- 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) | 0.31 | -20.46 | 3.16 | -21.59 | 7.08 | -30.38 | -2.66 | 0 | 0.00 | 0 | 146.06 | -3.22 | 102.49 | -14.77 |
| 2022 (9) | 0.39 | -13.65 | 4.03 | 18.53 | 10.17 | 180.17 | 0.99 | 0 | 0.00 | 0 | 150.92 | 59.47 | 120.25 | 68.63 |
| 2021 (8) | 0.45 | -9.23 | 3.4 | -5.29 | 3.63 | -80.88 | -5.78 | 0 | 0.00 | 0 | 94.64 | -21.25 | 71.31 | -12.89 |
| 2020 (7) | 0.50 | 8.75 | 3.59 | -11.36 | 18.99 | -17.65 | -2.99 | 0 | 0.00 | 0 | 120.18 | -9.4 | 81.86 | -6.67 |
| 2019 (6) | 0.46 | -25.68 | 4.05 | -2.64 | 23.06 | -35.69 | 0.03 | -98.21 | 0.00 | 0 | 132.65 | 18.98 | 87.71 | -7.62 |
| 2018 (5) | 0.62 | -9.04 | 4.16 | -23.39 | 35.86 | 4.98 | 1.68 | 0 | 0.00 | 0 | 111.49 | -3.56 | 94.94 | -3.25 |
| 2017 (4) | 0.68 | 8.77 | 5.43 | 20.13 | 34.16 | 59.48 | -0.53 | 0 | 2.50 | 0 | 115.61 | -6.11 | 98.13 | -14.97 |
| 2016 (3) | 0.62 | -24.72 | 4.52 | 113.21 | 21.42 | 41.95 | 11.05 | 119.68 | 0.00 | 0 | 123.13 | 35.46 | 115.41 | 36.39 |
| 2015 (2) | 0.83 | 1.2 | 2.12 | 96.3 | 15.09 | -4.97 | 5.03 | -60.73 | 0.00 | 0 | 90.90 | -20.47 | 84.62 | -16.26 |
| 2014 (1) | 0.82 | -2.56 | 1.08 | 44.0 | 15.88 | 27.96 | 12.81 | 0 | 0.00 | 0 | 114.29 | 3.23 | 101.05 | -2.8 |
| 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) | 0.28 | 1.24 | -21.0 | 2.95 | 9.67 | -24.74 | 22.29 | 137.13 | 251.02 | 0.65 | -73.6 | -99.01 | 164.93 | -19.7 | 17.73 | 114.87 | -23.61 | 6.56 |
| 24Q2 (19) | 0.27 | -1.19 | -23.91 | 2.69 | 2.28 | -22.25 | 9.40 | -71.51 | 422.22 | 2.47 | 543.65 | -86.7 | 205.40 | 10.99 | 44.13 | 150.37 | 12.36 | 56.0 |
| 24Q1 (18) | 0.28 | -11.24 | -25.68 | 2.63 | -16.77 | -34.41 | 32.99 | 372.87 | 1943.02 | 0.38 | -99.42 | -97.93 | 185.06 | 26.7 | 24.54 | 133.83 | 30.58 | 26.76 |
| 23Q4 (17) | 0.31 | -11.03 | -20.46 | 3.16 | -19.39 | -21.59 | -12.09 | -290.39 | -33.0 | 66.00 | 0.0 | 255.38 | 146.06 | 4.26 | -3.22 | 102.49 | -4.93 | -14.77 |
| 23Q3 (16) | 0.35 | -2.48 | -7.01 | 3.92 | 13.29 | 42.55 | 6.35 | 252.78 | -12.05 | 66.00 | 255.38 | 255.38 | 140.09 | -1.7 | -28.03 | 107.80 | 11.84 | -30.77 |
| 23Q2 (15) | 0.36 | -3.5 | -26.53 | 3.46 | -13.72 | -26.54 | 1.80 | 200.56 | -42.86 | 18.57 | 0.0 | 0 | 142.51 | -4.09 | -3.55 | 96.39 | -8.7 | -10.7 |
