- 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) | 0.58 | -5.37 | 21.36 | -14.32 | 94.83 | 23.01 | 17.93 | -16.53 | 0.24 | -42.53 | 152.81 | 18.85 | 94.73 | 23.57 |
| 2022 (9) | 0.61 | 9.26 | 24.93 | 17.59 | 77.09 | 35.67 | 21.48 | -32.47 | 0.42 | -30.2 | 128.57 | -7.31 | 76.66 | -15.84 |
| 2021 (8) | 0.56 | 22.62 | 21.2 | 142.29 | 56.82 | 11.11 | 31.81 | -11.32 | 0.60 | 197.42 | 138.71 | -15.19 | 91.09 | -17.53 |
| 2020 (7) | 0.46 | -1.93 | 8.75 | 9.92 | 51.14 | 6.12 | 35.87 | 13.44 | 0.20 | 0 | 163.55 | 5.82 | 110.45 | 20.12 |
| 2019 (6) | 0.47 | -5.6 | 7.96 | -16.65 | 48.19 | 12.7 | 31.62 | 40.35 | 0.00 | 0 | 154.56 | 4.21 | 91.95 | 1.12 |
| 2018 (5) | 0.49 | 5.28 | 9.55 | 22.44 | 42.76 | 13.0 | 22.53 | 81.99 | 0.00 | 0 | 148.31 | -6.81 | 90.93 | -22.36 |
| 2017 (4) | 0.47 | -1.18 | 7.8 | -28.18 | 37.84 | -3.12 | 12.38 | 0.32 | 0.00 | 0 | 159.14 | 0.33 | 117.11 | -1.56 |
| 2016 (3) | 0.47 | 5.13 | 10.86 | 85.01 | 39.06 | 10.25 | 12.34 | -29.28 | 0.00 | 0 | 158.61 | -6.14 | 118.96 | 6.97 |
| 2015 (2) | 0.45 | 6.93 | 5.87 | 13.98 | 35.43 | 4.11 | 17.45 | 14.13 | 0.00 | 0 | 168.98 | -4.75 | 111.21 | -13.11 |
| 2014 (1) | 0.42 | 0.62 | 5.15 | -21.49 | 34.03 | -1.56 | 15.29 | 67.84 | 0.00 | 0 | 177.41 | -0.42 | 127.99 | -0.32 |
| 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) | 0.47 | -9.94 | -24.12 | 18.59 | -23.37 | -23.97 | 19.39 | -17.56 | 26.32 | 1.05 | 25.44 | -10.47 | 170.32 | 8.46 | 14.45 | 101.21 | 1.96 | 28.9 |
| 24Q2 (19) | 0.52 | 0.89 | -16.91 | 24.26 | 1.38 | -21.99 | 23.52 | -9.05 | 54.74 | 0.83 | 8.97 | -30.77 | 157.03 | -2.89 | 24.07 | 99.26 | -5.24 | 42.78 |
| 24Q1 (18) | 0.52 | -10.87 | -16.39 | 23.93 | 12.03 | -26.98 | 25.86 | 6.2 | 62.54 | 0.77 | 22.9 | -45.81 | 161.71 | 5.82 | 25.84 | 104.75 | 10.58 | 44.11 |
| 23Q4 (17) | 0.58 | -6.3 | -5.37 | 21.36 | -12.64 | -14.32 | 24.35 | 58.63 | 85.45 | 0.62 | -46.71 | -68.86 | 152.81 | 2.68 | 18.85 | 94.73 | 20.64 | 23.57 |
| 23Q3 (16) | 0.62 | -1.39 | 4.72 | 24.45 | -21.38 | -1.17 | 15.35 | 0.99 | -25.85 | 1.17 | -3.01 | -30.86 | 148.82 | 17.58 | 11.33 | 78.52 | 12.95 | 3.29 |
| 23Q2 (15) | 0.63 | 1.52 | 9.78 | 31.1 | -5.1 | 61.47 | 15.20 | -4.46 | -49.2 | 1.20 | -14.7 | -17.26 | 126.57 | -1.5 | -7.42 | 69.52 | -4.36 | -18.52 |
