- 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) | 0.69 | 0.86 | 67.0 | -4.01 | 410.72 | -10.91 | -2.06 | 0 | 12.56 | 0.0 | 111.08 | 4.25 | 81.27 | 0.49 |
| 2022 (9) | 0.68 | -0.6 | 69.8 | 88.19 | 461.0 | -5.1 | 4.00 | -44.21 | 12.56 | 0.0 | 106.55 | -16.81 | 80.87 | -21.02 |
| 2021 (8) | 0.69 | -8.67 | 37.09 | 229.69 | 485.79 | 10.73 | 7.17 | 9.3 | 12.56 | 647.49 | 128.08 | -14.36 | 102.39 | -13.82 |
| 2020 (7) | 0.75 | -0.16 | 11.25 | -42.01 | 438.7 | 12.82 | 6.56 | 41.99 | 1.68 | -76.34 | 149.56 | 6.06 | 118.81 | 8.58 |
| 2019 (6) | 0.75 | 8.63 | 19.4 | 10.1 | 388.84 | 12.4 | 4.62 | 0 | 7.10 | 0 | 141.02 | -12.5 | 109.42 | -15.45 |
| 2018 (5) | 0.69 | 24.6 | 17.62 | 382.74 | 345.94 | 17.61 | -69.49 | 0 | 0.00 | 0 | 161.17 | -3.57 | 129.42 | -11.5 |
| 2017 (4) | 0.56 | 29.1 | 3.65 | 254.37 | 294.15 | 14.26 | -87.13 | 0 | 0.00 | 0 | 167.13 | -23.12 | 146.24 | -25.13 |
| 2016 (3) | 0.43 | 1.46 | 1.03 | 0 | 257.43 | 12.51 | 703.91 | -99.48 | 0.00 | 0 | 217.38 | -2.1 | 195.33 | -3.44 |
| 2015 (2) | 0.42 | -27.5 | 0 | 0 | 228.8 | 15.06 | 135235.00 | 0 | 0.00 | 0 | 222.04 | 38.77 | 202.29 | 40.42 |
| 2014 (1) | 0.59 | -1.21 | 0 | 0 | 198.85 | 21.93 | 0.00 | 0 | 0.00 | 0 | 160.01 | 0.95 | 144.06 | 2.57 |
| 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) | 0.69 | 2.07 | 2.01 | 70.65 | 7.86 | 10.25 | -1.32 | -414.29 | 8.97 | 273.75 | 0.0 | 0.0 | 107.29 | 1.91 | 4.34 | 83.73 | 2.22 | 9.31 |
| 24Q2 (19) | 0.68 | -0.44 | -4.16 | 65.5 | -7.5 | -17.85 | 0.42 | -54.35 | 137.5 | 273.75 | 0.0 | 0.0 | 105.28 | 0.78 | 3.91 | 81.91 | 4.09 | 4.07 |
| 24Q1 (18) | 0.68 | -0.8 | -4.23 | 70.81 | 5.69 | -19.86 | 0.92 | 116.49 | 936.36 | 273.75 | 0.0 | 0.0 | 104.46 | -5.96 | -0.55 | 78.69 | -3.17 | -0.06 |
| 23Q4 (17) | 0.69 | 1.19 | 0.86 | 67.0 | 4.56 | -4.01 | -5.58 | -284.83 | -392.15 | 273.75 | 0.0 | 0.0 | 111.08 | 8.02 | 4.25 | 81.27 | 6.1 | 0.49 |
| 23Q3 (16) | 0.68 | -4.1 | 1.84 | 64.08 | -19.63 | 39.64 | -1.45 | -29.46 | -145.03 | 273.75 | 0.0 | 2854.14 | 102.83 | 1.49 | -12.56 | 76.60 | -2.68 | -13.0 |
| 23Q2 (15) | 0.71 | -0.52 | 3.73 | 79.73 | -9.77 | 119.88 | -1.12 | -918.18 | -113.91 | 273.75 | 0.0 | 2854.14 | 101.32 | -3.54 | -19.25 | 78.71 | -0.04 | -17.35 |
