- 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) | 0.73 | 6.41 | 111.85 | 14.18 | 52.69 | -34.73 | -0.10 | 0 | 0.89 | 0.0 | 76.61 | 20.49 | 31.40 | 25.0 |
| 2022 (9) | 0.69 | 12.54 | 97.96 | 69.69 | 80.73 | -20.39 | 4.57 | -78.72 | 0.89 | -69.05 | 63.58 | -59.19 | 25.12 | -62.12 |
| 2021 (8) | 0.61 | -10.08 | 57.73 | -20.86 | 101.41 | 54.75 | 21.48 | 164.21 | 2.89 | -67.15 | 155.78 | 2.14 | 66.32 | -26.45 |
| 2020 (7) | 0.68 | 7.68 | 72.95 | 4.27 | 65.53 | -0.23 | 8.13 | 66.26 | 8.79 | 21.65 | 152.51 | 30.9 | 90.17 | 84.17 |
| 2019 (6) | 0.63 | -3.7 | 69.96 | 5.92 | 65.68 | 9.59 | 4.89 | -18.77 | 7.23 | -12.77 | 116.51 | -2.75 | 48.96 | -11.06 |
| 2018 (5) | 0.65 | 21.01 | 66.05 | 52.96 | 59.93 | 41.28 | 6.02 | -52.22 | 8.28 | 144.21 | 119.81 | -12.71 | 55.05 | 1.38 |
| 2017 (4) | 0.54 | 65.48 | 43.18 | 249.92 | 42.42 | 21.58 | 12.60 | -58.73 | 3.39 | 0 | 137.25 | -42.47 | 54.30 | -55.19 |
| 2016 (3) | 0.33 | 5.83 | 12.34 | 13.31 | 34.89 | 0.37 | 30.53 | -16.26 | 0.00 | 0 | 238.58 | -19.73 | 121.18 | -31.08 |
| 2015 (2) | 0.31 | -0.96 | 10.89 | -0.82 | 34.76 | -5.36 | 36.46 | 6.17 | 0.19 | -62.92 | 297.22 | 28.95 | 175.82 | -3.15 |
| 2014 (1) | 0.31 | 17.84 | 10.98 | 84.23 | 36.73 | 8.41 | 34.34 | -15.46 | 0.51 | 0 | 230.49 | 9.52 | 181.53 | 25.57 |
| 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) | 0.65 | -1.41 | -11.61 | 104.63 | -1.85 | -15.7 | 2.34 | -4.88 | 148.94 | 23.11 | -12.66 | -34.13 | 85.78 | 0.13 | -0.09 | 42.44 | 10.58 | 0.98 |
| 24Q2 (19) | 0.66 | -2.6 | -8.87 | 106.6 | -6.52 | -4.37 | 2.46 | 26.8 | 336.54 | 26.46 | -46.59 | -24.58 | 85.67 | -3.86 | -1.68 | 38.38 | -9.61 | 7.69 |
| 24Q1 (18) | 0.68 | -6.99 | -3.52 | 114.04 | 1.96 | 2.82 | 1.94 | 6366.67 | 561.9 | 49.54 | 41.2 | 41.2 | 89.11 | 16.32 | -6.41 | 42.46 | 35.22 | 3.86 |
| 23Q4 (17) | 0.73 | -1.03 | 6.41 | 111.85 | -9.88 | 14.18 | 0.03 | -96.81 | -91.67 | 35.09 | 0.0 | 0.0 | 76.61 | -10.77 | 20.49 | 31.40 | -25.29 | 25.0 |
| 23Q3 (16) | 0.74 | 1.65 | 6.35 | 124.11 | 11.34 | 24.6 | 0.94 | 190.38 | -72.67 | 35.09 | 0.0 | 0.0 | 85.86 | -1.46 | -15.88 | 42.03 | 17.93 | -10.67 |
| 23Q2 (15) | 0.73 | 3.11 | 8.45 | 111.47 | 0.5 | 45.81 | -1.04 | -147.62 | -107.2 | 35.09 | 0.0 | 275.64 | 87.13 | -8.49 | -28.12 | 35.64 | -12.82 | -27.07 |
