- 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) | 0.50 | 20.24 | 5.86 | 20.58 | 3.2 | -20.0 | -15.72 | 0 | 0.00 | 0 | 206.17 | -33.44 | 177.59 | -32.44 |
| 2022 (9) | 0.42 | 11.53 | 4.86 | 9.46 | 4.0 | -6.54 | -13.23 | 0 | 0.00 | 0 | 309.76 | -29.57 | 262.88 | -27.47 |
| 2021 (8) | 0.37 | 146.65 | 4.44 | 1918.18 | 4.28 | -7.96 | -42.13 | 0 | 0.00 | 0 | 439.82 | -44.69 | 362.46 | -40.71 |
| 2020 (7) | 0.15 | 2.03 | 0.22 | -60.71 | 4.65 | -21.85 | -62.29 | 0 | 0.00 | 0 | 795.26 | 4.92 | 611.34 | -0.66 |
| 2019 (6) | 0.15 | 19.85 | 0.56 | 0 | 5.95 | -10.66 | -75.16 | 0 | 0.00 | 0 | 757.95 | -7.2 | 615.43 | -8.21 |
| 2018 (5) | 0.12 | -43.39 | 0 | 0 | 6.66 | 4.72 | 37.91 | 1584.89 | 0.00 | 0 | 816.74 | 96.13 | 670.50 | 83.4 |
| 2017 (4) | 0.22 | -4.18 | 2.47 | 3428.57 | 6.36 | -9.14 | 2.25 | -90.88 | 0.00 | 0 | 416.42 | -49.99 | 365.60 | -51.98 |
| 2016 (3) | 0.23 | -33.75 | 0.07 | -56.25 | 7.0 | 8.7 | 24.67 | -2.18 | 0.00 | 0 | 832.66 | -36.34 | 761.41 | -36.57 |
| 2015 (2) | 0.34 | 117.76 | 0.16 | -71.43 | 6.44 | -1.68 | 25.22 | 0 | 0.04 | -95.19 | 1307.93 | 91.35 | 1200.38 | 92.44 |
| 2014 (1) | 0.16 | -10.04 | 0.56 | 0 | 6.55 | 13.91 | -124.66 | 0 | 0.84 | 0 | 683.53 | 34.32 | 623.76 | 77.58 |
| 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) | 0.51 | 4.11 | 10.07 | 5.97 | 4.37 | 2.58 | -11.32 | -1084.35 | -65.74 | 353.00 | 0.0 | -7.59 | 215.07 | 0.49 | -8.84 | 170.41 | -1.31 | -13.14 |
| 24Q2 (19) | 0.49 | -0.67 | 10.35 | 5.72 | -0.87 | 7.32 | 1.15 | 1377.78 | 113.02 | 353.00 | -7.59 | -7.59 | 214.02 | 0.93 | -18.38 | 172.68 | -3.35 | -20.13 |
| 24Q1 (18) | 0.49 | -1.28 | 11.75 | 5.77 | -1.54 | 7.25 | -0.09 | 99.7 | 99.42 | 382.00 | 0.0 | 0.0 | 212.05 | 2.85 | -20.07 | 178.67 | 0.61 | -19.24 |
| 23Q4 (17) | 0.50 | 7.82 | 20.24 | 5.86 | 0.69 | 20.58 | -30.40 | -345.1 | -17.28 | 382.00 | 0.0 | 0.0 | 206.17 | -12.61 | -33.44 | 177.59 | -9.48 | -32.44 |
| 23Q3 (16) | 0.46 | 4.37 | 14.16 | 5.82 | 9.19 | 19.26 | -6.83 | 22.65 | -228.63 | 382.00 | 0.0 | 0.0 | 235.93 | -10.02 | -30.83 | 196.18 | -9.26 | -33.27 |
| 23Q2 (15) | 0.44 | 0.59 | 10.88 | 5.33 | -0.93 | 9.0 | -8.83 | 42.74 | 31.87 | 382.00 | 0.0 | 15984.21 | 262.21 | -1.16 | -24.46 | 216.19 | -2.28 | -27.0 |
