- 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) | 0.34 | -5.0 | 19.69 | 3.63 | 63.81 | -7.63 | 25.81 | -36.38 | 1.19 | 14.16 | 179.59 | -12.31 | 92.50 | -17.57 |
| 2022 (9) | 0.36 | -28.05 | 19.0 | -50.0 | 69.08 | 14.6 | 40.57 | 79.99 | 1.04 | -69.31 | 204.80 | 15.16 | 112.22 | -6.34 |
| 2021 (8) | 0.50 | 0.8 | 38.0 | 8.57 | 60.28 | 16.89 | 22.54 | -44.28 | 3.40 | -43.89 | 177.84 | -24.73 | 119.81 | -4.37 |
| 2020 (7) | 0.50 | 19.12 | 35.0 | 66.67 | 51.57 | 5.94 | 40.45 | -58.87 | 6.05 | 154.01 | 236.27 | 32.93 | 125.29 | 35.89 |
| 2019 (6) | 0.42 | 33.41 | 21.0 | 204.35 | 48.68 | -5.16 | 98.34 | -45.21 | 2.38 | 1554.23 | 177.74 | -1.46 | 92.20 | -4.53 |
| 2018 (5) | 0.31 | 32.88 | 6.9 | 1625.0 | 51.33 | 13.44 | 179.48 | -78.23 | 0.14 | 0 | 180.37 | -13.88 | 96.57 | -20.77 |
| 2017 (4) | 0.24 | -2.92 | 0.4 | -77.78 | 45.25 | 9.59 | 824.29 | 31.07 | 0.00 | 0 | 209.43 | 13.49 | 121.89 | 1.55 |
| 2016 (3) | 0.24 | -6.02 | 1.8 | -10.0 | 41.29 | 2.05 | 628.88 | 0 | 0.00 | 0 | 184.54 | -11.25 | 120.03 | -7.74 |
| 2015 (2) | 0.26 | -5.58 | 2.0 | 53.85 | 40.46 | -7.1 | 0.00 | 0 | 0.00 | 0 | 207.93 | 3.57 | 130.10 | 14.02 |
| 2014 (1) | 0.27 | -11.54 | 1.3 | -64.09 | 43.55 | 7.21 | 1237.72 | -44.01 | 0.00 | 0 | 200.76 | 17.79 | 114.10 | 14.55 |
| 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) | 0.32 | -25.95 | -13.57 | 12.54 | -40.43 | -45.76 | 29.45 | -4.13 | -9.1 | 3.84 | -6.61 | 12.09 | 382.40 | 91.01 | 123.72 | 224.60 | 69.95 | 139.88 |
| 24Q2 (19) | 0.44 | 3.82 | 5.12 | 21.05 | -13.55 | -4.19 | 30.72 | 0.85 | 2.74 | 4.11 | -14.47 | -21.01 | 200.20 | 27.46 | 26.65 | 132.16 | 46.36 | 45.61 |
| 24Q1 (18) | 0.42 | 21.9 | 15.17 | 24.35 | 23.67 | 13.41 | 30.46 | 50.57 | 50.94 | 4.81 | -24.17 | -33.83 | 157.07 | -12.54 | -21.29 | 90.30 | -2.38 | -20.5 |
| 23Q4 (17) | 0.34 | -7.78 | -5.0 | 19.69 | -14.84 | 3.63 | 20.23 | -37.56 | -21.98 | 6.34 | 85.06 | -4.45 | 179.59 | 5.07 | -12.31 | 92.50 | -1.21 | -17.57 |
| 23Q3 (16) | 0.37 | -9.93 | -5.55 | 23.12 | 5.23 | -0.77 | 32.40 | 8.36 | -32.6 | 3.42 | -34.19 | -31.7 | 170.93 | 8.14 | -27.4 | 93.63 | 3.16 | -32.99 |
| 23Q2 (15) | 0.41 | 13.74 | -13.12 | 21.97 | 2.33 | -27.97 | 29.90 | 48.17 | -38.79 | 5.20 | -28.35 | -10.04 | 158.07 | -20.79 | -22.13 | 90.76 | -20.1 | -33.31 |
