- 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) | 0.72 | -2.98 | 28.39 | 1.57 | 26.57 | 6.96 | 2.30 | 0.88 | 30.14 | 56.68 | 101.71 | -10.36 | 23.21 | 37.26 |
| 2022 (9) | 0.74 | -3.54 | 27.95 | -3.92 | 24.84 | -10.84 | 2.28 | 20.0 | 19.24 | -15.04 | 113.46 | -9.87 | 16.91 | -29.95 |
| 2021 (8) | 0.77 | -7.27 | 29.09 | -14.42 | 27.86 | 44.43 | 1.90 | 0 | 22.64 | -14.62 | 125.88 | 12.74 | 24.14 | 7.15 |
| 2020 (7) | 0.83 | -6.72 | 33.99 | -0.15 | 19.29 | -22.72 | -0.04 | 0 | 26.52 | 0.0 | 111.66 | 184.48 | 22.53 | 105.75 |
| 2019 (6) | 0.89 | 2.96 | 34.04 | 14.3 | 24.96 | 1.5 | 0.42 | 0 | 26.52 | 0.0 | 39.25 | -57.37 | 10.95 | -59.62 |
| 2018 (5) | 0.86 | 4.89 | 29.78 | 11.33 | 24.59 | -7.8 | -0.42 | 0 | 26.52 | 0.0 | 92.07 | -5.93 | 27.12 | -28.82 |
| 2017 (4) | 0.82 | -0.25 | 26.75 | 16.25 | 26.67 | -11.31 | 1.79 | 0 | 26.52 | -2.4 | 97.87 | -10.51 | 38.10 | -10.5 |
| 2016 (3) | 0.83 | 4.28 | 23.01 | 7.47 | 30.07 | -3.09 | -0.33 | 0 | 27.17 | 0.0 | 109.36 | -7.13 | 42.57 | -6.05 |
| 2015 (2) | 0.79 | 8.36 | 21.41 | 14.74 | 31.03 | -10.21 | -1.43 | 0 | 27.17 | 0.0 | 117.76 | -3.4 | 45.31 | 5.91 |
| 2014 (1) | 0.73 | -3.73 | 18.66 | 2.41 | 34.56 | -7.12 | 1.45 | 0 | 27.17 | 0 | 121.90 | 56.4 | 42.78 | 57.74 |
| 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) | 0.68 | -4.63 | -5.9 | 29.08 | -1.05 | 0.21 | 1.68 | -20.38 | -39.13 | 103.64 | 94.37 | 142.71 | 101.85 | 7.87 | -4.07 | 26.69 | 7.62 | -5.32 |
| 24Q2 (19) | 0.71 | -0.85 | -2.66 | 29.39 | 3.93 | 2.33 | 2.11 | -61.57 | 43.54 | 53.32 | 56.72 | -69.16 | 94.42 | -5.1 | -8.13 | 24.80 | 5.98 | 20.33 |
| 24Q1 (18) | 0.72 | -0.42 | -2.57 | 28.28 | -0.39 | 0.35 | 5.49 | 315.91 | 44.09 | 34.02 | -20.33 | -63.94 | 99.49 | -2.18 | -8.86 | 23.40 | 0.82 | 36.44 |
| 23Q4 (17) | 0.72 | -0.07 | -2.98 | 28.39 | -2.17 | 1.57 | 1.32 | -52.17 | 221.95 | 42.70 | 0.0 | -64.41 | 101.71 | -4.2 | -10.36 | 23.21 | -17.67 | 37.26 |
| 23Q3 (16) | 0.72 | -1.34 | -2.75 | 29.02 | 1.04 | -1.23 | 2.76 | 87.76 | 54.19 | 42.70 | -75.3 | -64.41 | 106.17 | 3.3 | -9.31 | 28.19 | 36.78 | 39.42 |
| 23Q2 (15) | 0.73 | -0.76 | -3.44 | 28.72 | 1.92 | -4.3 | 1.47 | -61.42 | -68.25 | 172.89 | 83.24 | 734.92 | 102.78 | -5.84 | -13.23 | 20.61 | 20.17 | 8.76 |
