- 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) | 0.26 | -5.75 | 23.68 | -31.54 | 238.59 | 12.1 | 64.74 | 121.64 | 0.48 | -43.74 | 171.67 | 18.43 | 128.44 | 37.65 |
| 2022 (9) | 0.28 | -21.83 | 34.59 | -48.91 | 212.83 | 15.79 | 29.21 | 286.38 | 0.85 | -87.12 | 144.95 | 15.85 | 93.31 | 24.45 |
| 2021 (8) | 0.35 | -4.69 | 67.7 | -13.76 | 183.8 | 6.1 | 7.56 | 10.69 | 6.64 | -8.13 | 125.12 | -2.07 | 74.98 | -4.58 |
| 2020 (7) | 0.37 | -4.16 | 78.5 | -9.48 | 173.23 | -19.85 | 6.83 | -52.04 | 7.23 | 148.92 | 127.76 | 10.17 | 78.58 | 5.69 |
| 2019 (6) | 0.39 | -6.22 | 86.72 | -2.83 | 216.14 | -6.05 | 14.24 | -3.06 | 2.90 | -11.07 | 115.97 | -3.95 | 74.35 | 4.38 |
| 2018 (5) | 0.41 | -4.8 | 89.25 | 8.7 | 230.07 | -5.91 | 14.69 | -40.69 | 3.26 | 33.64 | 120.74 | 0.84 | 71.23 | -7.51 |
| 2017 (4) | 0.43 | -3.06 | 82.11 | 0.86 | 244.53 | 1.12 | 24.77 | 1.68 | 2.44 | 20.4 | 119.73 | 7.42 | 77.01 | 5.05 |
| 2016 (3) | 0.45 | -5.33 | 81.41 | -3.99 | 241.81 | 7.68 | 24.36 | 61.86 | 2.03 | -26.49 | 111.46 | -2.59 | 73.31 | -4.02 |
| 2015 (2) | 0.47 | -1.71 | 84.79 | 16.21 | 224.56 | 6.22 | 15.05 | 43.88 | 2.76 | -37.61 | 114.42 | -2.46 | 76.38 | 2.4 |
| 2014 (1) | 0.48 | 12.13 | 72.96 | 17.56 | 211.42 | 7.78 | 10.46 | -39.54 | 4.42 | 0 | 117.31 | -7.9 | 74.59 | -9.76 |
| 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) | 0.23 | -20.32 | -11.05 | 19.9 | -6.53 | -30.13 | 158.01 | 0.42 | 76.61 | 1.31 | 8.49 | -17.82 | 180.63 | 12.58 | 8.8 | 126.99 | 4.67 | 6.37 |
| 24Q2 (19) | 0.29 | 18.06 | -1.56 | 21.29 | -7.43 | -28.27 | 157.35 | -4.19 | 165.03 | 1.20 | 4.27 | -44.53 | 160.44 | -16.87 | 11.63 | 121.32 | -16.64 | 17.31 |
| 24Q1 (18) | 0.25 | -5.45 | -8.33 | 23.0 | -2.87 | -28.86 | 164.23 | 102.95 | 335.85 | 1.16 | -36.59 | -67.52 | 193.00 | 12.43 | 23.14 | 145.54 | 13.31 | 34.46 |
| 23Q4 (17) | 0.26 | 0.0 | -5.75 | 23.68 | -16.85 | -31.54 | 80.92 | -9.56 | 256.95 | 1.82 | 14.56 | -65.92 | 171.67 | 3.4 | 18.43 | 128.44 | 7.59 | 37.65 |
| 23Q3 (16) | 0.26 | -11.81 | -12.08 | 28.48 | -4.04 | -26.97 | 89.47 | 50.7 | 84.82 | 1.59 | -26.76 | -53.41 | 166.02 | 15.52 | 19.18 | 119.38 | 15.43 | 30.28 |
| 23Q2 (15) | 0.30 | 9.93 | -8.06 | 29.68 | -8.2 | -39.63 | 59.37 | 57.56 | 65.15 | 2.17 | -38.95 | -42.71 | 143.72 | -8.3 | 6.9 | 103.42 | -4.45 | 13.76 |
