- 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) | 0.21 | -14.82 | 3.92 | -43.6 | 43.94 | -12.17 | 67.35 | -48.92 | 0.53 | 37.59 | 306.88 | 10.56 | 217.24 | 14.7 |
| 2022 (9) | 0.24 | -19.86 | 6.95 | -36.06 | 50.03 | -7.39 | 131.86 | 19.09 | 0.38 | -26.33 | 277.56 | 27.15 | 189.40 | 19.16 |
| 2021 (8) | 0.31 | 1.66 | 10.87 | 2.07 | 54.02 | 7.89 | 110.72 | 56.3 | 0.52 | -43.38 | 218.30 | -5.34 | 158.94 | -1.99 |
| 2020 (7) | 0.30 | -4.6 | 10.65 | -10.65 | 50.07 | -21.11 | 70.84 | -31.16 | 0.92 | 37.2 | 230.62 | -1.11 | 162.16 | 0.92 |
| 2019 (6) | 0.32 | -6.27 | 11.92 | 1.36 | 63.47 | -4.93 | 102.90 | -21.51 | 0.67 | 28.86 | 233.20 | 7.77 | 160.68 | -0.4 |
| 2018 (5) | 0.34 | -9.91 | 11.76 | -23.14 | 66.76 | 4.02 | 131.10 | -30.6 | 0.52 | -19.14 | 216.38 | 1.41 | 161.33 | -9.15 |
| 2017 (4) | 0.37 | 26.5 | 15.3 | 157.58 | 64.18 | -0.62 | 188.90 | -21.9 | 0.65 | 126.22 | 213.38 | -28.75 | 177.58 | -31.11 |
| 2016 (3) | 0.30 | -1.63 | 5.94 | -12.65 | 64.58 | 10.2 | 241.88 | 63.51 | 0.29 | -30.1 | 299.49 | 3.33 | 257.79 | 6.88 |
| 2015 (2) | 0.30 | -7.32 | 6.8 | -15.21 | 58.6 | 8.3 | 147.93 | 7.83 | 0.41 | -5.63 | 289.85 | 13.55 | 241.20 | 30.82 |
| 2014 (1) | 0.32 | -13.03 | 8.02 | -13.67 | 54.11 | 3.62 | 137.19 | 14.29 | 0.43 | 0 | 255.26 | 17.01 | 184.37 | 11.26 |
| 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) | 0.18 | -21.57 | -13.67 | 3.15 | -7.62 | -24.64 | 111.30 | 41.05 | 58.86 | 1.08 | -39.1 | -52.61 | 368.16 | 30.23 | 16.35 | 257.80 | 27.52 | 24.46 |
| 24Q2 (19) | 0.23 | -2.2 | -17.66 | 3.41 | -6.83 | -23.2 | 78.91 | -24.54 | 8.48 | 1.78 | 28.31 | -28.12 | 282.69 | 3.21 | 22.11 | 202.16 | 1.15 | 28.91 |
| 24Q1 (18) | 0.23 | 10.83 | -20.81 | 3.66 | -6.63 | -35.68 | 104.57 | 70.62 | 60.75 | 1.38 | -48.75 | -38.35 | 273.89 | -10.75 | 26.3 | 199.87 | -8.0 | 35.95 |
| 23Q4 (17) | 0.21 | 1.56 | -14.82 | 3.92 | -6.22 | -43.6 | 61.29 | -12.52 | -38.42 | 2.70 | 18.33 | 23.33 | 306.88 | -3.01 | 10.56 | 217.24 | 4.88 | 14.7 |
| 23Q3 (16) | 0.21 | -25.19 | -11.73 | 4.18 | -5.86 | -24.41 | 70.06 | -3.68 | -56.51 | 2.28 | -7.62 | 64.92 | 316.42 | 36.68 | 9.07 | 207.13 | 32.08 | 7.02 |
| 23Q2 (15) | 0.27 | -5.96 | -14.66 | 4.44 | -21.97 | -44.29 | 72.74 | 11.82 | -40.19 | 2.47 | 10.05 | 34.99 | 231.51 | 6.76 | 14.51 | 156.82 | 6.67 | 7.49 |
