- 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) | 0.68 | -4.15 | 8.95 | 10.49 | 2.18 | -4.8 | -1.25 | 0 | 100.00 | 0.0 | 151.86 | 6.68 | 134.34 | 11.59 |
| 2022 (9) | 0.71 | 4.13 | 8.1 | 14.08 | 2.29 | 4.57 | 0.00 | 0 | 100.00 | 0.0 | 142.35 | 476.08 | 120.39 | 482.44 |
| 2021 (8) | 0.69 | 3.05 | 7.1 | 7.58 | 2.19 | 17.11 | 2.53 | 16.06 | 100.00 | -33.33 | 24.71 | -4.63 | 20.67 | -7.89 |
| 2020 (7) | 0.66 | 32.46 | 6.6 | 123.73 | 1.87 | -4.59 | 2.18 | -61.69 | 150.00 | 0 | 25.91 | -26.56 | 22.44 | -28.67 |
| 2019 (6) | 0.50 | 59.25 | 2.95 | 195.0 | 1.96 | 5.38 | 5.69 | 318.38 | 0.00 | 0 | 35.28 | -48.47 | 31.46 | -48.29 |
| 2018 (5) | 0.32 | 21.94 | 1.0 | 100.0 | 1.86 | -3.63 | 1.36 | 0 | 0.00 | 0 | 68.46 | -60.67 | 60.84 | -60.0 |
| 2017 (4) | 0.26 | 13.68 | 0.5 | 25.0 | 1.93 | -5.39 | -7.41 | 0 | 0.00 | 0 | 174.07 | -2.88 | 152.09 | -2.43 |
| 2016 (3) | 0.23 | 2.66 | 0.4 | 33.33 | 2.04 | -5.99 | -15.22 | 0 | 0.00 | 0 | 179.24 | 0.55 | 155.88 | 2.37 |
| 2015 (2) | 0.22 | 20.33 | 0.3 | 50.0 | 2.17 | 12.44 | -19.56 | 0 | 0.00 | 0 | 178.26 | -9.26 | 152.27 | -8.99 |
| 2014 (1) | 0.18 | 13.51 | 0.2 | 0.0 | 1.93 | 12.87 | -30.03 | 0 | 0.00 | 0 | 196.46 | 29.26 | 167.32 | 27.49 |
| 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) | 0.75 | 2.97 | 0.07 | 12.54 | 11.27 | 43.81 | 1.82 | 76.7 | 750.0 | 416.00 | 41.98 | 41.98 | 87.08 | -33.27 | 3.65 | 72.02 | -32.85 | 1.87 |
| 24Q2 (19) | 0.72 | 1.54 | -0.59 | 11.27 | 16.55 | 31.51 | 1.03 | 174.1 | 169.13 | 293.00 | 0.0 | 0.0 | 130.50 | 37.56 | 11.59 | 107.25 | 30.36 | 11.11 |
| 24Q1 (18) | 0.71 | 4.26 | -1.16 | 9.67 | 8.04 | 16.51 | -1.39 | -104.41 | 47.15 | 293.00 | 0.0 | 0.0 | 94.87 | -37.53 | -14.48 | 82.27 | -38.76 | -5.33 |
| 23Q4 (17) | 0.68 | -8.2 | -4.15 | 8.95 | 2.64 | 10.49 | -0.68 | -142.86 | 67.15 | 293.00 | 0.0 | 0.0 | 151.86 | 80.76 | 6.68 | 134.34 | 90.01 | 11.59 |
| 23Q3 (16) | 0.74 | 2.29 | 6.58 | 8.72 | 1.75 | 13.25 | -0.28 | 81.21 | -113.08 | 293.00 | 0.0 | 0.0 | 84.01 | -28.17 | 301.19 | 70.70 | -26.76 | 325.65 |
| 23Q2 (15) | 0.73 | 0.96 | 5.77 | 8.57 | 3.25 | 15.81 | -1.49 | 43.35 | 81.63 | 293.00 | 0.0 | 779.0 | 116.95 | 5.43 | 484.46 | 96.53 | 11.08 | 515.62 |
