- 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) | 0.70 | -24.79 | 22.85 | -32.38 | 29.11 | 26.95 | 17.23 | 0 | 1.91 | -94.82 | 143.38 | 109.68 | 84.29 | 118.99 |
| 2022 (9) | 0.93 | 0.33 | 33.79 | 0.09 | 22.93 | 123.05 | -2.85 | 0 | 36.90 | 0.0 | 68.38 | 29.73 | 38.49 | 67.28 |
| 2021 (8) | 0.92 | 18.43 | 33.76 | 16.98 | 10.28 | -5.77 | -10.32 | 0 | 36.90 | 0.0 | 52.71 | -25.49 | 23.01 | -10.57 |
| 2020 (7) | 0.78 | 6.46 | 28.86 | 16.28 | 10.91 | -66.69 | -5.92 | 0 | 36.90 | 0.0 | 70.74 | -3.91 | 25.73 | -30.37 |
| 2019 (6) | 0.73 | -5.87 | 24.82 | 16.91 | 32.75 | 22.61 | -3.81 | 0 | 36.90 | 0.0 | 73.62 | -25.68 | 36.95 | -30.45 |
| 2018 (5) | 0.78 | 14.78 | 21.23 | 20.69 | 26.71 | -3.89 | -11.03 | 0 | 36.90 | 0.0 | 99.06 | 10.99 | 53.13 | 34.78 |
| 2017 (4) | 0.68 | -3.28 | 17.59 | 1.03 | 27.79 | -7.98 | -16.92 | 0 | 36.90 | 0.0 | 89.25 | -2.62 | 39.42 | -24.74 |
| 2016 (3) | 0.70 | 0.72 | 17.41 | 8.54 | 30.2 | -11.2 | 6.16 | -36.49 | 36.90 | 91.4 | 91.65 | -28.11 | 52.38 | -31.72 |
| 2015 (2) | 0.70 | 11.34 | 16.04 | 77.83 | 34.01 | -3.46 | 9.70 | 10.73 | 19.28 | 199.47 | 127.48 | 9.5 | 76.71 | 13.39 |
| 2014 (1) | 0.62 | -10.49 | 9.02 | 20.11 | 35.23 | 3.95 | 8.76 | 33.94 | 6.44 | 0 | 116.42 | 9.12 | 67.65 | 12.13 |
| 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) | 0.66 | -0.61 | -4.56 | 22.27 | -0.4 | -3.09 | 2.07 | -56.51 | -68.92 | 95.12 | 171.76 | 308.51 | 128.91 | -17.69 | -4.12 | 83.70 | -11.35 | -1.4 |
| 24Q2 (19) | 0.67 | -1.74 | -7.8 | 22.36 | -1.41 | -12.18 | 4.76 | -25.86 | -91.99 | 35.00 | 39.64 | 1522.16 | 156.62 | 2.61 | 18.24 | 94.42 | 2.89 | 10.02 |
| 24Q1 (18) | 0.68 | -2.34 | -26.12 | 22.68 | -0.74 | -31.52 | 6.42 | 979.45 | 136.9 | 25.06 | 7.65 | -68.44 | 152.63 | 6.45 | 118.7 | 91.77 | 8.87 | 136.76 |
| 23Q4 (17) | 0.70 | 0.07 | -24.79 | 22.85 | -0.57 | -32.38 | -0.73 | -110.96 | -247.62 | 23.28 | 0.0 | -82.53 | 143.38 | 6.64 | 109.68 | 84.29 | -0.71 | 118.99 |
| 23Q3 (16) | 0.70 | -3.99 | -25.15 | 22.98 | -9.74 | -33.1 | 6.66 | -88.79 | 179.83 | 23.28 | 979.15 | -82.53 | 134.45 | 1.5 | 93.45 | 84.89 | -1.08 | 113.88 |
