- 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) | 0.31 | -5.55 | 4.46 | 5.19 | 25.65 | -0.93 | 238.35 | 145.67 | 0.72 | 15.07 | 348.28 | -1.55 | 189.74 | -8.01 |
| 2022 (9) | 0.33 | -6.92 | 4.24 | 34.6 | 25.89 | 25.19 | 97.02 | -29.56 | 0.63 | -40.76 | 353.75 | 23.89 | 206.27 | 70.82 |
| 2021 (8) | 0.35 | 34.85 | 3.15 | 50.0 | 20.68 | 35.08 | 137.74 | 142.46 | 1.06 | 3.89 | 285.53 | -27.78 | 120.75 | -44.86 |
| 2020 (7) | 0.26 | -31.78 | 2.1 | -23.08 | 15.31 | 6.1 | 56.81 | 64.43 | 1.02 | 53.91 | 395.37 | 108.1 | 218.99 | 240.52 |
| 2019 (6) | 0.38 | -8.13 | 2.73 | -18.99 | 14.43 | 8.41 | 34.55 | 23.09 | 0.66 | 11.66 | 189.99 | 9.84 | 64.31 | 19.47 |
| 2018 (5) | 0.42 | -12.45 | 3.37 | -15.75 | 13.31 | 28.6 | 28.07 | -34.25 | 0.59 | -42.01 | 172.97 | 15.41 | 53.83 | 13.64 |
| 2017 (4) | 0.48 | -0.71 | 4.0 | 19.4 | 10.35 | 12.26 | 42.69 | -36.38 | 1.02 | -22.33 | 149.88 | 5.78 | 47.37 | 45.49 |
| 2016 (3) | 0.48 | 0 | 3.35 | 0 | 9.22 | 0 | 67.10 | 0 | 1.32 | 0 | 141.69 | 0 | 32.56 | 0 |
| 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) | 0.33 | -3.64 | -0.15 | 6.21 | -3.57 | 35.59 | 188.29 | -58.21 | 19.17 | 4.37 | 15.71 | 83.81 | 355.93 | 2.13 | 8.55 | 175.12 | -3.94 | -2.79 |
| 24Q2 (19) | 0.34 | -16.98 | -0.7 | 6.44 | 40.92 | 31.43 | 450.57 | 156.14 | 319.96 | 3.78 | 20.35 | 40.09 | 348.50 | 55.01 | 7.48 | 182.31 | 45.73 | 7.37 |
| 24Q1 (18) | 0.41 | 31.49 | -9.71 | 4.57 | 2.47 | 7.53 | 175.91 | 243.33 | 68.74 | 3.14 | 7.3 | 8.03 | 224.83 | -35.45 | 12.19 | 125.10 | -34.07 | 3.85 |
| 23Q4 (17) | 0.31 | -5.08 | -5.55 | 4.46 | -2.62 | 5.19 | -122.73 | -177.68 | -236.59 | 2.92 | 23.02 | 30.35 | 348.28 | 6.22 | -1.55 | 189.74 | 5.32 | -8.01 |
| 23Q3 (16) | 0.33 | -4.17 | -16.41 | 4.58 | -6.53 | 10.63 | 158.00 | 47.26 | 120.7 | 2.38 | -11.81 | 0.31 | 327.89 | 1.13 | 4.3 | 180.15 | 6.1 | 12.31 |
| 23Q2 (15) | 0.34 | -24.51 | -18.34 | 4.9 | 15.29 | 11.62 | 107.29 | 2.92 | 13.97 | 2.70 | -7.19 | 6.45 | 324.24 | 61.8 | 10.42 | 169.79 | 40.95 | 18.98 |
| 23Q1 (14) | 0.45 | 37.55 | 26.24 | 4.25 | 0.24 | 16.44 | 104.25 | 16.03 | -56.65 | 2.90 | 29.47 | 9.16 | 200.40 | -43.35 | -25.26 | 120.46 | -41.6 | -2.1 |
