- 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 | -8.87 | 5.53 | -0.18 | 29.9 | -23.74 | 14.42 | -55.41 | 1.05 | 91.85 | 205.11 | 11.58 | 128.00 | 28.45 |
| 2022 (9) | 0.53 | -10.29 | 5.54 | -12.2 | 39.21 | -13.48 | 32.34 | -1.58 | 0.55 | -9.16 | 183.83 | 13.42 | 99.65 | -1.05 |
| 2021 (8) | 0.59 | -3.08 | 6.31 | -61.85 | 45.32 | 19.04 | 32.86 | 693.72 | 0.60 | -92.77 | 162.08 | 5.01 | 100.71 | 8.45 |
| 2020 (7) | 0.61 | -7.37 | 16.54 | -20.21 | 38.07 | -34.15 | 4.14 | -64.59 | 8.33 | 558.06 | 154.35 | 8.88 | 92.86 | 4.99 |
| 2019 (6) | 0.66 | 0.69 | 20.73 | 1.77 | 57.81 | -16.35 | 11.69 | -45.45 | 1.27 | 59.76 | 141.76 | 1.06 | 88.45 | 53.64 |
| 2018 (5) | 0.65 | -11.49 | 20.37 | -20.92 | 69.11 | 66.17 | 21.43 | 584.66 | 0.79 | -99.76 | 140.28 | 13.3 | 57.57 | 36.03 |
| 2017 (4) | 0.74 | 32.42 | 25.76 | 360.82 | 41.59 | -1.63 | 3.13 | -81.92 | 331.00 | 13599.72 | 123.81 | -23.44 | 42.32 | -54.24 |
| 2016 (3) | 0.56 | -1.84 | 5.59 | -46.66 | 42.28 | 38.53 | 17.31 | 150.14 | 2.42 | -60.87 | 161.71 | 3.27 | 92.48 | -5.49 |
| 2015 (2) | 0.57 | 4.48 | 10.48 | 7.27 | 30.52 | -17.69 | 6.92 | -73.67 | 6.17 | 353.49 | 156.59 | -7.9 | 97.85 | -14.74 |
| 2014 (1) | 0.54 | 5.57 | 9.77 | 40.37 | 37.08 | 20.35 | 26.28 | 73.69 | 1.36 | 0 | 170.03 | -3.72 | 114.77 | 7.05 |
| 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) | 0.45 | -1.1 | -9.27 | 3.5 | -4.11 | -43.46 | 18.89 | -8.08 | 2.94 | 3.64 | -10.08 | 10.78 | 212.04 | 0.08 | 6.19 | 138.86 | 3.94 | 15.13 |
| 24Q2 (19) | 0.45 | -0.9 | -14.19 | 3.65 | -7.36 | -38.76 | 20.55 | 226.19 | 718.73 | 4.05 | -85.0 | 42.59 | 211.87 | -3.1 | 15.67 | 133.59 | -1.71 | 22.67 |
| 24Q1 (18) | 0.46 | -5.09 | -9.52 | 3.94 | -28.75 | -35.73 | 6.30 | -59.22 | -70.83 | 27.00 | 745.78 | 850.28 | 218.65 | 6.6 | 13.25 | 135.92 | 6.19 | 23.98 |
| 23Q4 (17) | 0.48 | -2.47 | -8.87 | 5.53 | -10.66 | -0.18 | 15.45 | -15.8 | -32.97 | 3.19 | -2.92 | 47.47 | 205.11 | 2.72 | 11.58 | 128.00 | 6.13 | 28.45 |
| 23Q3 (16) | 0.49 | -6.46 | -15.69 | 6.19 | 3.86 | 0.16 | 18.35 | 631.08 | -63.39 | 3.29 | 15.74 | 141.39 | 199.68 | 9.01 | 21.36 | 120.61 | 10.75 | 46.11 |
| 23Q2 (15) | 0.53 | 4.49 | -13.68 | 5.96 | -2.77 | 3.47 | 2.51 | -88.38 | -84.4 | 2.84 | 0.0 | -76.81 | 183.17 | -5.13 | 18.03 | 108.90 | -0.67 | 32.97 |
