- 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) | 0.32 | 0.88 | 49.18 | -9.09 | 593.94 | 1.85 | 26.66 | -3.34 | 0.53 | -46.93 | 231.86 | 4.76 | 158.95 | 6.37 |
| 2022 (9) | 0.32 | 6.14 | 54.1 | -24.22 | 583.15 | 13.79 | 27.58 | -11.66 | 0.99 | 37.85 | 221.33 | 3.52 | 149.43 | 6.45 |
| 2021 (8) | 0.30 | -16.75 | 71.39 | 11.06 | 512.48 | 11.84 | 31.22 | 62.43 | 0.72 | -23.72 | 213.81 | -8.4 | 140.38 | -15.09 |
| 2020 (7) | 0.36 | -4.56 | 64.28 | -46.18 | 458.23 | -4.35 | 19.22 | 7.8 | 0.94 | -54.5 | 233.41 | 7.79 | 165.32 | 8.17 |
| 2019 (6) | 0.38 | 3.63 | 119.43 | 23.84 | 479.09 | -4.38 | 17.83 | -11.99 | 2.07 | -3.28 | 216.55 | -10.23 | 152.83 | -6.23 |
| 2018 (5) | 0.36 | -1.86 | 96.44 | 1.14 | 501.05 | -1.64 | 20.26 | 11.93 | 2.14 | 2.41 | 241.22 | 2.14 | 162.98 | 0.16 |
| 2017 (4) | 0.37 | -6.5 | 95.35 | -28.58 | 509.43 | 2.04 | 18.10 | -2.06 | 2.09 | -22.8 | 236.16 | -1.16 | 162.72 | -0.68 |
| 2016 (3) | 0.40 | 1.51 | 133.5 | 26.82 | 499.24 | 2.73 | 18.48 | -12.17 | 2.71 | 274.15 | 238.92 | 28.32 | 163.84 | 31.27 |
| 2015 (2) | 0.39 | 9.9 | 105.27 | 31.77 | 485.99 | -9.58 | 21.04 | -18.61 | 0.72 | -46.28 | 186.19 | -22.23 | 124.81 | -24.46 |
| 2014 (1) | 0.36 | -9.33 | 79.89 | -7.84 | 537.48 | -5.07 | 25.85 | 15.04 | 1.35 | 0 | 239.41 | 17.14 | 165.23 | 20.59 |
| 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 | -5.51 | 0.55 | 125.21 | 63.87 | 66.61 | 22.56 | -19.66 | 7.89 | 2.27 | 61.64 | -60.38 | 191.57 | 5.06 | -21.86 | 126.35 | 1.27 | -21.52 |
| 24Q2 (19) | 0.35 | -3.52 | 5.77 | 76.41 | 40.36 | 32.98 | 28.08 | 35.91 | -23.82 | 1.41 | -45.9 | -20.52 | 182.35 | -8.55 | -12.6 | 124.76 | -9.9 | -11.85 |
| 24Q1 (18) | 0.36 | 12.49 | 11.07 | 54.44 | 10.7 | -14.15 | 20.66 | 18.6 | -44.3 | 2.60 | -7.38 | -0.26 | 199.40 | -14.0 | -0.85 | 138.47 | -12.88 | 1.92 |
| 23Q4 (17) | 0.32 | -1.95 | 0.88 | 49.18 | -34.56 | -9.09 | 17.42 | -16.69 | -49.57 | 2.81 | -51.09 | -17.66 | 231.86 | -5.43 | 4.76 | 158.95 | -1.27 | 6.37 |
| 23Q3 (16) | 0.33 | -0.61 | -2.91 | 75.15 | 30.79 | 11.65 | 20.91 | -43.27 | -25.98 | 5.74 | 224.29 | 39.73 | 245.17 | 17.5 | 9.53 | 160.99 | 13.75 | 9.86 |
| 23Q2 (15) | 0.33 | 1.32 | -5.75 | 57.46 | -9.38 | -11.83 | 36.86 | -0.62 | 14.01 | 1.77 | -32.11 | -45.53 | 208.65 | 3.75 | 4.58 | 141.53 | 4.17 | 7.43 |
