- 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) | 0.46 | 0.79 | 0.76 | -62.38 | 10.1 | -12.48 | -2.23 | 0 | 0.74 | 0.0 | 257.84 | 44.74 | 151.49 | 69.4 |
| 2022 (9) | 0.45 | -22.18 | 2.02 | 9.19 | 11.54 | 29.08 | 5.31 | 0 | 0.74 | 201.72 | 178.14 | -12.64 | 89.43 | 5.27 |
| 2021 (8) | 0.58 | -3.32 | 1.85 | -44.28 | 8.94 | -29.05 | -2.00 | 0 | 0.25 | 0.0 | 203.92 | 50.58 | 84.95 | 17.63 |
| 2020 (7) | 0.60 | 14.51 | 3.32 | 492.86 | 12.6 | -9.16 | 8.82 | -42.91 | 0.25 | -21.99 | 135.42 | -57.01 | 72.22 | -65.82 |
| 2019 (6) | 0.53 | 10.54 | 0.56 | -69.89 | 13.87 | 28.07 | 15.45 | 50.73 | 0.32 | -22.25 | 315.03 | 70.74 | 211.27 | 80.23 |
| 2018 (5) | 0.48 | 24.81 | 1.86 | 111.36 | 10.83 | 23.63 | 10.25 | -6.14 | 0.41 | -49.32 | 184.51 | -20.9 | 117.22 | -8.91 |
| 2017 (4) | 0.38 | -13.9 | 0.88 | -1.12 | 8.76 | 143.33 | 10.92 | -7.3 | 0.80 | -96.19 | 233.27 | 23.72 | 128.69 | 45.63 |
| 2016 (3) | 0.44 | 21.39 | 0.89 | 161.76 | 3.6 | -53.73 | 11.78 | -73.89 | 21.00 | 6361.54 | 188.54 | -25.7 | 88.37 | -34.29 |
| 2015 (2) | 0.37 | -20.28 | 0.34 | -67.31 | 7.78 | 8.06 | 45.11 | 837.84 | 0.33 | -63.44 | 253.77 | 42.34 | 134.48 | 34.35 |
| 2014 (1) | 0.46 | 0 | 1.04 | 0 | 7.2 | 0 | 4.81 | 0 | 0.89 | 0 | 178.29 | 0 | 100.10 | 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) | 0.41 | -2.45 | -23.82 | 0.75 | -2.6 | -64.29 | -12.93 | 50.35 | -888.41 | 1.56 | 0.0 | 33.33 | 319.47 | -0.78 | 62.81 | 201.32 | 9.7 | 43.27 |
| 24Q2 (19) | 0.42 | 3.63 | -12.18 | 0.77 | 45.28 | -63.16 | -26.04 | -472.0 | -571.74 | 1.56 | 0.0 | 33.33 | 321.99 | 7.75 | 99.1 | 183.52 | 20.73 | 81.0 |
| 24Q1 (18) | 0.41 | -11.33 | -10.41 | 0.53 | -30.26 | -72.82 | 7.00 | 185.68 | 192.35 | 1.56 | 33.33 | -55.56 | 298.84 | 15.9 | 73.5 | 152.01 | 0.34 | 52.45 |
| 23Q4 (17) | 0.46 | -15.02 | 0.79 | 0.76 | -63.81 | -62.38 | -8.17 | -598.17 | -229.44 | 1.17 | 0.0 | -66.67 | 257.84 | 31.4 | 44.74 | 151.49 | 7.81 | 69.4 |
| 23Q3 (16) | 0.54 | 12.46 | 10.11 | 2.1 | 0.48 | 101.92 | 1.64 | -70.29 | -70.71 | 1.17 | 0.0 | -66.67 | 196.22 | 21.33 | -27.33 | 140.52 | 38.59 | 10.89 |
| 23Q2 (15) | 0.48 | 5.72 | -11.16 | 2.09 | 7.18 | 40.27 | 5.52 | 172.82 | 36.63 | 1.17 | -66.67 | -85.42 | 161.72 | -6.11 | -28.42 | 101.39 | 1.68 | 5.6 |
