- 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) | 0.51 | -5.09 | 194.86 | -6.65 | 1111.09 | -1.93 | 10.15 | 23.63 | 0.50 | -37.0 | 101.20 | 3.0 | 53.01 | 14.59 |
| 2022 (9) | 0.54 | 4.99 | 208.75 | 18.27 | 1132.97 | 11.69 | 8.21 | -26.3 | 0.79 | 28.61 | 98.25 | -1.82 | 46.26 | -11.41 |
| 2021 (8) | 0.51 | 10.97 | 176.51 | 34.03 | 1014.38 | 24.23 | 11.14 | -40.81 | 0.62 | 53.46 | 100.07 | -10.02 | 52.22 | -2.67 |
| 2020 (7) | 0.46 | -5.19 | 131.69 | 0.31 | 816.51 | 4.99 | 18.82 | 80.1 | 0.40 | -39.2 | 111.21 | 5.39 | 53.65 | 16.33 |
| 2019 (6) | 0.49 | 1.74 | 131.28 | 7.9 | 777.7 | 7.35 | 10.45 | -3.51 | 0.66 | -59.09 | 105.52 | -15.87 | 46.12 | -18.72 |
| 2018 (5) | 0.48 | 2.25 | 121.67 | 30.21 | 724.43 | -4.59 | 10.83 | -17.01 | 1.62 | 32.38 | 125.42 | -4.62 | 56.74 | -10.86 |
| 2017 (4) | 0.47 | -0.02 | 93.44 | 4.79 | 759.31 | 0.18 | 13.05 | 22.54 | 1.22 | 74.45 | 131.49 | 6.6 | 63.65 | 6.28 |
| 2016 (3) | 0.47 | -10.04 | 89.17 | -27.1 | 757.96 | -3.14 | 10.65 | 96.86 | 0.70 | -88.49 | 123.35 | 0.21 | 59.89 | -5.18 |
| 2015 (2) | 0.52 | 0.17 | 122.31 | 8.48 | 782.52 | -14.7 | 5.41 | -27.09 | 6.08 | 51.38 | 123.09 | -9.51 | 63.16 | -2.77 |
| 2014 (1) | 0.52 | 1.31 | 112.75 | 6.29 | 917.41 | 1.4 | 7.42 | -46.15 | 4.02 | 0 | 136.03 | -3.94 | 64.96 | -7.07 |
| 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) | 0.51 | -0.1 | -0.27 | 217.55 | 9.55 | 5.87 | 10.44 | 2.35 | -14.78 | 1.52 | -12.41 | -12.66 | 95.12 | 1.27 | -5.84 | 52.60 | 1.74 | 2.2 |
| 24Q2 (19) | 0.51 | -0.72 | -1.5 | 198.58 | 2.31 | 2.32 | 10.20 | 5.15 | -23.48 | 1.73 | 3.02 | -13.14 | 93.93 | -2.12 | -4.7 | 51.70 | 2.82 | 0.25 |
| 24Q1 (18) | 0.52 | 1.53 | 2.21 | 194.1 | -0.39 | 0.5 | 9.70 | 10.35 | 37.39 | 1.68 | -21.16 | -32.87 | 95.96 | -5.18 | -3.88 | 50.28 | -5.15 | 5.61 |
| 23Q4 (17) | 0.51 | -0.97 | -5.09 | 194.86 | -5.17 | -6.65 | 8.79 | -28.24 | 48.48 | 2.13 | 22.78 | -26.36 | 101.20 | 0.18 | 3.0 | 53.01 | 2.99 | 14.59 |
| 23Q3 (16) | 0.51 | -1.32 | -3.55 | 205.48 | 5.87 | 2.27 | 12.25 | -8.1 | 64.21 | 1.74 | -12.89 | -22.47 | 101.02 | 2.5 | 3.17 | 51.47 | -0.19 | 0.19 |
| 23Q2 (15) | 0.52 | 3.02 | -5.17 | 194.08 | 0.49 | -10.31 | 13.33 | 88.81 | 42.11 | 1.99 | -20.39 | -16.86 | 98.56 | -1.27 | 0.65 | 51.57 | 8.32 | 10.69 |
