- 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 | -0.74 | 113.68 | 2.35 | 65.99 | -10.08 | 2.94 | -58.71 | 20.82 | 92.66 | 114.37 | -6.0 | 58.81 | -11.99 |
| 2022 (9) | 0.61 | 3.89 | 111.07 | 24.62 | 73.39 | 9.77 | 7.12 | 29.69 | 10.81 | -28.55 | 121.67 | 13.1 | 66.82 | 14.73 |
| 2021 (8) | 0.59 | -10.02 | 89.13 | -9.86 | 66.86 | 28.31 | 5.49 | 37.59 | 15.13 | -14.22 | 107.58 | 27.8 | 58.24 | 11.64 |
| 2020 (7) | 0.65 | 6.04 | 98.88 | 16.21 | 52.11 | -12.68 | 3.99 | -56.96 | 17.63 | 119.35 | 84.18 | -20.73 | 52.17 | -16.69 |
| 2019 (6) | 0.61 | 9.82 | 85.09 | 30.95 | 59.68 | -16.57 | 9.27 | -60.5 | 8.04 | 138.57 | 106.19 | -17.92 | 62.62 | -25.51 |
| 2018 (5) | 0.56 | 4.55 | 64.98 | 25.3 | 71.53 | 6.46 | 23.47 | -21.95 | 3.37 | 23.27 | 129.37 | 2.24 | 84.07 | 4.12 |
| 2017 (4) | 0.53 | -13.4 | 51.86 | 9.92 | 67.19 | 16.23 | 30.07 | 13.99 | 2.73 | -8.59 | 126.54 | -13.32 | 80.74 | -19.94 |
| 2016 (3) | 0.62 | 8.74 | 47.18 | 42.24 | 57.81 | 9.1 | 26.38 | -8.05 | 2.99 | 28.66 | 145.99 | -8.74 | 100.85 | 2.42 |
| 2015 (2) | 0.57 | 2.9 | 33.17 | 33.75 | 52.99 | 25.09 | 28.69 | 53.34 | 2.32 | -12.35 | 159.97 | 0.81 | 98.47 | 8.32 |
| 2014 (1) | 0.55 | -2.46 | 24.8 | 4.03 | 42.36 | 13.75 | 18.71 | 77.51 | 2.65 | 0 | 158.69 | 6.13 | 90.91 | 15.82 |
| 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) | 0.61 | -0.59 | 0.15 | 102.0 | -10.53 | -10.87 | -0.85 | -140.67 | -119.68 | 138.02 | 0.0 | 116.53 | 115.93 | 16.49 | -7.4 | 66.50 | 15.35 | -1.13 |
| 24Q2 (19) | 0.61 | 0.71 | 0.43 | 114.01 | -1.97 | 4.98 | 2.09 | -41.94 | -67.29 | 138.02 | 84.92 | 344.9 | 99.52 | -12.55 | -12.84 | 57.65 | -9.51 | -1.13 |
| 24Q1 (18) | 0.61 | 0.35 | 0.85 | 116.3 | 2.3 | 5.04 | 3.60 | 418.58 | 6.82 | 74.64 | 17.1 | -7.49 | 113.80 | -0.5 | -5.69 | 63.71 | 8.33 | 1.47 |
| 23Q4 (17) | 0.60 | -0.31 | -0.74 | 113.68 | -0.66 | 2.35 | -1.13 | -126.16 | -131.92 | 63.74 | 0.0 | -19.66 | 114.37 | -8.64 | -6.0 | 58.81 | -12.56 | -11.99 |
| 23Q3 (16) | 0.61 | -0.31 | 0.5 | 114.44 | 5.38 | 7.66 | 4.32 | -32.39 | -70.49 | 63.74 | 105.47 | 234.63 | 125.19 | 9.64 | 8.65 | 67.26 | 15.35 | 8.31 |
| 23Q2 (15) | 0.61 | 1.13 | 0.15 | 108.6 | -1.91 | 10.09 | 6.39 | 89.61 | -23.75 | 31.02 | -61.55 | -7.42 | 114.18 | -5.38 | -2.47 | 58.31 | -7.13 | -2.16 |
