- 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) | 0.42 | -4.43 | 143.91 | 1.74 | 194.45 | -11.48 | 6.27 | -17.72 | 2.90 | -52.68 | 153.64 | 13.41 | 98.93 | 29.03 |
| 2022 (9) | 0.44 | 0.36 | 141.45 | 1.46 | 219.68 | 8.78 | 7.62 | -65.71 | 6.12 | 139.05 | 135.47 | 3.17 | 76.67 | 6.01 |
| 2021 (8) | 0.44 | -3.91 | 139.42 | -0.41 | 201.94 | 14.56 | 22.22 | 234.64 | 2.56 | -47.13 | 131.31 | 43.41 | 72.32 | 23.71 |
| 2020 (7) | 0.46 | 3.09 | 139.99 | 14.22 | 176.28 | -23.18 | 6.64 | 526.42 | 4.84 | -88.6 | 91.56 | -3.41 | 58.46 | 8.18 |
| 2019 (6) | 0.45 | 3.74 | 122.56 | 10.26 | 229.47 | -8.01 | 1.06 | -86.91 | 42.45 | 1205.7 | 94.79 | -12.66 | 54.04 | 13.03 |
| 2018 (5) | 0.43 | 4.31 | 111.16 | 12.53 | 249.46 | 18.44 | 8.10 | 4.65 | 3.25 | -25.51 | 108.53 | 2.84 | 47.81 | -8.78 |
| 2017 (4) | 0.41 | 10.19 | 98.78 | 27.8 | 210.63 | 8.25 | 7.74 | -7.97 | 4.36 | 4.36 | 105.53 | 3.99 | 52.41 | 12.83 |
| 2016 (3) | 0.37 | 4.99 | 77.29 | 26.23 | 194.58 | -9.6 | 8.41 | -47.83 | 4.18 | 174.29 | 101.48 | -8.72 | 46.45 | -0.75 |
| 2015 (2) | 0.36 | 1.39 | 61.23 | -3.65 | 215.24 | 3.66 | 16.12 | -12.01 | 1.52 | -71.2 | 111.17 | -14.27 | 46.80 | -26.66 |
| 2014 (1) | 0.35 | 23.5 | 63.55 | 121.82 | 207.65 | -3.64 | 18.32 | -79.44 | 5.29 | 0 | 129.68 | -36.21 | 63.81 | -43.39 |
| 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) | 0.39 | -3.6 | -12.17 | 120.65 | -4.72 | -17.55 | -0.01 | -101.0 | -150.0 | 2.24 | 0.0 | -90.49 | 128.99 | -4.31 | 11.25 | 77.46 | 0.41 | 14.03 |
| 24Q2 (19) | 0.41 | -3.31 | -10.06 | 126.63 | -6.75 | -11.26 | 1.00 | 500.0 | 356.41 | 2.24 | 0.0 | -90.49 | 134.80 | -5.62 | 22.04 | 77.14 | -12.58 | 24.64 |
| 24Q1 (18) | 0.42 | -0.45 | -9.43 | 135.79 | -5.64 | -7.23 | -0.25 | -100.86 | 94.41 | 2.24 | 0.0 | -90.49 | 142.83 | -7.04 | 20.83 | 88.24 | -10.81 | 31.37 |
| 23Q4 (17) | 0.42 | -5.35 | -4.43 | 143.91 | -1.65 | 1.74 | 29.10 | 145400.0 | 668.36 | 2.24 | -90.49 | -90.49 | 153.64 | 32.51 | 13.41 | 98.93 | 45.64 | 29.03 |
| 23Q3 (16) | 0.45 | -1.28 | 2.3 | 146.33 | 2.54 | 6.69 | 0.02 | 105.13 | -99.67 | 23.51 | 0.0 | 0.0 | 115.95 | 4.97 | -17.58 | 67.93 | 9.76 | -3.4 |
| 23Q2 (15) | 0.45 | -2.64 | 2.3 | 142.7 | -2.51 | 10.82 | -0.39 | 91.28 | -102.62 | 23.51 | 0.0 | 39.89 | 110.46 | -6.56 | -18.94 | 61.89 | -7.86 | -13.19 |
