- 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) | 0.49 | -7.66 | 18.05 | -20.76 | 26.98 | 10.62 | 15.58 | 8.42 | 4.12 | -13.28 | 180.19 | 8.2 | 113.11 | 19.53 |
| 2022 (9) | 0.54 | -8.41 | 22.78 | -13.25 | 24.39 | 24.25 | 14.37 | 231.11 | 4.75 | -84.57 | 166.54 | 3.02 | 94.63 | 7.33 |
| 2021 (8) | 0.58 | 3.91 | 26.26 | 14.42 | 19.63 | 2.83 | 4.34 | 61.94 | 30.77 | -11.6 | 161.66 | 62.29 | 88.17 | 63.16 |
| 2020 (7) | 0.56 | 3.79 | 22.95 | 3.24 | 19.09 | -20.26 | 2.68 | -73.17 | 34.81 | 391.71 | 99.61 | 2.81 | 54.04 | -11.41 |
| 2019 (6) | 0.54 | -0.31 | 22.23 | 15.0 | 23.94 | -0.91 | 9.99 | -21.34 | 7.08 | 13.81 | 96.89 | -10.55 | 61.00 | 0.69 |
| 2018 (5) | 0.54 | -4.72 | 19.33 | -3.45 | 24.16 | -8.42 | 12.70 | 35.97 | 6.22 | -15.73 | 108.32 | 1.22 | 60.58 | -11.54 |
| 2017 (4) | 0.57 | 0.72 | 20.02 | 6.15 | 26.38 | 1.27 | 9.34 | 26.22 | 7.38 | 16.36 | 107.01 | -15.28 | 68.48 | -18.12 |
| 2016 (3) | 0.57 | -4.66 | 18.86 | -10.49 | 26.05 | 4.83 | 7.40 | 0 | 6.34 | -96.86 | 126.31 | 100.59 | 83.63 | 125.48 |
| 2015 (2) | 0.59 | 3.13 | 21.07 | 0.52 | 24.85 | 0.44 | -3.22 | 0 | 202.29 | 0.0 | 62.97 | -40.39 | 37.09 | -38.64 |
| 2014 (1) | 0.58 | -4.53 | 20.96 | -13.17 | 24.74 | -0.12 | 1.18 | 1375.0 | 202.29 | 0 | 105.63 | -0.44 | 60.45 | -6.45 |
| 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) | 0.45 | -6.96 | -5.77 | 17.74 | -4.47 | 3.08 | 19.99 | -0.74 | -16.88 | 9.39 | -9.2 | -13.91 | 152.19 | 10.14 | -24.14 | 78.55 | 3.37 | -32.35 |
| 24Q2 (19) | 0.49 | -2.92 | -2.76 | 18.57 | 14.84 | -2.16 | 20.14 | -41.81 | 41.43 | 10.35 | 56.96 | -44.94 | 138.18 | 4.67 | -25.43 | 75.99 | -3.97 | -20.11 |
| 24Q1 (18) | 0.50 | 1.32 | -2.99 | 16.17 | -10.42 | -13.39 | 34.61 | 102.4 | 341.45 | 6.59 | -58.6 | -81.49 | 132.02 | -26.73 | -24.95 | 79.13 | -30.04 | -7.31 |
| 23Q4 (17) | 0.49 | 2.96 | -7.66 | 18.05 | 4.88 | -20.76 | 17.10 | -28.9 | 116.18 | 15.92 | 45.92 | -53.08 | 180.19 | -10.18 | 8.2 | 113.11 | -2.59 | 19.53 |
| 23Q3 (16) | 0.48 | -3.98 | -13.08 | 17.21 | -9.33 | -32.32 | 24.05 | 68.89 | 39.42 | 10.91 | -41.92 | -27.25 | 200.62 | 8.26 | 14.88 | 116.12 | 22.08 | 13.38 |
| 23Q2 (15) | 0.50 | -3.14 | -12.76 | 18.98 | 1.66 | -29.39 | 14.24 | 81.63 | -28.33 | 18.79 | -47.24 | 20.14 | 185.31 | 5.35 | 16.33 | 95.12 | 11.42 | -2.28 |
