- 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) | 0.46 | -4.93 | 787.73 | -25.33 | 1093.14 | -4.05 | 5.05 | 52.11 | 4.60 | -42.0 | 210.95 | -9.66 | 186.82 | -8.7 |
| 2022 (9) | 0.48 | -1.27 | 1054.93 | 14.8 | 1139.3 | 6.44 | 3.32 | -80.01 | 7.93 | 862.16 | 233.51 | 22.29 | 204.63 | 20.02 |
| 2021 (8) | 0.49 | 11.62 | 918.9 | 21.36 | 1070.41 | -6.41 | 16.61 | -11.65 | 0.82 | -17.24 | 190.95 | 10.76 | 170.50 | 8.27 |
| 2020 (7) | 0.44 | 1.27 | 757.16 | -5.71 | 1143.67 | -6.85 | 18.80 | 18.69 | 1.00 | -21.08 | 172.40 | -2.92 | 157.48 | -2.72 |
| 2019 (6) | 0.43 | 1.48 | 802.98 | -3.02 | 1227.83 | -1.45 | 15.84 | 18.12 | 1.26 | 8.51 | 177.58 | 3.78 | 161.88 | 7.35 |
| 2018 (5) | 0.43 | -3.07 | 828.0 | -3.4 | 1245.95 | 26.73 | 13.41 | 63.74 | 1.16 | -79.7 | 171.12 | 20.32 | 150.80 | 23.44 |
| 2017 (4) | 0.44 | -1.79 | 857.1 | -2.67 | 983.12 | 9.77 | 8.19 | 16.83 | 5.73 | -31.73 | 142.22 | 0.62 | 122.16 | 3.97 |
| 2016 (3) | 0.45 | -4.6 | 880.63 | -16.61 | 895.64 | -4.39 | 7.01 | 24.73 | 8.39 | -16.43 | 141.34 | 6.22 | 117.50 | 5.4 |
| 2015 (2) | 0.47 | 5.13 | 1056.05 | 7.6 | 936.79 | -20.83 | 5.62 | -53.63 | 10.04 | 115.46 | 133.06 | -5.47 | 111.48 | -5.5 |
| 2014 (1) | 0.45 | -2.19 | 981.5 | 3.69 | 1183.26 | 1.92 | 12.12 | 12.85 | 4.66 | 0 | 140.76 | 12.88 | 117.97 | 14.58 |
| 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) | 0.48 | -1.63 | 0.04 | 1205.91 | 4.47 | 11.88 | 5.45 | 8.78 | 16.7 | 20.57 | -24.95 | -19.16 | 199.37 | 7.62 | 15.16 | 164.36 | 5.72 | 9.11 |
| 24Q2 (19) | 0.49 | 2.44 | 1.05 | 1154.26 | 4.9 | 16.27 | 5.01 | 15.97 | -36.26 | 27.42 | -14.79 | 242.11 | 185.25 | -12.04 | 10.08 | 155.46 | -13.51 | 7.01 |
| 24Q1 (18) | 0.48 | 4.33 | -0.19 | 1100.31 | 39.68 | 21.51 | 4.32 | -12.02 | 54.84 | 32.17 | 57.59 | 36.22 | 210.61 | -0.16 | -5.02 | 179.74 | -3.79 | -5.28 |
| 23Q4 (17) | 0.46 | -4.85 | -4.93 | 787.73 | -26.91 | -25.33 | 4.91 | 5.14 | -8.4 | 20.42 | -19.78 | 18.46 | 210.95 | 21.85 | -9.66 | 186.82 | 24.02 | -8.7 |
| 23Q3 (16) | 0.48 | -0.64 | -6.64 | 1077.82 | 8.57 | 4.09 | 4.67 | -40.59 | 30.08 | 25.45 | 217.58 | -1.51 | 173.12 | 2.87 | -25.87 | 150.64 | 3.69 | -25.73 |
| 23Q2 (15) | 0.49 | 1.19 | -5.87 | 992.75 | 9.63 | 5.8 | 7.86 | 181.72 | 2211.76 | 8.01 | -66.07 | -93.45 | 168.29 | -24.1 | -19.78 | 145.28 | -23.44 | -20.04 |
