- 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) | 0.82 | 2.06 | 63.41 | -2.28 | 46.55 | 22.95 | -0.44 | 0 | 0.05 | 0.0 | 63.14 | -31.15 | 38.18 | -18.19 |
| 2022 (9) | 0.81 | 6.65 | 64.89 | 16.42 | 37.86 | -34.18 | -2.53 | 0 | 0.05 | 0.0 | 91.70 | 261.31 | 46.67 | 201.49 |
| 2021 (8) | 0.76 | 0.34 | 55.74 | 270.86 | 57.52 | 64.16 | 3.89 | 678.0 | 0.05 | 71.38 | 25.38 | -58.73 | 15.48 | -58.77 |
| 2020 (7) | 0.75 | 7.85 | 15.03 | 38.65 | 35.04 | 24.83 | 0.50 | 0 | 0.03 | 0.0 | 61.50 | -33.87 | 37.55 | -48.66 |
| 2019 (6) | 0.70 | 3.08 | 10.84 | 32.36 | 28.07 | -12.39 | -3.42 | 0 | 0.03 | 0.0 | 93.00 | -60.55 | 73.14 | -56.09 |
| 2018 (5) | 0.68 | 3.5 | 8.19 | -11.94 | 32.04 | -7.43 | -0.02 | 0 | 0.03 | 0.0 | 235.73 | -28.47 | 166.55 | -45.42 |
| 2017 (4) | 0.66 | 29.61 | 9.3 | -57.36 | 34.61 | 22.25 | 10.85 | 1.97 | 0.03 | -98.56 | 329.56 | 339.59 | 305.16 | 398.55 |
| 2016 (3) | 0.51 | 2.91 | 21.81 | 18.73 | 28.31 | 45.33 | 10.64 | 4.31 | 2.06 | -56.13 | 74.97 | -27.91 | 61.21 | -23.17 |
| 2015 (2) | 0.49 | 4.89 | 18.37 | 41.42 | 19.48 | -16.68 | 10.20 | 24.54 | 4.69 | 263.45 | 103.99 | 31.38 | 79.67 | 18.27 |
| 2014 (1) | 0.47 | 15.54 | 12.99 | 77.46 | 23.38 | 0.56 | 8.19 | 90.47 | 1.29 | 0 | 79.15 | -29.15 | 67.36 | -19.87 |
| 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) | 0.82 | -5.62 | -7.74 | 62.23 | -0.05 | -9.75 | -0.17 | -126.56 | 91.33 | 79.64 | 0.0 | 55646.55 | 15.89 | -3.76 | -72.74 | 7.17 | -25.16 | -77.4 |
| 24Q2 (19) | 0.87 | 0.22 | 2.51 | 62.26 | -2.81 | -4.45 | 0.64 | 141.03 | 218.52 | 79.64 | 0.0 | 55646.55 | 16.51 | -64.05 | -75.27 | 9.58 | -61.74 | -67.15 |
| 24Q1 (18) | 0.87 | 5.44 | 6.1 | 64.06 | 1.03 | -0.05 | -1.56 | -205.41 | -90.24 | 79.64 | 0.0 | 55646.55 | 45.92 | -27.27 | -39.1 | 25.04 | -34.42 | -38.48 |
| 23Q4 (17) | 0.82 | -7.49 | 2.06 | 63.41 | -8.03 | -2.28 | 1.48 | 175.51 | 421.74 | 79.64 | 55646.55 | 55646.55 | 63.14 | 8.32 | -31.15 | 38.18 | 20.33 | -18.19 |
| 23Q3 (16) | 0.89 | 4.87 | 7.45 | 68.95 | 5.82 | 8.89 | -1.96 | -262.96 | 73.94 | 0.14 | 0.0 | 0.0 | 58.29 | -12.69 | -55.08 | 31.73 | 8.81 | -53.6 |
| 23Q2 (15) | 0.85 | 3.73 | 10.71 | 65.16 | 1.67 | 6.68 | -0.54 | 34.15 | 62.76 | 0.14 | 0.0 | 0.0 | 66.76 | -11.46 | -61.26 | 29.16 | -28.35 | -69.54 |
