- 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) | 0.48 | -7.21 | 0.2 | -97.02 | 76.29 | 8.52 | 54.82 | -4.28 | 0.00 | 0 | 207.38 | 18.39 | 164.15 | 13.75 |
| 2022 (9) | 0.52 | -0.73 | 6.72 | 1.66 | 70.3 | 18.05 | 57.27 | -2.15 | 0.00 | 0 | 175.17 | -15.42 | 144.31 | -16.99 |
| 2021 (8) | 0.52 | 21.38 | 6.61 | -67.1 | 59.55 | 5.62 | 58.53 | 33.36 | 0.09 | -93.08 | 207.10 | 25.55 | 173.84 | 29.13 |
| 2020 (7) | 0.43 | 3.53 | 20.09 | 7.61 | 56.38 | 5.94 | 43.89 | 14.3 | 1.36 | -22.5 | 164.96 | -19.53 | 134.62 | -23.4 |
| 2019 (6) | 0.41 | 2.76 | 18.67 | 16.4 | 53.22 | 9.8 | 38.40 | -76.87 | 1.76 | -0.21 | 205.00 | -14.16 | 175.75 | -17.88 |
| 2018 (5) | 0.40 | 55.6 | 16.04 | 791.11 | 48.47 | 8.19 | 166.01 | -43.08 | 1.76 | 33470.76 | 238.81 | -14.53 | 214.01 | -12.71 |
| 2017 (4) | 0.26 | -7.87 | 1.8 | -49.44 | 44.8 | -9.6 | 291.64 | 2.06 | 0.01 | -97.52 | 279.42 | 2.04 | 245.18 | 5.04 |
| 2016 (3) | 0.28 | -21.65 | 3.56 | -31.93 | 49.56 | 21.5 | 285.75 | 195.2 | 0.21 | -57.67 | 273.84 | 38.12 | 233.42 | 63.93 |
| 2015 (2) | 0.36 | 1.7 | 5.23 | -25.39 | 40.79 | 3.92 | 96.80 | 47.09 | 0.50 | -34.9 | 198.26 | -2.25 | 142.39 | -27.69 |
| 2014 (1) | 0.35 | -4.29 | 7.01 | -35.33 | 39.25 | 4.67 | 65.81 | 71.56 | 0.77 | 0 | 202.83 | -6.79 | 196.92 | -7.73 |
| 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) | 0.48 | -9.58 | -6.27 | 4.55 | 138.22 | -14.95 | 77.32 | -10.31 | 44.82 | 0.00 | 0 | 0 | 184.87 | 20.6 | 3.95 | 130.80 | 10.19 | -1.11 |
| 24Q2 (19) | 0.53 | -4.1 | -5.23 | 1.91 | -42.3 | -69.78 | 86.21 | -7.86 | 60.09 | 0.00 | 0 | 0 | 153.29 | 5.07 | 0.52 | 118.70 | 2.93 | 0.99 |
| 24Q1 (18) | 0.55 | 14.49 | -4.79 | 3.31 | 1555.0 | -65.59 | 93.56 | 83.42 | 53.43 | 0.00 | 0 | 0 | 145.90 | -29.65 | 2.37 | 115.32 | -29.75 | -0.94 |
| 23Q4 (17) | 0.48 | -5.58 | -7.21 | 0.2 | -96.26 | -97.02 | 51.01 | -4.46 | 4.51 | 0.00 | 0 | 0 | 207.38 | 16.6 | 18.39 | 164.15 | 24.1 | 13.75 |
| 23Q3 (16) | 0.51 | -8.58 | -4.21 | 5.35 | -15.35 | -26.71 | 53.39 | -0.85 | -17.89 | 0.00 | 0 | 0 | 177.85 | 16.62 | 9.67 | 132.27 | 12.53 | 4.98 |
| 23Q2 (15) | 0.55 | -3.66 | -2.67 | 6.32 | -34.3 | 6.94 | 53.85 | -11.69 | 0.47 | 0.00 | 0 | -100.0 | 152.50 | 7.0 | -0.78 | 117.54 | 0.97 | -6.53 |
