- 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) | 0.49 | 63.97 | 3.78 | 88.06 | 8.89 | -53.75 | -77.53 | 0 | 22.22 | 0.0 | 219.40 | -50.57 | 123.12 | -60.53 |
| 2022 (9) | 0.30 | 1.3 | 2.01 | 0 | 19.22 | 15.57 | 4.94 | 0 | 22.22 | 0 | 443.89 | 37.6 | 311.92 | 72.57 |
| 2021 (8) | 0.29 | -12.52 | 0 | 0 | 16.63 | -36.43 | -28.08 | 0 | 0.00 | 0 | 322.60 | 4.58 | 180.75 | -27.08 |
| 2020 (7) | 0.33 | -23.47 | 0 | 0 | 26.16 | 6.78 | 179.13 | 137.95 | 0.00 | 0 | 308.46 | 33.27 | 247.86 | 60.93 |
| 2019 (6) | 0.44 | -19.47 | 0 | 0 | 24.5 | -32.99 | 75.28 | -11.52 | 0.00 | 0 | 231.46 | 31.44 | 154.02 | 30.45 |
| 2018 (5) | 0.54 | 5.51 | 0.65 | -13.33 | 36.56 | 85.96 | 85.08 | -9.65 | 0.00 | 0 | 176.10 | -1.41 | 118.07 | -1.05 |
| 2017 (4) | 0.51 | 4.43 | 0.75 | 0 | 19.66 | 36.34 | 94.17 | 250.86 | 0.00 | 0 | 178.62 | -1.35 | 119.32 | -8.16 |
| 2016 (3) | 0.49 | 43.23 | 0 | 0 | 14.42 | -5.19 | 26.84 | 0 | 0.00 | 0 | 181.07 | -27.21 | 129.92 | -31.74 |
| 2015 (2) | 0.34 | -27.33 | 0.35 | 1650.0 | 15.21 | -36.94 | -5.25 | 0 | 0.00 | 0 | 248.77 | 35.02 | 190.33 | 50.07 |
| 2014 (1) | 0.47 | -8.33 | 0.02 | -88.24 | 24.12 | 2.81 | 47.01 | 39.5 | 0.00 | 0 | 184.24 | 9.26 | 126.83 | 7.88 |
| 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) | 0.56 | -18.87 | 57.62 | 2.7 | -61.15 | 35.0 | 96.71 | 81.62 | 386.97 | 0.64 | -10.96 | -91.08 | 176.08 | 25.88 | -48.84 | 118.42 | 45.89 | -47.65 |
| 24Q2 (19) | 0.70 | 0.42 | 97.47 | 6.95 | 52.08 | 247.5 | 53.25 | 247.92 | 154.3 | 0.72 | -89.99 | -89.99 | 139.88 | 0.69 | -60.44 | 81.17 | 47.93 | -67.14 |
| 24Q1 (18) | 0.69 | 42.83 | 143.84 | 4.57 | 20.9 | 128.5 | -36.00 | 47.04 | 70.73 | 7.14 | 0.0 | 0.0 | 138.92 | -36.68 | -72.23 | 54.87 | -55.43 | -84.03 |
| 23Q4 (17) | 0.49 | 35.46 | 63.97 | 3.78 | 89.0 | 88.06 | -67.98 | -101.72 | -1096.83 | 7.14 | 0.0 | 0.0 | 219.40 | -36.25 | -50.57 | 123.12 | -45.57 | -60.53 |
| 23Q3 (16) | 0.36 | 1.65 | -8.95 | 2.0 | 0.0 | -29.58 | -33.70 | 65.64 | -212.26 | 7.14 | 0.0 | 0.0 | 344.15 | -2.66 | 20.19 | 226.20 | -8.42 | 22.16 |
