- 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) | 0.55 | -3.55 | 41.96 | -5.32 | 163.14 | -4.03 | 5.83 | -23.59 | 4.33 | 0.65 | 154.29 | 3.25 | 73.20 | -7.53 |
| 2022 (9) | 0.57 | 11.25 | 44.32 | 32.58 | 169.99 | 15.02 | 7.63 | -27.75 | 4.30 | -10.6 | 149.43 | -19.16 | 79.16 | -26.94 |
| 2021 (8) | 0.51 | 6.39 | 33.43 | 14.8 | 147.79 | 19.92 | 10.56 | -37.85 | 4.81 | 78.67 | 184.84 | -10.55 | 108.35 | -13.09 |
| 2020 (7) | 0.48 | -13.77 | 29.12 | -23.91 | 123.24 | 0.53 | 16.99 | 330.13 | 2.69 | -69.78 | 206.63 | 25.55 | 124.67 | 42.95 |
| 2019 (6) | 0.56 | 0.94 | 38.27 | 7.26 | 122.59 | 4.69 | 3.95 | 0 | 8.91 | -34.01 | 164.58 | -3.26 | 87.21 | -12.84 |
| 2018 (5) | 0.55 | 3.43 | 35.68 | 6.57 | 117.1 | 8.2 | -0.69 | 0 | 13.50 | 0.0 | 170.13 | -14.04 | 100.06 | -1.82 |
| 2017 (4) | 0.53 | 3.17 | 33.48 | 21.22 | 108.23 | -1.3 | 2.24 | -37.43 | 13.50 | 45.98 | 197.91 | -6.61 | 101.91 | -18.18 |
| 2016 (3) | 0.52 | 5.42 | 27.62 | 7.39 | 109.66 | 12.67 | 3.58 | -41.5 | 9.25 | -4.88 | 211.92 | 3.71 | 124.56 | 25.06 |
| 2015 (2) | 0.49 | 30.56 | 25.72 | 126.01 | 97.33 | -7.69 | 6.12 | -38.49 | 9.72 | 116.45 | 204.34 | -39.21 | 99.60 | -48.87 |
| 2014 (1) | 0.38 | 18.85 | 11.38 | 76.71 | 105.44 | 0.31 | 9.95 | 352.27 | 4.49 | 0 | 336.14 | -31.17 | 194.78 | -30.87 |
| 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) | 0.54 | -2.91 | -0.5 | 41.16 | -2.99 | 8.2 | 1.02 | -56.6 | -87.01 | 111.85 | 392.35 | 611.2 | 159.40 | 6.23 | -3.71 | 74.86 | 6.29 | -11.19 |
| 24Q2 (19) | 0.55 | 4.38 | 0.2 | 42.43 | 10.27 | 2.84 | 2.35 | -27.47 | -57.89 | 22.72 | -10.3 | 44.96 | 150.05 | -2.46 | 2.94 | 70.43 | -8.57 | -3.89 |
| 24Q1 (18) | 0.53 | -3.36 | 0.78 | 38.48 | -8.29 | 6.33 | 3.24 | -41.94 | -28.63 | 25.33 | 49.53 | 22.01 | 153.84 | -0.29 | -3.69 | 77.03 | 5.23 | -5.53 |
| 23Q4 (17) | 0.55 | 1.59 | -3.55 | 41.96 | 10.3 | -5.32 | 5.58 | -28.92 | 159.53 | 16.94 | 7.7 | -79.21 | 154.29 | -6.8 | 3.25 | 73.20 | -13.16 | -7.53 |
| 23Q3 (16) | 0.54 | -2.23 | -5.93 | 38.04 | -7.8 | -18.89 | 7.85 | 40.68 | 506.74 | 15.73 | 0.35 | 50.68 | 165.55 | 13.57 | 5.85 | 84.29 | 15.02 | 14.7 |
| 23Q2 (15) | 0.55 | 4.98 | -2.49 | 41.26 | 14.01 | 1.25 | 5.58 | 22.91 | -55.99 | 15.67 | -24.51 | 50.15 | 145.77 | -8.75 | -4.33 | 73.28 | -10.13 | 0.11 |