| 23Q1 (14) | 0.58 | 11.58 | 11.78 | 9.62 | 43.15 | 52.46 | 60.98 | 24.93 | -3.6 | 0.00 | 0 | -100.0 | 142.52 | -18.64 | -33.54 | 116.41 | -19.33 | -35.03 |
| 22Q4 (13) | 0.52 | -2.53 | -0.73 | 6.72 | -7.95 | 1.66 | 48.81 | -24.93 | -9.98 | 0.00 | 0 | -100.0 | 175.17 | 8.02 | -15.42 | 144.31 | 14.53 | -16.99 |
| 22Q3 (12) | 0.53 | -7.1 | 8.02 | 7.3 | 23.52 | -12.47 | 65.02 | 21.31 | -2.9 | 0.00 | -100.0 | -100.0 | 162.17 | 5.51 | -17.79 | 126.00 | 0.2 | -23.61 |
| 22Q2 (11) | 0.57 | 10.63 | 4.86 | 5.91 | -6.34 | -48.92 | 53.60 | -15.27 | -8.05 | 0.11 | -52.74 | -90.85 | 153.70 | -28.33 | -10.33 | 125.75 | -29.82 | -14.46 |
| 22Q1 (10) | 0.52 | -0.9 | 21.68 | 6.31 | -4.54 | -69.25 | 63.26 | 16.67 | 17.0 | 0.23 | -49.45 | -95.5 | 214.46 | 3.55 | 24.6 | 179.17 | 3.07 | 24.54 |
| 21Q4 (9) | 0.52 | 6.06 | 21.38 | 6.61 | -20.74 | -67.1 | 54.22 | -19.03 | 9.47 | 0.46 | 33.66 | -92.76 | 207.10 | 4.98 | 25.55 | 173.84 | 5.4 | 29.13 |
| 21Q3 (8) | 0.49 | -9.82 | 13.31 | 8.34 | -27.92 | -57.27 | 66.96 | 14.87 | 7.86 | 0.34 | -71.35 | -92.72 | 197.27 | 15.09 | 21.31 | 164.94 | 12.2 | 28.3 |
| 21Q2 (7) | 0.54 | 28.38 | 12.52 | 11.57 | -43.62 | -31.58 | 58.29 | 7.8 | 48.17 | 1.20 | -76.78 | -80.48 | 171.40 | -0.42 | 19.58 | 147.00 | 2.18 | 8.19 |
| 21Q1 (6) | 0.42 | -1.14 | 7.76 | 20.52 | 2.14 | 10.68 | 54.07 | 9.17 | 68.49 | 5.17 | -18.55 | -26.24 | 172.12 | 4.34 | -27.88 | 143.87 | 6.87 | -36.62 |
| 20Q4 (5) | 0.43 | -0.99 | 3.53 | 20.09 | 2.92 | 7.61 | 49.53 | -20.22 | -38.17 | 6.35 | 34.4 | -27.1 | 164.96 | 1.45 | -19.53 | 134.62 | 4.71 | -31.14 |
| 20Q3 (4) | 0.43 | -10.45 | 0.0 | 19.52 | 15.43 | 0.0 | 62.08 | 57.8 | 0.0 | 4.72 | -23.23 | 0.0 | 162.61 | 13.44 | 0.0 | 128.56 | -5.38 | 0.0 |
| 20Q2 (3) | 0.48 | 22.95 | 0.0 | 16.91 | -8.79 | 0.0 | 39.34 | 22.59 | 0.0 | 6.15 | -12.23 | 0.0 | 143.34 | -39.94 | 0.0 | 135.87 | -40.14 | 0.0 |
| 20Q1 (2) | 0.39 | -5.03 | 0.0 | 18.54 | -0.7 | 0.0 | 32.09 | -59.94 | 0.0 | 7.01 | -19.5 | 0.0 | 238.67 | 16.42 | 0.0 | 226.99 | 16.11 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 18.67 | 0.0 | 0.0 | 80.11 | 0.0 | 0.0 | 8.71 | 0.0 | 0.0 | 205.00 | 0.0 | 0.0 | 195.50 | 0.0 | 0.0 |