| 23Q1 (14) | 0.45 | -0.24 | -17.72 | 1.95 | -3.47 | 12.07 | -7.58 | -205.65 | -155.98 | 3.50 | 0.0 | 172.22 | 172.24 | -3.31 | -20.39 | 99.71 | 11.5 | 7.68 |
| 22Q4 (13) | 0.45 | -7.16 | -22.18 | 2.02 | 94.23 | 9.19 | -2.48 | -144.29 | 41.92 | 3.50 | 0.0 | -50.0 | 178.14 | -34.02 | -12.64 | 89.43 | -29.43 | 5.27 |
| 22Q3 (12) | 0.49 | -9.26 | -24.42 | 1.04 | -30.2 | -65.1 | 5.60 | 38.61 | 268.17 | 3.50 | -56.25 | -50.0 | 270.01 | 19.52 | 112.87 | 126.72 | 31.99 | 128.45 |
| 22Q2 (11) | 0.54 | -2.09 | -18.68 | 1.49 | -14.37 | -59.29 | 4.04 | -70.16 | 224.31 | 8.00 | 522.22 | 14.29 | 225.92 | 4.42 | 79.84 | 96.01 | 3.68 | 57.45 |
| 22Q1 (10) | 0.55 | -5.64 | -8.18 | 1.74 | -5.95 | -47.9 | 13.54 | 417.1 | 459.5 | 1.29 | -81.63 | -81.63 | 216.36 | 6.1 | 61.17 | 92.60 | 9.01 | 40.77 |
| 21Q4 (9) | 0.58 | -9.84 | -3.32 | 1.85 | -37.92 | -44.28 | -4.27 | -28.23 | -136.06 | 7.00 | 0.0 | 1066.67 | 203.92 | 60.77 | 50.58 | 84.95 | 53.15 | 17.63 |
| 21Q3 (8) | 0.65 | -2.37 | 5.17 | 2.98 | -18.58 | 161.4 | -3.33 | -2.46 | -123.91 | 7.00 | 0.0 | 911.11 | 126.84 | 0.97 | -45.87 | 55.47 | -9.04 | -59.91 |
| 21Q2 (7) | 0.66 | 10.55 | 9.16 | 3.66 | 9.58 | 510.0 | -3.25 | -234.3 | -348.09 | 7.00 | 0.0 | -36.36 | 125.62 | -6.42 | -50.2 | 60.98 | -7.3 | -63.41 |
| 21Q1 (6) | 0.60 | -0.65 | 8.41 | 3.34 | 0.6 | 485.96 | 2.42 | -79.56 | -66.94 | 7.00 | 1066.67 | 124.0 | 134.24 | -0.87 | -59.63 | 65.78 | -8.92 | -70.67 |
| 20Q4 (5) | 0.60 | -1.92 | 14.51 | 3.32 | 191.23 | 492.86 | 11.84 | -15.0 | -1.42 | 0.60 | -13.33 | -64.83 | 135.42 | -42.21 | -57.01 | 72.22 | -47.81 | -65.82 |
| 20Q3 (4) | 0.61 | 1.34 | 0.0 | 1.14 | 90.0 | 0.0 | 13.93 | 963.36 | 0.0 | 0.69 | -93.71 | 0.0 | 234.33 | -7.11 | 0.0 | 138.37 | -16.97 | 0.0 |
| 20Q2 (3) | 0.61 | 9.79 | 0.0 | 0.6 | 5.26 | 0.0 | 1.31 | -82.1 | 0.0 | 11.00 | 252.0 | 0.0 | 252.27 | -24.14 | 0.0 | 166.66 | -25.69 | 0.0 |
| 20Q1 (2) | 0.55 | 4.94 | 0.0 | 0.57 | 1.79 | 0.0 | 7.32 | -39.05 | 0.0 | 3.12 | 83.19 | 0.0 | 332.56 | 5.56 | 0.0 | 224.29 | 6.16 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 12.01 | 0.0 | 0.0 | 1.71 | 0.0 | 0.0 | 315.03 | 0.0 | 0.0 | 211.27 | 0.0 | 0.0 |
