- 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) | 0.41 | -6.18 | 42.53 | -3.69 | 8.64 | 7.73 | 8.37 | 2.7 | 1.28 | -85.44 | 55.40 | -74.24 | 54.12 | -73.67 |
| 2022 (9) | 0.43 | 0.81 | 44.16 | 11.23 | 8.02 | 14.9 | 8.15 | -27.04 | 8.80 | 10.83 | 215.09 | -28.17 | 205.56 | -22.17 |
| 2021 (8) | 0.43 | 0.19 | 39.7 | 8.74 | 6.98 | 15.37 | 11.17 | 17.7 | 7.94 | -15.39 | 299.44 | -19.45 | 264.12 | -28.24 |
| 2020 (7) | 0.43 | 5.18 | 36.51 | 10.7 | 6.05 | 4.13 | 9.49 | 41.64 | 9.38 | 162.84 | 371.73 | -30.73 | 368.06 | -29.31 |
| 2019 (6) | 0.41 | -6.91 | 32.98 | -1.58 | 5.81 | -0.34 | 6.70 | 3.24 | 3.57 | -72.71 | 536.67 | -32.85 | 520.66 | -27.49 |
| 2018 (5) | 0.44 | 0.41 | 33.51 | -3.96 | 5.83 | 6.39 | 6.49 | 3.34 | 13.08 | 40.23 | 799.21 | 299.82 | 718.10 | 284.28 |
| 2017 (4) | 0.44 | -5.01 | 34.89 | 9.86 | 5.48 | -5.19 | 6.28 | -14.21 | 9.32 | 387.15 | 199.89 | 287.31 | 186.87 | 287.05 |
| 2016 (3) | 0.46 | -6.79 | 31.76 | -0.84 | 5.78 | -26.74 | 7.32 | 325.58 | 1.91 | -96.62 | 51.61 | -84.51 | 48.28 | -73.31 |
| 2015 (2) | 0.49 | 0.34 | 32.03 | 0.44 | 7.89 | -27.75 | 1.72 | -56.12 | 56.61 | 327.04 | 333.16 | 48.18 | 180.90 | -8.35 |
| 2014 (1) | 0.49 | -5.48 | 31.89 | -6.97 | 10.92 | -19.29 | 3.92 | 0 | 13.26 | 0 | 224.83 | 212.18 | 197.38 | 239.84 |
| 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) | 0.40 | -2.66 | -6.15 | 42.55 | 2.09 | -1.0 | 8.86 | 10.47 | -18.57 | 19.44 | 451.38 | 434.22 | 225.87 | 263.78 | 282.38 | 221.03 | 270.17 | 296.61 |
| 24Q2 (19) | 0.41 | -2.48 | -5.56 | 41.68 | -1.33 | -3.18 | 8.02 | -16.2 | 4.29 | 3.53 | -24.42 | -87.19 | 62.09 | 11.49 | -68.8 | 59.71 | 10.57 | -68.81 |
| 24Q1 (18) | 0.42 | 1.96 | -5.19 | 42.24 | -0.68 | -3.05 | 9.57 | 33.29 | 25.1 | 4.66 | -25.75 | -83.58 | 55.69 | 0.52 | -70.0 | 54.00 | -0.22 | -69.66 |
| 23Q4 (17) | 0.41 | -3.04 | -6.18 | 42.53 | -1.05 | -3.69 | 7.18 | -34.01 | -4.27 | 6.28 | 72.65 | -79.82 | 55.40 | -6.21 | -74.24 | 54.12 | -2.89 | -73.67 |
| 23Q3 (16) | 0.42 | -2.05 | -4.75 | 42.98 | -0.16 | -4.28 | 10.88 | 41.48 | 33.01 | 3.64 | -86.78 | -88.21 | 59.07 | -70.32 | -70.65 | 55.73 | -70.89 | -70.37 |
| 23Q2 (15) | 0.43 | -2.1 | -5.25 | 43.05 | -1.19 | -3.61 | 7.69 | 0.52 | -15.4 | 27.52 | -3.1 | -29.11 | 199.01 | 7.2 | 10.78 | 191.44 | 7.56 | 16.82 |
