- 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) | 0.42 | -16.89 | 5.18 | -5.3 | 9.61 | 20.28 | 13.76 | 0 | 1.74 | 2251.3 | 142.89 | 38.61 | 119.39 | 49.89 |
| 2022 (9) | 0.51 | -8.24 | 5.47 | 134.76 | 7.99 | -15.27 | -0.62 | 0 | 0.07 | 0.0 | 103.09 | -41.14 | 79.65 | -40.45 |
| 2021 (8) | 0.56 | 12.29 | 2.33 | -14.96 | 9.43 | 17.88 | -3.00 | 0 | 0.07 | 0.0 | 175.14 | 26.61 | 133.76 | 95.01 |
| 2020 (7) | 0.50 | -0.28 | 2.74 | -1.08 | 8.0 | -10.71 | -4.18 | 0 | 0.07 | 0.0 | 138.33 | -3.43 | 68.59 | -15.97 |
| 2019 (6) | 0.50 | 9.53 | 2.77 | -25.74 | 8.96 | -4.78 | -2.84 | 0 | 0.07 | 0.0 | 143.25 | -4.32 | 81.63 | -7.84 |
| 2018 (5) | 0.45 | -39.03 | 3.73 | -61.47 | 9.41 | -6.18 | 12.88 | 0 | 0.07 | -99.25 | 149.71 | 59.93 | 88.57 | 120.49 |
| 2017 (4) | 0.75 | 11.24 | 9.68 | 41.73 | 10.03 | -12.17 | -1.26 | 0 | 9.89 | 0.0 | 93.61 | -4.63 | 40.17 | -30.36 |
| 2016 (3) | 0.67 | -0.59 | 6.83 | 7.39 | 11.42 | 4.48 | 1.91 | -43.99 | 9.89 | 181.24 | 98.15 | -1.66 | 57.68 | -4.58 |
| 2015 (2) | 0.67 | 0.43 | 6.36 | 9.09 | 10.93 | -1.89 | 3.41 | -1.45 | 3.52 | 22.58 | 99.81 | 2.74 | 60.45 | 4.91 |
| 2014 (1) | 0.67 | -3.47 | 5.83 | 2.64 | 11.14 | -10.23 | 3.46 | 48.5 | 2.87 | 0 | 97.15 | 10.16 | 57.62 | 22.13 |
| 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) | 0.36 | -4.33 | -25.28 | 5.07 | 3.89 | -13.04 | 19.45 | -66.37 | -16.81 | 6.79 | 160.1 | 39.1 | 225.18 | 8.94 | 76.96 | 198.58 | 10.37 | 85.26 |
| 24Q2 (19) | 0.37 | -1.0 | -24.1 | 4.88 | 8.69 | -15.57 | 57.84 | 25.22 | 209.14 | 2.61 | -14.87 | 58.3 | 206.71 | 7.06 | 82.65 | 179.93 | 7.57 | 90.56 |
| 24Q1 (18) | 0.38 | -11.01 | -26.06 | 4.49 | -13.32 | -19.1 | 46.19 | 162.59 | 2305.73 | 3.07 | -55.92 | -77.29 | 193.07 | 35.12 | 77.41 | 167.27 | 40.1 | 86.39 |
| 23Q4 (17) | 0.42 | -11.35 | -16.89 | 5.18 | -11.15 | -5.3 | 17.59 | -24.76 | 310.66 | 6.95 | 42.51 | 943.18 | 142.89 | 12.29 | 38.61 | 119.39 | 11.38 | 49.89 |
| 23Q3 (16) | 0.48 | -2.82 | -6.35 | 5.83 | 0.87 | 8.57 | 23.38 | 24.96 | 1669.13 | 4.88 | 196.0 | 632.0 | 127.25 | 12.44 | 22.31 | 107.19 | 13.52 | 31.22 |
| 23Q2 (15) | 0.49 | -3.56 | -9.92 | 5.78 | 4.14 | 0.87 | 18.71 | 874.48 | 874.48 | 1.65 | -87.79 | 147.3 | 113.17 | 3.99 | 11.89 | 94.42 | 5.22 | 16.83 |
