- 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) | 0.55 | -1.98 | 0.06 | -25.0 | 245.35 | 1.53 | 36.66 | 29.54 | 0.01 | -38.27 | 23.66 | -11.62 | 17.83 | -3.26 |
| 2022 (9) | 0.56 | -2.79 | 0.08 | -97.65 | 241.65 | 13.99 | 28.30 | 8.51 | 0.01 | -97.29 | 26.77 | -17.17 | 18.43 | -25.54 |
| 2021 (8) | 0.58 | 1.34 | 3.41 | -51.63 | 211.99 | 15.48 | 26.08 | 23.9 | 0.31 | -57.16 | 32.32 | 4.94 | 24.75 | 8.65 |
| 2020 (7) | 0.57 | -8.26 | 7.05 | -58.01 | 183.58 | -19.95 | 21.05 | -10.39 | 0.71 | -45.3 | 30.80 | 10.91 | 22.78 | 8.12 |
| 2019 (6) | 0.62 | 20.05 | 16.79 | 13891.67 | 229.32 | 0.76 | 23.49 | -96.98 | 1.30 | 8618.96 | 27.77 | 11.12 | 21.07 | 0.43 |
| 2018 (5) | 0.52 | 12.99 | 0.12 | 0 | 227.59 | 15.21 | 778.61 | 330.67 | 0.01 | 0 | 24.99 | -41.9 | 20.98 | -37.39 |
| 2017 (4) | 0.46 | 16.91 | 0 | 0 | 197.55 | 9.29 | 180.79 | 168.0 | 0.00 | 0 | 43.01 | 55.78 | 33.51 | 86.06 |
| 2016 (3) | 0.39 | -8.18 | 8.8 | -39.31 | 180.75 | -12.09 | 67.46 | 82.18 | 0.00 | 0 | 27.61 | 47.73 | 18.01 | 34.1 |
| 2015 (2) | 0.43 | -8.06 | 14.5 | 3.57 | 205.6 | -27.34 | 37.03 | 19.84 | 0.00 | 0 | 18.69 | -40.36 | 13.43 | -30.16 |
| 2014 (1) | 0.47 | -5.7 | 14.0 | 16.67 | 282.95 | -7.19 | 30.90 | -52.98 | 0.00 | 0 | 31.34 | -1.26 | 19.23 | -10.06 |
| 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) | 0.56 | -4.42 | -0.36 | 0.05 | 0.0 | -16.67 | 32.22 | 7.01 | -29.22 | 0.02 | -9.9 | -8.59 | 16.07 | -34.65 | -28.29 | 9.23 | -53.73 | -44.23 |
| 24Q2 (19) | 0.58 | 8.28 | -0.92 | 0.05 | -16.67 | -28.57 | 30.11 | -6.61 | -11.93 | 0.02 | -23.27 | -39.31 | 24.59 | 9.48 | 3.1 | 19.95 | 35.25 | 19.32 |
| 24Q1 (18) | 0.54 | -3.04 | -10.69 | 0.06 | 0.0 | -14.29 | 32.24 | -8.59 | 0.97 | 0.02 | 15.25 | -23.16 | 22.46 | -5.07 | -50.3 | 14.75 | -17.27 | -62.92 |
| 23Q4 (17) | 0.55 | -0.7 | -1.98 | 0.06 | 0.0 | -25.0 | 35.27 | -22.52 | 10.36 | 0.02 | 14.71 | -39.87 | 23.66 | 5.58 | -11.62 | 17.83 | 7.73 | -3.26 |
| 23Q3 (16) | 0.56 | -4.96 | -2.06 | 0.06 | -14.29 | -25.0 | 45.52 | 33.14 | 21.32 | 0.02 | -40.17 | -41.31 | 22.41 | -6.04 | -12.84 | 16.55 | -1.02 | -7.7 |
| 23Q2 (15) | 0.59 | -2.4 | -2.87 | 0.07 | 0.0 | -84.09 | 34.19 | 7.08 | 66.46 | 0.03 | -2.86 | -85.81 | 23.85 | -47.22 | -13.37 | 16.72 | -57.97 | -17.31 |
