- 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 | -2.53 | 6.58 | -46.63 | 38.33 | -2.42 | -0.05 | 0 | 3.12 | 0.0 | 108.87 | -2.07 | 92.08 | 0.64 |
| 2022 (9) | 0.57 | -3.28 | 12.33 | -0.56 | 39.28 | -3.08 | -0.27 | 0 | 3.12 | 0.0 | 111.17 | 31.17 | 91.49 | 32.27 |
| 2021 (8) | 0.59 | 11.28 | 12.4 | 7.55 | 40.53 | 45.16 | 3.19 | -25.47 | 3.12 | -46.02 | 84.75 | -10.5 | 69.17 | -11.31 |
| 2020 (7) | 0.53 | -1.56 | 11.53 | -2.7 | 27.92 | -28.0 | 4.28 | 30.49 | 5.78 | 38.43 | 94.69 | 12.03 | 77.99 | 5.46 |
| 2019 (6) | 0.54 | -3.43 | 11.85 | -11.43 | 38.78 | 1.04 | 3.28 | 0 | 4.18 | -60.4 | 84.52 | 17.72 | 73.95 | 28.45 |
| 2018 (5) | 0.56 | 2.51 | 13.38 | -16.22 | 38.38 | -2.47 | -2.11 | 0 | 10.54 | 0.0 | 71.80 | -37.49 | 57.57 | -29.75 |
| 2017 (4) | 0.54 | -1.18 | 15.97 | -29.37 | 39.35 | 4.32 | 2.67 | -57.55 | 10.54 | 87.23 | 114.86 | -15.41 | 81.95 | -23.21 |
| 2016 (3) | 0.55 | 2.83 | 22.61 | 33.39 | 37.72 | 7.59 | 6.29 | -65.48 | 5.63 | 0 | 135.79 | 153.2 | 106.72 | 181.29 |
| 2015 (2) | 0.53 | 7.23 | 16.95 | 130.93 | 35.06 | -26.31 | 18.22 | -5.6 | 0.00 | 0 | 53.63 | -41.34 | 37.94 | -38.64 |
| 2014 (1) | 0.50 | -17.99 | 7.34 | -5.53 | 47.58 | 2.28 | 19.30 | -16.34 | 0.00 | 0 | 91.42 | -11.49 | 61.83 | 1.98 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.53 | -2.38 | -3.04 | 6.06 | -10.22 | -48.77 | -1.20 | -155.32 | -30.43 | 83.64 | 0.0 | 0.0 | 116.52 | 3.6 | 37.36 | 95.99 | 1.37 | 37.96 |
| 24Q1 (19) | 0.54 | -2.33 | -2.66 | 6.75 | 2.58 | -48.2 | -0.47 | -487.5 | 44.71 | 83.64 | 0.0 | 0.0 | 112.47 | 3.31 | 0.82 | 94.69 | 2.83 | 5.11 |
| 23Q4 (18) | 0.55 | 2.55 | -2.53 | 6.58 | -27.77 | -46.63 | -0.08 | -104.79 | -103.05 | 83.64 | 0.0 | 0.0 | 108.87 | 29.89 | -2.07 | 92.08 | 31.83 | 0.64 |
| 23Q3 (17) | 0.54 | -0.84 | -3.43 | 9.11 | -22.99 | -33.01 | 1.67 | 281.52 | 147.31 | 83.64 | 0.0 | -81.37 | 83.82 | -1.19 | -24.6 | 69.85 | 0.39 | -19.96 |
| 23Q2 (16) | 0.55 | -1.99 | 0.17 | 11.83 | -9.21 | -13.4 | -0.92 | -8.24 | 0.0 | 83.64 | 0.0 | -81.37 | 84.83 | -23.95 | -25.93 | 69.58 | -22.77 | -20.57 |
| 23Q1 (15) | 0.56 | -2.2 | -7.19 | 13.03 | 5.68 | -8.75 | -0.85 | -132.44 | -176.58 | 83.64 | 0.0 | -81.37 | 111.55 | 0.34 | 4.27 | 90.09 | -1.53 | 8.39 |
