- 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 | 1.54 | 49.32 | 1.92 | 49.0 | 2.06 | 2.96 | -16.38 | 17.79 | 57.81 | 98.25 | 9.75 | 60.52 | 16.81 |
| 2022 (9) | 0.45 | -2.56 | 48.39 | -3.49 | 48.01 | 1.91 | 3.54 | 6.63 | 11.27 | -34.11 | 89.52 | 1.26 | 51.81 | -3.18 |
| 2021 (8) | 0.47 | -4.22 | 50.14 | 4.92 | 47.11 | 2.1 | 3.32 | -5.41 | 17.11 | 47.92 | 88.41 | 38.4 | 53.51 | 40.19 |
| 2020 (7) | 0.49 | -2.96 | 47.79 | -4.76 | 46.14 | 3.27 | 3.51 | 129.41 | 11.57 | -80.33 | 63.88 | -1.81 | 38.17 | -6.1 |
| 2019 (6) | 0.50 | -0.18 | 50.18 | 3.83 | 44.68 | 3.38 | 1.53 | 8.51 | 58.81 | 6.53 | 65.06 | 9.31 | 40.65 | 14.67 |
| 2018 (5) | 0.50 | 0.36 | 48.33 | -2.91 | 43.22 | 4.25 | 1.41 | -39.22 | 55.21 | 137.17 | 59.52 | -15.66 | 35.45 | -16.8 |
| 2017 (4) | 0.50 | 4.85 | 49.78 | 16.04 | 41.46 | 0.75 | 2.32 | 8.41 | 23.28 | 1.85 | 70.57 | -4.98 | 42.61 | -13.71 |
| 2016 (3) | 0.48 | 2.47 | 42.9 | 6.66 | 41.15 | 2.39 | 2.14 | 42.67 | 22.85 | -45.15 | 74.27 | -4.51 | 49.38 | 1.38 |
| 2015 (2) | 0.47 | -14.67 | 40.22 | -36.31 | 40.19 | 12.2 | 1.50 | 0 | 41.67 | 0 | 77.78 | -8.36 | 48.71 | -15.3 |
| 2014 (1) | 0.55 | 1.72 | 63.15 | 15.85 | 35.82 | -20.04 | -1.81 | 0 | 0.00 | 0 | 84.88 | -40.52 | 57.51 | -45.97 |
| 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) | 0.45 | 1.38 | -4.73 | 51.17 | 0.39 | -0.27 | 5.84 | 19.18 | 37.74 | 28.65 | 0.26 | -23.63 | 90.98 | -2.15 | -3.95 | 67.37 | 10.3 | -1.72 |
| 24Q2 (19) | 0.45 | -2.2 | -3.36 | 50.97 | 0.79 | -0.91 | 4.90 | 16.39 | 131.13 | 28.58 | -34.53 | -81.8 | 92.98 | 2.01 | 0.45 | 61.08 | 3.72 | 7.4 |
| 24Q1 (18) | 0.46 | -0.39 | -0.46 | 50.57 | 2.53 | 2.1 | 4.21 | 119.27 | 14.71 | 43.66 | -70.7 | -4.62 | 91.15 | -7.23 | 12.43 | 58.89 | -2.69 | 17.76 |
| 23Q4 (17) | 0.46 | -3.54 | 1.54 | 49.32 | -3.88 | 1.92 | 1.92 | -54.72 | 526.67 | 149.00 | 297.1 | 1070.49 | 98.25 | 3.73 | 9.75 | 60.52 | -11.71 | 16.81 |
| 23Q3 (16) | 0.48 | 2.84 | 0.74 | 51.31 | -0.25 | 2.25 | 4.24 | 100.0 | -58.1 | 37.52 | -76.1 | 194.76 | 94.72 | 2.33 | -2.63 | 68.55 | 20.54 | 4.53 |
| 23Q2 (15) | 0.46 | 0.74 | -4.09 | 51.44 | 3.86 | -0.81 | 2.12 | -42.23 | 168.35 | 157.00 | 243.0 | 132.26 | 92.56 | 14.17 | 3.29 | 56.87 | 13.72 | 5.53 |
