- 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) | 0.63 | -2.19 | 136.31 | 0.16 | 291.6 | 0.69 | 14.49 | 2.91 | 3.82 | -22.17 | 99.31 | 1.18 | 40.80 | 1.24 |
| 2022 (9) | 0.64 | 1.78 | 136.09 | 16.22 | 289.59 | 16.58 | 14.08 | -33.11 | 4.91 | -6.56 | 98.15 | -1.29 | 40.30 | -7.48 |
| 2021 (8) | 0.63 | 13.76 | 117.1 | 46.61 | 248.41 | 11.95 | 21.05 | -23.98 | 5.26 | 92.97 | 99.43 | 2.07 | 43.56 | 4.04 |
| 2020 (7) | 0.55 | 2.94 | 79.87 | 13.9 | 221.9 | 4.8 | 27.69 | -3.05 | 2.72 | 28.81 | 97.41 | -8.22 | 41.87 | -10.63 |
| 2019 (6) | 0.54 | -0.56 | 70.12 | 17.79 | 211.74 | -0.29 | 28.56 | 31.86 | 2.12 | 2.64 | 106.14 | 16.09 | 46.85 | 11.68 |
| 2018 (5) | 0.54 | 8.3 | 59.53 | 31.12 | 212.35 | 6.9 | 21.66 | -53.74 | 2.06 | 88.96 | 91.43 | -9.02 | 41.95 | -11.96 |
| 2017 (4) | 0.50 | 21.92 | 45.4 | 69.47 | 198.65 | 9.31 | 46.82 | -14.14 | 1.09 | 358.83 | 100.50 | -11.88 | 47.65 | -16.54 |
| 2016 (3) | 0.41 | -11.48 | 26.79 | -0.22 | 181.73 | 9.78 | 54.53 | 75.79 | 0.24 | 6.2 | 114.05 | -3.01 | 57.09 | 15.45 |
| 2015 (2) | 0.46 | 7.89 | 26.85 | 18.33 | 165.54 | -5.56 | 31.02 | 3.88 | 0.22 | -51.18 | 117.59 | -12.99 | 49.45 | -26.88 |
| 2014 (1) | 0.43 | -8.18 | 22.69 | -9.06 | 175.28 | -3.28 | 29.86 | 111.62 | 0.46 | 0 | 135.15 | 8.65 | 67.63 | 9.19 |
| 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) | 0.64 | -2.44 | 2.88 | 163.73 | 14.19 | 35.68 | 10.17 | 14.27 | -41.82 | 17.54 | -22.76 | 59.49 | 87.93 | 5.85 | -3.42 | 40.98 | 30.26 | 0.12 |
| 24Q2 (19) | 0.66 | 6.85 | 2.33 | 143.38 | 4.56 | 17.3 | 8.90 | -4.4 | -41.41 | 22.71 | -1.26 | 82.72 | 83.07 | -16.29 | -6.62 | 31.46 | -25.41 | -15.25 |
| 24Q1 (18) | 0.62 | -1.63 | -1.03 | 137.13 | 0.6 | 8.14 | 9.31 | -41.3 | -7.82 | 23.00 | 58.26 | 28.08 | 99.23 | -0.08 | -0.29 | 42.18 | 3.38 | 11.32 |
| 23Q4 (17) | 0.63 | 0.34 | -2.19 | 136.31 | 12.96 | 0.16 | 15.86 | -9.27 | 57.19 | 14.53 | 32.13 | -31.32 | 99.31 | 9.08 | 1.18 | 40.80 | -0.32 | 1.24 |
| 23Q3 (16) | 0.62 | -2.97 | -1.81 | 120.67 | -1.28 | -4.14 | 17.48 | 15.08 | 30.45 | 11.00 | -11.51 | -44.08 | 91.04 | 2.34 | -5.51 | 40.93 | 10.26 | 3.2 |
| 23Q2 (15) | 0.64 | 3.34 | -0.69 | 122.23 | -3.61 | -1.62 | 15.19 | 50.4 | -22.42 | 12.43 | -30.78 | -15.73 | 88.96 | -10.61 | -3.61 | 37.12 | -2.03 | 0.65 |