| 23Q1 (14) | 0.47 | 5.04 | 2.89 | 146.38 | 3.49 | 11.39 | -4.47 | 12.7 | -115.77 | 23.51 | 0.0 | 146.65 | 118.21 | -12.74 | -9.47 | 67.17 | -12.39 | -12.6 |
| 22Q4 (13) | 0.44 | 1.32 | 0.36 | 141.45 | 3.13 | 1.46 | -5.12 | -184.77 | -143.61 | 23.51 | 0.0 | 8.32 | 135.47 | -3.71 | 3.17 | 76.67 | 9.03 | 6.01 |
| 22Q3 (12) | 0.44 | -1.28 | -3.35 | 137.16 | 6.52 | -5.67 | 6.04 | -59.35 | -55.23 | 23.51 | 39.89 | 36.09 | 140.69 | 3.24 | 9.31 | 70.32 | -1.36 | 11.8 |
| 22Q2 (11) | 0.44 | -2.07 | -1.4 | 128.77 | -2.01 | -4.52 | 14.86 | -47.58 | -52.13 | 16.81 | 76.32 | 125.79 | 136.27 | 4.37 | 9.4 | 71.29 | -7.23 | 3.06 |
| 22Q1 (10) | 0.45 | 2.46 | -3.9 | 131.41 | -5.75 | -6.68 | 28.35 | 141.48 | -11.87 | 9.53 | -56.08 | 60.24 | 130.57 | -0.56 | 19.21 | 76.85 | 6.26 | 12.73 |
| 21Q4 (9) | 0.44 | -2.42 | -3.91 | 139.42 | -4.11 | -0.41 | 11.74 | -12.97 | -41.74 | 21.71 | 25.63 | 225.78 | 131.31 | 2.02 | 43.41 | 72.32 | 14.98 | 23.71 |
| 21Q3 (8) | 0.45 | 0.71 | -3.39 | 145.4 | 7.82 | -1.04 | 13.49 | -56.54 | 51.23 | 17.28 | 132.1 | -18.71 | 128.71 | 3.33 | 13.32 | 62.90 | -9.06 | -6.55 |
| 21Q2 (7) | 0.45 | -4.56 | -5.6 | 134.86 | -4.23 | -9.91 | 31.04 | -3.51 | 1018.34 | 7.44 | 25.13 | -84.08 | 124.56 | 13.72 | 23.5 | 69.17 | 1.47 | 18.54 |
| 21Q1 (6) | 0.47 | 2.45 | 0.45 | 140.82 | 0.59 | 0.14 | 32.17 | 59.65 | 937.74 | 5.95 | -10.72 | -87.28 | 109.53 | 19.63 | 13.1 | 68.17 | 16.61 | 22.96 |
| 20Q4 (5) | 0.46 | -1.9 | 3.09 | 139.99 | -4.72 | 14.22 | 20.15 | 125.9 | 1225.66 | 6.66 | -68.65 | -94.65 | 91.56 | -19.39 | -3.41 | 58.46 | -13.15 | 8.2 |
| 20Q3 (4) | 0.47 | -1.59 | 0.0 | 146.93 | -1.85 | 0.0 | 8.92 | 363.91 | 0.0 | 21.25 | -54.54 | 0.0 | 113.58 | 12.61 | 0.0 | 67.31 | 15.36 | 0.0 |
| 20Q2 (3) | 0.48 | 1.55 | 0.0 | 149.7 | 6.46 | 0.0 | -3.38 | -209.03 | 0.0 | 46.75 | 0.0 | 0.0 | 100.86 | 4.15 | 0.0 | 58.35 | 5.25 | 0.0 |
| 20Q1 (2) | 0.47 | 5.15 | 0.0 | 140.62 | 14.74 | 0.0 | 3.10 | 103.95 | 0.0 | 46.75 | -62.48 | 0.0 | 96.84 | 2.16 | 0.0 | 55.44 | 2.61 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 122.56 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 124.61 | 0.0 | 0.0 | 94.79 | 0.0 | 0.0 | 54.03 | 0.0 | 0.0 |