| 23Q1 (14) | 0.60 | -1.23 | 3.3 | 110.72 | -0.32 | 19.48 | 3.37 | -4.8 | 41.0 | 80.69 | 1.7 | -62.26 | 120.67 | -0.82 | 3.49 | 62.79 | -6.03 | 10.9 |
| 22Q4 (13) | 0.61 | 0.93 | 3.89 | 111.07 | 4.49 | 24.62 | 3.54 | -75.82 | 87.3 | 79.34 | 316.51 | -76.99 | 121.67 | 5.6 | 13.1 | 66.82 | 7.6 | 14.73 |
| 22Q3 (12) | 0.60 | -0.66 | 5.9 | 106.3 | 7.75 | 27.46 | 14.64 | 74.7 | 30.71 | 19.05 | -43.16 | -33.79 | 115.22 | -1.58 | 0.7 | 62.10 | 4.19 | -6.19 |
| 22Q2 (11) | 0.61 | 4.31 | 14.06 | 98.65 | 6.45 | 29.56 | 8.38 | 250.63 | 39.43 | 33.51 | -84.33 | -45.09 | 117.07 | 0.4 | -15.34 | 59.60 | 5.26 | -28.23 |
| 22Q1 (10) | 0.58 | -0.67 | 10.9 | 92.67 | 3.97 | 21.85 | 2.39 | 26.46 | -31.52 | 213.81 | -38.0 | 117.41 | 116.60 | 8.38 | -18.82 | 56.62 | -2.78 | -35.71 |
| 21Q4 (9) | 0.59 | 2.88 | -10.02 | 89.13 | 6.87 | -9.86 | 1.89 | -83.12 | -62.87 | 344.87 | 1098.68 | 741.14 | 107.58 | -5.98 | 27.8 | 58.24 | -12.02 | 11.64 |
| 21Q3 (8) | 0.57 | 6.99 | -12.52 | 83.4 | 9.54 | -17.65 | 11.20 | 86.36 | 314.81 | 28.77 | -52.86 | -76.27 | 114.42 | -17.25 | 31.37 | 66.20 | -20.28 | 31.95 |
| 21Q2 (7) | 0.53 | 1.43 | -16.92 | 76.14 | 0.12 | -3.67 | 6.01 | 72.21 | 1497.67 | 61.03 | -37.94 | 48.91 | 138.28 | -3.73 | 46.14 | 83.04 | -5.71 | 64.63 |
| 21Q1 (6) | 0.52 | -19.4 | -14.96 | 76.05 | -23.09 | -2.61 | 3.49 | -31.43 | -58.4 | 98.35 | 139.87 | 139.95 | 143.64 | 70.63 | 23.78 | 88.07 | 68.81 | 25.58 |
| 20Q4 (5) | 0.65 | 0.02 | 6.04 | 98.88 | -2.36 | 43.37 | 5.09 | 88.52 | 5.82 | 41.00 | -66.19 | -32.41 | 84.18 | -3.35 | -20.73 | 52.17 | 3.99 | -16.69 |
| 20Q3 (4) | 0.65 | 1.61 | 0.0 | 101.27 | 28.12 | 0.0 | 2.70 | 727.91 | 0.0 | 121.26 | 195.85 | 0.0 | 87.10 | -7.95 | 0.0 | 50.17 | -0.54 | 0.0 |
| 20Q2 (3) | 0.64 | 3.83 | 0.0 | 79.04 | 1.22 | 0.0 | -0.43 | -105.13 | 0.0 | 40.99 | 0.0 | 0.0 | 94.62 | -18.46 | 0.0 | 50.44 | -28.08 | 0.0 |
| 20Q1 (2) | 0.62 | 0.51 | 0.0 | 78.09 | 13.22 | 0.0 | 8.39 | 74.43 | 0.0 | 40.99 | -32.44 | 0.0 | 116.04 | 9.28 | 0.0 | 70.13 | 11.99 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 68.97 | 0.0 | 0.0 | 4.81 | 0.0 | 0.0 | 60.66 | 0.0 | 0.0 | 106.19 | 0.0 | 0.0 | 62.62 | 0.0 | 0.0 |