| 22Q4 (14) | 0.57 | 1.61 | -3.28 | 12.33 | -9.34 | -0.56 | 2.62 | 174.22 | -69.85 | 83.64 | -81.37 | 2902.33 | 111.17 | 0.01 | 31.17 | 91.49 | 4.84 | 32.27 |
| 22Q3 (13) | 0.56 | 2.85 | 0.21 | 13.6 | -0.44 | 20.57 | -3.53 | -283.7 | -249.58 | 449.00 | 0.0 | 820.08 | 111.16 | -2.94 | 22.94 | 87.27 | -0.38 | 26.88 |
| 22Q2 (12) | 0.54 | -9.19 | 3.44 | 13.66 | -4.34 | 35.65 | -0.92 | -182.88 | -2200.0 | 449.00 | 0.0 | 14504.15 | 114.53 | 7.06 | 38.47 | 87.60 | 5.39 | 33.01 |
| 22Q1 (11) | 0.60 | 1.92 | 17.97 | 14.28 | 15.16 | 43.66 | 1.11 | -87.23 | 192.11 | 449.00 | 16017.95 | 14504.15 | 106.98 | 26.23 | 12.57 | 83.12 | 20.17 | 9.12 |
| 21Q4 (10) | 0.59 | 5.28 | 11.28 | 12.4 | 9.93 | 7.55 | 8.69 | 268.22 | -54.09 | 2.79 | -94.29 | -9.39 | 84.75 | -6.27 | -10.5 | 69.17 | 0.57 | -11.31 |
| 21Q3 (9) | 0.56 | 6.16 | 3.71 | 11.28 | 12.02 | -5.29 | 2.36 | 6000.0 | -66.38 | 48.80 | 1487.27 | 594.04 | 90.42 | 9.32 | 11.88 | 68.78 | 4.43 | -0.99 |
| 21Q2 (8) | 0.53 | 3.56 | 2.85 | 10.07 | 1.31 | -10.49 | -0.04 | -110.53 | 98.18 | 3.07 | 0.0 | -51.42 | 82.71 | -12.96 | 9.97 | 65.86 | -13.54 | 12.31 |
| 21Q1 (7) | 0.51 | -3.86 | -6.6 | 9.94 | -13.79 | -24.98 | 0.38 | -97.99 | 111.59 | 3.07 | 0.0 | -51.42 | 95.03 | 0.36 | 14.96 | 76.17 | -2.33 | 14.11 |
| 20Q4 (6) | 0.53 | -1.87 | -1.56 | 11.53 | -3.19 | 114.71 | 18.93 | 169.66 | 137.52 | 3.07 | -56.27 | -51.42 | 94.69 | 17.16 | 10.09 | 77.99 | 12.26 | 3.38 |
| 20Q3 (5) | 0.54 | 5.28 | -1.54 | 11.91 | 5.87 | -14.68 | 7.02 | 419.09 | 267.54 | 7.03 | 11.11 | -96.98 | 80.82 | 7.46 | -20.76 | 69.47 | 18.47 | -14.13 |
| 20Q2 (4) | 0.51 | -5.95 | 0.0 | 11.25 | -15.09 | 0.0 | -2.20 | 32.93 | 0.0 | 6.33 | 0.0 | 0.0 | 75.21 | -9.01 | 0.0 | 58.64 | -12.15 | 0.0 |
| 20Q1 (3) | 0.54 | 1.32 | 0.0 | 13.25 | 146.74 | 0.0 | -3.28 | -141.15 | 0.0 | 6.33 | 0.0 | 0.0 | 82.66 | -3.89 | 0.0 | 66.75 | -11.52 | 0.0 |
| 19Q4 (2) | 0.54 | -1.85 | 0.0 | 5.37 | -61.53 | 0.0 | 7.97 | 317.28 | 0.0 | 6.33 | -97.28 | 0.0 | 86.01 | -15.67 | 0.0 | 75.44 | -6.75 | 0.0 |
| 19Q3 (1) | 0.55 | 0.0 | 0.0 | 13.96 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 233.00 | 0.0 | 0.0 | 101.99 | 0.0 | 0.0 | 80.90 | 0.0 | 0.0 |
