- 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) | 0.60 | 0.86 | 54.98 | 1.97 | 214.76 | 7.53 | 3.30 | -5.44 | 9.28 | -25.08 | 94.91 | 2.93 | 64.82 | 11.47 |
| 2022 (9) | 0.59 | -2.78 | 53.92 | 1.76 | 199.73 | 0.78 | 3.49 | -51.53 | 12.39 | 79.14 | 92.21 | -7.66 | 58.15 | -14.42 |
| 2021 (8) | 0.61 | -2.02 | 52.99 | -8.46 | 198.18 | 6.26 | 7.20 | 56.18 | 6.92 | 4.24 | 99.86 | 3.77 | 67.95 | -7.84 |
| 2020 (7) | 0.62 | -2.61 | 57.89 | -10.88 | 186.51 | -7.8 | 4.61 | -53.9 | 6.64 | 186.2 | 96.23 | 7.33 | 73.73 | 7.76 |
| 2019 (6) | 0.64 | -10.13 | 64.96 | -24.61 | 202.28 | 4.07 | 10.00 | 169.54 | 2.32 | 21.75 | 89.66 | 17.06 | 68.42 | 32.93 |
| 2018 (5) | 0.71 | -7.12 | 86.16 | -54.15 | 194.37 | 9.51 | 3.71 | 20.45 | 1.90 | -70.7 | 76.59 | -25.96 | 51.47 | 65.55 |
| 2017 (4) | 0.76 | -3.58 | 187.91 | -8.52 | 177.49 | 3.95 | 3.08 | 0 | 6.50 | 0 | 103.45 | 20.61 | 31.09 | 36.72 |
| 2016 (3) | 0.79 | 2.98 | 205.42 | 2.1 | 170.75 | -15.55 | -0.98 | 0 | 0.00 | 0 | 85.77 | -14.61 | 22.74 | -23.46 |
| 2015 (2) | 0.77 | 7.07 | 201.19 | 58.09 | 202.2 | -19.14 | -4.18 | 0 | 0.00 | 0 | 100.45 | 3.16 | 29.71 | 15.65 |
| 2014 (1) | 0.72 | 2.91 | 127.26 | -25.34 | 250.05 | -14.37 | 1.02 | -81.75 | 0.00 | 0 | 97.37 | -23.16 | 25.69 | -32.09 |
| 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) | 0.58 | -1.15 | -5.57 | 47.72 | -5.91 | -19.77 | 8.11 | 75.92 | 173.06 | 15.71 | -26.43 | -63.79 | 97.07 | 3.66 | 0.91 | 63.89 | 4.88 | -4.07 |
| 24Q2 (19) | 0.58 | -0.38 | -6.64 | 50.72 | -6.4 | -24.83 | 4.61 | -26.36 | 85.14 | 21.36 | 21.65 | -72.67 | 93.64 | 1.27 | -4.19 | 60.92 | 1.03 | -9.17 |
| 24Q1 (18) | 0.58 | -1.91 | -4.73 | 54.19 | -1.44 | -18.73 | 6.26 | 132.71 | 20.15 | 17.56 | -70.36 | -25.63 | 92.47 | -2.57 | -6.95 | 60.30 | -6.97 | -11.69 |
| 23Q4 (17) | 0.60 | -2.23 | 0.86 | 54.98 | -7.57 | 1.97 | 2.69 | -9.43 | 182.26 | 59.24 | 36.48 | 163.78 | 94.91 | -1.33 | 2.93 | 64.82 | -2.67 | 11.47 |
| 23Q3 (16) | 0.61 | -2.28 | 0.4 | 59.48 | -11.84 | 10.95 | 2.97 | 19.28 | -58.17 | 43.40 | -44.47 | 93.27 | 96.19 | -1.59 | -1.56 | 66.60 | -0.7 | -0.24 |
| 23Q2 (15) | 0.62 | 1.66 | -1.55 | 67.47 | 1.18 | 6.77 | 2.49 | -52.21 | -43.15 | 78.17 | 231.08 | 156.28 | 97.74 | -1.65 | 8.37 | 67.07 | -1.77 | 7.66 |