| 23Q1 (14) | 0.33 | 2.17 | -5.74 | 63.41 | 17.21 | -7.28 | 37.09 | 7.38 | 127.27 | 2.61 | -23.54 | -75.33 | 201.10 | -9.14 | 1.44 | 135.86 | -9.08 | 3.65 |
| 22Q4 (13) | 0.32 | -5.63 | 6.14 | 54.1 | -19.63 | -24.22 | 34.54 | 22.27 | 102.22 | 3.41 | -16.99 | -15.22 | 221.33 | -1.12 | 3.52 | 149.43 | 1.97 | 6.45 |
| 22Q3 (12) | 0.34 | -3.52 | 11.29 | 67.31 | 3.28 | -11.79 | 28.25 | -12.62 | -34.94 | 4.11 | 26.41 | 62.82 | 223.83 | 12.18 | 3.66 | 146.54 | 11.23 | 2.45 |
| 22Q2 (11) | 0.35 | 1.33 | 11.06 | 65.17 | -4.71 | 4.57 | 32.33 | 98.1 | -8.26 | 3.25 | -69.25 | 29.65 | 199.52 | 0.65 | -6.74 | 131.74 | 0.5 | -12.12 |
| 22Q1 (10) | 0.34 | 15.04 | -1.65 | 68.39 | -4.2 | 5.41 | 16.32 | -4.45 | -45.22 | 10.57 | 162.76 | 288.23 | 198.24 | -7.28 | -4.97 | 131.08 | -6.62 | -11.01 |
| 21Q4 (9) | 0.30 | -1.06 | -16.75 | 71.39 | -6.45 | 11.06 | 17.08 | -60.66 | -22.4 | 4.02 | 59.42 | -4.7 | 213.81 | -0.98 | -8.4 | 140.38 | -1.86 | -15.09 |
| 21Q3 (8) | 0.30 | -3.72 | -16.9 | 76.31 | 22.45 | 0.28 | 43.42 | 23.21 | 143.8 | 2.52 | 0.66 | -53.01 | 215.93 | 0.93 | -8.48 | 143.04 | -4.58 | -13.56 |
| 21Q2 (7) | 0.31 | -10.27 | -15.58 | 62.32 | -3.95 | -31.07 | 35.24 | 18.29 | 33.59 | 2.51 | -7.92 | -28.17 | 213.94 | 2.56 | 0.91 | 149.91 | 1.78 | -2.06 |
| 21Q1 (6) | 0.35 | -2.61 | -16.1 | 64.88 | 0.93 | -60.71 | 29.79 | 35.35 | 177.89 | 2.72 | -35.5 | -82.9 | 208.60 | -10.63 | 11.11 | 147.29 | -10.91 | 7.51 |
| 20Q4 (5) | 0.36 | -1.23 | -4.56 | 64.28 | -15.53 | -46.18 | 22.01 | 23.58 | 46.44 | 4.22 | -21.39 | -59.84 | 233.41 | -1.07 | 7.79 | 165.32 | -0.09 | 8.17 |
| 20Q3 (4) | 0.36 | -2.2 | 0.0 | 76.1 | -15.83 | 0.0 | 17.81 | -32.49 | 0.0 | 5.37 | 53.86 | 0.0 | 235.94 | 11.29 | 0.0 | 165.47 | 8.1 | 0.0 |
| 20Q2 (3) | 0.37 | -10.81 | 0.0 | 90.41 | -45.25 | 0.0 | 26.38 | 146.08 | 0.0 | 3.49 | -78.08 | 0.0 | 212.01 | 12.92 | 0.0 | 153.07 | 11.73 | 0.0 |
| 20Q1 (2) | 0.42 | 10.79 | 0.0 | 165.14 | 38.27 | 0.0 | 10.72 | -28.68 | 0.0 | 15.92 | 51.49 | 0.0 | 187.75 | -13.3 | 0.0 | 137.00 | -10.36 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | 119.43 | 0.0 | 0.0 | 15.03 | 0.0 | 0.0 | 10.51 | 0.0 | 0.0 | 216.55 | 0.0 | 0.0 | 152.83 | 0.0 | 0.0 |
