- 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) | 0.71 | 8.5 | 962.01 | 36.12 | 5811.03 | 10.72 | 14.95 | -1.45 | 2.24 | 66.8 | 97.09 | -13.06 | 67.76 | -14.21 |
| 2022 (9) | 0.65 | 0.54 | 706.73 | 28.97 | 5248.32 | 10.84 | 15.17 | -17.55 | 1.34 | 100.21 | 111.67 | 4.87 | 78.98 | 5.19 |
| 2021 (8) | 0.65 | 1.97 | 547.96 | 1.19 | 4735.02 | 5.85 | 18.40 | 9.85 | 0.67 | -5.12 | 106.48 | 2.86 | 75.08 | 0.56 |
| 2020 (7) | 0.64 | -0.03 | 541.5 | -20.93 | 4473.2 | -0.15 | 16.75 | 10.49 | 0.71 | -57.37 | 103.52 | -3.13 | 74.66 | -2.79 |
| 2019 (6) | 0.64 | 9.27 | 684.87 | -17.4 | 4479.78 | 3.83 | 15.16 | -39.02 | 1.65 | -26.69 | 106.86 | -8.71 | 76.80 | -12.03 |
| 2018 (5) | 0.58 | 7.98 | 829.11 | 21.89 | 4314.46 | 7.9 | 24.86 | -47.76 | 2.26 | 150.46 | 117.06 | -6.16 | 87.30 | -5.18 |
| 2017 (4) | 0.54 | -9.72 | 680.21 | -25.43 | 3998.61 | -3.27 | 47.59 | 225.29 | 0.90 | -70.57 | 124.75 | 25.81 | 92.07 | 50.29 |
| 2016 (3) | 0.60 | -2.13 | 912.21 | -8.75 | 4133.64 | -0.67 | 14.63 | 19.33 | 3.06 | 3.67 | 99.16 | 7.71 | 61.26 | 13.97 |
| 2015 (2) | 0.61 | -2.02 | 999.71 | -2.89 | 4161.51 | -0.52 | 12.26 | 17.43 | 2.95 | -30.54 | 92.06 | -3.99 | 53.75 | -8.76 |
| 2014 (1) | 0.62 | -0.77 | 1029.48 | -1.43 | 4183.27 | -1.12 | 10.44 | -20.55 | 4.25 | 0 | 95.89 | -3.77 | 58.91 | -2.48 |
| 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) | 0.71 | -0.92 | 1.39 | 1148.19 | 18.42 | 13.9 | 12.91 | 3.95 | 5.13 | 7.43 | 1.49 | 46.64 | 94.38 | 1.69 | 2.8 | 68.54 | 1.45 | 3.07 |
| 24Q2 (19) | 0.72 | 4.28 | 0.74 | 969.63 | 3.94 | 2.36 | 12.42 | 5.61 | -56.5 | 7.32 | 1.81 | 45.31 | 92.81 | -7.23 | 5.67 | 67.56 | -4.83 | 8.25 |
| 24Q1 (18) | 0.69 | -2.22 | 8.56 | 932.85 | -3.03 | 25.07 | 11.76 | 54.94 | -17.76 | 7.19 | -72.6 | 124.45 | 100.04 | 3.04 | -10.53 | 70.99 | 4.77 | -12.1 |
| 23Q4 (17) | 0.71 | 0.35 | 8.5 | 962.01 | -4.57 | 36.12 | 7.59 | -38.19 | -13.85 | 26.24 | 417.96 | 191.4 | 97.09 | 5.75 | -13.06 | 67.76 | 1.89 | -14.21 |
| 23Q3 (16) | 0.70 | -1.55 | 7.38 | 1008.09 | 6.41 | 31.46 | 12.28 | -56.99 | -33.15 | 5.07 | 0.57 | 39.91 | 91.81 | 4.53 | -14.32 | 66.50 | 6.55 | -15.19 |