| 23Q1 (14) | 0.52 | -3.57 | -11.57 | 18.67 | -18.04 | -29.55 | 7.84 | -0.88 | -37.43 | 35.61 | 4.94 | 12.08 | 175.90 | 5.62 | 12.2 | 85.37 | -9.79 | -0.18 |
| 22Q4 (13) | 0.54 | -3.08 | -8.41 | 22.78 | -10.42 | -13.25 | 7.91 | -54.14 | 76.17 | 33.94 | 126.24 | -69.76 | 166.54 | -4.64 | 3.02 | 94.63 | -7.61 | 7.33 |
| 22Q3 (12) | 0.55 | -3.63 | -3.21 | 25.43 | -5.39 | 2.58 | 17.25 | -13.19 | 150.73 | 15.00 | -4.09 | -68.84 | 174.64 | 9.64 | 58.99 | 102.42 | 5.22 | 87.03 |
| 22Q2 (11) | 0.57 | -1.82 | 2.19 | 26.88 | 1.43 | 13.9 | 19.87 | 58.58 | 22177.78 | 15.64 | -50.78 | -72.14 | 159.29 | 1.6 | 62.61 | 97.34 | 13.82 | 111.01 |
| 22Q1 (10) | 0.58 | -0.12 | 2.48 | 26.5 | 0.91 | 10.55 | 12.53 | 179.06 | 108.14 | 31.78 | -71.69 | -43.4 | 156.78 | -3.02 | 62.45 | 85.52 | -3.01 | 67.06 |
| 21Q4 (9) | 0.58 | 2.42 | 3.91 | 26.26 | 5.93 | 14.42 | 4.49 | -34.74 | 87.08 | 112.24 | 133.15 | -47.72 | 161.66 | 47.18 | 62.29 | 88.17 | 61.01 | 63.16 |
| 21Q3 (8) | 0.57 | 1.75 | -1.37 | 24.79 | 5.04 | 3.68 | 6.88 | 7744.44 | 107.85 | 48.14 | -14.25 | -59.61 | 109.84 | 12.13 | 9.86 | 54.76 | 18.71 | -9.28 |
| 21Q2 (7) | 0.56 | -1.55 | 0.63 | 23.6 | -1.54 | -1.5 | -0.09 | -101.5 | 96.46 | 56.14 | 0.0 | 34.28 | 97.96 | 1.5 | -15.66 | 46.13 | -9.88 | -31.58 |
| 21Q1 (6) | 0.57 | 1.28 | 2.8 | 23.97 | 4.44 | 8.51 | 6.02 | 150.83 | -16.74 | 56.14 | -73.85 | 34.28 | 96.51 | -3.11 | -11.44 | 51.19 | -5.27 | -24.73 |
| 20Q4 (5) | 0.56 | -2.78 | 3.79 | 22.95 | -4.02 | 3.24 | 2.40 | -27.49 | -66.9 | 214.67 | 80.12 | 602.84 | 99.61 | -0.37 | 2.81 | 54.04 | -10.47 | -11.41 |
| 20Q3 (4) | 0.58 | 3.81 | 0.0 | 23.91 | -0.21 | 0.0 | 3.31 | 230.31 | 0.0 | 119.18 | 185.08 | 0.0 | 99.98 | -13.92 | 0.0 | 60.36 | -10.47 | 0.0 |
| 20Q2 (3) | 0.56 | 0.58 | 0.0 | 23.96 | 8.47 | 0.0 | -2.54 | -135.13 | 0.0 | 41.81 | 0.0 | 0.0 | 116.15 | 6.58 | 0.0 | 67.42 | -0.87 | 0.0 |
| 20Q1 (2) | 0.55 | 2.25 | 0.0 | 22.09 | -0.63 | 0.0 | 7.23 | -0.28 | 0.0 | 41.81 | 36.88 | 0.0 | 108.98 | 12.48 | 0.0 | 68.01 | 11.49 | 0.0 |
| 19Q4 (1) | 0.54 | 0.0 | 0.0 | 22.23 | 0.0 | 0.0 | 7.25 | 0.0 | 0.0 | 30.54 | 0.0 | 0.0 | 96.89 | 0.0 | 0.0 | 61.00 | 0.0 | 0.0 |
