- 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) | 0.25 | -18.3 | 6.19 | -37.98 | 20.51 | 1.48 | 32.51 | 54.59 | 1.03 | -25.92 | 205.89 | 9.95 | 159.94 | 2.28 |
| 2022 (9) | 0.31 | 4.64 | 9.98 | 2.67 | 20.21 | 5.37 | 21.03 | 106.78 | 1.38 | -65.15 | 187.26 | -6.02 | 156.37 | -1.86 |
| 2021 (8) | 0.30 | -8.07 | 9.72 | -9.33 | 19.18 | -9.57 | 10.17 | -15.32 | 3.97 | -18.52 | 199.26 | 7.91 | 159.34 | 6.68 |
| 2020 (7) | 0.32 | -1.22 | 10.72 | -6.62 | 21.21 | -20.11 | 12.01 | -28.3 | 4.87 | 187.63 | 184.66 | 5.79 | 149.36 | 2.94 |
| 2019 (6) | 0.33 | -28.19 | 11.48 | -45.57 | 26.55 | -7.01 | 16.75 | 60.44 | 1.69 | -54.23 | 174.56 | 20.84 | 145.10 | 44.45 |
| 2018 (5) | 0.46 | -6.21 | 21.09 | -13.1 | 28.55 | 0.63 | 10.44 | 10.24 | 3.70 | -19.94 | 144.46 | 13.07 | 100.45 | 27.18 |
| 2017 (4) | 0.49 | 2.86 | 24.27 | 7.53 | 28.37 | 14.63 | 9.47 | -24.96 | 4.62 | 4.64 | 127.76 | -0.61 | 78.98 | -24.97 |
| 2016 (3) | 0.47 | 15.58 | 22.57 | 43.12 | 24.75 | 14.9 | 12.62 | -61.7 | 4.42 | 24.58 | 128.55 | -21.99 | 105.26 | -16.41 |
| 2015 (2) | 0.41 | 6.04 | 15.77 | 124.96 | 21.54 | 49.58 | 32.95 | -82.68 | 3.55 | 636.21 | 164.79 | 77.94 | 125.92 | 115.95 |
| 2014 (1) | 0.39 | -9.61 | 7.01 | -8.6 | 14.4 | 17.74 | 190.27 | -51.29 | 0.48 | 0 | 92.61 | -0.37 | 58.31 | -1.2 |
| 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) | 0.19 | -21.61 | -29.36 | 4.83 | -6.03 | -32.07 | 35.50 | -5.91 | -13.94 | 4.46 | 6.56 | 40.35 | 238.67 | 27.38 | 12.35 | 173.72 | 21.02 | 6.39 |
| 24Q2 (19) | 0.24 | -12.33 | -22.63 | 5.14 | -6.03 | -34.85 | 37.73 | -22.68 | 14.89 | 4.19 | 34.5 | -0.24 | 187.37 | 6.09 | -1.79 | 143.55 | 4.02 | -8.61 |
| 24Q1 (18) | 0.27 | 7.6 | -15.22 | 5.47 | -11.63 | -34.41 | 48.80 | 50.2 | 122.12 | 3.11 | -31.06 | -63.45 | 176.61 | -14.22 | 4.7 | 138.00 | -13.72 | 0.23 |
| 23Q4 (17) | 0.25 | -4.47 | -18.3 | 6.19 | -12.94 | -37.98 | 32.49 | -21.24 | 20206.25 | 4.52 | 42.04 | 26.75 | 205.89 | -3.08 | 9.95 | 159.94 | -2.05 | 2.28 |
| 23Q3 (16) | 0.27 | -14.14 | -16.35 | 7.11 | -9.89 | -30.84 | 41.25 | 25.61 | -3.08 | 3.18 | -24.25 | -10.76 | 212.44 | 11.35 | 7.34 | 163.29 | 3.95 | -1.74 |
| 23Q2 (15) | 0.31 | -3.94 | 2.96 | 7.89 | -5.4 | -6.07 | 32.84 | 49.48 | 12.74 | 4.20 | -50.72 | 25.9 | 190.79 | 13.11 | 2.5 | 157.08 | 14.08 | 1.82 |
