- 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) | 0.59 | 6.89 | 12.73 | -31.26 | 67.08 | 47.46 | 13.77 | 0 | 0.67 | 19.53 | 99.98 | 4.15 | 84.79 | 9.07 |
| 2022 (9) | 0.55 | -17.12 | 18.52 | 24.46 | 45.49 | -75.23 | -16.85 | 0 | 0.56 | 0.0 | 96.00 | -13.93 | 77.74 | -8.24 |
| 2021 (8) | 0.66 | 9.03 | 14.88 | 107.24 | 183.67 | 61.48 | 169.53 | 85.2 | 0.56 | 37.75 | 111.54 | -4.76 | 84.72 | -11.47 |
| 2020 (7) | 0.61 | 21.14 | 7.18 | -7.59 | 113.74 | 43.94 | 91.54 | 203.31 | 0.41 | 541.99 | 117.11 | -4.42 | 95.70 | -5.77 |
| 2019 (6) | 0.50 | -21.4 | 7.77 | -39.44 | 79.02 | 27.74 | 30.18 | 87.69 | 0.06 | -89.1 | 122.52 | 12.32 | 101.56 | 17.15 |
| 2018 (5) | 0.64 | 3.67 | 12.83 | -29.62 | 61.86 | 16.37 | 16.08 | 71.79 | 0.58 | -68.08 | 109.08 | -4.09 | 86.69 | -4.67 |
| 2017 (4) | 0.61 | 7.67 | 18.23 | -0.33 | 53.16 | 44.97 | 9.36 | 147.62 | 1.83 | -48.83 | 113.73 | 4.29 | 90.94 | 7.51 |
| 2016 (3) | 0.57 | -0.04 | 18.29 | -2.09 | 36.67 | 6.11 | 3.78 | -7.35 | 3.58 | -14.46 | 109.05 | -5.93 | 84.59 | -1.12 |
| 2015 (2) | 0.57 | -2.66 | 18.68 | 2.08 | 34.56 | -4.16 | 4.08 | -16.22 | 4.18 | 193.17 | 115.92 | 12.14 | 85.55 | 11.16 |
| 2014 (1) | 0.59 | 7.21 | 18.3 | 18.29 | 36.06 | 9.7 | 4.87 | -23.67 | 1.43 | 0 | 103.37 | -18.79 | 76.96 | -23.7 |
| 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 | -1.93 | -19.46 | 7.2 | 32.6 | -54.77 | 2.85 | -86.47 | -91.38 | 12.38 | 1264.06 | 800.39 | 107.46 | 2.7 | 11.36 | 91.51 | 3.24 | 15.21 |
| 24Q2 (19) | 0.48 | -16.92 | -7.09 | 5.43 | -56.9 | -68.0 | 21.07 | -55.48 | 716.67 | 0.91 | 88.42 | -97.96 | 104.63 | 4.07 | 17.38 | 88.64 | 1.0 | 26.85 |
| 24Q1 (18) | 0.58 | -0.79 | 11.83 | 12.6 | -1.02 | -30.08 | 47.33 | 65.2 | 509.08 | 0.48 | -61.81 | -80.11 | 100.54 | 0.56 | 10.0 | 87.76 | 3.5 | 25.07 |
| 23Q4 (17) | 0.59 | -0.37 | 6.89 | 12.73 | -20.04 | -31.26 | 28.65 | -13.39 | 235.98 | 1.26 | -8.28 | -47.92 | 99.98 | 3.61 | 4.15 | 84.79 | 6.75 | 9.07 |
| 23Q3 (16) | 0.59 | 13.14 | 4.32 | 15.92 | -6.19 | -14.73 | 33.08 | 1182.17 | 512.47 | 1.37 | -96.92 | -43.22 | 96.50 | 8.26 | -6.37 | 79.43 | 13.67 | 8.54 |
| 23Q2 (15) | 0.52 | 0.0 | -9.89 | 16.97 | -5.83 | -11.98 | 2.58 | 122.3 | 110.39 | 44.56 | 1740.83 | 1740.83 | 89.14 | -2.47 | -17.53 | 69.88 | -0.41 | -4.87 |
