- 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) | 0.76 | 1.78 | 1269.4 | 10.33 | 386.0 | -12.83 | 3.01 | -72.64 | 19.80 | 438.59 | 102.03 | -0.01 | 30.46 | 2.84 |
| 2022 (9) | 0.75 | -2.25 | 1150.52 | -2.12 | 442.8 | 2.01 | 11.00 | -35.93 | 3.68 | 59.4 | 102.04 | 0.64 | 29.62 | 0.2 |
| 2021 (8) | 0.76 | 0.81 | 1175.4 | 6.47 | 434.07 | 38.86 | 17.17 | 102.72 | 2.31 | -35.86 | 101.39 | -0.32 | 29.56 | -16.64 |
| 2020 (7) | 0.76 | 0.07 | 1103.98 | 5.72 | 312.59 | -16.32 | 8.47 | -23.07 | 3.60 | -9.89 | 101.72 | 9.48 | 35.46 | 34.11 |
| 2019 (6) | 0.76 | 1.88 | 1044.27 | 8.62 | 373.57 | -10.42 | 11.01 | -32.08 | 3.99 | 53.43 | 92.91 | 3.26 | 26.44 | 22.69 |
| 2018 (5) | 0.74 | -1.6 | 961.38 | -2.08 | 417.02 | 15.64 | 16.21 | 85.26 | 2.60 | -61.83 | 89.98 | 0.82 | 21.55 | 2.28 |
| 2017 (4) | 0.76 | 1.66 | 981.82 | 11.27 | 360.62 | 7.01 | 8.75 | 4.54 | 6.81 | -33.45 | 89.25 | -2.18 | 21.07 | 10.84 |
| 2016 (3) | 0.74 | -0.6 | 882.35 | -0.05 | 337.01 | -7.34 | 8.37 | 38.58 | 10.24 | 5.16 | 91.24 | -10.54 | 19.01 | -8.65 |
| 2015 (2) | 0.75 | 1.65 | 882.79 | 2.06 | 363.69 | -12.73 | 6.04 | 62.8 | 9.74 | 71.9 | 101.99 | -5.59 | 20.81 | 6.12 |
| 2014 (1) | 0.74 | 1.6 | 864.93 | 9.86 | 416.74 | -0.16 | 3.71 | 0.0 | 5.66 | 0 | 108.03 | -1.58 | 19.61 | -15.14 |
| 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) | 0.77 | -0.36 | 2.27 | 1391.04 | 1.43 | 13.7 | 3.70 | -15.53 | -7.5 | 37.09 | -0.65 | 24.43 | 107.19 | 4.33 | 5.27 | 32.11 | 1.39 | 12.31 |
| 24Q2 (19) | 0.77 | 0.04 | 1.95 | 1371.46 | 4.18 | 14.98 | 4.38 | 6.31 | 6.05 | 37.33 | -17.61 | -35.53 | 102.74 | -0.2 | 0.62 | 31.67 | -6.74 | 2.59 |
| 24Q1 (18) | 0.77 | 1.83 | 2.56 | 1316.46 | 3.71 | 14.49 | 4.12 | 164.1 | 57.25 | 45.31 | -70.95 | -88.59 | 102.95 | 0.9 | 1.97 | 33.96 | 11.49 | 16.62 |
| 23Q4 (17) | 0.76 | 0.76 | 1.78 | 1269.4 | 3.76 | 10.33 | 1.56 | -61.0 | -31.28 | 155.97 | 423.21 | -66.95 | 102.03 | 0.21 | -0.01 | 30.46 | 6.54 | 2.84 |
| 23Q3 (16) | 0.75 | -0.67 | -0.26 | 1223.42 | 2.57 | 3.88 | 4.00 | -3.15 | -72.83 | 29.81 | -48.52 | 205.87 | 101.82 | -0.28 | 2.21 | 28.59 | -7.39 | 2.58 |
| 23Q2 (15) | 0.76 | 0.64 | -0.34 | 1192.79 | 3.74 | 2.08 | 4.13 | 57.63 | -69.72 | 57.91 | -85.42 | 409.92 | 102.11 | 1.14 | 4.48 | 30.87 | 6.01 | 3.66 |