| 23Q1 (14) | 0.51 | -5.72 | -5.33 | 193.14 | -7.48 | -0.91 | 7.06 | 19.26 | -51.38 | 2.50 | -13.51 | 22.11 | 99.83 | 1.61 | 2.96 | 47.61 | 2.92 | -4.44 |
| 22Q4 (13) | 0.54 | 0.64 | 4.99 | 208.75 | 3.9 | 18.27 | 5.92 | -20.64 | -53.39 | 2.90 | 29.25 | -3.08 | 98.25 | 0.34 | -1.82 | 46.26 | -9.95 | -11.41 |
| 22Q3 (12) | 0.53 | -2.98 | 7.37 | 200.92 | -7.14 | 18.57 | 7.46 | -20.47 | 6.72 | 2.24 | -6.58 | -41.94 | 97.92 | 0.0 | -3.44 | 51.37 | 10.26 | 4.9 |
| 22Q2 (11) | 0.55 | 2.84 | 7.81 | 216.38 | 11.02 | 39.44 | 9.38 | -35.4 | 18.88 | 2.40 | 16.92 | -36.52 | 97.92 | 0.99 | -3.26 | 46.59 | -6.48 | -2.71 |
| 22Q1 (10) | 0.53 | 4.56 | 4.4 | 194.91 | 10.42 | 38.27 | 14.52 | 14.33 | -22.31 | 2.05 | -31.35 | 16.25 | 96.96 | -3.11 | -4.88 | 49.82 | -4.6 | 7.86 |
| 21Q4 (9) | 0.51 | 2.92 | 10.97 | 176.51 | 4.17 | 34.03 | 12.70 | 81.69 | -47.15 | 2.99 | -22.58 | 96.6 | 100.07 | -1.32 | -10.02 | 52.22 | 6.64 | -2.67 |
| 21Q3 (8) | 0.50 | -2.59 | 1.29 | 169.45 | 9.2 | 18.18 | 6.99 | -11.41 | -79.72 | 3.86 | 2.15 | 76.62 | 101.41 | 0.19 | -9.52 | 48.97 | 2.26 | -4.63 |
| 21Q2 (7) | 0.51 | -0.41 | 1.25 | 155.18 | 10.09 | 18.52 | 7.89 | -57.78 | -47.5 | 3.78 | 114.12 | 45.25 | 101.22 | -0.7 | -3.03 | 47.89 | 3.68 | 5.04 |
| 21Q1 (6) | 0.51 | 11.14 | -2.87 | 140.96 | 7.04 | 1.38 | 18.69 | -22.22 | 73.7 | 1.76 | 16.1 | -53.34 | 101.93 | -8.34 | 2.75 | 46.19 | -13.9 | 8.1 |
| 20Q4 (5) | 0.46 | -6.06 | -5.19 | 131.69 | -8.15 | 0.43 | 24.03 | -30.27 | 102.61 | 1.52 | -30.44 | -52.21 | 111.21 | -0.78 | 5.39 | 53.65 | 4.48 | 20.81 |
| 20Q3 (4) | 0.49 | -2.62 | 0.0 | 143.38 | 9.51 | 0.0 | 34.46 | 129.27 | 0.0 | 2.18 | -15.99 | 0.0 | 112.08 | 7.38 | 0.0 | 51.35 | 12.63 | 0.0 |
| 20Q2 (3) | 0.50 | -4.46 | 0.0 | 130.93 | -5.83 | 0.0 | 15.03 | 39.68 | 0.0 | 2.60 | -31.22 | 0.0 | 104.38 | 5.22 | 0.0 | 45.59 | 6.69 | 0.0 |
| 20Q1 (2) | 0.53 | 8.48 | 0.0 | 139.04 | 6.03 | 0.0 | 10.76 | -9.27 | 0.0 | 3.78 | 18.92 | 0.0 | 99.20 | -5.99 | 0.0 | 42.73 | -3.78 | 0.0 |
| 19Q4 (1) | 0.49 | 0.0 | 0.0 | 131.13 | 0.0 | 0.0 | 11.86 | 0.0 | 0.0 | 3.18 | 0.0 | 0.0 | 105.52 | 0.0 | 0.0 | 44.41 | 0.0 | 0.0 |