| 22Q4 (13) | 0.33 | -16.0 | -6.92 | 4.24 | 2.42 | 34.6 | 89.85 | 25.51 | -29.21 | 2.24 | -5.33 | -34.78 | 353.75 | 12.53 | 23.89 | 206.27 | 28.59 | 70.82 |
| 22Q3 (12) | 0.39 | -6.38 | 9.2 | 4.14 | -5.69 | 23.21 | 71.59 | -23.95 | -34.76 | 2.37 | -6.42 | -36.82 | 314.36 | 7.06 | 9.98 | 160.41 | 12.41 | 17.08 |
| 22Q2 (11) | 0.42 | 16.7 | 21.17 | 4.39 | 20.27 | 31.44 | 94.14 | -60.86 | -16.79 | 2.53 | -4.83 | -21.57 | 293.63 | 9.51 | 19.21 | 142.70 | 15.98 | 16.23 |
| 22Q1 (10) | 0.36 | 1.42 | 28.0 | 3.65 | 15.87 | 75.48 | 240.51 | 89.5 | -54.4 | 2.66 | -22.65 | 61.51 | 268.13 | -6.09 | 2.81 | 123.04 | 1.9 | -16.92 |
| 21Q4 (9) | 0.35 | -1.45 | 34.85 | 3.15 | -6.25 | 50.0 | 126.92 | 15.66 | 205.24 | 3.44 | -8.29 | -43.26 | 285.53 | -0.1 | -27.78 | 120.75 | -11.87 | -44.86 |
| 21Q3 (8) | 0.36 | 3.89 | -7.62 | 3.36 | 0.6 | -5.62 | 109.74 | -3.01 | 55.13 | 3.75 | 16.17 | 54.53 | 285.83 | 16.04 | 39.37 | 137.01 | 11.6 | 43.15 |
| 21Q2 (7) | 0.34 | 23.27 | 3.83 | 3.34 | 60.58 | 21.9 | 113.14 | -78.55 | 161.05 | 3.23 | 95.99 | -17.88 | 246.32 | -5.56 | 9.7 | 122.77 | -17.1 | 19.66 |
| 21Q1 (6) | 0.28 | 6.85 | -12.5 | 2.08 | -0.95 | 13.04 | 527.48 | 1168.59 | 714.01 | 1.65 | -72.82 | -14.76 | 260.81 | -34.03 | 10.53 | 148.10 | -32.37 | 44.23 |
| 20Q4 (5) | 0.26 | -32.49 | -31.78 | 2.1 | -41.01 | -23.08 | 41.58 | -41.22 | 80.7 | 6.06 | 149.75 | 61.62 | 395.37 | 92.78 | 108.1 | 218.99 | 128.81 | 240.52 |
| 20Q3 (4) | 0.39 | 16.77 | 0.0 | 3.56 | 29.93 | 0.0 | 70.74 | 63.22 | 0.0 | 2.43 | -38.27 | 0.0 | 205.09 | -8.66 | 0.0 | 95.71 | -6.72 | 0.0 |
| 20Q2 (3) | 0.33 | 3.88 | 0.0 | 2.74 | 48.91 | 0.0 | 43.34 | -33.12 | 0.0 | 3.93 | 103.45 | 0.0 | 224.54 | -4.84 | 0.0 | 102.60 | -0.08 | 0.0 |
| 20Q1 (2) | 0.32 | -16.7 | 0.0 | 1.84 | -32.6 | 0.0 | 64.80 | 181.62 | 0.0 | 1.93 | -48.47 | 0.0 | 235.96 | 24.2 | 0.0 | 102.68 | 59.66 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | 2.73 | 0.0 | 0.0 | 23.01 | 0.0 | 0.0 | 3.75 | 0.0 | 0.0 | 189.99 | 0.0 | 0.0 | 64.31 | 0.0 | 0.0 |