| 23Q1 (14) | 0.44 | 6.22 | 12.65 | 5.38 | 10.7 | 9.57 | -15.42 | 40.51 | 22.28 | 382.00 | 0.0 | 15984.21 | 265.28 | -14.36 | -27.3 | 221.24 | -15.84 | -27.74 |
| 22Q4 (13) | 0.42 | 2.37 | 11.53 | 4.86 | -0.41 | 9.46 | -25.92 | -588.14 | 68.12 | 382.00 | 0.0 | 15984.21 | 309.76 | -9.19 | -29.57 | 262.88 | -10.59 | -27.47 |
| 22Q3 (12) | 0.41 | 1.37 | 18.6 | 4.88 | -0.2 | 8.93 | 5.31 | 140.97 | 121.59 | 382.00 | 15984.21 | 15984.21 | 341.10 | -1.74 | -37.63 | 294.00 | -0.73 | -28.71 |
| 22Q2 (11) | 0.40 | 2.2 | 23.34 | 4.89 | -0.41 | 22.56 | -12.96 | 34.68 | 67.21 | 2.38 | 0.0 | 0.0 | 347.13 | -4.87 | -53.03 | 296.17 | -3.27 | -46.41 |
| 22Q1 (10) | 0.39 | 5.16 | 26.95 | 4.91 | 10.59 | 23.68 | -19.84 | 75.6 | -24.86 | 2.38 | 0.0 | 0.0 | 364.90 | -17.03 | -55.61 | 306.18 | -15.53 | -49.98 |
| 21Q4 (9) | 0.37 | 8.86 | 146.65 | 4.44 | -0.89 | 1918.18 | -81.31 | -230.53 | 26.38 | 2.38 | 0.0 | 0.0 | 439.82 | -19.58 | -44.69 | 362.46 | -12.11 | -40.71 |
| 21Q3 (8) | 0.34 | 5.43 | 63.04 | 4.48 | 12.28 | 176.54 | -24.60 | 37.77 | 75.68 | 2.38 | 0.0 | 0.0 | 546.93 | -26.0 | 8.58 | 412.41 | -25.37 | 4.25 |
| 21Q2 (7) | 0.32 | 5.19 | 103.58 | 3.99 | 0.5 | 652.83 | -39.53 | -148.77 | -91.43 | 2.38 | 0.0 | 0.0 | 739.09 | -10.08 | -4.5 | 552.63 | -9.72 | -7.46 |
| 21Q1 (6) | 0.31 | 104.31 | 92.45 | 3.97 | 1704.55 | 621.82 | -15.89 | 85.61 | -169.24 | 2.38 | 0.0 | 0.0 | 821.94 | 3.35 | 4.9 | 612.13 | 0.13 | -2.47 |
| 20Q4 (5) | 0.15 | -28.04 | 2.03 | 0.22 | -86.42 | -60.71 | -110.44 | -9.18 | 39.08 | 2.38 | 0.0 | 0 | 795.26 | 57.87 | 4.92 | 611.34 | 54.53 | -0.66 |
| 20Q3 (4) | 0.21 | 31.64 | 0.0 | 1.62 | 205.66 | 0.0 | -101.15 | -389.83 | 0.0 | 2.38 | 0.0 | 0.0 | 503.73 | -34.91 | 0.0 | 395.60 | -33.76 | 0.0 |
| 20Q2 (3) | 0.16 | -0.56 | 0.0 | 0.53 | -3.64 | 0.0 | -20.65 | -189.98 | 0.0 | 2.38 | 0.0 | 0.0 | 773.91 | -1.23 | 0.0 | 597.21 | -4.85 | 0.0 |
| 20Q1 (2) | 0.16 | 8.32 | 0.0 | 0.55 | -1.79 | 0.0 | 22.95 | 112.66 | 0.0 | 2.38 | 0 | 0.0 | 783.58 | 3.38 | 0.0 | 627.64 | 1.98 | 0.0 |
| 19Q4 (1) | 0.15 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | -181.30 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 757.95 | 0.0 | 0.0 | 615.43 | 0.0 | 0.0 |