| 23Q2 (15) | 0.72 | 12.38 | 5.99 | 947.32 | 27.01 | 33.87 | 28.55 | 99.65 | 58.52 | 5.04 | 57.26 | 23.66 | 87.83 | -21.45 | -15.13 | 62.41 | -22.72 | -18.86 |
| 23Q1 (14) | 0.64 | -2.27 | 0.98 | 745.89 | 5.54 | 19.15 | 14.30 | 62.32 | -16.28 | 3.20 | -64.43 | -10.18 | 111.81 | 0.13 | 0.09 | 80.76 | 2.25 | 0.36 |
| 22Q4 (13) | 0.65 | -0.69 | 0.54 | 706.73 | -7.84 | 28.97 | 8.81 | -52.04 | -38.69 | 9.00 | 148.69 | 128.6 | 111.67 | 4.21 | 4.87 | 78.98 | 0.73 | 5.19 |
| 22Q3 (12) | 0.66 | -2.83 | 0.49 | 766.85 | 8.36 | 67.69 | 18.37 | 2.0 | -14.04 | 3.62 | -11.11 | 123.42 | 107.16 | 3.55 | 4.18 | 78.41 | 1.94 | 3.76 |
| 22Q2 (11) | 0.68 | 7.07 | 0.87 | 707.66 | 13.05 | 15.03 | 18.01 | 5.44 | -5.06 | 4.07 | 14.23 | 121.17 | 103.49 | -7.36 | 9.68 | 76.92 | -4.41 | 11.3 |
| 22Q1 (10) | 0.63 | -2.7 | 0.99 | 625.99 | 14.24 | 2.36 | 17.08 | 18.86 | -9.96 | 3.57 | -9.47 | 79.35 | 111.71 | 4.91 | 8.28 | 80.47 | 7.18 | 8.51 |
| 21Q4 (9) | 0.65 | -0.74 | 1.97 | 547.96 | 19.82 | 1.19 | 14.37 | -32.76 | 34.3 | 3.94 | 143.05 | -8.17 | 106.48 | 3.52 | 2.86 | 75.08 | -0.65 | 0.56 |
| 21Q3 (8) | 0.65 | -2.47 | 1.54 | 457.31 | -25.66 | -31.17 | 21.37 | 12.65 | -6.56 | 1.62 | -12.01 | 3.52 | 102.86 | 9.01 | 3.92 | 75.57 | 9.35 | 0.99 |
| 21Q2 (7) | 0.67 | 7.21 | 1.07 | 615.2 | 0.6 | -3.36 | 18.97 | 0.0 | 3.32 | 1.84 | -7.37 | 9.44 | 94.36 | -8.54 | 0.35 | 69.11 | -6.81 | -3.19 |
| 21Q1 (6) | 0.62 | -1.76 | 0.43 | 611.56 | 12.94 | -8.49 | 18.97 | 77.29 | 22.86 | 1.99 | -53.64 | -64.7 | 103.17 | -0.34 | -5.46 | 74.16 | -0.67 | -7.72 |
| 20Q4 (5) | 0.64 | -1.15 | -0.03 | 541.5 | -18.49 | -20.93 | 10.70 | -53.21 | 11.34 | 4.29 | 174.0 | -61.62 | 103.52 | 4.59 | -3.13 | 74.66 | -0.23 | -2.79 |
| 20Q3 (4) | 0.64 | -2.91 | 0.0 | 664.36 | 4.36 | 0.0 | 22.87 | 24.56 | 0.0 | 1.57 | -6.99 | 0.0 | 98.98 | 5.26 | 0.0 | 74.83 | 4.82 | 0.0 |
| 20Q2 (3) | 0.66 | 6.53 | 0.0 | 636.59 | -4.75 | 0.0 | 18.36 | 18.91 | 0.0 | 1.68 | -70.12 | 0.0 | 94.03 | -13.84 | 0.0 | 71.39 | -11.16 | 0.0 |
| 20Q1 (2) | 0.62 | -2.22 | 0.0 | 668.31 | -2.42 | 0.0 | 15.44 | 60.67 | 0.0 | 5.63 | -49.61 | 0.0 | 109.13 | 2.12 | 0.0 | 80.36 | 4.64 | 0.0 |
| 19Q4 (1) | 0.64 | 0.0 | 0.0 | 684.87 | 0.0 | 0.0 | 9.61 | 0.0 | 0.0 | 11.18 | 0.0 | 0.0 | 106.86 | 0.0 | 0.0 | 76.80 | 0.0 | 0.0 |