| 23Q1 (14) | 0.62 | -2.78 | -0.5 | 126.81 | -6.82 | 4.48 | 10.10 | 0.1 | -36.12 | 17.96 | -15.14 | -2.23 | 99.52 | 1.4 | 15.61 | 37.89 | -5.98 | 10.72 |
| 22Q4 (13) | 0.64 | 0.72 | 1.78 | 136.09 | 8.11 | 16.22 | 10.09 | -24.7 | -31.27 | 21.16 | 7.58 | -13.92 | 98.15 | 1.87 | -1.29 | 40.30 | 1.61 | -7.48 |
| 22Q3 (12) | 0.64 | -1.87 | 1.13 | 125.88 | 1.32 | 10.67 | 13.40 | -31.56 | -20.33 | 19.67 | 33.35 | 6.22 | 96.35 | 4.4 | 20.03 | 39.66 | 7.54 | 18.85 |
| 22Q2 (11) | 0.65 | 3.55 | 5.38 | 124.24 | 2.36 | 32.83 | 19.58 | 23.85 | -31.49 | 14.75 | -19.69 | 28.92 | 92.29 | 7.21 | 14.11 | 36.88 | 7.77 | 4.83 |
| 22Q1 (10) | 0.63 | -0.56 | 13.93 | 121.37 | 3.65 | 38.74 | 15.81 | 7.7 | -42.34 | 18.37 | -25.29 | 78.93 | 86.08 | -13.43 | -2.22 | 34.22 | -21.44 | -7.91 |
| 21Q4 (9) | 0.63 | 0.08 | 13.76 | 117.1 | 2.95 | 46.61 | 14.68 | -12.72 | -58.15 | 24.59 | 32.76 | 127.08 | 99.43 | 23.87 | 2.07 | 43.56 | 30.54 | 4.04 |
| 21Q3 (8) | 0.63 | 2.26 | 11.31 | 113.74 | 21.61 | 34.6 | 16.82 | -41.15 | -48.58 | 18.52 | 61.85 | 232.35 | 80.27 | -0.75 | -1.75 | 33.37 | -5.14 | -6.74 |
| 21Q2 (7) | 0.61 | 11.94 | 10.04 | 93.53 | 6.92 | 36.68 | 28.58 | 4.23 | -11.16 | 11.44 | 11.46 | 88.21 | 80.88 | -8.12 | 1.47 | 35.18 | -5.33 | 2.66 |
| 21Q1 (6) | 0.55 | -0.7 | 2.98 | 87.48 | 9.53 | 20.05 | 27.42 | -21.84 | 94.88 | 10.27 | -5.18 | 4.99 | 88.03 | -9.63 | -4.5 | 37.16 | -11.25 | -20.56 |
| 20Q4 (5) | 0.55 | -2.07 | 2.94 | 79.87 | -5.48 | 24.43 | 35.08 | 7.25 | -24.17 | 10.83 | 94.31 | 83.19 | 97.41 | 19.23 | -8.22 | 41.87 | 17.02 | -10.63 |
| 20Q3 (4) | 0.56 | 1.09 | 0.0 | 84.5 | 23.48 | 0.0 | 32.71 | 1.68 | 0.0 | 5.57 | -8.35 | 0.0 | 81.70 | 2.5 | 0.0 | 35.78 | 4.41 | 0.0 |
| 20Q2 (3) | 0.56 | 4.76 | 0.0 | 68.43 | -6.09 | 0.0 | 32.17 | 128.64 | 0.0 | 6.08 | -37.82 | 0.0 | 79.71 | -13.53 | 0.0 | 34.27 | -26.74 | 0.0 |
| 20Q1 (2) | 0.53 | -0.74 | 0.0 | 72.87 | 13.52 | 0.0 | 14.07 | -69.58 | 0.0 | 9.78 | 65.44 | 0.0 | 92.18 | -13.15 | 0.0 | 46.78 | -0.15 | 0.0 |
| 19Q4 (1) | 0.54 | 0.0 | 0.0 | 64.19 | 0.0 | 0.0 | 46.26 | 0.0 | 0.0 | 5.91 | 0.0 | 0.0 | 106.14 | 0.0 | 0.0 | 46.85 | 0.0 | 0.0 |
