- 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) | 0.54 | 4.29 | 14.04 | 6.12 | 11.4 | -1.89 | -1.62 | 0 | 49.70 | 0.0 | 73.12 | -14.49 | 26.03 | -24.73 |
| 2022 (9) | 0.51 | 7.25 | 13.23 | 6.18 | 11.62 | -21.7 | -3.91 | 0 | 49.70 | 0.0 | 85.51 | -13.19 | 34.58 | 7.22 |
| 2021 (8) | 0.48 | 6.71 | 12.46 | 4.97 | 14.84 | -50.62 | -6.03 | 0 | 49.70 | 0.0 | 98.50 | -4.0 | 32.25 | 29.1 |
| 2020 (7) | 0.45 | 8.05 | 11.87 | 5.14 | 30.05 | 74.3 | -7.52 | 0 | 49.70 | 0.0 | 102.60 | -20.77 | 24.98 | -47.65 |
| 2019 (6) | 0.42 | -8.59 | 11.29 | -14.79 | 17.24 | -18.79 | 1.64 | 0 | 49.70 | 112.59 | 129.49 | 2.36 | 47.72 | 32.7 |
| 2018 (5) | 0.45 | 5.38 | 13.25 | -2.79 | 21.23 | -2.08 | -15.42 | 0 | 23.38 | 0.0 | 126.51 | -20.15 | 35.96 | -15.07 |
| 2017 (4) | 0.43 | -0.78 | 13.63 | -8.65 | 21.68 | -10.41 | -5.09 | 0 | 23.38 | 0.0 | 158.44 | -10.46 | 42.34 | 66.17 |
| 2016 (3) | 0.43 | 15.23 | 14.92 | 22.8 | 24.2 | 4.45 | -17.64 | 0 | 23.38 | 0.0 | 176.95 | -33.97 | 25.48 | -51.06 |
| 2015 (2) | 0.38 | 1.1 | 12.15 | -1.94 | 23.17 | -19.6 | -18.94 | 0 | 23.38 | 0.0 | 267.97 | -21.96 | 52.06 | -41.01 |
| 2014 (1) | 0.37 | 19.83 | 12.39 | 53.72 | 28.82 | -33.16 | 8.67 | 0 | 23.38 | 0 | 343.37 | 4.58 | 88.25 | -6.85 |
| 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) | 0.54 | -0.8 | 0.89 | 13.74 | -2.62 | -1.58 | -1.65 | 7.3 | -2.48 | 21.05 | 0.0 | 0.0 | 64.55 | -5.55 | -22.32 | 37.41 | 1.11 | 32.52 |
| 24Q2 (19) | 0.55 | -0.74 | 4.93 | 14.11 | -3.75 | 4.29 | -1.78 | 39.66 | -350.7 | 21.05 | 0.0 | 0.0 | 68.34 | -5.0 | -21.13 | 37.00 | 12.87 | 12.91 |
| 24Q1 (18) | 0.55 | 2.9 | 1.92 | 14.66 | 4.42 | 1.88 | -2.95 | -23.95 | 11.68 | 21.05 | 0.0 | 0.0 | 71.94 | -1.61 | -20.36 | 32.78 | 25.93 | -1.94 |
| 23Q4 (17) | 0.54 | -0.41 | 4.29 | 14.04 | 0.57 | 6.12 | -2.38 | -47.83 | 34.44 | 21.05 | 0.0 | 0.0 | 73.12 | -12.01 | -14.49 | 26.03 | -7.79 | -24.73 |
| 23Q3 (16) | 0.54 | 3.17 | 7.2 | 13.96 | 3.18 | 10.62 | -1.61 | -326.76 | 65.08 | 21.05 | 0.0 | 0.0 | 83.10 | -4.1 | -4.68 | 28.23 | -13.85 | -2.25 |
| 23Q2 (15) | 0.52 | -3.59 | 5.98 | 13.53 | -5.98 | 7.21 | 0.71 | 121.26 | 115.78 | 21.05 | 0.0 | 0.0 | 86.65 | -4.07 | -6.57 | 32.77 | -1.97 | 6.95 |