| 23Q1 (14) | 0.53 | -7.51 | 7.28 | 36.19 | -18.34 | 13.34 | 4.54 | 111.16 | -83.32 | 20.76 | -74.52 | 190.38 | 159.74 | 6.9 | -15.77 | 81.54 | 3.01 | -23.59 |
| 22Q4 (13) | 0.57 | -0.91 | 11.25 | 44.32 | -5.5 | 32.58 | 2.15 | 211.4 | -71.06 | 81.47 | 680.59 | 256.5 | 149.43 | -4.46 | -19.16 | 79.16 | 7.72 | -26.94 |
| 22Q3 (12) | 0.57 | 1.34 | 12.71 | 46.9 | 15.09 | 39.17 | -1.93 | -115.22 | 21.54 | 10.44 | 0.0 | -69.89 | 156.40 | 2.64 | -21.86 | 73.49 | 0.4 | -34.68 |
| 22Q2 (11) | 0.57 | 15.51 | 14.27 | 40.75 | 27.62 | 17.47 | 12.68 | -53.42 | 75.87 | 10.44 | 46.0 | -69.89 | 152.37 | -19.65 | -23.22 | 73.20 | -31.4 | -17.66 |
| 22Q1 (10) | 0.49 | -4.09 | 8.36 | 31.93 | -4.49 | 17.48 | 27.22 | 266.35 | -19.11 | 7.15 | -68.72 | -4.61 | 189.64 | 2.6 | -24.63 | 106.71 | -1.51 | -28.59 |
| 21Q4 (9) | 0.51 | 0.39 | 6.39 | 33.43 | -0.8 | 14.8 | 7.43 | 402.03 | -59.24 | 22.85 | -34.06 | 93.2 | 184.84 | -7.65 | -10.55 | 108.35 | -3.7 | -13.09 |
| 21Q3 (8) | 0.51 | 2.75 | 2.5 | 33.7 | -2.85 | 6.51 | -2.46 | -134.12 | -113.95 | 34.66 | 0.0 | 152.17 | 200.16 | 0.86 | -5.26 | 112.51 | 26.56 | -4.9 |
| 21Q2 (7) | 0.50 | 9.53 | -4.58 | 34.69 | 27.63 | 4.65 | 7.21 | -78.57 | -13.96 | 34.66 | 362.52 | 50.69 | 198.45 | -21.12 | 7.28 | 88.90 | -40.51 | -16.05 |
| 21Q1 (6) | 0.45 | -5.83 | -13.05 | 27.18 | -6.66 | -21.67 | 33.65 | 84.59 | 48.04 | 7.49 | -36.65 | 12.03 | 251.60 | 21.76 | 34.8 | 149.44 | 19.87 | 30.49 |
| 20Q4 (5) | 0.48 | -3.28 | -13.77 | 29.12 | -7.96 | -23.91 | 18.23 | 3.34 | 56.48 | 11.83 | -13.94 | -14.34 | 206.63 | -2.2 | 25.55 | 124.67 | 5.38 | 42.95 |
| 20Q3 (4) | 0.50 | -4.35 | 0.0 | 31.64 | -4.56 | 0.0 | 17.64 | 110.5 | 0.0 | 13.74 | -40.24 | 0.0 | 211.28 | 14.21 | 0.0 | 118.31 | 11.72 | 0.0 |
| 20Q2 (3) | 0.52 | -0.19 | 0.0 | 33.15 | -4.47 | 0.0 | 8.38 | -63.13 | 0.0 | 23.00 | 243.84 | 0.0 | 184.99 | -0.89 | 0.0 | 105.90 | -7.53 | 0.0 |
| 20Q1 (2) | 0.52 | -6.61 | 0.0 | 34.7 | -9.33 | 0.0 | 22.73 | 95.11 | 0.0 | 6.69 | -51.56 | 0.0 | 186.65 | 13.41 | 0.0 | 114.52 | 31.32 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | 38.27 | 0.0 | 0.0 | 11.65 | 0.0 | 0.0 | 13.81 | 0.0 | 0.0 | 164.58 | 0.0 | 0.0 | 87.21 | 0.0 | 0.0 |
