- 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) | 0.42 | 2.7 | 1339.86 | 10.17 | 2597.55 | -26.87 | 3.28 | -84.83 | 7.90 | 4514.8 | 169.12 | 18.61 | 125.32 | 15.99 |
| 2022 (9) | 0.41 | 13.6 | 1216.19 | 60.42 | 3551.83 | -13.72 | 21.62 | -68.95 | 0.17 | -36.13 | 142.59 | -36.49 | 108.04 | -36.01 |
| 2021 (8) | 0.36 | -8.05 | 758.12 | -9.85 | 4116.7 | 50.6 | 69.62 | 188.64 | 0.27 | 61.5 | 224.52 | 28.89 | 168.83 | 23.95 |
| 2020 (7) | 0.39 | 8.69 | 840.92 | 25.08 | 2733.54 | -4.52 | 24.12 | 38.07 | 0.17 | -74.02 | 174.20 | -22.4 | 136.21 | -19.66 |
| 2019 (6) | 0.36 | 11.66 | 672.33 | 21.22 | 2863.03 | -14.04 | 17.47 | -52.4 | 0.64 | 449.41 | 224.48 | -12.68 | 169.54 | -11.76 |
| 2018 (5) | 0.32 | -1.11 | 554.65 | 4.0 | 3330.62 | 8.79 | 36.70 | -7.28 | 0.12 | -59.04 | 257.09 | -3.4 | 192.13 | -7.77 |
| 2017 (4) | 0.33 | -6.18 | 533.32 | -18.07 | 3061.4 | 11.2 | 39.58 | 12.35 | 0.28 | -25.62 | 266.14 | 3.92 | 208.32 | -0.37 |
| 2016 (3) | 0.35 | 1.26 | 650.96 | 17.19 | 2752.94 | -8.17 | 35.23 | 37.14 | 0.38 | -41.19 | 256.10 | -14.6 | 209.09 | -11.21 |
| 2015 (2) | 0.34 | -8.75 | 555.47 | -20.43 | 2997.81 | -7.89 | 25.69 | 50.67 | 0.65 | -31.28 | 299.90 | 1.53 | 235.50 | 6.51 |
| 2014 (1) | 0.38 | -14.17 | 698.06 | -21.71 | 3254.73 | 4.65 | 17.05 | 13.14 | 0.94 | 0 | 295.38 | 21.01 | 221.10 | 16.86 |
| 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) | 0.41 | -0.82 | -2.31 | 1330.23 | -1.81 | -5.56 | 1.45 | -50.85 | -74.34 | 554.06 | 1627.73 | 4439.88 | 138.77 | -13.69 | -14.59 | 95.91 | -18.53 | -20.28 |
| 24Q2 (19) | 0.41 | -1.19 | -6.53 | 1354.79 | 3.21 | 7.51 | 2.95 | 39.81 | -0.67 | 32.07 | -25.71 | 8.64 | 160.79 | -4.72 | 16.41 | 117.72 | -5.96 | 13.37 |
| 24Q1 (18) | 0.42 | 0.0 | -6.04 | 1312.69 | -2.03 | 7.35 | 2.11 | 113.13 | -31.72 | 43.17 | -87.8 | 36.89 | 168.75 | -0.22 | 20.67 | 125.18 | -0.11 | 19.45 |
| 23Q4 (17) | 0.42 | -0.31 | 2.7 | 1339.86 | -4.87 | 10.17 | 0.99 | -82.48 | -74.15 | 353.75 | 2798.58 | 3603.78 | 169.12 | 4.09 | 18.61 | 125.32 | 4.16 | 15.99 |
| 23Q3 (16) | 0.42 | -5.11 | 2.36 | 1408.48 | 11.77 | 16.27 | 5.65 | 90.24 | -44.99 | 12.20 | -58.65 | 27.78 | 162.47 | 17.63 | -5.75 | 120.31 | 15.86 | -6.74 |