| 23Q1 (14) | 0.27 | -2.78 | -25.23 | 32.33 | -6.53 | -51.77 | 37.68 | 66.21 | 156.15 | 3.56 | -33.46 | -73.82 | 156.73 | 8.13 | 30.15 | 108.24 | 16.0 | 37.08 |
| 22Q4 (13) | 0.28 | -6.71 | -21.83 | 34.59 | -11.31 | -48.91 | 22.67 | -53.17 | 186.96 | 5.35 | 56.61 | -78.47 | 144.95 | 4.06 | 15.85 | 93.31 | 1.83 | 24.45 |
| 22Q3 (12) | 0.30 | -7.78 | -15.75 | 39.0 | -20.67 | -42.77 | 48.41 | 34.66 | 877.98 | 3.41 | -9.95 | -92.37 | 139.30 | 3.61 | 7.8 | 91.63 | 0.79 | 27.78 |
| 22Q2 (11) | 0.32 | -10.6 | -11.78 | 49.16 | -26.66 | -30.12 | 35.95 | 144.39 | 502.18 | 3.79 | -72.1 | -89.85 | 134.44 | 11.64 | 6.23 | 90.91 | 15.13 | 20.44 |
| 22Q1 (10) | 0.36 | 1.64 | -1.4 | 67.03 | -0.99 | -11.96 | 14.71 | 86.2 | 26.37 | 13.58 | -45.28 | -41.6 | 120.42 | -3.76 | -12.72 | 78.96 | 5.31 | -8.09 |
| 21Q4 (9) | 0.35 | 0.54 | -4.69 | 67.7 | -0.66 | -13.76 | 7.90 | 59.6 | 4.22 | 24.83 | -44.49 | -20.82 | 125.12 | -3.17 | -2.07 | 74.98 | 4.56 | -4.58 |
| 21Q3 (8) | 0.35 | -3.43 | -6.78 | 68.15 | -3.13 | -17.36 | 4.95 | -17.09 | -55.76 | 44.72 | 19.79 | 118.37 | 129.22 | 2.1 | 13.41 | 71.71 | -4.99 | 3.33 |
| 21Q2 (7) | 0.36 | -0.08 | -7.14 | 70.35 | -7.6 | -16.57 | 5.97 | -48.71 | 1713.51 | 37.33 | 60.48 | 154.73 | 126.56 | -8.27 | 15.42 | 75.48 | -12.14 | 10.9 |
| 21Q1 (6) | 0.36 | -1.75 | -3.54 | 76.14 | -3.01 | -10.71 | 11.64 | 53.56 | 15.13 | 23.26 | -25.81 | 58.73 | 137.97 | 7.99 | 14.92 | 85.91 | 9.33 | 8.29 |
| 20Q4 (5) | 0.37 | -1.67 | -4.16 | 78.5 | -4.81 | -9.48 | 7.58 | -32.26 | -47.21 | 31.35 | 53.1 | 173.81 | 127.76 | 12.13 | 10.17 | 78.58 | 13.23 | 2.49 |
| 20Q3 (4) | 0.38 | -3.8 | 0.0 | 82.47 | -2.19 | 0.0 | 11.19 | 3124.32 | 0.0 | 20.48 | 39.73 | 0.0 | 113.94 | 3.91 | 0.0 | 69.40 | 1.97 | 0.0 |
| 20Q2 (3) | 0.39 | 3.78 | 0.0 | 84.32 | -1.11 | 0.0 | -0.37 | -103.66 | 0.0 | 14.66 | 0.0 | 0.0 | 109.65 | -8.67 | 0.0 | 68.06 | -14.21 | 0.0 |
| 20Q1 (2) | 0.38 | -2.38 | 0.0 | 85.27 | -1.67 | 0.0 | 10.11 | -29.6 | 0.0 | 14.66 | 27.99 | 0.0 | 120.06 | 3.53 | 0.0 | 79.33 | 3.47 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | 86.72 | 0.0 | 0.0 | 14.36 | 0.0 | 0.0 | 11.45 | 0.0 | 0.0 | 115.97 | 0.0 | 0.0 | 76.67 | 0.0 | 0.0 |