| 23Q1 (14) | 0.51 | 0.02 | -8.73 | 5.55 | 1.46 | 136.17 | 1.92 | 122.99 | -69.48 | 13.50 | 1925.0 | 12050.0 | 108.83 | 5.57 | -38.1 | 89.74 | 12.67 | -35.19 |
| 22Q4 (13) | 0.51 | -0.1 | -8.24 | 5.47 | 1.86 | 134.76 | -8.35 | -460.4 | -25.38 | 0.67 | 0.0 | -80.95 | 103.09 | -0.91 | -41.14 | 79.65 | -2.5 | -40.45 |
| 22Q3 (12) | 0.51 | -6.52 | -4.78 | 5.37 | -6.28 | 129.49 | -1.49 | -177.6 | -9.56 | 0.67 | 0.0 | -80.95 | 104.04 | 2.87 | -51.41 | 81.69 | 1.08 | -40.18 |
| 22Q2 (11) | 0.55 | -2.28 | -2.37 | 5.73 | 143.83 | 136.78 | 1.92 | -69.48 | 254.84 | 0.67 | 500.0 | -80.95 | 101.14 | -42.48 | -47.67 | 80.82 | -41.63 | -35.93 |
| 22Q1 (10) | 0.56 | 0.56 | 6.95 | 2.35 | 0.86 | -10.98 | 6.29 | 194.44 | 373.48 | 0.11 | -96.83 | -96.83 | 175.82 | 0.39 | 31.72 | 138.46 | 3.51 | 97.83 |
| 21Q4 (9) | 0.56 | 3.66 | 12.29 | 2.33 | -0.43 | -14.96 | -6.66 | -389.71 | 12.14 | 3.50 | 0.0 | 0.0 | 175.14 | -18.21 | 26.61 | 133.76 | -2.05 | 95.01 |
| 21Q3 (8) | 0.54 | -4.15 | 2.36 | 2.34 | -3.31 | -23.03 | -1.36 | -9.68 | -164.76 | 3.50 | 0.0 | 0.0 | 214.13 | 10.78 | 57.54 | 136.56 | 8.25 | 53.87 |
| 21Q2 (7) | 0.56 | 7.04 | 3.99 | 2.42 | -8.33 | -25.54 | -1.24 | 46.09 | 5.34 | 3.50 | 0.0 | 0 | 193.29 | 44.81 | 46.16 | 126.15 | 80.24 | 72.48 |
| 21Q1 (6) | 0.52 | 5.58 | -0.25 | 2.64 | -3.65 | -2.94 | -2.30 | 69.66 | 73.1 | 3.50 | 0.0 | 0 | 133.48 | -3.51 | -0.75 | 69.99 | 2.04 | 9.75 |
| 20Q4 (5) | 0.50 | -5.5 | -0.28 | 2.74 | -9.87 | -1.08 | -7.58 | -460.95 | 13.96 | 3.50 | 0.0 | 0 | 138.33 | 1.77 | -3.43 | 68.59 | -22.72 | -15.97 |
| 20Q3 (4) | 0.53 | -2.63 | 0.0 | 3.04 | -6.46 | 0.0 | 2.10 | 260.31 | 0.0 | 3.50 | 0 | 0.0 | 135.92 | 2.78 | 0.0 | 88.75 | 21.34 | 0.0 |
| 20Q2 (3) | 0.54 | 2.68 | 0.0 | 3.25 | 19.49 | 0.0 | -1.31 | 84.68 | 0.0 | 0.00 | 0 | 0.0 | 132.25 | -1.67 | 0.0 | 73.14 | 14.69 | 0.0 |
| 20Q1 (2) | 0.53 | 5.55 | 0.0 | 2.72 | -1.81 | 0.0 | -8.55 | 2.95 | 0.0 | 0.00 | 0 | 0.0 | 134.49 | -6.12 | 0.0 | 63.77 | -21.88 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 2.77 | 0.0 | 0.0 | -8.81 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 143.25 | 0.0 | 0.0 | 81.63 | 0.0 | 0.0 |
