- 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) | 0.58 | -0.56 | 4.37 | -11.0 | 14.72 | 1.31 | -1.51 | 0 | 28.36 | 0.0 | 122.44 | -24.11 | 105.11 | -22.66 |
| 2022 (9) | 0.59 | 0.57 | 4.91 | -11.69 | 14.53 | 6.6 | 1.05 | -77.37 | 28.36 | 106.73 | 161.33 | -5.89 | 135.90 | -9.81 |
| 2021 (8) | 0.58 | 6.47 | 5.56 | -3.47 | 13.63 | -2.01 | 4.64 | 0 | 13.72 | 255.3 | 171.42 | 32.64 | 150.69 | 26.05 |
| 2020 (7) | 0.55 | -9.57 | 5.76 | -11.66 | 13.91 | -48.04 | -1.09 | 0 | 3.86 | 0.0 | 129.24 | -6.04 | 119.55 | -2.81 |
| 2019 (6) | 0.61 | -7.21 | 6.52 | -11.77 | 26.77 | 2.18 | 7.40 | -4.02 | 3.86 | -40.12 | 137.55 | -8.91 | 123.01 | 0.66 |
| 2018 (5) | 0.65 | 4.22 | 7.39 | 73.47 | 26.2 | 63.04 | 7.71 | -55.12 | 6.45 | 411.49 | 151.00 | 5.91 | 122.20 | -11.09 |
| 2017 (4) | 0.63 | -1.63 | 4.26 | 42.0 | 16.07 | -18.34 | 17.18 | 0.41 | 1.26 | 0 | 142.58 | 11.2 | 137.44 | 13.02 |
| 2016 (3) | 0.64 | -6.5 | 3.0 | -8.81 | 19.68 | 17.0 | 17.11 | 63.89 | 0.00 | 0 | 128.22 | -5.31 | 121.61 | -2.48 |
| 2015 (2) | 0.68 | 1.05 | 3.29 | -3.52 | 16.82 | 15.36 | 10.44 | 46.63 | 2.87 | 12.84 | 135.41 | -1.53 | 124.70 | -2.91 |
| 2014 (1) | 0.67 | -17.57 | 3.41 | -29.4 | 14.58 | -12.33 | 7.12 | 52.79 | 2.54 | 0 | 137.51 | 52.35 | 128.44 | 53.12 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.56 | -4.78 | -3.76 | 4.05 | -11.96 | -9.8 | -7.69 | -599.09 | -1283.08 | 137.00 | 0.0 | 26.85 | 120.48 | 1.25 | -12.88 | 108.49 | 2.23 | -8.14 |
| 24Q1 (19) | 0.59 | 0.55 | 0.74 | 4.6 | 5.26 | -3.77 | -1.10 | 72.91 | -168.32 | 137.00 | 26.85 | 73.42 | 118.99 | -2.82 | -17.13 | 106.12 | 0.96 | -11.56 |
| 23Q4 (18) | 0.58 | -0.14 | -0.56 | 4.37 | 1.16 | -11.0 | -4.06 | 11.16 | 27.37 | 108.00 | 0.0 | 10.2 | 122.44 | -9.36 | -24.11 | 105.11 | -10.13 | -22.66 |
| 23Q3 (17) | 0.58 | 0.66 | 2.37 | 4.32 | -3.79 | -11.11 | -4.57 | -803.08 | -381.05 | 108.00 | 0.0 | 10.2 | 135.08 | -2.32 | -17.18 | 116.96 | -0.97 | -15.2 |
| 23Q2 (16) | 0.58 | -0.33 | 0.68 | 4.49 | -6.07 | -10.2 | 0.65 | -59.63 | -67.34 | 108.00 | 36.71 | 10.2 | 138.29 | -3.68 | -15.71 | 118.10 | -1.58 | -16.08 |
| 23Q1 (15) | 0.58 | -0.75 | 0.48 | 4.78 | -2.65 | -10.99 | 1.61 | 128.8 | -80.99 | 79.00 | -19.39 | 199.05 | 143.58 | -11.0 | -14.35 | 119.99 | -11.71 | -19.45 |
