- 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) | 0.63 | -2.5 | 90.03 | -10.45 | 192.78 | 0.37 | 5.84 | -16.57 | 5.25 | -24.94 | 130.59 | -7.49 | 66.04 | -0.6 |
| 2022 (9) | 0.65 | -1.76 | 100.54 | 12.69 | 192.07 | 15.87 | 7.00 | 104.68 | 6.99 | -78.3 | 141.17 | 7.85 | 66.44 | 25.24 |
| 2021 (8) | 0.66 | -6.48 | 89.22 | -3.6 | 165.77 | 14.75 | 3.42 | 1.18 | 32.21 | 8.98 | 130.90 | -2.43 | 53.05 | -10.45 |
| 2020 (7) | 0.71 | -0.59 | 92.55 | -7.91 | 144.46 | -17.64 | 3.38 | -43.0 | 29.56 | 184.38 | 134.16 | 8.85 | 59.24 | 6.39 |
| 2019 (6) | 0.71 | 2.54 | 100.5 | 3.55 | 175.4 | 5.52 | 5.93 | -5.72 | 10.39 | -3.13 | 123.25 | 5.6 | 55.68 | 3.88 |
| 2018 (5) | 0.69 | 2.17 | 97.05 | 11.67 | 166.22 | 3.47 | 6.29 | -27.45 | 10.73 | 12.91 | 116.71 | -0.66 | 53.60 | 3.92 |
| 2017 (4) | 0.68 | 3.53 | 86.91 | 11.68 | 160.64 | 0.66 | 8.67 | -35.97 | 9.50 | 81.14 | 117.48 | -0.6 | 51.58 | 4.39 |
| 2016 (3) | 0.65 | 2.12 | 77.82 | 7.98 | 159.59 | 6.08 | 13.54 | 16.52 | 5.25 | -4.63 | 118.19 | 6.12 | 49.41 | 12.27 |
| 2015 (2) | 0.64 | -1.64 | 72.07 | 7.73 | 150.45 | 7.78 | 11.62 | 38.83 | 5.50 | -29.24 | 111.37 | -1.82 | 44.01 | -2.98 |
| 2014 (1) | 0.65 | -6.41 | 66.9 | -8.09 | 139.59 | -15.38 | 8.37 | 197.86 | 7.77 | 0 | 113.43 | 10.78 | 45.36 | -32.91 |
| 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) | 0.60 | -4.84 | -5.17 | 88.98 | -3.09 | 1.15 | 5.24 | -43.72 | -32.04 | 14.07 | 33.9 | -6.93 | 133.53 | 2.03 | 0.95 | 65.78 | -5.6 | -1.53 |
| 24Q2 (19) | 0.63 | 2.87 | -1.67 | 91.82 | 3.92 | 9.36 | 9.31 | -8.99 | 53.88 | 10.51 | 19.0 | -47.43 | 130.87 | -1.03 | 3.3 | 69.68 | 4.11 | 17.09 |
| 24Q1 (18) | 0.61 | -2.99 | -2.31 | 88.36 | -1.85 | -0.86 | 10.23 | 107.09 | 116.74 | 8.83 | -61.51 | -68.3 | 132.23 | 1.26 | -1.49 | 66.93 | 1.35 | 9.7 |
| 23Q4 (17) | 0.63 | -0.14 | -2.5 | 90.03 | 2.34 | -10.45 | 4.94 | -35.93 | 33.15 | 22.94 | 51.75 | -52.16 | 130.59 | -1.27 | -7.49 | 66.04 | -1.14 | -0.6 |
| 23Q3 (16) | 0.63 | -1.33 | -4.01 | 87.97 | 4.78 | -14.41 | 7.71 | 27.44 | -1.28 | 15.12 | -24.36 | -27.2 | 132.27 | 4.4 | -0.53 | 66.80 | 12.25 | 12.34 |
| 23Q2 (15) | 0.64 | 2.2 | -2.72 | 83.96 | -5.8 | -11.71 | 6.05 | 28.18 | -27.89 | 19.99 | -28.24 | -18.19 | 126.69 | -5.62 | 4.59 | 59.51 | -2.46 | 10.22 |
