- 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) | 0.36 | 3.83 | 119.84 | 31.91 | 522.65 | -21.33 | -6.19 | 0 | 4.09 | 0.0 | 249.44 | -15.0 | 183.59 | -13.86 |
| 2022 (9) | 0.34 | 0.26 | 90.85 | -11.74 | 664.37 | -7.41 | 4.24 | -94.52 | 4.09 | 377.24 | 293.46 | 29.02 | 213.14 | 25.04 |
| 2021 (8) | 0.34 | -7.0 | 102.93 | -20.78 | 717.56 | 42.94 | 77.32 | 133.38 | 0.86 | -72.76 | 227.45 | 1.25 | 170.46 | -7.6 |
| 2020 (7) | 0.37 | -18.07 | 129.93 | -19.34 | 502.01 | -9.8 | 33.13 | 159.03 | 3.15 | -55.42 | 224.65 | 1.29 | 184.49 | 4.57 |
| 2019 (6) | 0.45 | -4.26 | 161.09 | -7.4 | 556.57 | -8.6 | 12.79 | 12.99 | 7.06 | -55.73 | 221.78 | 7.96 | 176.42 | 14.2 |
| 2018 (5) | 0.47 | 2.66 | 173.96 | 32.31 | 608.93 | 4.75 | 11.32 | -27.9 | 15.96 | 156.86 | 205.43 | -13.32 | 154.48 | -13.01 |
| 2017 (4) | 0.46 | -4.98 | 131.48 | -14.42 | 581.34 | 9.48 | 15.70 | 1.29 | 6.21 | 2.01 | 236.99 | -0.03 | 177.58 | -4.11 |
| 2016 (3) | 0.48 | 5.11 | 153.63 | 7.48 | 531.02 | 1.39 | 15.50 | 54.38 | 6.09 | 2.96 | 237.06 | 13.86 | 185.20 | 19.08 |
| 2015 (2) | 0.46 | -1.63 | 142.94 | -10.48 | 523.74 | -12.28 | 10.04 | 120.66 | 5.92 | -25.26 | 208.21 | 4.85 | 155.53 | 9.95 |
| 2014 (1) | 0.47 | 0.34 | 159.67 | 17.88 | 597.05 | 1.75 | 4.55 | -60.02 | 7.92 | 0 | 198.57 | -6.06 | 141.46 | -10.86 |
| 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) | 0.38 | 4.54 | 10.26 | 141.26 | 14.1 | 27.54 | -20.81 | -151.63 | -503.29 | 27.62 | 0.0 | 0.0 | 196.52 | -9.72 | -25.0 | 135.94 | -11.8 | -28.7 |
| 24Q2 (19) | 0.37 | 0.52 | 1.53 | 123.8 | -6.13 | 6.99 | -8.27 | 46.05 | -170.26 | 27.62 | 0.0 | -89.7 | 217.69 | -6.8 | -16.85 | 154.12 | -11.54 | -17.71 |
| 24Q1 (18) | 0.36 | 1.65 | 5.05 | 131.89 | 10.06 | 46.82 | -15.33 | 13.63 | -100.13 | 27.62 | 0.0 | 113.44 | 233.57 | -6.36 | -25.72 | 174.22 | -5.1 | -22.64 |
| 23Q4 (17) | 0.36 | 3.23 | 3.83 | 119.84 | 8.2 | 31.91 | -17.75 | -443.99 | -1395.62 | 27.62 | 0.0 | 113.44 | 249.44 | -4.81 | -15.0 | 183.59 | -3.7 | -13.86 |
| 23Q3 (16) | 0.35 | -3.75 | -3.53 | 110.76 | -4.28 | -1.59 | 5.16 | 268.63 | 166.67 | 27.62 | -89.7 | -23.37 | 262.04 | 0.09 | 1.62 | 190.65 | 1.8 | 4.98 |
| 23Q2 (15) | 0.36 | 4.01 | -4.12 | 115.71 | 28.81 | 31.29 | -3.06 | 60.05 | -124.96 | 268.19 | 1972.68 | 1828.45 | 261.81 | -16.74 | 28.79 | 187.28 | -16.84 | 32.54 |