| 23Q1 (14) | 0.29 | 19.22 | -15.46 | 5.69 | -18.13 | -39.6 | 65.05 | -34.64 | -54.73 | 2.25 | 2.53 | 42.19 | 216.85 | -21.87 | 16.96 | 147.02 | -22.38 | 7.65 |
| 22Q4 (13) | 0.24 | 5.24 | -19.86 | 6.95 | 25.68 | -36.06 | 99.53 | -38.21 | -11.42 | 2.19 | 58.22 | 0.43 | 277.56 | -4.33 | 27.15 | 189.40 | -2.14 | 19.16 |
| 22Q3 (12) | 0.23 | -27.68 | -22.94 | 5.53 | -30.61 | -51.11 | 161.09 | 32.46 | 15.84 | 1.38 | -24.39 | -29.17 | 290.12 | 43.5 | 31.02 | 193.55 | 32.67 | 25.4 |
| 22Q2 (11) | 0.32 | -6.83 | 24.86 | 7.97 | -15.39 | -13.93 | 121.61 | -15.36 | 31.61 | 1.83 | 15.92 | -35.41 | 202.18 | 9.05 | -27.98 | 145.89 | 6.82 | -26.7 |
| 22Q1 (10) | 0.35 | 13.02 | 27.35 | 9.42 | -13.34 | -2.89 | 143.68 | 27.87 | 42.68 | 1.58 | -27.58 | -44.16 | 185.40 | -15.07 | -29.88 | 136.57 | -14.07 | -25.91 |
| 21Q4 (9) | 0.31 | 1.19 | 1.66 | 10.87 | -3.89 | 2.07 | 112.36 | -19.2 | 28.48 | 2.18 | 11.59 | -26.68 | 218.30 | -1.42 | -5.34 | 158.94 | 2.97 | -1.99 |
| 21Q3 (8) | 0.30 | 17.18 | -6.82 | 11.31 | 22.14 | -19.73 | 139.06 | 50.5 | 177.68 | 1.95 | -31.05 | -67.92 | 221.44 | -21.12 | 6.35 | 154.35 | -22.44 | 10.62 |
| 21Q2 (7) | 0.26 | -4.98 | -31.18 | 9.26 | -4.54 | -16.12 | 92.40 | -8.24 | 58.27 | 2.83 | 0.21 | -48.14 | 280.74 | 6.18 | 57.57 | 199.02 | 7.97 | 60.06 |
| 21Q1 (6) | 0.27 | -9.78 | -3.69 | 9.7 | -8.92 | -15.51 | 100.70 | 15.15 | 19.55 | 2.83 | -4.9 | -13.08 | 264.40 | 14.65 | -3.99 | 184.33 | 13.67 | 0.07 |
| 20Q4 (5) | 0.30 | -7.25 | -4.6 | 10.65 | -24.41 | -10.65 | 87.45 | 74.62 | -10.13 | 2.97 | -51.18 | 6.93 | 230.62 | 10.76 | -1.11 | 162.16 | 16.22 | 0.92 |
| 20Q3 (4) | 0.32 | -13.45 | 0.0 | 14.09 | 27.63 | 0.0 | 50.08 | -14.22 | 0.0 | 6.09 | 11.47 | 0.0 | 208.21 | 16.86 | 0.0 | 139.53 | 12.22 | 0.0 |
| 20Q2 (3) | 0.37 | 32.98 | 0.0 | 11.04 | -3.83 | 0.0 | 58.38 | -30.69 | 0.0 | 5.46 | 67.94 | 0.0 | 178.17 | -35.3 | 0.0 | 124.34 | -32.5 | 0.0 |
| 20Q1 (2) | 0.28 | -10.63 | 0.0 | 11.48 | -3.69 | 0.0 | 84.23 | -13.44 | 0.0 | 3.25 | 16.99 | 0.0 | 275.39 | 18.09 | 0.0 | 184.20 | 14.64 | 0.0 |
| 19Q4 (1) | 0.32 | 0.0 | 0.0 | 11.92 | 0.0 | 0.0 | 97.31 | 0.0 | 0.0 | 2.78 | 0.0 | 0.0 | 233.20 | 0.0 | 0.0 | 160.68 | 0.0 | 0.0 |
