- 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) | 0.52 | 9.51 | 33.88 | 36.45 | 20.35 | 19.71 | 1.44 | 0 | 189.64 | -89.6 | 198.89 | 0.77 | 92.71 | -18.49 |
| 2022 (9) | 0.48 | 2.04 | 24.83 | 0.28 | 17.0 | -1.62 | -4.02 | 0 | 1824.00 | 0.0 | 197.37 | 5.53 | 113.74 | 31.95 |
| 2021 (8) | 0.47 | 4.77 | 24.76 | 0.0 | 17.28 | 20.25 | -4.60 | 0 | 1824.00 | 0.0 | 187.03 | 3.1 | 86.20 | 23.35 |
| 2020 (7) | 0.44 | -10.7 | 24.76 | -4.4 | 14.37 | -4.96 | 0.08 | 0 | 1824.00 | 0.0 | 181.41 | -6.85 | 69.88 | -12.65 |
| 2019 (6) | 0.50 | 19.29 | 25.9 | 19.35 | 15.12 | -21.74 | -0.78 | 0 | 1824.00 | 0.0 | 194.74 | -21.27 | 80.00 | -28.48 |
| 2018 (5) | 0.42 | 3.09 | 21.7 | 5.29 | 19.32 | -5.62 | 0.00 | 0 | 1824.00 | 4288.73 | 247.35 | -1.68 | 111.85 | -10.33 |
| 2017 (4) | 0.40 | 0.95 | 20.61 | 21.81 | 20.47 | 10.83 | 1.10 | -42.71 | 41.56 | 137.58 | 251.58 | -13.96 | 124.74 | -11.82 |
| 2016 (3) | 0.40 | 12.83 | 16.92 | 12.35 | 18.47 | 15.65 | 1.92 | 0 | 17.49 | -93.82 | 292.40 | 4.09 | 141.46 | -23.38 |
| 2015 (2) | 0.36 | -10.61 | 15.06 | -8.23 | 15.97 | -22.02 | -0.47 | 0 | 283.00 | 3088.36 | 280.90 | 2.02 | 184.63 | -15.66 |
| 2014 (1) | 0.40 | 8.48 | 16.41 | 109.58 | 20.48 | 17.16 | 3.25 | -73.79 | 8.88 | 0 | 275.34 | 4.35 | 218.92 | 18.71 |
| 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) | 0.50 | -2.91 | -6.46 | 29.58 | -3.9 | -9.43 | 2.75 | -41.86 | 143.36 | 110.95 | 193.04 | -95.52 | 188.27 | 6.8 | 23.14 | 83.15 | 0.1 | 28.81 |
| 24Q2 (19) | 0.52 | -1.39 | -1.39 | 30.78 | -3.87 | -0.23 | 4.73 | 14.25 | 311.3 | 37.86 | -33.16 | -98.47 | 176.29 | 8.06 | 7.74 | 83.07 | 1.74 | 8.7 |
| 24Q1 (18) | 0.52 | 0.56 | 8.27 | 32.02 | -5.49 | 23.92 | 4.14 | 216.03 | 78.45 | 56.65 | -97.71 | -66.42 | 163.14 | -17.97 | -2.11 | 81.65 | -11.93 | -6.48 |
| 23Q4 (17) | 0.52 | -2.84 | 9.51 | 33.88 | 3.74 | 36.45 | 1.31 | 15.93 | 143.23 | 2478.00 | 0.0 | 133.22 | 198.89 | 30.09 | 0.77 | 92.71 | 43.63 | -18.49 |
| 23Q3 (16) | 0.54 | 2.35 | 21.01 | 32.66 | 5.87 | 45.28 | 1.13 | -1.74 | 221.51 | 2478.00 | 0.0 | 133.22 | 152.89 | -6.56 | -45.82 | 64.55 | -15.53 | -56.57 |
| 23Q2 (15) | 0.52 | 8.27 | 15.01 | 30.85 | 19.39 | 30.33 | 1.15 | -50.43 | 115.25 | 2478.00 | 1368.95 | 133.22 | 163.63 | -1.81 | -33.79 | 76.42 | -12.47 | -32.62 |