| 23Q1 (14) | 0.37 | -5.01 | -18.67 | 4.01 | -0.5 | -7.18 | -1.79 | 80.31 | -146.13 | 18.57 | 0.0 | 0 | 148.59 | -1.54 | 8.85 | 105.58 | -12.2 | -2.05 |
| 22Q4 (13) | 0.39 | 4.01 | -13.65 | 4.03 | 46.55 | 18.53 | -9.09 | -225.9 | -46.14 | 18.57 | 0.0 | 0 | 150.92 | -22.46 | 59.47 | 120.25 | -22.77 | 68.63 |
| 22Q3 (12) | 0.38 | -22.95 | -12.42 | 2.75 | -41.61 | -11.0 | 7.22 | 129.21 | 225.23 | 18.57 | 0 | 0 | 194.64 | 31.73 | 57.45 | 155.71 | 44.26 | 62.35 |
| 22Q2 (11) | 0.49 | 6.82 | 38.27 | 4.71 | 9.03 | 109.33 | 3.15 | -18.81 | 127.51 | 0.00 | 0 | 0 | 147.76 | 8.24 | 18.41 | 107.94 | 0.14 | 97.84 |
| 22Q1 (10) | 0.46 | 0.86 | 14.35 | 4.32 | 27.06 | 25.22 | 3.88 | 162.38 | 153.52 | 0.00 | 0 | 0 | 136.51 | 44.24 | 9.53 | 107.79 | 51.16 | 18.02 |
| 21Q4 (9) | 0.45 | 5.49 | -9.23 | 3.4 | 10.03 | -5.29 | -6.22 | -380.18 | 25.86 | 0.00 | 0 | 0 | 94.64 | -23.44 | -21.25 | 71.31 | -25.65 | -12.89 |
| 21Q3 (8) | 0.43 | 21.65 | -11.94 | 3.09 | 37.33 | -22.56 | 2.22 | 119.39 | 156.2 | 0.00 | 0 | 0 | 123.62 | -0.94 | -2.45 | 95.91 | 75.79 | -5.24 |
| 21Q2 (7) | 0.35 | -11.65 | -16.67 | 2.25 | -34.78 | -39.19 | -11.45 | -57.93 | -887.07 | 0.00 | 0 | 0 | 124.79 | 0.13 | -8.71 | 54.56 | -40.26 | -42.6 |
| 21Q1 (6) | 0.40 | -19.94 | -2.27 | 3.45 | -3.9 | 10.58 | -7.25 | 13.59 | -603.47 | 0.00 | 0 | 0 | 124.63 | 3.7 | -10.93 | 91.33 | 11.57 | -5.23 |
| 20Q4 (5) | 0.50 | 2.34 | 8.75 | 3.59 | -10.03 | -11.36 | -8.39 | -112.41 | -90.68 | 0.00 | 0 | 0 | 120.18 | -5.16 | -9.4 | 81.86 | -19.12 | -6.67 |
| 20Q3 (4) | 0.49 | 15.12 | 0.0 | 3.99 | 7.84 | 0.0 | -3.95 | -240.52 | 0.0 | 0.00 | 0 | 0.0 | 126.72 | -7.3 | 0.0 | 101.21 | 6.47 | 0.0 |
| 20Q2 (3) | 0.42 | 3.62 | 0.0 | 3.7 | 18.59 | 0.0 | -1.16 | -180.56 | 0.0 | 0.00 | 0 | 0.0 | 136.70 | -2.3 | 0.0 | 95.06 | -1.36 | 0.0 |
| 20Q1 (2) | 0.41 | -10.91 | 0.0 | 3.12 | -22.96 | 0.0 | 1.44 | 132.73 | 0.0 | 0.00 | 0 | 0.0 | 139.92 | 5.48 | 0.0 | 96.37 | 9.87 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 4.05 | 0.0 | 0.0 | -4.40 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 132.65 | 0.0 | 0.0 | 87.71 | 0.0 | 0.0 |