| 23Q1 (14) | 0.51 | -4.41 | -11.1 | 6.13 | 10.65 | -1.61 | 21.60 | -6.29 | -46.01 | 2.84 | 31.25 | 35.77 | 193.07 | 5.03 | 15.24 | 109.63 | 10.02 | 15.89 |
| 22Q4 (13) | 0.53 | -9.76 | -10.29 | 5.54 | -10.36 | -12.2 | 23.05 | -54.01 | -83.54 | 2.16 | 58.9 | 28.24 | 183.83 | 11.73 | 13.42 | 99.65 | 20.71 | -1.05 |
| 22Q3 (12) | 0.59 | -4.23 | -1.15 | 6.18 | 7.29 | -21.27 | 50.12 | 211.5 | 78.74 | 1.36 | -88.88 | -57.29 | 164.53 | 6.02 | 3.32 | 82.55 | 0.79 | -14.3 |
| 22Q2 (11) | 0.61 | 7.62 | 1.17 | 5.76 | -7.54 | -50.85 | 16.09 | -59.79 | -58.66 | 12.25 | 485.34 | 389.09 | 155.19 | -7.37 | -0.37 | 81.90 | -13.42 | -16.71 |
| 22Q1 (10) | 0.57 | -3.53 | -2.89 | 6.23 | -1.27 | -42.69 | 40.01 | -71.43 | 333.01 | 2.09 | 23.98 | -72.0 | 167.54 | 3.37 | 4.27 | 94.60 | -6.07 | 1.76 |
| 21Q4 (9) | 0.59 | -0.57 | -3.08 | 6.31 | -19.62 | -61.85 | 140.02 | 399.36 | 556.14 | 1.69 | -47.08 | -43.17 | 162.08 | 1.78 | 5.01 | 100.71 | 4.55 | 8.45 |
| 21Q3 (8) | 0.59 | -1.98 | -10.33 | 7.85 | -33.02 | -68.65 | 28.04 | -27.95 | 409.15 | 3.19 | 27.36 | -86.71 | 159.24 | 2.23 | 13.22 | 96.33 | -2.03 | 42.25 |
| 21Q2 (7) | 0.60 | 3.3 | -9.0 | 11.72 | 7.82 | -50.04 | 38.92 | 321.21 | 2416.67 | 2.50 | -66.49 | -89.56 | 155.77 | -3.06 | 12.31 | 98.33 | 5.78 | 28.86 |
| 21Q1 (6) | 0.59 | -3.72 | -10.97 | 10.87 | -34.28 | -51.32 | 9.24 | -56.7 | 94.12 | 7.47 | 151.61 | -68.86 | 160.68 | 4.1 | 13.34 | 92.96 | 0.11 | 21.06 |
| 20Q4 (5) | 0.61 | -8.02 | -7.37 | 16.54 | -33.95 | -20.21 | 21.34 | 335.28 | 2525.0 | 2.97 | -87.62 | 0 | 154.35 | 9.74 | 8.88 | 92.86 | 37.12 | 4.99 |
| 20Q3 (4) | 0.66 | -0.53 | 0.0 | 25.04 | 6.73 | 0.0 | -9.07 | -439.88 | 0.0 | 24.00 | 0.0 | 0.0 | 140.65 | 1.41 | 0.0 | 67.72 | -11.26 | 0.0 |
| 20Q2 (3) | 0.66 | 1.06 | 0.0 | 23.46 | 5.06 | 0.0 | -1.68 | -135.29 | 0.0 | 24.00 | 0.0 | 0.0 | 138.70 | -2.17 | 0.0 | 76.31 | -0.63 | 0.0 |
| 20Q1 (2) | 0.66 | 0.17 | 0.0 | 22.33 | 7.72 | 0.0 | 4.76 | 640.91 | 0.0 | 24.00 | 0 | 0.0 | 141.77 | 0.01 | 0.0 | 76.79 | -13.18 | 0.0 |
| 19Q4 (1) | 0.66 | 0.0 | 0.0 | 20.73 | 0.0 | 0.0 | -0.88 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 141.76 | 0.0 | 0.0 | 88.45 | 0.0 | 0.0 |