| 23Q1 (14) | 0.75 | 1.06 | -0.63 | 1149.83 | -0.06 | -2.02 | 2.62 | 15.42 | -82.96 | 397.08 | -15.86 | 3571.01 | 100.96 | -1.06 | 1.94 | 29.12 | -1.69 | -5.24 |
| 22Q4 (13) | 0.75 | -1.27 | -2.25 | 1150.52 | -2.31 | -2.12 | 2.27 | -84.58 | -85.53 | 471.95 | 4742.47 | 4541.66 | 102.04 | 2.43 | 0.64 | 29.62 | 6.28 | 0.2 |
| 22Q3 (12) | 0.76 | -0.75 | -0.15 | 1177.73 | 0.79 | 1.18 | 14.72 | 7.92 | -23.05 | 9.75 | -14.18 | 7.97 | 99.62 | 1.93 | -2.09 | 27.87 | -6.41 | -12.3 |
| 22Q2 (11) | 0.76 | 0.34 | -1.14 | 1168.45 | -0.43 | 3.34 | 13.64 | -11.31 | -33.5 | 11.36 | 4.99 | 21.14 | 97.73 | -1.32 | -3.34 | 29.78 | -3.09 | -22.97 |
| 22Q1 (10) | 0.76 | -0.59 | -1.31 | 1173.49 | -0.16 | 5.34 | 15.38 | -1.98 | 14.35 | 10.82 | 6.38 | -9.28 | 99.04 | -2.32 | -0.85 | 30.73 | 3.96 | -12.77 |
| 21Q4 (9) | 0.76 | 0.86 | 0.81 | 1175.4 | 0.98 | 6.47 | 15.69 | -17.98 | 16.14 | 10.17 | 12.64 | -34.9 | 101.39 | -0.35 | -0.32 | 29.56 | -6.99 | -16.64 |
| 21Q3 (8) | 0.76 | -1.74 | -1.42 | 1164.01 | 2.95 | 2.89 | 19.13 | -6.73 | 50.87 | 9.03 | -3.71 | -35.2 | 101.75 | 0.63 | 3.64 | 31.78 | -17.8 | 4.82 |
| 21Q2 (7) | 0.77 | 0.17 | 2.22 | 1130.71 | 1.5 | 7.92 | 20.51 | 52.49 | 3436.21 | 9.37 | -21.37 | 154.96 | 101.11 | 1.22 | 6.58 | 38.66 | 9.74 | 26.22 |
| 21Q1 (6) | 0.77 | 1.54 | 1.13 | 1113.98 | 0.91 | 6.79 | 13.45 | -0.44 | 359.04 | 11.92 | -23.66 | -81.46 | 99.89 | -1.8 | 6.63 | 35.23 | -0.65 | 29.0 |
| 20Q4 (5) | 0.76 | -1.37 | 0.07 | 1103.98 | -2.42 | 4.23 | 13.51 | 6.55 | 831.72 | 15.62 | 12.13 | -61.55 | 101.72 | 3.61 | 9.48 | 35.46 | 16.95 | 34.11 |
| 20Q3 (4) | 0.77 | 1.88 | 0.0 | 1131.32 | 7.98 | 0.0 | 12.68 | 2086.21 | 0.0 | 13.93 | 278.85 | 0.0 | 98.18 | 3.49 | 0.0 | 30.32 | -1.01 | 0.0 |
| 20Q2 (3) | 0.75 | -0.89 | 0.0 | 1047.75 | 0.44 | 0.0 | 0.58 | -80.2 | 0.0 | 3.68 | -94.28 | 0.0 | 94.87 | 1.27 | 0.0 | 30.63 | 12.16 | 0.0 |
| 20Q1 (2) | 0.76 | 0.48 | 0.0 | 1043.13 | -1.51 | 0.0 | 2.93 | 102.07 | 0.0 | 64.33 | 58.36 | 0.0 | 93.68 | 0.83 | 0.0 | 27.31 | 3.29 | 0.0 |
| 19Q4 (1) | 0.76 | 0.0 | 0.0 | 1059.15 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | 40.62 | 0.0 | 0.0 | 92.91 | 0.0 | 0.0 | 26.44 | 0.0 | 0.0 |
