- 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) | 0.21 | -13.74 | 2.9 | -26.02 | 32.94 | -6.9 | 39.12 | 116.01 | 0.37 | -29.39 | 423.61 | 29.83 | 277.18 | 49.17 |
| 2022 (9) | 0.24 | 13.2 | 3.92 | 74.22 | 35.38 | 9.91 | 18.11 | -86.55 | 0.52 | 199.58 | 326.29 | -16.51 | 185.82 | -27.1 |
| 2021 (8) | 0.21 | 19.02 | 2.25 | 18.42 | 32.19 | 16.0 | 134.68 | 27.13 | 0.17 | 142.48 | 390.79 | -24.97 | 254.91 | -32.72 |
| 2020 (7) | 0.18 | -16.38 | 1.9 | -41.54 | 27.75 | -6.94 | 105.94 | 158.14 | 0.07 | -49.72 | 520.82 | 27.09 | 378.88 | 31.52 |
| 2019 (6) | 0.21 | -3.53 | 3.25 | -7.14 | 29.82 | 8.55 | 41.04 | 68.06 | 0.14 | -48.9 | 409.82 | -2.3 | 288.08 | -5.96 |
| 2018 (5) | 0.22 | 4.3 | 3.5 | 7.03 | 27.47 | 16.05 | 24.42 | -15.85 | 0.28 | 34.54 | 419.48 | -5.03 | 306.33 | 2.44 |
| 2017 (4) | 0.21 | 4.33 | 3.27 | 17.2 | 23.67 | -17.35 | 29.02 | -53.66 | 0.21 | 55.84 | 441.68 | -8.97 | 299.03 | -14.11 |
| 2016 (3) | 0.20 | -20.3 | 2.79 | -8.52 | 28.64 | -12.58 | 62.62 | 137.47 | 0.13 | -43.33 | 485.21 | 18.27 | 348.14 | 23.55 |
| 2015 (2) | 0.25 | -20.7 | 3.05 | -41.46 | 32.76 | -13.1 | 26.37 | 165.03 | 0.24 | -10.92 | 410.25 | 41.99 | 281.78 | 47.41 |
| 2014 (1) | 0.32 | 18.83 | 5.21 | 41.19 | 37.7 | 6.62 | 9.95 | -33.0 | 0.26 | 0 | 288.93 | -22.34 | 191.15 | -24.2 |
| 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) | 0.20 | 0.85 | 0.95 | 2.45 | 52.17 | 3.38 | 114.49 | -40.26 | 92.32 | 0.30 | -70.39 | -50.0 | 409.60 | -14.18 | -2.0 | 261.96 | -22.05 | -3.61 |
| 24Q2 (19) | 0.20 | 6.04 | -4.99 | 1.61 | -28.76 | -39.02 | 191.64 | 123.57 | 420.62 | 1.01 | 14.55 | 68.89 | 477.26 | -1.81 | 24.5 | 336.05 | 0.16 | 34.4 |
| 24Q1 (18) | 0.19 | -8.93 | 1.45 | 2.26 | -22.07 | -1.31 | 85.72 | 25.6 | 4888.83 | 0.88 | 17.35 | -63.14 | 486.07 | 14.74 | 5.96 | 335.52 | 21.05 | 30.43 |
| 23Q4 (17) | 0.21 | 3.65 | -13.74 | 2.9 | 22.36 | -26.02 | 68.25 | 14.65 | 879.2 | 0.75 | 25.64 | -68.59 | 423.61 | 1.35 | 29.83 | 277.18 | 1.99 | 49.17 |
| 23Q3 (16) | 0.20 | -5.08 | -27.53 | 2.37 | -10.23 | -60.83 | 59.53 | 61.72 | 7186.9 | 0.60 | 0.0 | -63.57 | 417.97 | 9.04 | 49.49 | 271.78 | 8.69 | 72.75 |
| 23Q2 (15) | 0.21 | 13.23 | -20.66 | 2.64 | 15.28 | -23.48 | 36.81 | 2156.42 | 6.42 | 0.60 | -75.0 | -63.57 | 383.33 | -16.44 | 30.42 | 250.04 | -2.8 | 29.8 |