| 23Q1 (14) | 0.72 | 1.11 | 6.14 | 8.3 | 2.47 | 13.7 | -2.63 | -27.05 | -115.59 | 293.00 | 0.0 | 779.0 | 110.93 | -22.07 | 373.05 | 86.90 | -27.82 | 333.42 |
| 22Q4 (13) | 0.71 | 2.07 | 4.13 | 8.1 | 5.19 | 14.08 | -2.07 | -196.73 | -127.17 | 293.00 | 0.0 | 388.33 | 142.35 | 579.8 | 476.08 | 120.39 | 624.8 | 482.44 |
| 22Q3 (12) | 0.70 | 1.51 | 2.25 | 7.7 | 4.05 | 8.45 | 2.14 | 126.39 | -85.05 | 293.00 | 779.0 | 388.33 | 20.94 | 4.65 | -26.06 | 16.61 | 5.93 | -32.01 |
| 22Q2 (11) | 0.69 | 1.31 | 1.73 | 7.4 | 1.37 | 8.82 | -8.11 | -148.07 | -169.44 | 33.33 | 0.0 | -77.78 | 20.01 | -14.67 | -16.52 | 15.68 | -21.8 | -16.99 |
| 22Q1 (10) | 0.68 | -0.8 | 1.75 | 7.3 | 2.82 | 10.61 | 16.87 | 121.39 | 239.42 | 33.33 | -44.44 | -77.78 | 23.45 | -5.1 | 7.22 | 20.05 | -3.0 | 9.92 |
| 21Q4 (9) | 0.69 | 0.23 | 3.05 | 7.1 | 0.0 | 7.58 | 7.62 | -46.75 | 37.05 | 60.00 | 0.0 | -60.0 | 24.71 | -12.75 | -4.63 | 20.67 | -15.39 | -7.89 |
| 21Q3 (8) | 0.68 | 0.99 | 2.97 | 7.1 | 4.41 | 7.58 | 14.31 | 575.42 | 19.05 | 60.00 | -60.0 | 20.0 | 28.32 | 18.15 | 18.39 | 24.43 | 29.33 | 18.71 |
| 21Q2 (7) | 0.68 | 1.33 | 0.3 | 6.8 | 3.03 | 0.74 | -3.01 | 75.12 | -2050.0 | 150.00 | 0.0 | 0 | 23.97 | 9.6 | 23.37 | 18.89 | 3.56 | 17.99 |
| 21Q1 (6) | 0.67 | 0.47 | 21.51 | 6.6 | 0.0 | 76.0 | -12.10 | -317.63 | -31.66 | 150.00 | 0.0 | 0 | 21.87 | -15.59 | -5.45 | 18.24 | -18.72 | -8.06 |
| 20Q4 (5) | 0.66 | 0.15 | 32.46 | 6.6 | 0.0 | 123.73 | 5.56 | -53.74 | 42.56 | 150.00 | 200.0 | 0 | 25.91 | 8.32 | -26.56 | 22.44 | 9.04 | -28.67 |
| 20Q3 (4) | 0.66 | -1.63 | 0.0 | 6.6 | -2.22 | 0.0 | 12.02 | 8685.71 | 0.0 | 50.00 | 0 | 0.0 | 23.92 | 23.11 | 0.0 | 20.58 | 28.54 | 0.0 |
| 20Q2 (3) | 0.67 | 22.76 | 0.0 | 6.75 | 80.0 | 0.0 | -0.14 | 98.48 | 0.0 | 0.00 | 0 | 0.0 | 19.43 | -16.0 | 0.0 | 16.01 | -19.3 | 0.0 |
| 20Q1 (2) | 0.55 | 9.53 | 0.0 | 3.75 | 27.12 | 0.0 | -9.19 | -335.64 | 0.0 | 0.00 | 0 | 0.0 | 23.13 | -34.44 | 0.0 | 19.84 | -36.94 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 2.95 | 0.0 | 0.0 | 3.90 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 35.28 | 0.0 | 0.0 | 31.46 | 0.0 | 0.0 |