| 23Q1 (14) | 0.32 | 3.7 | 0.53 | 8.34 | -16.43 | -12.67 | 21.97 | 13631.25 | -49.16 | 8.52 | 139.06 | 95.72 | 168.68 | -9.92 | -1.48 | 137.69 | -11.95 | 1.32 |
| 22Q4 (13) | 0.31 | -2.2 | 4.64 | 9.98 | -2.92 | 2.67 | 0.16 | -99.62 | -98.99 | 3.56 | 0.0 | -61.74 | 187.26 | -5.39 | -6.02 | 156.37 | -5.9 | -1.86 |
| 22Q3 (12) | 0.32 | 5.68 | 2.19 | 10.28 | 22.38 | -5.43 | 42.56 | 46.1 | 432.0 | 3.56 | 6.86 | -84.9 | 197.92 | 6.33 | 0.44 | 166.18 | 7.72 | 6.81 |
| 22Q2 (11) | 0.30 | -6.2 | -7.01 | 8.4 | -12.04 | -11.39 | 29.13 | -32.59 | 10144.83 | 3.33 | -23.39 | -64.72 | 186.13 | 8.71 | 3.84 | 154.27 | 13.52 | 7.54 |
| 22Q1 (10) | 0.32 | 7.94 | 1.55 | 9.55 | -1.75 | -13.02 | 43.21 | 173.65 | 154.48 | 4.35 | -53.27 | -53.95 | 171.22 | -14.07 | -9.61 | 135.90 | -14.71 | -12.14 |
| 21Q4 (9) | 0.30 | -4.5 | -8.07 | 9.72 | -10.58 | -9.33 | 15.79 | 97.37 | 88.42 | 9.31 | -60.52 | -53.04 | 199.26 | 1.12 | 7.91 | 159.34 | 2.42 | 6.68 |
| 21Q3 (8) | 0.31 | -3.83 | -8.34 | 10.87 | 14.66 | -10.17 | 8.00 | 2858.62 | -68.96 | 23.58 | 149.6 | 51.52 | 197.05 | 9.93 | 11.11 | 155.58 | 8.46 | 5.1 |
| 21Q2 (7) | 0.32 | 2.44 | 1.83 | 9.48 | -13.66 | 23.28 | -0.29 | -101.71 | 83.24 | 9.45 | 0.0 | 0.36 | 179.25 | -5.37 | 1.01 | 143.45 | -7.26 | 0.74 |
| 21Q1 (6) | 0.32 | -2.29 | 6.76 | 10.98 | 2.43 | 36.06 | 16.98 | 102.63 | -13.54 | 9.45 | -52.35 | 0.36 | 189.42 | 2.58 | -9.38 | 154.68 | 3.56 | -10.66 |
| 20Q4 (5) | 0.32 | -4.77 | -1.22 | 10.72 | -11.4 | -6.62 | 8.38 | -67.48 | 22.34 | 19.83 | 27.39 | -25.3 | 184.66 | 4.13 | 5.79 | 149.36 | 0.9 | 2.94 |
| 20Q3 (4) | 0.34 | 6.83 | 0.0 | 12.1 | 57.35 | 0.0 | 25.77 | 1589.6 | 0.0 | 15.56 | 65.32 | 0.0 | 177.34 | -0.06 | 0.0 | 148.03 | 3.96 | 0.0 |
| 20Q2 (3) | 0.32 | 7.4 | 0.0 | 7.69 | -4.71 | 0.0 | -1.73 | -108.81 | 0.0 | 9.41 | 0.0 | 0.0 | 177.45 | -15.1 | 0.0 | 142.39 | -17.76 | 0.0 |
| 20Q1 (2) | 0.30 | -9.59 | 0.0 | 8.07 | -29.7 | 0.0 | 19.64 | 186.72 | 0.0 | 9.41 | -64.53 | 0.0 | 209.02 | 19.74 | 0.0 | 173.13 | 19.32 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 11.48 | 0.0 | 0.0 | 6.85 | 0.0 | 0.0 | 26.54 | 0.0 | 0.0 | 174.56 | 0.0 | 0.0 | 145.10 | 0.0 | 0.0 |