| 23Q1 (14) | 0.44 | 0.9 | 0.07 | 43.57 | -1.34 | 9.78 | 7.65 | 2.0 | -4.97 | 28.40 | -8.77 | -33.92 | 185.65 | -13.69 | -18.35 | 177.99 | -13.41 | -10.5 |
| 22Q4 (13) | 0.43 | -1.56 | 0.81 | 44.16 | -1.65 | 11.23 | 7.50 | -8.31 | -26.69 | 31.13 | 0.87 | 3.63 | 215.09 | 6.89 | -28.17 | 205.56 | 9.3 | -22.17 |
| 22Q3 (12) | 0.44 | -2.56 | 5.64 | 44.9 | 0.54 | 24.38 | 8.18 | -10.01 | -16.53 | 30.86 | -20.49 | -4.75 | 201.23 | 12.01 | -38.61 | 188.07 | 14.76 | -36.73 |
| 22Q2 (11) | 0.45 | 3.4 | 7.49 | 44.66 | 12.52 | 26.8 | 9.09 | 12.92 | -15.83 | 38.82 | -9.68 | 16.18 | 179.65 | -20.98 | -47.55 | 163.88 | -17.59 | -49.8 |
| 22Q1 (10) | 0.44 | 1.65 | 1.88 | 39.69 | -0.03 | 13.95 | 8.05 | -21.31 | -42.25 | 42.98 | 43.06 | 74.78 | 227.36 | -24.07 | -35.43 | 198.87 | -24.7 | -42.77 |
| 21Q4 (9) | 0.43 | 3.16 | 0.19 | 39.7 | 9.97 | 8.74 | 10.23 | 4.39 | -1.73 | 30.04 | -7.29 | 8.25 | 299.44 | -8.64 | -19.45 | 264.12 | -11.14 | -28.24 |
| 21Q3 (8) | 0.42 | -0.85 | -5.1 | 36.1 | 2.5 | -1.1 | 9.80 | -9.26 | -6.4 | 32.40 | -3.02 | -4.56 | 327.77 | -4.3 | 1.39 | 297.24 | -8.95 | -5.25 |
| 21Q2 (7) | 0.42 | -2.0 | -4.72 | 35.22 | 1.12 | -0.25 | 10.80 | -22.53 | -14.76 | 33.41 | 35.88 | 2.57 | 342.49 | -2.73 | 14.32 | 326.45 | -6.05 | 12.43 |
| 21Q1 (6) | 0.43 | -0.05 | -1.37 | 34.83 | -4.6 | -5.17 | 13.94 | 33.91 | 177.69 | 24.59 | -11.4 | -76.13 | 352.09 | -5.28 | -52.38 | 347.48 | -5.59 | -51.67 |
| 20Q4 (5) | 0.43 | -2.29 | 5.18 | 36.51 | 0.03 | 10.7 | 10.41 | -0.57 | 326.64 | 27.75 | -18.25 | -47.92 | 371.73 | 14.99 | -30.73 | 368.06 | 17.33 | -29.31 |
| 20Q3 (4) | 0.44 | -0.45 | 0.0 | 36.5 | 3.37 | 0.0 | 10.47 | -17.36 | 0.0 | 33.95 | 4.23 | 0.0 | 323.27 | 7.9 | 0.0 | 313.70 | 8.04 | 0.0 |
| 20Q2 (3) | 0.44 | 1.44 | 0.0 | 35.31 | -3.87 | 0.0 | 12.67 | 152.39 | 0.0 | 32.57 | -68.38 | 0.0 | 299.59 | -59.48 | 0.0 | 290.36 | -59.61 | 0.0 |
| 20Q1 (2) | 0.44 | 6.59 | 0.0 | 36.73 | 11.37 | 0.0 | 5.02 | 105.74 | 0.0 | 103.00 | 93.29 | 0.0 | 739.36 | 37.77 | 0.0 | 718.92 | 38.08 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 32.98 | 0.0 | 0.0 | 2.44 | 0.0 | 0.0 | 53.29 | 0.0 | 0.0 | 536.67 | 0.0 | 0.0 | 520.66 | 0.0 | 0.0 |