| 23Q1 (14) | 0.60 | 6.41 | -3.66 | 0.07 | -12.5 | -97.81 | 31.93 | -0.09 | 22.48 | 0.03 | -9.8 | -97.6 | 45.19 | 68.81 | -14.49 | 39.78 | 115.84 | -17.69 |
| 22Q4 (13) | 0.56 | -0.77 | -2.79 | 0.08 | 0.0 | -97.65 | 31.96 | -14.82 | 22.22 | 0.03 | 11.96 | -97.37 | 26.77 | 4.12 | -17.17 | 18.43 | 2.79 | -25.54 |
| 22Q3 (12) | 0.57 | -5.75 | -2.85 | 0.08 | -81.82 | -98.71 | 37.52 | 82.67 | 32.81 | 0.03 | -85.54 | -98.61 | 25.71 | -6.61 | -11.04 | 17.93 | -11.33 | -16.68 |
| 22Q2 (11) | 0.60 | -3.19 | 10.51 | 0.44 | -86.21 | -93.31 | 20.54 | -21.21 | 7.71 | 0.20 | -83.56 | -94.06 | 27.53 | -47.91 | -20.43 | 20.22 | -58.16 | -15.26 |
| 22Q1 (10) | 0.62 | 7.37 | 2.1 | 3.19 | -6.45 | -53.97 | 26.07 | -0.31 | -15.05 | 1.23 | -1.2 | -46.89 | 52.85 | 63.52 | -1.84 | 48.33 | 95.27 | 2.42 |
| 21Q4 (9) | 0.58 | -0.84 | 1.34 | 3.41 | -45.09 | -51.63 | 26.15 | -7.43 | 4.85 | 1.24 | -40.78 | -54.87 | 32.32 | 11.83 | 4.94 | 24.75 | 15.01 | 8.65 |
| 21Q3 (8) | 0.59 | 7.21 | -0.36 | 6.21 | -5.62 | -41.64 | 28.25 | 48.14 | -6.46 | 2.09 | -38.22 | -11.24 | 28.90 | -16.47 | -2.56 | 21.52 | -9.81 | -8.77 |
| 21Q2 (7) | 0.55 | -10.56 | -9.9 | 6.58 | -5.05 | -32.65 | 19.07 | -37.86 | 5.07 | 3.39 | 46.93 | 6.68 | 34.60 | -35.74 | 16.19 | 23.86 | -49.44 | 7.0 |
| 21Q1 (6) | 0.61 | 6.58 | 0.03 | 6.93 | -1.7 | -64.79 | 30.69 | 23.06 | 119.06 | 2.31 | -16.05 | -63.22 | 53.84 | 74.81 | 123.77 | 47.19 | 107.16 | 138.69 |
| 20Q4 (5) | 0.57 | -2.5 | -8.26 | 7.05 | -33.74 | -58.01 | 24.94 | -17.42 | 43.58 | 2.75 | 16.48 | -55.21 | 30.80 | 3.84 | 10.91 | 22.78 | -3.43 | 8.12 |
| 20Q3 (4) | 0.59 | -3.05 | 0.0 | 10.64 | 8.9 | 0.0 | 30.20 | 66.39 | 0.0 | 2.36 | -25.75 | 0.0 | 29.66 | -0.4 | 0.0 | 23.59 | 5.78 | 0.0 |
| 20Q2 (3) | 0.61 | -0.7 | 0.0 | 9.77 | -50.36 | 0.0 | 18.15 | 29.55 | 0.0 | 3.18 | -49.35 | 0.0 | 29.78 | 23.77 | 0.0 | 22.30 | 12.8 | 0.0 |
| 20Q1 (2) | 0.61 | -2.26 | 0.0 | 19.68 | 17.21 | 0.0 | 14.01 | -19.34 | 0.0 | 6.27 | 2.26 | 0.0 | 24.06 | -13.36 | 0.0 | 19.77 | -6.17 | 0.0 |
| 19Q4 (1) | 0.62 | 0.0 | 0.0 | 16.79 | 0.0 | 0.0 | 17.37 | 0.0 | 0.0 | 6.13 | 0.0 | 0.0 | 27.77 | 0.0 | 0.0 | 21.07 | 0.0 | 0.0 |