| 23Q1 (14) | 0.62 | 0.88 | 11.78 | 32.77 | 31.45 | 55.6 | 15.91 | 21.17 | -44.45 | 1.41 | -29.37 | -16.29 | 128.50 | -0.05 | -8.88 | 72.69 | -5.18 | -18.35 |
| 22Q4 (13) | 0.61 | 3.68 | 9.26 | 24.93 | 0.77 | 17.59 | 13.13 | -36.57 | -26.69 | 2.00 | 18.31 | -28.7 | 128.57 | -3.82 | -7.31 | 76.66 | 0.84 | -15.84 |
| 22Q3 (12) | 0.59 | 3.38 | 8.08 | 24.74 | 28.45 | 37.83 | 20.70 | -30.82 | -51.02 | 1.69 | 16.07 | 45.1 | 133.67 | -2.23 | -4.77 | 76.02 | -10.9 | -14.56 |
| 22Q2 (11) | 0.57 | 3.37 | 14.96 | 19.26 | -8.55 | 62.81 | 29.92 | 4.47 | -8.61 | 1.46 | -13.7 | 3.51 | 136.72 | -3.05 | -10.35 | 85.32 | -4.17 | -10.45 |
| 22Q1 (10) | 0.55 | -1.39 | 20.22 | 21.06 | -0.66 | 106.07 | 28.64 | 59.91 | -34.52 | 1.69 | -39.84 | 32.79 | 141.02 | 1.67 | -13.5 | 89.03 | -2.26 | -11.2 |
| 21Q4 (9) | 0.56 | 2.57 | 22.62 | 21.2 | 18.11 | 142.29 | 17.91 | -57.62 | -30.26 | 2.81 | 140.78 | 150.31 | 138.71 | -1.18 | -15.19 | 91.09 | 2.38 | -17.53 |
| 21Q3 (8) | 0.55 | 9.96 | 12.01 | 17.95 | 51.73 | 37.34 | 42.26 | 29.08 | 48.65 | 1.17 | -17.19 | 496.23 | 140.37 | -7.95 | -8.55 | 88.97 | -6.62 | -9.93 |
| 21Q2 (7) | 0.50 | 8.11 | -0.24 | 11.83 | 15.75 | 16.21 | 32.74 | -25.15 | -28.87 | 1.41 | 10.71 | 0 | 152.50 | -6.45 | 3.07 | 95.28 | -4.97 | 1.52 |
| 21Q1 (6) | 0.46 | 0.57 | 0.28 | 10.22 | 16.8 | 10.37 | 43.74 | 70.33 | -15.27 | 1.27 | 13.4 | 0 | 163.02 | -0.32 | 3.02 | 100.26 | -9.23 | -1.59 |
| 20Q4 (5) | 0.46 | -6.3 | -1.93 | 8.75 | -33.05 | 9.92 | 25.68 | -9.67 | 4.69 | 1.12 | 473.53 | 0 | 163.55 | 6.55 | 5.82 | 110.45 | 11.81 | 20.12 |
| 20Q3 (4) | 0.49 | -2.07 | 0.0 | 13.07 | 28.39 | 0.0 | 28.43 | -38.24 | 0.0 | 0.20 | 0 | 0.0 | 153.50 | 3.74 | 0.0 | 98.78 | 5.25 | 0.0 |
| 20Q2 (3) | 0.50 | 8.68 | 0.0 | 10.18 | 9.94 | 0.0 | 46.03 | -10.83 | 0.0 | 0.00 | 0 | 0.0 | 147.96 | -6.5 | 0.0 | 93.85 | -7.88 | 0.0 |
| 20Q1 (2) | 0.46 | -1.65 | 0.0 | 9.26 | 16.33 | 0.0 | 51.62 | 110.44 | 0.0 | 0.00 | 0 | 0.0 | 158.24 | 2.38 | 0.0 | 101.88 | 10.8 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | 7.96 | 0.0 | 0.0 | 24.53 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 154.56 | 0.0 | 0.0 | 91.95 | 0.0 | 0.0 |