| 23Q1 (14) | 0.48 | -0.62 | 0.1 | 905.55 | -14.16 | -4.22 | 2.79 | -47.95 | -13.62 | 23.62 | 37.04 | 236.32 | 221.73 | -5.04 | 34.31 | 189.75 | -7.27 | 29.09 |
| 22Q4 (13) | 0.48 | -6.56 | -1.27 | 1054.93 | 1.88 | 14.8 | 5.36 | 49.3 | -65.35 | 17.24 | -33.3 | 459.52 | 233.51 | -0.0 | 22.29 | 204.63 | 0.89 | 20.02 |
| 22Q3 (12) | 0.52 | 0.17 | 14.95 | 1035.46 | 10.35 | 27.32 | 3.59 | 955.88 | -71.07 | 25.84 | -78.88 | 453.2 | 233.52 | 11.32 | 26.86 | 202.82 | 11.63 | 24.8 |
| 22Q2 (11) | 0.52 | 7.61 | 27.19 | 938.37 | -0.75 | 34.99 | 0.34 | -89.47 | -98.74 | 122.38 | 1642.53 | 4172.44 | 209.78 | 27.07 | 11.72 | 181.69 | 23.61 | 15.96 |
| 22Q1 (10) | 0.48 | -1.98 | 13.71 | 945.47 | 2.89 | 35.85 | 3.23 | -79.12 | -74.41 | 7.02 | 128.0 | 13.7 | 165.09 | -13.54 | -5.71 | 146.99 | -13.79 | 1.32 |
| 21Q4 (9) | 0.49 | 8.79 | 11.62 | 918.9 | 12.99 | 21.36 | 15.47 | 24.66 | -23.91 | 3.08 | -34.05 | -17.54 | 190.95 | 3.74 | 10.76 | 170.50 | 4.92 | 8.27 |
| 21Q3 (8) | 0.45 | 10.85 | -0.73 | 813.28 | 16.99 | 5.41 | 12.41 | -54.14 | -47.35 | 4.67 | 63.07 | 32.98 | 184.07 | -1.97 | 13.09 | 162.51 | 3.72 | 11.67 |
| 21Q2 (7) | 0.41 | -3.8 | -17.06 | 695.15 | -0.12 | -10.52 | 27.06 | 114.42 | 23.0 | 2.86 | -53.63 | -16.41 | 187.77 | 7.24 | 28.44 | 156.68 | 8.0 | 17.88 |
| 21Q1 (6) | 0.42 | -3.79 | -0.28 | 695.99 | -8.08 | -10.48 | 12.62 | -37.92 | 26.2 | 6.18 | 65.36 | -28.12 | 175.09 | 1.56 | 14.56 | 145.07 | -7.88 | 8.58 |
| 20Q4 (5) | 0.44 | -3.25 | 1.27 | 757.16 | -1.86 | -5.71 | 20.33 | -13.75 | 17.92 | 3.74 | 6.34 | -20.63 | 172.40 | 5.92 | -2.92 | 157.48 | 8.21 | -2.36 |
| 20Q3 (4) | 0.45 | -7.38 | 0.0 | 771.54 | -0.69 | 0.0 | 23.57 | 7.14 | 0.0 | 3.51 | 2.51 | 0.0 | 162.76 | 11.33 | 0.0 | 145.53 | 9.49 | 0.0 |
| 20Q2 (3) | 0.49 | 15.66 | 0.0 | 776.88 | -0.07 | 0.0 | 22.00 | 120.0 | 0.0 | 3.43 | -60.12 | 0.0 | 146.19 | -4.35 | 0.0 | 132.92 | -0.52 | 0.0 |
| 20Q1 (2) | 0.42 | -2.29 | 0.0 | 777.44 | -3.18 | 0.0 | 10.00 | -42.0 | 0.0 | 8.59 | 82.59 | 0.0 | 152.84 | -13.93 | 0.0 | 133.61 | -17.16 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 802.98 | 0.0 | 0.0 | 17.24 | 0.0 | 0.0 | 4.71 | 0.0 | 0.0 | 177.58 | 0.0 | 0.0 | 161.29 | 0.0 | 0.0 |