| 23Q1 (14) | 0.35 | 0.46 | 9.97 | 89.83 | -1.12 | 9.28 | -7.66 | -659.12 | -127.52 | 12.94 | 0.0 | 61.62 | 314.44 | 7.15 | 19.08 | 225.20 | 5.66 | 17.41 |
| 22Q4 (13) | 0.34 | -4.09 | 0.26 | 90.85 | -19.28 | -11.74 | 1.37 | 117.7 | -98.37 | 12.94 | -64.1 | 362.29 | 293.46 | 13.81 | 29.02 | 213.14 | 17.36 | 25.04 |
| 22Q3 (12) | 0.36 | -4.34 | -1.83 | 112.55 | 27.71 | 8.84 | -7.74 | -163.13 | -112.03 | 36.04 | 159.16 | 793.32 | 257.85 | 26.84 | 29.37 | 181.61 | 28.53 | 16.68 |
| 22Q2 (11) | 0.38 | 19.3 | 1.79 | 88.13 | 7.21 | -16.8 | 12.26 | -55.95 | -85.31 | 13.91 | 73.71 | 310.91 | 203.28 | -23.01 | 3.31 | 141.30 | -26.33 | -8.0 |
| 22Q1 (10) | 0.32 | -8.4 | -11.81 | 82.2 | -20.14 | -39.03 | 27.83 | -66.95 | -64.13 | 8.01 | 186.03 | 38.11 | 264.05 | 16.09 | 20.57 | 191.81 | 12.52 | 9.26 |
| 21Q4 (9) | 0.34 | -6.09 | -7.0 | 102.93 | -0.46 | -20.78 | 84.21 | 30.92 | 9.11 | 2.80 | -30.63 | -52.17 | 227.45 | 14.12 | 1.25 | 170.46 | 9.51 | -7.6 |
| 21Q3 (8) | 0.37 | -0.81 | -6.86 | 103.41 | -2.37 | -18.03 | 64.32 | -22.95 | 78.77 | 4.03 | 19.21 | -69.42 | 199.31 | 1.3 | -19.95 | 155.65 | 1.35 | -21.58 |
| 21Q2 (7) | 0.37 | 3.36 | -10.56 | 105.92 | -21.43 | -21.35 | 83.48 | 7.61 | 425.69 | 3.38 | -41.61 | -87.45 | 196.76 | -10.16 | -12.36 | 153.58 | -12.52 | -15.14 |
| 21Q1 (6) | 0.36 | -3.41 | -16.13 | 134.81 | 3.76 | -12.02 | 77.58 | 0.52 | 439.87 | 5.80 | -0.95 | -86.3 | 219.00 | -2.52 | -17.93 | 175.56 | -4.84 | -16.61 |
| 20Q4 (5) | 0.37 | -5.95 | -18.07 | 129.93 | 2.99 | -19.34 | 77.18 | 114.51 | 467.5 | 5.85 | -55.65 | -81.7 | 224.65 | -9.77 | 1.29 | 184.49 | -7.05 | 4.57 |
| 20Q3 (4) | 0.39 | -4.75 | 0.0 | 126.16 | -6.32 | 0.0 | 35.98 | 126.57 | 0.0 | 13.19 | -51.06 | 0.0 | 248.98 | 10.9 | 0.0 | 198.48 | 9.67 | 0.0 |
| 20Q2 (3) | 0.41 | -3.08 | 0.0 | 134.67 | -12.11 | 0.0 | 15.88 | 10.51 | 0.0 | 26.96 | -36.27 | 0.0 | 224.51 | -15.87 | 0.0 | 180.98 | -14.03 | 0.0 |
| 20Q1 (2) | 0.43 | -5.65 | 0.0 | 153.23 | -4.88 | 0.0 | 14.37 | 5.66 | 0.0 | 42.30 | 32.29 | 0.0 | 266.86 | 20.33 | 0.0 | 210.52 | 19.33 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 161.09 | 0.0 | 0.0 | 13.60 | 0.0 | 0.0 | 31.98 | 0.0 | 0.0 | 221.78 | 0.0 | 0.0 | 176.42 | 0.0 | 0.0 |