| 22Q4 (14) | 0.59 | 2.81 | 0.57 | 4.91 | 1.03 | -11.69 | -5.59 | -488.42 | -190.6 | 98.00 | 0.0 | 157.14 | 161.33 | -1.09 | -5.89 | 135.90 | -1.46 | -9.81 |
| 22Q3 (13) | 0.57 | -1.01 | -0.78 | 4.86 | -2.8 | -12.75 | -0.95 | -147.74 | -114.73 | 98.00 | 0.0 | 300.0 | 163.10 | -0.59 | 10.54 | 137.92 | -2.0 | 6.64 |
| 22Q2 (12) | 0.58 | -0.52 | -0.14 | 5.0 | -6.89 | -14.82 | 1.99 | -76.51 | -48.71 | 98.00 | 270.98 | 59.35 | 164.06 | -2.14 | 12.25 | 140.73 | -5.53 | 4.22 |
| 22Q1 (11) | 0.58 | -0.67 | 9.54 | 5.37 | -3.42 | 16.99 | 8.47 | 37.28 | 386.78 | 26.42 | -30.69 | -49.68 | 167.64 | -2.21 | 33.89 | 148.97 | -1.14 | 28.87 |
| 21Q4 (10) | 0.58 | 1.43 | 6.47 | 5.56 | -0.18 | -3.47 | 6.17 | -4.34 | 257.0 | 38.11 | 55.56 | -67.57 | 171.42 | 16.18 | 32.64 | 150.69 | 16.52 | 26.05 |
| 21Q3 (9) | 0.57 | -0.36 | 3.36 | 5.57 | -5.11 | -7.32 | 6.45 | 66.24 | 262.88 | 24.50 | -60.16 | -79.15 | 147.55 | 0.96 | 1.76 | 129.33 | -4.22 | -0.53 |
| 21Q2 (8) | 0.58 | 9.12 | -0.91 | 5.87 | 27.89 | -4.71 | 3.88 | 122.99 | 424.32 | 61.50 | 17.14 | -47.66 | 146.15 | 16.72 | 3.35 | 135.03 | 16.81 | 6.22 |
| 21Q1 (7) | 0.53 | -3.45 | -11.52 | 4.59 | -20.31 | -26.09 | 1.74 | 144.27 | -26.27 | 52.50 | -55.32 | -16.0 | 125.21 | -3.12 | -11.21 | 115.60 | -3.3 | -9.1 |
| 20Q4 (6) | 0.55 | -1.53 | -9.57 | 5.76 | -4.16 | -11.66 | -3.93 | 0.76 | 52.13 | 117.50 | 0.0 | 211.26 | 129.24 | -10.87 | -6.04 | 119.55 | -8.05 | -2.81 |
| 20Q3 (5) | 0.56 | -4.48 | -7.87 | 6.01 | -2.44 | -10.16 | -3.96 | -635.14 | -245.59 | 117.50 | 0.0 | 211.26 | 145.00 | 2.54 | 0.17 | 130.02 | 2.28 | 5.81 |
| 20Q2 (4) | 0.58 | -2.56 | 0.0 | 6.16 | -0.81 | 0.0 | 0.74 | -68.64 | 0.0 | 117.50 | 88.0 | 0.0 | 141.41 | 0.28 | 0.0 | 127.12 | -0.04 | 0.0 |
| 20Q1 (3) | 0.60 | -1.32 | 0.0 | 6.21 | -4.75 | 0.0 | 2.36 | 128.75 | 0.0 | 62.50 | 65.56 | 0.0 | 141.02 | 2.52 | 0.0 | 127.17 | 3.38 | 0.0 |
| 19Q4 (2) | 0.61 | 0.31 | 0.0 | 6.52 | -2.54 | 0.0 | -8.21 | -401.84 | 0.0 | 37.75 | 0.0 | 0.0 | 137.55 | -4.98 | 0.0 | 123.01 | 0.11 | 0.0 |
| 19Q3 (1) | 0.60 | 0.0 | 0.0 | 6.69 | 0.0 | 0.0 | 2.72 | 0.0 | 0.0 | 37.75 | 0.0 | 0.0 | 144.76 | 0.0 | 0.0 | 122.88 | 0.0 | 0.0 |