| 23Q2 (15) | 0.35 | 24.0 | -12.25 | 2.0 | 0.0 | -15.61 | -98.07 | 20.27 | -327.51 | 7.14 | 0.0 | -82.14 | 353.57 | -29.33 | 26.97 | 247.00 | -28.09 | 42.89 |
| 23Q1 (14) | 0.28 | -3.95 | -19.19 | 2.0 | -0.5 | -24.24 | -123.00 | -2065.49 | -592.2 | 7.14 | 0.0 | -82.14 | 500.31 | 12.71 | 48.01 | 343.50 | 10.12 | 59.89 |
| 22Q4 (13) | 0.30 | -24.78 | 1.3 | 2.01 | -29.23 | 0 | -5.68 | -118.92 | 93.21 | 7.14 | 0.0 | 0 | 443.89 | 55.02 | 37.6 | 311.92 | 68.45 | 72.57 |
| 22Q3 (12) | 0.39 | -2.04 | 6.61 | 2.84 | 19.83 | 0 | 30.02 | 230.86 | -4.06 | 7.14 | -82.14 | 0 | 286.34 | 2.83 | 4.83 | 185.17 | 7.12 | 16.31 |
| 22Q2 (11) | 0.40 | 14.19 | 24.37 | 2.37 | -10.23 | 0 | -22.94 | -191.8 | -18.86 | 40.00 | 0.0 | 0 | 278.47 | -17.62 | -12.57 | 172.86 | -19.54 | -26.89 |
| 22Q1 (10) | 0.35 | 20.4 | 16.61 | 2.64 | 0 | 1550.0 | 24.99 | 129.87 | 151.09 | 40.00 | 0 | 0 | 338.03 | 4.78 | -5.23 | 214.84 | 18.86 | -19.36 |
| 21Q4 (9) | 0.29 | -20.84 | -12.52 | 0 | 0 | 0 | -83.67 | -367.4 | -225.05 | 0.00 | 0 | 0 | 322.60 | 18.11 | 4.58 | 180.75 | 13.53 | -27.08 |
| 21Q3 (8) | 0.37 | 14.28 | 3.02 | 0 | 0 | -100.0 | 31.29 | 262.12 | -90.09 | 0.00 | 0 | -100.0 | 273.14 | -14.24 | -6.76 | 159.21 | -32.67 | -35.94 |
| 21Q2 (7) | 0.32 | 7.06 | -32.62 | 0 | -100.0 | -100.0 | -19.30 | 60.54 | -107.49 | 0.00 | 0 | -100.0 | 318.49 | -10.71 | 49.65 | 236.45 | -11.25 | 41.33 |
| 21Q1 (6) | 0.30 | -9.67 | -21.68 | 0.16 | 0 | 0 | -48.91 | -173.1 | -143.31 | 0.00 | 0 | 0 | 356.70 | 15.64 | 35.06 | 266.41 | 7.48 | 38.13 |
| 20Q4 (5) | 0.33 | -6.78 | 0 | 0 | -100.0 | 0 | 66.91 | -78.8 | 0 | 0.00 | -100.0 | 0 | 308.46 | 5.29 | 0 | 247.86 | -0.27 | 0 |
| 20Q3 (4) | 0.36 | -25.25 | 0.0 | 0.16 | 0.0 | 0.0 | 315.64 | 22.54 | 0.0 | 0.24 | -7.35 | 0.0 | 292.95 | 37.65 | 0.0 | 248.53 | 48.55 | 0.0 |
| 20Q2 (3) | 0.48 | 24.44 | 0.0 | 0.16 | 0 | 0.0 | 257.58 | 128.07 | 0.0 | 0.25 | 0 | 0.0 | 212.83 | -19.41 | 0.0 | 167.30 | -13.26 | 0.0 |
| 20Q1 (2) | 0.39 | 0 | 0.0 | 0 | 0 | 0.0 | 112.94 | 0 | 0.0 | 0.00 | 0 | 0.0 | 264.10 | 0 | 0.0 | 192.87 | 0 | 0.0 |
