- 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) | 0.64 | -5.92 | 85.53 | -24.24 | 221.45 | 19.4 | 9.96 | -29.41 | 4.73 | 32.41 | 126.04 | -6.35 | 38.39 | -18.48 |
| 2022 (9) | 0.68 | 2.86 | 112.9 | 24.04 | 185.47 | 2.88 | 14.11 | -52.19 | 3.57 | -4.54 | 134.59 | -16.48 | 47.09 | 2.1 |
| 2021 (8) | 0.66 | 4.64 | 91.02 | 31.44 | 180.27 | 17.13 | 29.51 | 17.29 | 3.74 | 16.28 | 161.14 | 17.78 | 46.12 | 15.79 |
| 2020 (7) | 0.63 | 2.84 | 69.25 | 41.73 | 153.91 | 24.34 | 25.16 | 59.24 | 3.22 | -40.82 | 136.81 | -6.21 | 39.83 | -3.21 |
| 2019 (6) | 0.61 | 11.46 | 48.86 | 16.42 | 123.78 | 1.16 | 15.80 | -5.22 | 5.44 | 357.21 | 145.87 | 21.7 | 41.15 | 2.87 |
| 2018 (5) | 0.55 | 1.36 | 41.97 | -11.79 | 122.36 | 7.36 | 16.67 | -0.95 | 1.19 | -52.01 | 119.86 | -12.03 | 40.00 | -24.01 |
| 2017 (4) | 0.54 | 9.1 | 47.58 | 32.24 | 113.97 | -10.38 | 16.83 | -13.74 | 2.48 | 38.77 | 136.25 | -10.48 | 52.64 | -19.94 |
| 2016 (3) | 0.50 | 0.14 | 35.98 | 22.34 | 127.17 | 22.85 | 19.51 | -19.84 | 1.79 | 2.36 | 152.20 | -6.21 | 65.75 | 7.24 |
| 2015 (2) | 0.50 | 8.61 | 29.41 | 58.97 | 103.52 | -8.56 | 24.34 | -45.86 | 1.74 | 52.66 | 162.27 | -2.69 | 61.31 | -4.86 |
| 2014 (1) | 0.46 | 5.07 | 18.5 | 52.39 | 113.21 | 12.14 | 44.96 | -0.6 | 1.14 | 0 | 166.75 | 1.42 | 64.44 | 1.83 |
| 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) | 0.62 | -0.59 | -6.56 | 116.69 | 18.38 | 5.63 | 19.79 | -8.0 | 47.03 | 7.32 | 0.13 | -38.01 | 131.48 | 2.77 | 0.62 | 32.47 | 16.13 | -26.34 |
| 24Q2 (19) | 0.62 | 4.45 | -5.83 | 98.57 | -1.72 | 4.36 | 21.51 | -8.0 | 484.79 | 7.31 | -1.23 | -30.3 | 127.93 | -12.12 | 5.04 | 27.96 | -37.07 | -18.36 |
| 24Q1 (18) | 0.60 | -6.34 | -4.91 | 100.29 | 17.26 | 4.22 | 23.38 | 45.85 | 56.49 | 7.40 | -21.91 | -29.43 | 145.58 | 15.5 | 9.78 | 44.43 | 15.73 | 17.98 |
| 23Q4 (17) | 0.64 | -3.91 | -5.92 | 85.53 | -22.58 | -24.24 | 16.03 | 19.09 | 6.09 | 9.48 | -19.73 | -18.09 | 126.04 | -3.54 | -6.35 | 38.39 | -12.91 | -18.48 |
| 23Q3 (16) | 0.66 | 0.18 | -4.39 | 110.47 | 16.96 | 10.85 | 13.46 | 340.79 | 7.59 | 11.81 | 12.59 | -25.41 | 130.67 | 7.29 | -9.66 | 44.08 | 28.7 | 19.69 |
| 23Q2 (15) | 0.66 | 5.47 | -6.32 | 94.45 | -1.85 | 0.36 | -5.59 | -137.42 | -140.36 | 10.49 | 0.0 | -31.51 | 121.79 | -8.16 | -15.6 | 34.25 | -9.05 | -9.01 |