| 23Q1 (14) | 0.36 | 0.55 | -18.41 | 21.47 | 13.0 | -29.61 | 20.18 | -22.18 | -47.96 | 7.26 | 9.5 | 1.03 | 199.55 | -2.56 | -13.3 | 113.59 | 1.22 | -23.62 |
| 22Q4 (13) | 0.36 | -8.31 | -28.05 | 19.0 | -18.45 | -50.0 | 25.93 | -46.06 | -4.56 | 6.63 | 32.27 | -33.96 | 204.80 | -13.02 | 15.16 | 112.22 | -19.68 | -6.34 |
| 22Q3 (12) | 0.39 | -17.15 | -19.81 | 23.3 | -23.61 | -33.43 | 48.07 | -1.6 | 96.69 | 5.01 | -13.31 | -64.9 | 235.45 | 15.99 | 44.72 | 139.72 | 2.66 | 43.88 |
| 22Q2 (11) | 0.48 | 6.82 | 0.42 | 30.5 | 0.0 | -7.58 | 48.85 | 25.97 | 154.56 | 5.78 | -19.54 | -74.25 | 202.99 | -11.8 | -30.65 | 136.10 | -8.49 | -23.32 |
| 22Q1 (10) | 0.45 | -11.33 | -8.38 | 30.5 | -19.74 | -11.59 | 38.78 | 42.73 | 105.08 | 7.19 | -28.43 | -65.45 | 230.16 | 29.42 | -11.67 | 148.72 | 24.13 | -1.08 |
| 21Q4 (9) | 0.50 | 2.19 | 0.8 | 38.0 | 8.57 | 8.57 | 27.17 | 11.17 | 27.92 | 10.04 | -29.69 | -61.12 | 177.84 | 9.31 | -24.73 | 119.81 | 23.38 | -4.37 |
| 21Q3 (8) | 0.49 | 3.75 | 3.43 | 35.0 | 6.06 | 15.89 | 24.44 | 27.36 | -23.24 | 14.29 | -36.41 | 2.73 | 162.69 | -44.42 | 11.58 | 97.11 | -45.28 | 27.42 |
| 21Q2 (7) | 0.47 | -2.55 | -6.36 | 33.0 | -4.35 | 14.98 | 19.19 | 1.48 | -74.84 | 22.46 | 7.97 | 136.92 | 292.71 | 12.33 | 150.59 | 177.48 | 18.05 | 159.32 |
| 21Q1 (6) | 0.49 | -2.44 | 11.47 | 34.5 | -1.43 | 41.98 | 18.91 | -10.97 | -81.55 | 20.81 | -19.46 | 111.3 | 260.57 | 10.28 | 83.11 | 150.34 | 19.99 | 106.65 |
| 20Q4 (5) | 0.50 | 4.85 | 19.12 | 35.0 | 15.89 | 66.67 | 21.24 | -33.29 | -51.17 | 25.83 | 85.77 | 230.99 | 236.27 | 62.04 | 32.93 | 125.29 | 64.4 | 35.89 |
| 20Q3 (4) | 0.48 | -6.06 | 0.0 | 30.2 | 5.23 | 0.0 | 31.84 | -58.25 | 0.0 | 13.91 | 46.67 | 0.0 | 145.81 | 24.83 | 0.0 | 76.21 | 11.35 | 0.0 |
| 20Q2 (3) | 0.51 | 16.01 | 0.0 | 28.7 | 18.11 | 0.0 | 76.27 | -25.59 | 0.0 | 9.48 | -3.7 | 0.0 | 116.81 | -17.91 | 0.0 | 68.44 | -5.92 | 0.0 |
| 20Q1 (2) | 0.44 | 4.25 | 0.0 | 24.3 | 15.71 | 0.0 | 102.50 | 135.63 | 0.0 | 9.85 | 26.15 | 0.0 | 142.30 | -19.94 | 0.0 | 72.75 | -21.1 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 21.0 | 0.0 | 0.0 | 43.50 | 0.0 | 0.0 | 7.80 | 0.0 | 0.0 | 177.74 | 0.0 | 0.0 | 92.20 | 0.0 | 0.0 |