| 23Q1 (14) | 0.46 | 1.61 | 0.07 | 49.53 | 2.36 | -3.19 | 3.67 | 915.56 | 5.16 | 45.77 | 259.57 | -32.29 | 81.07 | -9.44 | -12.41 | 50.01 | -3.47 | -7.22 |
| 22Q4 (13) | 0.45 | -4.3 | -2.56 | 48.39 | -3.57 | -3.49 | -0.45 | -104.45 | -21.62 | 12.73 | 0.0 | -54.73 | 89.52 | -7.98 | 1.26 | 51.81 | -21.0 | -3.18 |
| 22Q3 (12) | 0.47 | -2.09 | -1.09 | 50.18 | -3.24 | 0.78 | 10.12 | 1181.01 | 125.39 | 12.73 | -81.17 | -54.73 | 97.28 | 8.56 | 40.64 | 65.58 | 21.69 | 36.94 |
| 22Q2 (11) | 0.48 | 5.1 | 1.64 | 51.86 | 1.37 | 6.18 | 0.79 | -77.36 | -85.53 | 67.60 | 0.0 | 253.65 | 89.61 | -3.19 | 50.78 | 53.89 | -0.02 | 48.87 |
| 22Q1 (10) | 0.46 | -1.05 | -2.29 | 51.16 | 2.03 | 3.29 | 3.49 | 1043.24 | -8.16 | 67.60 | 140.38 | 95.35 | 92.56 | 4.69 | 59.45 | 53.90 | 0.73 | 48.24 |
| 21Q4 (9) | 0.47 | -2.86 | -4.22 | 50.14 | 0.7 | 4.92 | -0.37 | -108.24 | -186.05 | 28.12 | 0.0 | 95.01 | 88.41 | 27.82 | 38.4 | 53.51 | 11.74 | 40.19 |
| 21Q3 (8) | 0.48 | 0.61 | -5.19 | 49.79 | 1.95 | -0.8 | 4.49 | -17.77 | -46.67 | 28.12 | 47.12 | 95.01 | 69.17 | 16.39 | 1.56 | 47.89 | 32.29 | -2.64 |
| 21Q2 (7) | 0.48 | 1.04 | -4.05 | 48.84 | -1.39 | 2.28 | 5.46 | 43.68 | 68.52 | 19.11 | -44.76 | -62.16 | 59.43 | 2.38 | -4.7 | 36.20 | -0.44 | -0.52 |
| 21Q1 (6) | 0.47 | -3.0 | -6.86 | 49.53 | 3.64 | -0.42 | 3.80 | 783.72 | 86.27 | 34.60 | 139.96 | -67.55 | 58.05 | -9.13 | -9.37 | 36.36 | -4.74 | -16.45 |
| 20Q4 (5) | 0.49 | -3.84 | -2.96 | 47.79 | -4.78 | -4.31 | 0.43 | -94.89 | 166.15 | 14.42 | 0.0 | 0 | 63.88 | -6.21 | -1.81 | 38.17 | -22.4 | -6.1 |
| 20Q3 (4) | 0.51 | 1.81 | 0.0 | 50.19 | 5.11 | 0.0 | 8.42 | 159.88 | 0.0 | 14.42 | -71.45 | 0.0 | 68.11 | 9.22 | 0.0 | 49.19 | 35.17 | 0.0 |
| 20Q2 (3) | 0.50 | -1.92 | 0.0 | 47.75 | -4.0 | 0.0 | 3.24 | 58.82 | 0.0 | 50.51 | -52.64 | 0.0 | 62.36 | -2.64 | 0.0 | 36.39 | -16.38 | 0.0 |
| 20Q1 (2) | 0.51 | 1.06 | 0.0 | 49.74 | -0.4 | 0.0 | 2.04 | 413.85 | 0.0 | 106.64 | 0 | 0.0 | 64.05 | -1.55 | 0.0 | 43.52 | 7.06 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 49.94 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 65.06 | 0.0 | 0.0 | 40.65 | 0.0 | 0.0 |