| 23Q1 (14) | 0.63 | -7.33 | -8.93 | 96.23 | -14.77 | -1.81 | 14.94 | -1.13 | -0.2 | 10.49 | -9.36 | -31.84 | 132.61 | -1.47 | -8.77 | 37.66 | -20.03 | -13.15 |
| 22Q4 (13) | 0.68 | -2.34 | 2.86 | 112.9 | 13.29 | 24.04 | 15.11 | 20.78 | -55.79 | 11.58 | -26.9 | -6.68 | 134.59 | -6.95 | -16.48 | 47.09 | 27.86 | 2.1 |
| 22Q3 (12) | 0.70 | -1.85 | 6.15 | 99.66 | 5.9 | 24.13 | 12.51 | -9.68 | -58.34 | 15.84 | 3.37 | 13.06 | 144.65 | 0.24 | -3.02 | 36.83 | -2.15 | -6.07 |
| 22Q2 (11) | 0.71 | 2.53 | 13.31 | 94.11 | -3.97 | 19.61 | 13.85 | -7.48 | -37.53 | 15.32 | -0.48 | -15.4 | 144.30 | -0.73 | 8.64 | 37.64 | -13.19 | 16.97 |
| 22Q1 (10) | 0.69 | 4.67 | 11.98 | 98.0 | 7.67 | 39.82 | 14.97 | -56.2 | -51.24 | 15.39 | 24.1 | 181.52 | 145.36 | -9.79 | 27.7 | 43.36 | -5.98 | 46.98 |
| 21Q4 (9) | 0.66 | 0.78 | 4.64 | 91.02 | 13.36 | 31.44 | 34.18 | 13.82 | -19.22 | 12.40 | -11.45 | 109.29 | 161.14 | 8.03 | 17.78 | 46.12 | 17.62 | 15.79 |
| 21Q3 (8) | 0.66 | 4.77 | -0.24 | 80.29 | 2.05 | -6.1 | 30.03 | 35.45 | 39.74 | 14.01 | -22.65 | 19.22 | 149.16 | 12.3 | 11.22 | 39.21 | 21.85 | 44.37 |
| 21Q2 (7) | 0.63 | 1.33 | -8.17 | 78.68 | 12.26 | 17.66 | 22.17 | -27.79 | 12.37 | 18.11 | 231.19 | 34.04 | 132.82 | 16.68 | -7.73 | 32.18 | 9.08 | 1.77 |
| 21Q1 (6) | 0.62 | -2.19 | -4.12 | 70.09 | 1.21 | 35.49 | 30.70 | -27.44 | 194.06 | 5.47 | -7.74 | -78.75 | 113.83 | -16.8 | -19.78 | 29.50 | -25.94 | -1.9 |
| 20Q4 (5) | 0.63 | -3.93 | 2.84 | 69.25 | -19.02 | 41.73 | 42.31 | 96.88 | 208.83 | 5.93 | -49.56 | -76.99 | 136.81 | 2.01 | -6.21 | 39.83 | 46.65 | -3.21 |
| 20Q3 (4) | 0.66 | -3.55 | 0.0 | 85.51 | 27.87 | 0.0 | 21.49 | 8.92 | 0.0 | 11.75 | -13.04 | 0.0 | 134.11 | -6.83 | 0.0 | 27.16 | -14.1 | 0.0 |
| 20Q2 (3) | 0.68 | 5.8 | 0.0 | 66.87 | 29.27 | 0.0 | 19.73 | 88.98 | 0.0 | 13.51 | -47.49 | 0.0 | 143.94 | 1.44 | 0.0 | 31.62 | 5.15 | 0.0 |
| 20Q1 (2) | 0.64 | 4.91 | 0.0 | 51.73 | 5.87 | 0.0 | 10.44 | -23.8 | 0.0 | 25.73 | -0.14 | 0.0 | 141.90 | -2.72 | 0.0 | 30.07 | -26.93 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 48.86 | 0.0 | 0.0 | 13.70 | 0.0 | 0.0 | 25.76 | 0.0 | 0.0 | 145.87 | 0.0 | 0.0 | 41.15 | 0.0 | 0.0 |