| 23Q1 (14) | 0.54 | 5.28 | 9.75 | 14.39 | 8.77 | 18.93 | -3.34 | 7.99 | -19.71 | 21.05 | 0.0 | 0.0 | 90.33 | 5.64 | -9.99 | 33.43 | -3.33 | -12.0 |
| 22Q4 (13) | 0.51 | 2.37 | 7.25 | 13.23 | 4.83 | 6.18 | -3.63 | 21.26 | 55.02 | 21.05 | 0.0 | 0.0 | 85.51 | -1.92 | -13.19 | 34.58 | 19.74 | 7.22 |
| 22Q3 (12) | 0.50 | 1.99 | 4.59 | 12.62 | 0.0 | 1.53 | -4.61 | -2.44 | 52.72 | 21.05 | 0.0 | 0.0 | 87.18 | -6.0 | 2.07 | 28.88 | -5.74 | 35.46 |
| 22Q2 (11) | 0.49 | -0.16 | 4.22 | 12.62 | 4.3 | 0.72 | -4.50 | -61.29 | -1223.53 | 21.05 | 0.0 | 0.0 | 92.74 | -7.58 | -1.2 | 30.64 | -19.35 | 13.36 |
| 22Q1 (10) | 0.49 | 2.88 | 5.33 | 12.1 | -2.89 | -2.58 | -2.79 | 65.43 | 52.71 | 21.05 | 0.0 | 0.0 | 100.35 | 1.88 | 3.84 | 37.99 | 17.8 | 36.95 |
| 21Q4 (9) | 0.48 | -0.17 | 6.71 | 12.46 | 0.24 | 4.97 | -8.07 | 17.23 | 18.65 | 21.05 | 0.0 | 0.0 | 98.50 | 15.33 | -4.0 | 32.25 | 51.27 | 29.1 |
| 21Q3 (8) | 0.48 | 1.63 | 6.2 | 12.43 | -0.8 | 2.22 | -9.75 | -2767.65 | -247.73 | 21.05 | 0.0 | 0.0 | 85.41 | -9.01 | -21.2 | 21.32 | -21.12 | -18.97 |
| 21Q2 (7) | 0.47 | 0.9 | 7.23 | 12.53 | 0.89 | 6.73 | -0.34 | 94.24 | 97.8 | 21.05 | 0.0 | 0 | 93.87 | -2.87 | -14.22 | 27.03 | -2.56 | -21.97 |
| 21Q1 (6) | 0.47 | 4.24 | 4.4 | 12.42 | 4.63 | 4.11 | -5.90 | 40.52 | 49.7 | 21.05 | 0.0 | 0 | 96.64 | -5.81 | -17.25 | 27.74 | 11.05 | -37.7 |
| 20Q4 (5) | 0.45 | -0.64 | 8.05 | 11.87 | -2.38 | 5.14 | -9.92 | -250.3 | -71.63 | 21.05 | 0.0 | 0 | 102.60 | -5.34 | -20.77 | 24.98 | -5.06 | -47.65 |
| 20Q3 (4) | 0.45 | 2.61 | 0.0 | 12.16 | 3.58 | 0.0 | 6.60 | 142.75 | 0.0 | 21.05 | 0 | 0.0 | 108.39 | -0.95 | 0.0 | 26.31 | -24.05 | 0.0 |
| 20Q2 (3) | 0.44 | -1.76 | 0.0 | 11.74 | -1.59 | 0.0 | -15.44 | -31.63 | 0.0 | 0.00 | 0 | 0.0 | 109.43 | -6.3 | 0.0 | 34.64 | -22.21 | 0.0 |
| 20Q1 (2) | 0.45 | 7.88 | 0.0 | 11.93 | 5.67 | 0.0 | -11.73 | -102.94 | 0.0 | 0.00 | 0 | 0.0 | 116.79 | -9.81 | 0.0 | 44.53 | -6.68 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 11.29 | 0.0 | 0.0 | -5.78 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 129.49 | 0.0 | 0.0 | 47.72 | 0.0 | 0.0 |