| 23Q1 (14) | 0.52 | -5.17 | -12.49 | 18.02 | -2.7 | -0.61 | -11.57 | 45.09 | 14.17 | 2.42 | 0.0 | 0.0 | 91.40 | -4.79 | -15.65 | 70.17 | -9.74 | -9.21 |
| 22Q4 (13) | 0.55 | -2.77 | -17.12 | 18.52 | -0.8 | 24.46 | -21.07 | -162.72 | -110.75 | 2.42 | 0.0 | 0.0 | 96.00 | -6.85 | -13.93 | 77.74 | 6.23 | -8.24 |
| 22Q3 (12) | 0.56 | -2.27 | -11.74 | 18.67 | -3.16 | 92.47 | -8.02 | 67.69 | -106.11 | 2.42 | 0.0 | 31.02 | 103.06 | -4.65 | -5.6 | 73.18 | -0.38 | -1.92 |
| 22Q2 (11) | 0.58 | -2.88 | -16.56 | 19.28 | 6.34 | 50.51 | -24.82 | -84.12 | -115.93 | 2.42 | 0.0 | 22.59 | 108.09 | -0.25 | -0.2 | 73.46 | -4.96 | -9.92 |
| 22Q1 (10) | 0.59 | -10.19 | -10.89 | 18.13 | 21.84 | 189.15 | -13.48 | -106.88 | -106.48 | 2.42 | 0.0 | 71.98 | 108.36 | -2.85 | -1.55 | 77.29 | -8.77 | -3.05 |
| 21Q4 (9) | 0.66 | 3.54 | 9.03 | 14.88 | 53.4 | 107.24 | 196.05 | 49.36 | -39.73 | 2.42 | 31.02 | 150.01 | 111.54 | 2.17 | -4.76 | 84.72 | 13.55 | -11.47 |
| 21Q3 (8) | 0.64 | -7.6 | 9.81 | 9.7 | -24.28 | 63.3 | 131.26 | -15.77 | -15.85 | 1.85 | -6.43 | 35.23 | 109.17 | 0.79 | -7.94 | 74.61 | -8.51 | -19.04 |
| 21Q2 (7) | 0.69 | 3.71 | 26.31 | 12.81 | 104.31 | 73.11 | 155.84 | -25.08 | 235.14 | 1.97 | 40.28 | -29.29 | 108.31 | -1.6 | -10.82 | 81.55 | 2.3 | -16.78 |
| 21Q1 (6) | 0.67 | 9.89 | 43.04 | 6.27 | -12.67 | -35.96 | 208.00 | -36.05 | 724.09 | 1.41 | 45.38 | -59.46 | 110.07 | -6.01 | -20.93 | 79.72 | -16.7 | -31.93 |
| 20Q4 (5) | 0.61 | 4.29 | 21.14 | 7.18 | 20.88 | -7.59 | 325.27 | 108.53 | 743.98 | 0.97 | -29.14 | 118.72 | 117.11 | -1.24 | -4.42 | 95.70 | 3.84 | -4.61 |
| 20Q3 (4) | 0.58 | 6.28 | 0.0 | 5.94 | -19.73 | 0.0 | 155.98 | 235.44 | 0.0 | 1.37 | -51.07 | 0.0 | 118.58 | -2.36 | 0.0 | 92.16 | -5.95 | 0.0 |
| 20Q2 (3) | 0.55 | 17.45 | 0.0 | 7.4 | -24.41 | 0.0 | 46.50 | 84.23 | 0.0 | 2.79 | -19.57 | 0.0 | 121.45 | -12.76 | 0.0 | 97.99 | -16.33 | 0.0 |
| 20Q1 (2) | 0.47 | -6.94 | 0.0 | 9.79 | 26.0 | 0.0 | 25.24 | -34.51 | 0.0 | 3.47 | 684.39 | 0.0 | 139.21 | 13.62 | 0.0 | 117.12 | 16.73 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 7.77 | 0.0 | 0.0 | 38.54 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 122.52 | 0.0 | 0.0 | 100.33 | 0.0 | 0.0 |
