- 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) | 0.27 | -11.47 | 7.49 | -8.66 | 18.05 | -9.57 | 26.75 | -56.57 | 1.72 | 6.09 | 335.99 | -15.37 | 244.17 | -19.85 |
| 2022 (9) | 0.30 | 18.77 | 8.2 | 77.49 | 19.96 | 22.98 | 61.60 | -31.36 | 1.62 | -6.15 | 397.03 | 1.23 | 304.65 | 5.87 |
| 2021 (8) | 0.26 | 43.34 | 4.62 | 77.69 | 16.23 | 23.52 | 89.74 | -56.26 | 1.73 | 17.8 | 392.20 | -27.16 | 287.77 | -25.69 |
| 2020 (7) | 0.18 | 42.02 | 2.6 | 154.9 | 13.14 | 9.32 | 205.18 | -33.89 | 1.47 | 111.7 | 538.43 | -12.42 | 387.27 | -15.69 |
| 2019 (6) | 0.13 | -1.87 | 1.02 | 0 | 12.02 | -23.59 | 310.37 | -63.77 | 0.69 | 0 | 614.82 | 35.05 | 459.32 | 26.95 |
| 2018 (5) | 0.13 | -8.62 | 0 | 0 | 15.73 | -16.02 | 856.56 | -58.76 | 0.00 | 0 | 455.27 | -16.06 | 361.80 | -19.64 |
| 2017 (4) | 0.14 | -38.93 | 0 | 0 | 18.73 | -20.6 | 2076.86 | 1081.31 | 0.00 | 0 | 542.39 | 94.34 | 450.21 | 172.59 |
| 2016 (3) | 0.23 | -36.91 | 0.4 | -87.34 | 23.59 | -7.45 | 175.81 | 33.25 | 0.00 | 0 | 279.09 | 48.39 | 165.16 | 83.21 |
| 2015 (2) | 0.36 | 196.5 | 3.16 | 0 | 25.49 | 96.99 | 131.94 | -69.35 | 0.00 | 0 | 188.08 | -62.65 | 90.15 | -76.19 |
| 2014 (1) | 0.12 | -37.52 | 0 | 0 | 12.94 | 4.27 | 430.49 | 75.19 | 0.00 | 0 | 503.50 | 66.01 | 378.65 | 66.59 |
| 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) | 0.25 | -0.08 | -10.03 | 3.5 | -43.91 | -55.86 | 30.07 | -19.04 | 3.4 | 2.83 | -27.81 | -56.21 | 632.83 | 99.24 | 81.22 | 513.12 | 121.9 | 96.03 |
| 24Q2 (19) | 0.25 | -22.76 | -26.21 | 6.24 | -9.3 | -23.44 | 37.14 | -4.03 | 25.01 | 3.92 | -4.86 | -43.02 | 317.62 | 31.56 | 19.13 | 231.24 | 28.6 | 10.46 |
| 24Q1 (18) | 0.33 | 20.78 | 18.71 | 6.88 | -8.14 | -16.2 | 38.70 | 76.87 | 48.33 | 4.12 | -59.67 | -62.01 | 241.42 | -28.15 | -46.18 | 179.81 | -26.36 | -48.67 |
| 23Q4 (17) | 0.27 | -3.47 | -11.47 | 7.49 | -5.55 | -8.66 | 21.88 | -24.76 | -37.5 | 10.23 | 58.09 | 13.5 | 335.99 | -3.78 | -15.37 | 244.17 | -6.72 | -19.85 |
| 23Q3 (16) | 0.28 | -18.05 | -4.32 | 7.93 | -2.7 | 2.06 | 29.08 | -2.12 | -61.41 | 6.47 | -6.06 | 51.28 | 349.20 | 30.98 | -24.29 | 261.75 | 25.04 | -23.15 |
| 23Q2 (15) | 0.34 | 24.25 | 3.84 | 8.15 | -0.73 | 15.44 | 29.71 | 13.88 | -54.7 | 6.89 | -36.56 | 4.54 | 266.61 | -40.56 | -21.38 | 209.34 | -40.24 | -16.83 |