| 23Q1 (14) | 0.71 | 4.48 | 6.73 | 88.36 | 26.59 | 141.82 | -0.11 | -105.76 | -103.35 | 273.75 | 0.0 | 2854.14 | 105.04 | -1.42 | -19.66 | 78.74 | -2.63 | -24.37 |
| 22Q4 (13) | 0.68 | 2.17 | -0.6 | 69.8 | 52.1 | 88.19 | 1.91 | -40.68 | 506.38 | 273.75 | 2854.14 | 2854.14 | 106.55 | -9.4 | -16.81 | 80.87 | -8.15 | -21.02 |
| 22Q3 (12) | 0.67 | -2.32 | -10.71 | 45.89 | 26.56 | 175.78 | 3.22 | -60.0 | -60.87 | 9.27 | 0.0 | 0.0 | 117.60 | -6.28 | -18.81 | 88.05 | -7.54 | -25.27 |
| 22Q2 (11) | 0.68 | 2.36 | -11.2 | 36.26 | -0.77 | 103.71 | 8.05 | 145.43 | 13.7 | 9.27 | 0.0 | 55.68 | 125.48 | -4.03 | -9.24 | 95.23 | -8.53 | -18.4 |
| 22Q1 (10) | 0.67 | -2.69 | -10.07 | 36.54 | -1.48 | 239.91 | 3.28 | 797.87 | -78.05 | 9.27 | 0.0 | 238.54 | 130.75 | 2.08 | -13.54 | 104.11 | 1.68 | -15.65 |
| 21Q4 (9) | 0.69 | -8.22 | -8.67 | 37.09 | 122.9 | 229.69 | -0.47 | -105.71 | -110.93 | 9.27 | 0.0 | -36.77 | 128.08 | -11.58 | -14.36 | 102.39 | -13.1 | -13.82 |
| 21Q3 (8) | 0.75 | -2.87 | 1.34 | 16.64 | -6.52 | -8.82 | 8.23 | 16.24 | 100.24 | 9.27 | 55.68 | -38.52 | 144.85 | 4.77 | 3.65 | 117.83 | 0.97 | 5.43 |
| 21Q2 (7) | 0.77 | 3.67 | 2.73 | 17.8 | 65.58 | 13.02 | 7.08 | -52.61 | 8.92 | 5.95 | 117.46 | -69.95 | 138.25 | -8.58 | 0.6 | 116.70 | -5.44 | 2.14 |
| 21Q1 (6) | 0.74 | -1.18 | -1.72 | 10.75 | -4.44 | -42.36 | 14.94 | 247.44 | 39.89 | 2.74 | -81.32 | -75.48 | 151.23 | 1.12 | 8.24 | 123.42 | 3.88 | 5.69 |
| 20Q4 (5) | 0.75 | 1.84 | -0.16 | 11.25 | -38.36 | -42.01 | 4.30 | 4.62 | 22.16 | 14.66 | -2.78 | -56.67 | 149.56 | 7.02 | 6.06 | 118.81 | 6.31 | 8.58 |
| 20Q3 (4) | 0.74 | -1.53 | 0.0 | 18.25 | 15.87 | 0.0 | 4.11 | -36.77 | 0.0 | 15.07 | -23.91 | 0.0 | 139.75 | 1.7 | 0.0 | 111.76 | -2.18 | 0.0 |
| 20Q2 (3) | 0.75 | -0.82 | 0.0 | 15.75 | -15.55 | 0.0 | 6.50 | -39.14 | 0.0 | 19.81 | 77.44 | 0.0 | 137.42 | -1.65 | 0.0 | 114.25 | -2.17 | 0.0 |
| 20Q1 (2) | 0.76 | 0.39 | 0.0 | 18.65 | -3.87 | 0.0 | 10.68 | 203.41 | 0.0 | 11.17 | -66.99 | 0.0 | 139.72 | -0.92 | 0.0 | 116.78 | 6.73 | 0.0 |
| 19Q4 (1) | 0.75 | 0.0 | 0.0 | 19.4 | 0.0 | 0.0 | 3.52 | 0.0 | 0.0 | 33.82 | 0.0 | 0.0 | 141.02 | 0.0 | 0.0 | 109.42 | 0.0 | 0.0 |