| 23Q1 (14) | 0.61 | 3.84 | -1.75 | 66.68 | 23.66 | 9.28 | 5.21 | 259.33 | -7.79 | 23.61 | 5.13 | -33.53 | 99.38 | 7.78 | 4.12 | 68.28 | 17.42 | 4.52 |
| 22Q4 (13) | 0.59 | -2.69 | -2.78 | 53.92 | 0.58 | 1.76 | -3.27 | -146.06 | -147.12 | 22.46 | 0.0 | -22.52 | 92.21 | -5.63 | -7.66 | 58.15 | -12.9 | -14.42 |
| 22Q3 (12) | 0.61 | -4.17 | -4.89 | 53.61 | -15.16 | -7.46 | 7.10 | 62.1 | -33.71 | 22.46 | -26.37 | 12.34 | 97.71 | 8.34 | -8.24 | 66.76 | 7.16 | -11.48 |
| 22Q2 (11) | 0.63 | 1.46 | -2.19 | 63.19 | 3.56 | 2.32 | 4.38 | -22.48 | -27.0 | 30.50 | -14.13 | -25.44 | 90.19 | -5.51 | -13.0 | 62.30 | -4.64 | -13.48 |
| 22Q1 (10) | 0.62 | 2.75 | -2.06 | 61.02 | 15.15 | 1.5 | 5.65 | -18.59 | 10.57 | 35.52 | 22.56 | -16.93 | 95.45 | -4.42 | 0.76 | 65.33 | -3.86 | -1.03 |
| 21Q4 (9) | 0.61 | -4.8 | -2.02 | 52.99 | -8.53 | -8.46 | 6.94 | -35.2 | 31.94 | 28.98 | 44.99 | 73.08 | 99.86 | -6.23 | 3.77 | 67.95 | -9.9 | -7.84 |
| 21Q3 (8) | 0.64 | -1.45 | -1.47 | 57.93 | -6.2 | -8.81 | 10.71 | 78.5 | 8.84 | 19.99 | -51.14 | 53.5 | 106.49 | 2.72 | 25.37 | 75.42 | 4.74 | 18.57 |
| 21Q2 (7) | 0.65 | 1.6 | -2.06 | 61.76 | 2.73 | -1.53 | 6.00 | 17.42 | 82.37 | 40.91 | -4.33 | 17.69 | 103.67 | 9.44 | 25.57 | 72.01 | 9.09 | 22.36 |
| 21Q1 (6) | 0.64 | 2.79 | -4.81 | 60.12 | 3.85 | -13.01 | 5.11 | -2.85 | 373.15 | 42.76 | 155.37 | -64.94 | 94.73 | -1.56 | 12.72 | 66.01 | -10.47 | 9.49 |
| 20Q4 (5) | 0.62 | -4.26 | -2.61 | 57.89 | -8.88 | -10.88 | 5.26 | -46.54 | 44.51 | 16.75 | 28.58 | -68.97 | 96.23 | 13.29 | 7.33 | 73.73 | 15.91 | 7.76 |
| 20Q3 (4) | 0.65 | -2.04 | 0.0 | 63.53 | 1.29 | 0.0 | 9.84 | 199.09 | 0.0 | 13.02 | -62.53 | 0.0 | 84.94 | 2.88 | 0.0 | 63.61 | 8.09 | 0.0 |
| 20Q2 (3) | 0.66 | -1.26 | 0.0 | 62.72 | -9.25 | 0.0 | 3.29 | 204.63 | 0.0 | 34.76 | -71.5 | 0.0 | 82.56 | -1.76 | 0.0 | 58.85 | -2.39 | 0.0 |
| 20Q1 (2) | 0.67 | 5.17 | 0.0 | 69.11 | 6.39 | 0.0 | 1.08 | -70.33 | 0.0 | 121.96 | 126.0 | 0.0 | 84.04 | -6.27 | 0.0 | 60.29 | -11.88 | 0.0 |
| 19Q4 (1) | 0.64 | 0.0 | 0.0 | 64.96 | 0.0 | 0.0 | 3.64 | 0.0 | 0.0 | 53.97 | 0.0 | 0.0 | 89.66 | 0.0 | 0.0 | 68.42 | 0.0 | 0.0 |