| 23Q1 (14) | 0.27 | -9.92 | 6.98 | 8.21 | 0.12 | 60.04 | 26.09 | -25.48 | -71.66 | 10.86 | 20.47 | 110.56 | 448.56 | 12.98 | 7.25 | 350.31 | 14.99 | 15.15 |
| 22Q4 (13) | 0.30 | 4.32 | 18.77 | 8.2 | 5.53 | 77.49 | 35.01 | -53.54 | -66.53 | 9.01 | 110.71 | 102.88 | 397.03 | -13.92 | 1.23 | 304.65 | -10.55 | 5.87 |
| 22Q3 (12) | 0.29 | -11.06 | 22.61 | 7.77 | 10.06 | 78.62 | 75.35 | 14.88 | -27.57 | 4.28 | -35.08 | -6.59 | 461.21 | 36.0 | 3.53 | 340.60 | 35.33 | 9.7 |
| 22Q2 (11) | 0.33 | 28.01 | 55.94 | 7.06 | 37.62 | 82.43 | 65.59 | -28.75 | 9.79 | 6.59 | 27.77 | -35.31 | 339.12 | -18.92 | -36.34 | 251.69 | -17.26 | -31.85 |
| 22Q1 (10) | 0.26 | 0.0 | 27.32 | 5.13 | 11.04 | 64.42 | 92.05 | -12.0 | 26.49 | 5.16 | 16.07 | -50.42 | 418.25 | 6.64 | -15.12 | 304.21 | 5.71 | -12.95 |
| 21Q4 (9) | 0.26 | 7.69 | 43.34 | 4.62 | 6.21 | 77.69 | 104.60 | 0.55 | -35.59 | 4.44 | -2.98 | -21.41 | 392.20 | -11.96 | -27.16 | 287.77 | -7.32 | -25.69 |
| 21Q3 (8) | 0.24 | 13.12 | 53.35 | 4.35 | 12.4 | 135.14 | 104.03 | 74.14 | -34.95 | 4.58 | -55.04 | -28.22 | 445.47 | -16.37 | -21.1 | 310.49 | -15.93 | -22.86 |
| 21Q2 (7) | 0.21 | 4.52 | 20.64 | 3.87 | 24.04 | 163.27 | 59.74 | -17.91 | -86.51 | 10.18 | -2.07 | 488.88 | 532.67 | 8.1 | 24.57 | 369.31 | 5.68 | 15.79 |
| 21Q1 (6) | 0.20 | 12.58 | 29.12 | 3.12 | 20.0 | 109.4 | 72.77 | -55.19 | -34.84 | 10.40 | 84.0 | 18.66 | 492.75 | -8.48 | -5.38 | 349.45 | -9.77 | -10.5 |
| 20Q4 (5) | 0.18 | 15.21 | 42.02 | 2.6 | 40.54 | 154.9 | 162.40 | 1.54 | 136.49 | 5.65 | -11.4 | -16.88 | 538.43 | -4.63 | -12.42 | 387.27 | -3.78 | -15.69 |
| 20Q3 (4) | 0.16 | -11.01 | 0.0 | 1.85 | 25.85 | 0.0 | 159.93 | -63.88 | 0.0 | 6.38 | 268.87 | 0.0 | 564.57 | 32.04 | 0.0 | 402.49 | 26.19 | 0.0 |
| 20Q2 (3) | 0.17 | 11.87 | 0.0 | 1.47 | -1.34 | 0.0 | 442.82 | 296.51 | 0.0 | 1.73 | -80.27 | 0.0 | 427.59 | -17.89 | 0.0 | 318.95 | -18.31 | 0.0 |
| 20Q1 (2) | 0.16 | 23.83 | 0.0 | 1.49 | 46.08 | 0.0 | 111.68 | 62.63 | 0.0 | 8.76 | 28.89 | 0.0 | 520.74 | -15.3 | 0.0 | 390.46 | -14.99 | 0.0 |
| 19Q4 (1) | 0.13 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 68.67 | 0.0 | 0.0 | 6.80 | 0.0 | 0.0 | 614.82 | 0.0 | 0.0 | 459.32 | 0.0 | 0.0 |