| 23Q1 (14) | 0.82 | 1.43 | 10.52 | 64.09 | -1.23 | 10.88 | -0.82 | -78.26 | 18.0 | 0.14 | 0.0 | 0.0 | 75.40 | -17.78 | 179.16 | 40.70 | -12.79 | 170.07 |
| 22Q4 (13) | 0.81 | -2.61 | 6.65 | 64.89 | 2.48 | 16.42 | -0.46 | 93.88 | -110.41 | 0.14 | 0.0 | 0.0 | 91.70 | -29.34 | 261.31 | 46.67 | -31.75 | 201.49 |
| 22Q3 (12) | 0.83 | 8.05 | 1.48 | 63.32 | 3.67 | 7.78 | -7.52 | -418.62 | -242.97 | 0.14 | 0.0 | -96.09 | 129.77 | -24.71 | 494.73 | 68.38 | -28.58 | 441.84 |
| 22Q2 (11) | 0.77 | 3.55 | -3.58 | 61.08 | 5.67 | 4.8 | -1.45 | -45.0 | -122.21 | 0.14 | 0.0 | -95.43 | 172.35 | 538.1 | 781.13 | 95.74 | 535.3 | 668.38 |
| 22Q1 (10) | 0.74 | -2.13 | -5.85 | 57.8 | 3.7 | 111.49 | -1.00 | -122.62 | -58.73 | 0.14 | 0.0 | -95.82 | 27.01 | 6.42 | -26.76 | 15.07 | -2.65 | -34.68 |
| 21Q4 (9) | 0.76 | -7.33 | 0.34 | 55.74 | -5.12 | 270.86 | 4.42 | -15.97 | 596.63 | 0.14 | -96.09 | -95.82 | 25.38 | 16.32 | -58.73 | 15.48 | 22.66 | -58.77 |
| 21Q3 (8) | 0.82 | 2.65 | 6.72 | 58.75 | 0.81 | 321.75 | 5.26 | -19.45 | 70.78 | 3.65 | 16.81 | 6.8 | 21.82 | 11.55 | -67.6 | 12.62 | 1.28 | -72.29 |
| 21Q2 (7) | 0.80 | 1.12 | 6.81 | 58.28 | 113.25 | 315.4 | 6.53 | 1136.51 | 8062.5 | 3.13 | -8.57 | 0 | 19.56 | -46.96 | -66.63 | 12.46 | -45.99 | -69.64 |
| 21Q1 (6) | 0.79 | 4.31 | 3.98 | 27.33 | 81.84 | 146.44 | -0.63 | 29.21 | 62.94 | 3.42 | 0.0 | 0 | 36.88 | -40.03 | -47.07 | 23.07 | -38.56 | -52.71 |
| 20Q4 (5) | 0.75 | -1.44 | 7.85 | 15.03 | 7.9 | 38.65 | -0.89 | -128.9 | 78.08 | 3.42 | 0.0 | 0 | 61.50 | -8.69 | -33.87 | 37.55 | -17.56 | -38.02 |
| 20Q3 (4) | 0.76 | 2.74 | 0.0 | 13.93 | -0.71 | 0.0 | 3.08 | 3750.0 | 0.0 | 3.42 | 0 | 0.0 | 67.35 | 14.91 | 0.0 | 45.55 | 10.99 | 0.0 |
| 20Q2 (3) | 0.74 | -1.56 | 0.0 | 14.03 | 26.51 | 0.0 | 0.08 | 104.71 | 0.0 | 0.00 | 0 | 0.0 | 58.61 | -15.89 | 0.0 | 41.04 | -15.87 | 0.0 |
| 20Q1 (2) | 0.76 | 8.2 | 0.0 | 11.09 | 2.31 | 0.0 | -1.70 | 58.13 | 0.0 | 0.00 | 0 | 0.0 | 69.68 | -25.08 | 0.0 | 48.78 | -19.48 | 0.0 |
| 19Q4 (1) | 0.70 | 0.0 | 0.0 | 10.84 | 0.0 | 0.0 | -4.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 93.00 | 0.0 | 0.0 | 60.58 | 0.0 | 0.0 |