| 23Q1 (14) | 0.19 | -22.57 | 10.46 | 2.29 | -41.58 | 22.46 | -1.79 | -125.68 | -101.96 | 2.40 | 0.0 | 173.1 | 458.74 | 40.59 | -18.43 | 257.25 | 38.44 | -34.88 |
| 22Q4 (13) | 0.24 | -12.91 | 13.2 | 3.92 | -35.21 | 74.22 | 6.97 | 929.76 | -91.47 | 2.40 | 45.71 | 116.77 | 326.29 | 16.7 | -16.51 | 185.82 | 18.11 | -27.1 |
| 22Q3 (12) | 0.28 | 3.92 | 47.59 | 6.05 | 75.36 | 180.09 | -0.84 | -102.43 | -100.79 | 1.65 | 0.0 | 44.74 | 279.60 | -4.87 | -39.59 | 157.33 | -18.33 | -48.91 |
| 22Q2 (11) | 0.27 | 57.64 | 43.17 | 3.45 | 84.49 | 41.39 | 34.59 | -62.19 | -78.14 | 1.65 | 87.42 | 168.24 | 293.92 | -47.74 | -39.01 | 192.63 | -51.24 | -43.39 |
| 22Q1 (10) | 0.17 | -20.65 | -10.67 | 1.87 | -16.89 | -22.08 | 91.48 | 11.96 | -53.58 | 0.88 | -20.63 | 376.01 | 562.40 | 43.91 | 21.97 | 395.06 | 54.98 | 23.05 |
| 21Q4 (9) | 0.21 | 13.54 | 19.02 | 2.25 | 4.17 | 18.42 | 81.71 | -22.93 | -59.75 | 1.11 | -2.71 | 376.92 | 390.79 | -15.57 | -24.97 | 254.91 | -17.22 | -32.72 |
| 21Q3 (8) | 0.19 | 0.81 | 20.13 | 2.16 | -11.48 | 92.86 | 106.02 | -33.01 | -63.56 | 1.14 | 85.32 | 355.17 | 462.85 | -3.96 | -27.7 | 307.95 | -9.51 | -31.7 |
| 21Q2 (7) | 0.19 | -1.65 | -2.88 | 2.44 | 1.67 | 253.62 | 158.27 | -19.69 | -9.88 | 0.61 | 232.6 | 116.96 | 481.95 | 4.52 | 3.38 | 340.30 | 5.99 | -2.57 |
| 21Q1 (6) | 0.19 | 5.72 | -2.69 | 2.4 | 26.32 | 11.11 | 197.07 | -2.93 | 787.7 | 0.18 | -20.47 | -81.54 | 461.10 | -11.47 | -1.4 | 321.06 | -15.26 | 0.04 |
| 20Q4 (5) | 0.18 | 14.6 | -16.38 | 1.9 | 69.64 | -26.07 | 203.01 | -30.22 | 326.94 | 0.23 | -7.14 | -41.96 | 520.82 | -18.65 | 27.09 | 378.88 | -15.97 | 31.52 |
| 20Q3 (4) | 0.16 | -18.5 | 0.0 | 1.12 | 62.32 | 0.0 | 290.92 | 65.65 | 0.0 | 0.25 | -11.67 | 0.0 | 640.21 | 37.32 | 0.0 | 450.87 | 29.08 | 0.0 |
| 20Q2 (3) | 0.19 | -1.45 | 0.0 | 0.69 | -68.06 | 0.0 | 175.62 | 691.08 | 0.0 | 0.28 | -71.7 | 0.0 | 466.21 | -0.31 | 0.0 | 349.29 | 8.84 | 0.0 |
| 20Q1 (2) | 0.19 | -9.15 | 0.0 | 2.16 | -15.95 | 0.0 | 22.20 | -53.31 | 0.0 | 1.00 | 150.0 | 0.0 | 467.65 | 14.11 | 0.0 | 320.92 | 11.4 | 0.0 |
| 19Q4 (1) | 0.21 | 0.0 | 0.0 | 2.57 | 0.0 | 0.0 | 47.55 | 0.0 | 0.0 | 0.40 | 0.0 | 0.0 | 409.82 | 0.0 | 0.0 | 288.08 | 0.0 | 0.0 |
