- 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) | 0.60 | -5.93 | 4.9 | -82.24 | 139.0 | 79.33 | 63.33 | 198.02 | 0.04 | -95.48 | 143.17 | 0.66 | 50.42 | 8.48 |
| 2022 (9) | 0.64 | -1.52 | 27.59 | 4.51 | 77.51 | -14.07 | 21.25 | 63.97 | 0.86 | -79.27 | 142.23 | -5.15 | 46.48 | -22.73 |
| 2021 (8) | 0.65 | 9.02 | 26.4 | 101.22 | 90.2 | 6.47 | 12.96 | -39.27 | 4.14 | 125.45 | 149.96 | -8.57 | 60.15 | -17.7 |
| 2020 (7) | 0.59 | -2.41 | 13.12 | 9.7 | 84.72 | 18.04 | 21.34 | 31.97 | 1.84 | 1.83 | 164.02 | 7.03 | 73.09 | 1.15 |
| 2019 (6) | 0.61 | 10.01 | 11.96 | 8.43 | 71.77 | 19.68 | 16.17 | 359.38 | 1.81 | -85.4 | 153.25 | -17.39 | 72.26 | -12.18 |
| 2018 (5) | 0.55 | -1.43 | 11.03 | -31.45 | 59.97 | 2.16 | 3.52 | -42.48 | 12.37 | 55.0 | 185.52 | 2.82 | 82.28 | -20.48 |
| 2017 (4) | 0.56 | 5.09 | 16.09 | 42.26 | 58.7 | 2.51 | 6.12 | -46.83 | 7.98 | 169.89 | 180.44 | -2.92 | 103.47 | 14.33 |
| 2016 (3) | 0.53 | -10.7 | 11.31 | -23.63 | 57.26 | 0.19 | 11.51 | 4.54 | 2.96 | -10.36 | 185.87 | 16.77 | 90.50 | 15.46 |
| 2015 (2) | 0.60 | 12.81 | 14.81 | 37.9 | 57.15 | 11.56 | 11.01 | -42.78 | 3.30 | 44.83 | 159.18 | -6.54 | 78.38 | -19.2 |
| 2014 (1) | 0.53 | 12.79 | 10.74 | 117.85 | 51.23 | 15.12 | 19.24 | 112.6 | 2.28 | 0 | 170.32 | -2.27 | 97.01 | 3.97 |
| 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) | 0.63 | -8.07 | -1.49 | 14.37 | 20.45 | -22.66 | 135.05 | 14.01 | 87.1 | 0.60 | 25.08 | -57.1 | 148.07 | 12.22 | 0.07 | 47.50 | -1.92 | 36.93 |
| 24Q2 (19) | 0.68 | -2.23 | 4.71 | 11.93 | 26.78 | -43.81 | 118.45 | -17.32 | 147.18 | 0.48 | -58.31 | -67.29 | 131.95 | 1.17 | -4.86 | 48.43 | -0.19 | 43.11 |
| 24Q1 (18) | 0.70 | 16.79 | 0.4 | 9.41 | 92.04 | -72.25 | 143.27 | -23.59 | 808.5 | 1.15 | 1186.54 | -60.38 | 130.42 | -8.91 | 3.77 | 48.52 | -3.77 | 34.07 |
| 23Q4 (17) | 0.60 | -6.15 | -5.93 | 4.9 | -73.63 | -82.24 | 187.50 | 159.77 | 419.53 | 0.09 | -93.61 | -94.05 | 143.17 | -3.24 | 0.66 | 50.42 | 45.34 | 8.48 |
| 23Q3 (16) | 0.64 | -2.29 | -5.94 | 18.58 | -12.48 | -39.22 | 72.18 | 50.63 | 453.1 | 1.40 | -4.63 | -79.9 | 147.97 | 6.69 | 9.15 | 34.69 | 2.51 | -21.8 |
| 23Q2 (15) | 0.65 | -6.26 | -1.5 | 21.23 | -37.39 | -19.92 | 47.92 | 203.87 | 78.54 | 1.47 | -49.51 | -59.31 | 138.69 | 10.35 | 2.24 | 33.84 | -6.49 | -38.27 |