| 23Q1 (14) | 0.70 | 2.58 | 7.26 | 110.91 | 13.22 | 73.19 | -0.42 | -216.67 | -105.12 | 35.09 | 0.0 | 37.1 | 95.21 | 49.75 | -28.58 | 40.88 | 62.74 | -16.99 |
| 22Q4 (13) | 0.69 | -1.08 | 12.54 | 97.96 | -1.66 | 69.69 | 0.36 | -89.53 | -97.19 | 35.09 | 0.0 | 62.45 | 63.58 | -37.71 | -59.19 | 25.12 | -46.61 | -62.12 |
| 22Q3 (12) | 0.69 | 3.66 | 18.67 | 99.61 | 30.29 | 45.8 | 3.44 | -76.19 | -63.33 | 35.09 | 275.64 | 40.11 | 102.07 | -15.8 | -41.23 | 47.05 | -3.72 | -52.78 |
| 22Q2 (11) | 0.67 | 1.98 | 7.88 | 76.45 | 19.38 | 3.0 | 14.45 | 76.0 | -64.54 | 9.34 | -63.5 | 66.27 | 121.22 | -9.07 | -17.51 | 48.87 | -0.77 | -46.93 |
| 22Q1 (10) | 0.66 | 7.62 | -3.77 | 64.04 | 10.93 | -15.26 | 8.21 | -36.01 | -65.55 | 25.59 | 18.49 | 215.85 | 133.31 | -14.42 | 3.17 | 49.25 | -25.74 | -30.78 |
| 21Q4 (9) | 0.61 | 4.31 | -10.08 | 57.73 | -15.5 | -20.86 | 12.83 | 36.78 | 70.84 | 21.60 | -13.75 | -33.55 | 155.78 | -10.31 | 2.14 | 66.32 | -33.45 | -26.45 |
| 21Q3 (8) | 0.58 | -5.77 | -14.19 | 68.32 | -7.95 | -8.64 | 9.38 | -76.98 | 26.93 | 25.04 | 345.78 | -21.36 | 173.68 | 18.19 | 52.3 | 99.65 | 8.22 | 42.09 |
| 21Q2 (7) | 0.62 | -9.03 | -3.0 | 74.22 | -1.79 | 2.36 | 40.75 | 71.0 | 498.38 | 5.62 | -30.67 | -75.71 | 146.95 | 13.73 | 27.39 | 92.08 | 29.42 | 49.02 |
| 21Q1 (6) | 0.68 | 0.56 | 3.5 | 75.57 | 3.59 | 3.45 | 23.83 | 217.31 | 140.71 | 8.10 | -75.07 | -42.83 | 129.21 | -15.28 | 8.07 | 71.15 | -21.09 | 6.1 |
| 20Q4 (5) | 0.68 | -0.45 | 7.68 | 72.95 | -2.45 | 4.27 | 7.51 | 1.62 | 85.43 | 32.50 | 2.08 | -3.52 | 152.51 | 33.73 | 30.9 | 90.17 | 28.58 | 84.17 |
| 20Q3 (4) | 0.68 | 6.52 | 0.0 | 74.78 | 3.13 | 0.0 | 7.39 | 8.52 | 0.0 | 31.84 | 37.68 | 0.0 | 114.04 | -1.14 | 0.0 | 70.13 | 13.5 | 0.0 |
| 20Q2 (3) | 0.64 | -2.93 | 0.0 | 72.51 | -0.74 | 0.0 | 6.81 | -31.21 | 0.0 | 23.13 | 63.19 | 0.0 | 115.35 | -3.52 | 0.0 | 61.79 | -7.86 | 0.0 |
| 20Q1 (2) | 0.66 | 4.62 | 0.0 | 73.05 | 4.42 | 0.0 | 9.90 | 144.44 | 0.0 | 14.17 | -57.93 | 0.0 | 119.56 | 2.62 | 0.0 | 67.06 | 36.97 | 0.0 |
| 19Q4 (1) | 0.63 | 0.0 | 0.0 | 69.96 | 0.0 | 0.0 | 4.05 | 0.0 | 0.0 | 33.69 | 0.0 | 0.0 | 116.51 | 0.0 | 0.0 | 48.96 | 0.0 | 0.0 |