| 23Q1 (14) | 0.63 | -3.18 | -4.71 | 89.13 | -11.35 | -9.34 | 4.72 | 27.22 | -63.15 | 27.85 | -41.92 | 30.57 | 134.23 | -4.92 | 6.09 | 61.01 | -8.17 | 8.25 |
| 22Q4 (13) | 0.65 | -1.68 | -1.76 | 100.54 | -2.18 | 12.69 | 3.71 | -52.5 | -35.92 | 47.96 | 130.94 | -5.89 | 141.17 | 6.17 | 7.85 | 66.44 | 11.74 | 25.24 |
| 22Q3 (12) | 0.66 | 0.0 | -0.56 | 102.78 | 8.08 | 18.41 | 7.81 | -6.91 | 329.12 | 20.77 | -15.0 | -97.96 | 132.97 | 9.77 | 4.95 | 59.46 | 10.13 | 14.54 |
| 22Q2 (11) | 0.66 | 0.11 | -7.72 | 95.1 | -3.27 | -3.36 | 8.39 | -34.5 | 459.33 | 24.43 | 14.52 | -74.89 | 121.13 | -4.27 | -5.98 | 53.99 | -4.21 | -4.02 |
| 22Q1 (10) | 0.66 | -0.18 | -7.07 | 98.31 | 10.19 | -0.14 | 12.81 | 121.24 | 166.88 | 21.33 | -58.14 | -78.07 | 126.53 | -3.34 | -2.7 | 56.36 | 6.24 | -5.07 |
| 21Q4 (9) | 0.66 | -0.48 | -6.48 | 89.22 | 2.79 | -3.6 | 5.79 | 218.13 | 10.08 | 50.96 | -94.99 | -22.65 | 130.90 | 3.31 | -2.43 | 53.05 | 2.2 | -10.45 |
| 21Q3 (8) | 0.66 | -7.2 | -6.4 | 86.8 | -11.8 | -11.64 | 1.82 | 21.33 | -63.82 | 1017.33 | 945.89 | 1194.28 | 126.70 | -1.66 | 7.61 | 51.91 | -7.72 | 0.41 |
| 21Q2 (7) | 0.71 | 0.8 | -0.53 | 98.41 | -0.04 | -2.06 | 1.50 | -68.75 | 45.63 | 97.27 | 0.0 | -14.41 | 128.84 | -0.92 | 6.62 | 56.25 | -5.26 | 10.73 |
| 21Q1 (6) | 0.71 | 0.45 | 0.03 | 98.45 | 6.37 | -4.42 | 4.80 | -8.75 | 77.78 | 97.27 | 47.64 | -14.41 | 130.04 | -3.07 | 6.43 | 59.37 | 0.22 | 4.82 |
| 20Q4 (5) | 0.71 | -0.4 | -0.59 | 92.55 | -5.78 | -7.91 | 5.26 | 4.57 | 29.24 | 65.88 | -16.18 | -1.51 | 134.16 | 13.95 | 8.85 | 59.24 | 14.58 | 4.85 |
| 20Q3 (4) | 0.71 | -1.38 | 0.0 | 98.23 | -2.24 | 0.0 | 5.03 | 388.35 | 0.0 | 78.60 | -30.84 | 0.0 | 117.74 | -2.57 | 0.0 | 51.70 | 1.77 | 0.0 |
| 20Q2 (3) | 0.72 | 1.37 | 0.0 | 100.48 | -2.45 | 0.0 | 1.03 | -61.85 | 0.0 | 113.65 | 0.0 | 0.0 | 120.84 | -1.1 | 0.0 | 50.80 | -10.31 | 0.0 |
| 20Q1 (2) | 0.71 | -0.17 | 0.0 | 103.0 | 2.49 | 0.0 | 2.70 | -33.66 | 0.0 | 113.65 | 69.9 | 0.0 | 122.18 | -0.87 | 0.0 | 56.64 | 0.25 | 0.0 |
| 19Q4 (1) | 0.71 | 0.0 | 0.0 | 100.5 | 0.0 | 0.0 | 4.07 | 0.0 | 0.0 | 66.89 | 0.0 | 0.0 | 123.25 | 0.0 | 0.0 | 56.50 | 0.0 | 0.0 |