| 23Q2 (15) | 0.44 | -0.67 | 5.33 | 1260.19 | 3.06 | 88.38 | 2.97 | -3.88 | -94.03 | 29.52 | -6.4 | 1738.17 | 138.12 | -1.23 | -16.38 | 103.84 | -0.92 | -16.46 |
| 23Q1 (14) | 0.45 | 9.3 | 30.19 | 1222.77 | 0.54 | 65.79 | 3.09 | -19.32 | -94.29 | 31.54 | 230.18 | 2020.86 | 139.84 | -1.93 | -40.03 | 104.80 | -3.0 | -39.75 |
| 22Q4 (13) | 0.41 | -0.63 | 13.6 | 1216.19 | 0.39 | 60.42 | 3.83 | -62.71 | -94.15 | 9.55 | 0.0 | 665.06 | 142.59 | -17.29 | -36.49 | 108.04 | -16.25 | -36.01 |
| 22Q3 (12) | 0.41 | -2.36 | 11.59 | 1211.42 | 81.09 | 50.8 | 10.27 | -79.36 | -85.53 | 9.55 | 494.77 | 868.34 | 172.39 | 4.37 | -22.27 | 129.01 | 3.79 | -24.89 |
| 22Q2 (11) | 0.42 | 22.76 | 5.1 | 668.95 | -9.3 | -11.6 | 49.76 | -8.02 | -36.58 | 1.61 | 8.0 | 8270.34 | 165.17 | -29.17 | -3.2 | 124.30 | -28.53 | -6.65 |
| 22Q1 (10) | 0.34 | -4.63 | -10.21 | 737.53 | -2.72 | -13.91 | 54.10 | -17.39 | -14.05 | 1.49 | 19.11 | 507.68 | 233.19 | 3.86 | 31.48 | 173.93 | 3.02 | 24.95 |
| 21Q4 (9) | 0.36 | -2.39 | -8.05 | 758.12 | -5.63 | -9.85 | 65.49 | -7.7 | 39.13 | 1.25 | 26.57 | 256.16 | 224.52 | 1.24 | 28.89 | 168.83 | -1.7 | 23.95 |
| 21Q3 (8) | 0.37 | -8.03 | -8.99 | 803.32 | 6.16 | -6.98 | 70.95 | -9.57 | 107.94 | 0.99 | 5041.26 | 147.46 | 221.78 | 29.98 | 32.86 | 171.75 | 28.99 | 37.87 |
| 21Q2 (7) | 0.40 | 4.88 | -4.06 | 756.69 | -11.67 | -6.49 | 78.46 | 24.66 | 669.22 | 0.02 | -92.16 | -99.77 | 170.63 | -3.79 | -4.75 | 133.15 | -4.35 | -1.44 |
| 21Q1 (6) | 0.38 | -2.33 | 0.95 | 856.69 | 1.88 | 12.72 | 62.94 | 33.72 | 803.01 | 0.24 | -30.19 | -98.69 | 177.36 | 1.81 | -17.04 | 139.20 | 2.2 | -12.03 |
| 20Q4 (5) | 0.39 | -3.39 | 8.69 | 840.92 | -2.63 | 25.08 | 47.07 | 37.95 | 221.3 | 0.35 | -12.06 | -90.14 | 174.20 | 4.36 | -22.4 | 136.21 | 9.34 | -19.66 |
| 20Q3 (4) | 0.40 | -3.05 | 0.0 | 863.6 | 6.72 | 0.0 | 34.12 | 234.51 | 0.0 | 0.40 | -95.15 | 0.0 | 166.93 | -6.82 | 0.0 | 124.57 | -7.79 | 0.0 |
| 20Q2 (3) | 0.42 | 10.36 | 0.0 | 809.24 | 6.48 | 0.0 | 10.20 | 46.34 | 0.0 | 8.22 | -55.86 | 0.0 | 179.14 | -16.21 | 0.0 | 135.09 | -14.62 | 0.0 |
| 20Q1 (2) | 0.38 | 5.15 | 0.0 | 759.99 | 13.04 | 0.0 | 6.97 | -52.42 | 0.0 | 18.62 | 423.73 | 0.0 | 213.79 | -4.76 | 0.0 | 158.23 | -6.67 | 0.0 |
| 19Q4 (1) | 0.36 | 0.0 | 0.0 | 672.33 | 0.0 | 0.0 | 14.65 | 0.0 | 0.0 | 3.56 | 0.0 | 0.0 | 224.48 | 0.0 | 0.0 | 169.54 | 0.0 | 0.0 |