| 23Q1 (14) | 0.70 | 9.43 | 3.36 | 33.91 | 22.91 | 11.29 | 15.77 | -56.3 | 3385.42 | 2.91 | 93.37 | -58.81 | 125.68 | -11.64 | -13.66 | 36.19 | -22.14 | -26.01 |
| 22Q4 (13) | 0.64 | -6.16 | -1.52 | 27.59 | -9.75 | 4.51 | 36.09 | 176.55 | 51.96 | 1.51 | -78.41 | -78.7 | 142.23 | 4.92 | -5.15 | 46.48 | 4.78 | -22.73 |
| 22Q3 (12) | 0.68 | 2.33 | 0.83 | 30.57 | 15.31 | 4.62 | 13.05 | -51.38 | 9.76 | 6.98 | 93.09 | -71.14 | 135.56 | -0.07 | -3.98 | 44.36 | -19.08 | -18.29 |
| 22Q2 (11) | 0.66 | -1.63 | 1.32 | 26.51 | -13.0 | 53.77 | 26.84 | 5691.67 | 132.38 | 3.61 | -48.89 | -79.39 | 135.65 | -6.81 | -7.7 | 54.82 | 12.08 | 39.63 |
| 22Q1 (10) | 0.67 | 4.26 | 6.17 | 30.47 | 15.42 | 105.05 | -0.48 | -102.02 | -116.11 | 7.07 | 0.0 | -92.35 | 145.57 | -2.93 | 1.93 | 48.91 | -18.69 | 4.91 |
| 21Q4 (9) | 0.65 | -3.92 | 9.02 | 26.4 | -9.65 | 101.22 | 23.75 | 99.75 | -17.33 | 7.07 | -70.75 | 28.48 | 149.96 | 6.22 | -8.57 | 60.15 | 10.79 | -17.7 |
| 21Q3 (8) | 0.67 | 2.82 | 1.74 | 29.22 | 69.49 | 15.08 | 11.89 | 2.94 | -58.46 | 24.17 | 37.89 | 346.52 | 141.18 | -3.93 | -3.61 | 54.29 | 38.28 | -16.39 |
| 21Q2 (7) | 0.65 | 3.08 | 1.26 | 17.24 | 16.02 | -5.74 | 11.55 | 287.58 | -49.1 | 17.53 | -81.04 | 162.34 | 146.96 | 2.91 | 0.99 | 39.26 | -15.79 | -38.89 |
| 21Q1 (6) | 0.63 | 7.06 | -1.25 | 14.86 | 13.26 | 3.41 | 2.98 | -89.63 | 33.63 | 92.44 | 1579.81 | -50.16 | 142.81 | -12.93 | 0.79 | 46.62 | -36.22 | -24.16 |
| 20Q4 (5) | 0.59 | -10.33 | -2.41 | 13.12 | -48.33 | 9.7 | 28.73 | 0.38 | -14.01 | 5.50 | 1.65 | 44.63 | 164.02 | 11.98 | 7.03 | 73.09 | 12.57 | 1.15 |
| 20Q3 (4) | 0.66 | 2.33 | 0.0 | 25.39 | 38.82 | 0.0 | 28.62 | 26.13 | 0.0 | 5.41 | -18.99 | 0.0 | 146.47 | 0.65 | 0.0 | 64.93 | 1.06 | 0.0 |
| 20Q2 (3) | 0.65 | 0.53 | 0.0 | 18.29 | 27.28 | 0.0 | 22.69 | 917.49 | 0.0 | 6.68 | -96.4 | 0.0 | 145.52 | 2.7 | 0.0 | 64.25 | 4.52 | 0.0 |
| 20Q1 (2) | 0.64 | 5.8 | 0.0 | 14.37 | 20.15 | 0.0 | 2.23 | -93.33 | 0.0 | 185.50 | 4775.0 | 0.0 | 141.69 | -7.54 | 0.0 | 61.47 | -14.93 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 11.96 | 0.0 | 0.0 | 33.41 | 0.0 | 0.0 | 3.81 | 0.0 | 0.0 | 153.25 | 0.0 | 0.0 | 72.26 | 0.0 | 0.0 |