| 23Q2 (15) | 0.72 | -21.27 | -25.72 | 25.46 | -23.13 | -26.27 | 59.39 | 2091.51 | 717.36 | 2.16 | -97.28 | 0 | 132.46 | 89.8 | 170.71 | 85.82 | 121.41 | 281.76 |
| 23Q1 (14) | 0.92 | -0.58 | -2.6 | 33.12 | -1.98 | -1.72 | 2.71 | 1390.48 | 147.46 | 79.42 | -40.42 | 0 | 69.79 | 2.06 | 44.94 | 38.76 | 0.7 | 69.41 |
| 22Q4 (13) | 0.93 | -0.4 | 0.33 | 33.79 | -1.63 | 0.09 | -0.21 | -108.82 | 96.9 | 133.31 | 0.0 | 0 | 68.38 | -1.61 | 29.73 | 38.49 | -3.02 | 67.28 |
| 22Q3 (12) | 0.93 | -4.72 | 4.15 | 34.35 | -0.52 | 6.94 | 2.38 | 124.74 | 135.05 | 133.31 | 0 | 0 | 69.50 | 42.04 | 35.14 | 39.69 | 76.56 | 104.17 |
| 22Q2 (11) | 0.98 | 3.23 | 12.91 | 34.53 | 2.46 | 11.42 | -9.62 | -68.48 | 56.15 | 0.00 | 0 | 0 | 48.93 | 1.62 | -6.26 | 22.48 | -1.75 | 47.31 |
| 22Q1 (10) | 0.94 | 2.41 | 18.69 | 33.7 | -0.18 | 13.47 | -5.71 | 15.78 | 0.0 | 0.00 | 0 | 0 | 48.15 | -8.65 | -29.4 | 22.88 | -0.56 | -2.72 |
| 21Q4 (9) | 0.92 | 3.4 | 18.43 | 33.76 | 5.11 | 16.98 | -6.78 | 0.15 | -169.05 | 0.00 | 0 | 0 | 52.71 | 2.49 | -25.49 | 23.01 | 18.36 | -10.57 |
| 21Q3 (8) | 0.89 | 3.3 | 16.56 | 32.12 | 3.65 | 16.46 | -6.79 | 69.05 | -31.84 | 0.00 | 0 | 0 | 51.43 | -1.48 | -29.43 | 19.44 | 27.39 | 9.58 |
| 21Q2 (7) | 0.86 | 8.52 | 14.71 | 30.99 | 4.34 | 14.78 | -21.94 | -284.24 | -124.56 | 0.00 | 0 | 0 | 52.20 | -23.46 | -28.25 | 15.26 | -35.12 | -17.38 |
| 21Q1 (6) | 0.80 | 2.18 | 7.84 | 29.7 | 2.91 | 19.04 | -5.71 | -126.59 | 8.64 | 0.00 | 0 | 0 | 68.20 | -3.59 | -0.55 | 23.52 | -8.59 | -17.53 |
| 20Q4 (5) | 0.78 | 1.76 | 6.46 | 28.86 | 4.64 | 16.28 | -2.52 | 51.07 | 12.8 | 0.00 | 0 | 0 | 70.74 | -2.94 | -3.91 | 25.73 | 45.04 | -30.37 |
| 20Q3 (4) | 0.77 | 1.66 | 0.0 | 27.58 | 2.15 | 0.0 | -5.15 | 47.29 | 0.0 | 0.00 | 0 | 0.0 | 72.88 | 0.18 | 0.0 | 17.74 | -3.95 | 0.0 |
| 20Q2 (3) | 0.75 | 2.02 | 0.0 | 27.0 | 8.22 | 0.0 | -9.77 | -56.32 | 0.0 | 0.00 | 0 | 0.0 | 72.75 | 6.08 | 0.0 | 18.47 | -35.24 | 0.0 |
| 20Q1 (2) | 0.74 | 0.87 | 0.0 | 24.95 | 0.52 | 0.0 | -6.25 | -116.26 | 0.0 | 0.00 | 0 | 0.0 | 68.58 | -6.85 | 0.0 | 28.52 | -22.81 | 0.0 |
| 19Q4 (1) | 0.73 | 0.0 | 0.0 | 24.82 | 0.0 | 0.0 | -2.89 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 73.62 | 0.0 | 0.0 | 36.95 | 0.0 | 0.0 |
