.56 | 20.64 | -65.51 | 0.50 | 283.33 | 300.0 | 531.28 | -20.36 | -19.6 | 432.07 | -20.76 | -22.94 |
| 20Q4 (6) | 0.17 | -2.17 | -2.17 | 0.46 | -2.13 | 1433.33 | 33.62 | -65.75 | -59.47 | 0.13 | 0.0 | -21.74 | 667.13 | 16.21 | 35.07 | 545.24 | 15.21 | 27.29 |
| 20Q3 (5) | 0.18 | 25.45 | -3.84 | 0.47 | 1466.67 | 1466.67 | 98.16 | 93.08 | -12.63 | 0.13 | -69.57 | 13.04 | 574.05 | -15.48 | 23.81 | 473.24 | -18.89 | 17.1 |
| 20Q2 (4) | 0.14 | -2.03 | 0.0 | 0.03 | 0.0 | 0.0 | 50.84 | -56.77 | 0.0 | 0.43 | 242.86 | 0.0 | 679.15 | 2.78 | 0.0 | 583.47 | 4.06 | 0.0 |
| 20Q1 (3) | 0.14 | -18.63 | 0.0 | 0.03 | 0.0 | 0.0 | 117.61 | 41.78 | 0.0 | 0.12 | -25.0 | 0.0 | 660.76 | 33.78 | 0.0 | 560.71 | 30.9 | 0.0 |
| 19Q4 (2) | 0.18 | -3.84 | 0.0 | 0.03 | 0.0 | 0.0 | 82.95 | -26.17 | 0.0 | 0.17 | 44.44 | 0.0 | 493.90 | 6.52 | 0.0 | 428.34 | 5.99 | 0.0 |
| 19Q3 (1) | 0.18 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 112.35 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 463.67 | 0.0 | 0.0 | 404.13 | 0.0 | 0.0 |