| 23Q1 (14) | 0.48 | 1.7 | 3.18 | 25.84 | 4.07 | 7.13 | 2.32 | 176.57 | 148.23 | 168.69 | -84.12 | -84.12 | 166.65 | -15.56 | 2.13 | 87.31 | -23.24 | 35.05 |
| 22Q4 (13) | 0.48 | 7.36 | 2.04 | 24.83 | 10.45 | 0.28 | -3.03 | -225.81 | 49.33 | 1062.50 | 0.0 | 0.0 | 197.37 | -30.06 | 5.53 | 113.74 | -23.47 | 31.95 |
| 22Q3 (12) | 0.44 | -2.72 | -0.87 | 22.48 | -5.03 | -5.31 | -0.93 | 87.67 | 86.9 | 1062.50 | 0.0 | 0.0 | 282.19 | 14.18 | 63.12 | 148.62 | 31.04 | 120.83 |
| 22Q2 (11) | 0.46 | -2.86 | -0.98 | 23.67 | -1.87 | -8.5 | -7.54 | -56.76 | -271.43 | 1062.50 | 0.0 | 0.0 | 247.14 | 51.46 | 41.47 | 113.42 | 75.44 | 58.39 |
| 22Q1 (10) | 0.47 | 0.58 | 7.13 | 24.12 | -2.58 | -1.79 | -4.81 | 19.57 | -40.23 | 1062.50 | 0.0 | 0.0 | 163.17 | -12.76 | -12.69 | 64.65 | -25.0 | -3.78 |
| 21Q4 (9) | 0.47 | 4.3 | 4.77 | 24.76 | 4.3 | 0.0 | -5.98 | 15.77 | -1962.07 | 1062.50 | 0.0 | 0.0 | 187.03 | 8.11 | 3.1 | 86.20 | 28.08 | 23.35 |
| 21Q3 (8) | 0.45 | -2.83 | -7.67 | 23.74 | -8.23 | -9.04 | -7.10 | -249.75 | -522.81 | 1062.50 | 0.0 | 0.0 | 173.00 | -0.97 | 17.66 | 67.30 | -6.02 | 53.44 |
| 21Q2 (7) | 0.46 | 5.1 | -3.73 | 25.87 | 5.33 | 7.3 | -2.03 | 40.82 | -313.68 | 1062.50 | 0.0 | 0.0 | 174.69 | -6.52 | -27.5 | 71.61 | 6.58 | -17.55 |
| 21Q1 (6) | 0.44 | -1.64 | -15.27 | 24.56 | -0.81 | -3.95 | -3.43 | -1082.76 | -597.1 | 1062.50 | 0.0 | 840.7 | 186.88 | 3.02 | 16.94 | 67.19 | -3.85 | 32.6 |
| 20Q4 (5) | 0.44 | -8.08 | -10.7 | 24.76 | -5.13 | -4.4 | -0.29 | 74.56 | -115.68 | 1062.50 | 0.0 | 840.7 | 181.41 | 23.38 | -6.85 | 69.88 | 59.33 | -12.65 |
| 20Q3 (4) | 0.48 | 1.32 | 0.0 | 26.1 | 8.25 | 0.0 | -1.14 | -220.0 | 0.0 | 1062.50 | 0.0 | 0.0 | 147.03 | -38.98 | 0.0 | 43.86 | -49.5 | 0.0 |
| 20Q2 (3) | 0.48 | -7.5 | 0.0 | 24.11 | -5.71 | 0.0 | 0.95 | 37.68 | 0.0 | 1062.50 | 840.7 | 0.0 | 240.96 | 50.78 | 0.0 | 86.85 | 71.4 | 0.0 |
| 20Q1 (2) | 0.52 | 3.66 | 0.0 | 25.57 | -1.27 | 0.0 | 0.69 | -62.7 | 0.0 | 112.95 | 0.0 | 0.0 | 159.81 | -17.94 | 0.0 | 50.67 | -36.66 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 25.9 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 112.95 | 0.0 | 0.0 | 194.74 | 0.0 | 0.0 | 80.00 | 0.0 | 0.0 |