| 23Q1 (14) | 0.74 | -0.84 | -4.18 | 28.18 | 0.82 | -6.6 | 3.81 | 829.27 | 56.79 | 94.35 | -21.37 | -49.33 | 109.16 | -3.79 | -8.3 | 17.15 | 1.42 | -11.96 |
| 22Q4 (13) | 0.74 | 0.16 | -3.54 | 27.95 | -4.87 | -3.92 | 0.41 | -77.09 | -76.16 | 120.00 | 0.0 | 48.41 | 113.46 | -3.08 | -9.87 | 16.91 | -16.37 | -29.95 |
| 22Q3 (12) | 0.74 | -2.04 | -8.6 | 29.38 | -2.1 | -0.81 | 1.79 | -61.34 | 678.26 | 120.00 | 479.51 | 901.74 | 117.07 | -1.17 | -5.8 | 20.22 | 6.7 | -3.62 |
| 22Q2 (11) | 0.76 | -1.52 | -6.0 | 30.01 | -0.53 | -2.41 | 4.63 | 90.53 | -41.61 | 20.71 | -88.88 | 72.86 | 118.45 | -0.5 | -3.81 | 18.95 | -2.72 | -24.95 |
| 22Q1 (10) | 0.77 | -0.17 | -7.02 | 30.17 | 3.71 | -6.83 | 2.43 | 41.28 | 213.55 | 186.22 | 130.31 | 661.92 | 119.04 | -5.43 | 3.23 | 19.48 | -19.3 | -9.56 |
| 21Q4 (9) | 0.77 | -5.09 | -7.27 | 29.09 | -1.79 | -14.42 | 1.72 | 647.83 | -66.86 | 80.86 | 574.98 | 230.82 | 125.88 | 1.29 | 12.74 | 24.14 | 15.06 | 7.15 |
| 21Q3 (8) | 0.81 | 0.75 | -3.11 | 29.62 | -3.67 | -2.18 | 0.23 | -97.1 | 114.38 | 11.98 | 0.0 | 0 | 124.28 | 0.93 | 2.06 | 20.98 | -16.91 | 21.06 |
| 21Q2 (7) | 0.80 | -2.59 | -2.97 | 30.75 | -5.03 | -3.3 | 7.93 | 470.56 | 789.57 | 11.98 | -50.99 | 0 | 123.14 | 6.78 | 7.56 | 25.25 | 17.22 | 22.39 |
| 21Q1 (6) | 0.83 | -0.43 | -3.79 | 32.38 | -4.74 | -8.51 | -2.14 | -141.23 | -100.0 | 24.44 | 0.0 | 0 | 115.32 | 3.28 | 79.54 | 21.54 | -4.39 | -12.9 |
| 20Q4 (5) | 0.83 | -0.84 | -6.72 | 33.99 | 12.25 | -0.15 | 5.19 | 424.38 | 353.17 | 24.44 | 0 | 0 | 111.66 | -8.3 | 184.48 | 22.53 | 30.01 | 105.75 |
| 20Q3 (4) | 0.84 | 0.89 | 0.0 | 30.28 | -4.78 | 0.0 | -1.60 | -39.13 | 0.0 | 0.00 | 0 | 0.0 | 121.77 | 6.37 | 0.0 | 17.33 | -16.0 | 0.0 |
| 20Q2 (3) | 0.83 | -3.41 | 0.0 | 31.8 | -10.14 | 0.0 | -1.15 | -7.48 | 0.0 | 0.00 | 0 | 0.0 | 114.48 | 78.23 | 0.0 | 20.63 | -16.58 | 0.0 |
| 20Q1 (2) | 0.86 | -3.47 | 0.0 | 35.39 | 3.97 | 0.0 | -1.07 | 47.8 | 0.0 | 0.00 | 0 | 0.0 | 64.23 | 63.64 | 0.0 | 24.73 | 125.84 | 0.0 |
| 19Q4 (1) | 0.89 | 0.0 | 0.0 | 34.04 | 0.0 | 0.0 | -2.05 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 39.25 | 0.0 | 0.0 | 10.95 | 0.0 | 0.0 |
