- 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) | 0.59 | 5.48 | 13.05 | 18.53 | 21.22 | -16.29 | 2.87 | -71.97 | 7.74 | 1027.79 | 123.83 | -4.31 | 68.08 | 3.4 |
| 2022 (9) | 0.56 | -2.96 | 11.01 | 1.19 | 25.35 | 7.73 | 10.24 | -15.72 | 0.69 | -43.56 | 129.41 | 4.52 | 65.84 | 18.74 |
| 2021 (8) | 0.57 | 10.6 | 10.88 | 22.11 | 23.53 | 36.33 | 12.15 | -27.81 | 1.22 | 2.68 | 123.81 | -10.47 | 55.45 | -20.55 |
| 2020 (7) | 0.52 | -1.66 | 8.91 | -5.81 | 17.26 | 13.85 | 16.83 | 1110.79 | 1.18 | -98.25 | 138.29 | 8.12 | 69.79 | 12.86 |
| 2019 (6) | 0.53 | -1.34 | 9.46 | -3.07 | 15.16 | 3.76 | 1.39 | -73.17 | 67.67 | 745.83 | 127.91 | -9.82 | 61.84 | -10.02 |
| 2018 (5) | 0.54 | -2.3 | 9.76 | -4.31 | 14.61 | 7.98 | 5.18 | 89.74 | 8.00 | -55.86 | 141.84 | 16.72 | 68.73 | 20.54 |
| 2017 (4) | 0.55 | 2.7 | 10.2 | 3.98 | 13.53 | -8.27 | 2.73 | -52.11 | 18.12 | 190.73 | 121.52 | -14.63 | 57.02 | -13.24 |
| 2016 (3) | 0.53 | 4.2 | 9.81 | 0.1 | 14.75 | 2.72 | 5.70 | -6.71 | 6.23 | 14.33 | 142.34 | -3.94 | 65.72 | 4.2 |
| 2015 (2) | 0.51 | 6.5 | 9.8 | 13.95 | 14.36 | 7.32 | 6.11 | -24.57 | 5.45 | 2.25 | 148.18 | -16.18 | 63.07 | -25.75 |
| 2014 (1) | 0.48 | 3.93 | 8.6 | 20.28 | 13.38 | 10.31 | 8.10 | -38.07 | 5.33 | 0 | 176.79 | -0.06 | 84.94 | -2.09 |
| 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 | -1.29 | 3.79 | 14.49 | 0.76 | 4.77 | 0.43 | 115.19 | -89.11 | 100.33 | 0.0 | 483.33 | 114.46 | 0.26 | -5.4 | 59.23 | -5.26 | -14.59 |
| 24Q2 (19) | 0.62 | 4.52 | 4.8 | 14.38 | 9.1 | 7.88 | -2.83 | -312.78 | -161.93 | 100.33 | 0.0 | 629.7 | 114.16 | -4.08 | -6.79 | 62.52 | -4.01 | -10.79 |
| 24Q1 (18) | 0.59 | 1.09 | 2.64 | 13.18 | 1.0 | 12.27 | 1.33 | 30.39 | -27.72 | 100.33 | 483.33 | 608.24 | 119.01 | -3.89 | -4.4 | 65.13 | -4.33 | -8.32 |
| 23Q4 (17) | 0.59 | -0.49 | 5.48 | 13.05 | -5.64 | 18.53 | 1.02 | -74.18 | -77.38 | 17.20 | 0.0 | 192.77 | 123.83 | 2.35 | -4.31 | 68.08 | -1.83 | 3.4 |
| 23Q3 (16) | 0.59 | -0.32 | 5.1 | 13.83 | 3.75 | 20.26 | 3.95 | -13.57 | -67.49 | 17.20 | 25.09 | 649.31 | 120.99 | -1.22 | -6.55 | 69.35 | -1.04 | 14.19 |
| 23Q2 (15) | 0.59 | 2.36 | 0.7 | 13.33 | 13.54 | 23.43 | 4.57 | 148.37 | -69.06 | 13.75 | -2.94 | 485.65 | 122.48 | -1.61 | -0.04 | 70.08 | -1.35 | 25.25 |
| 23Q1 (14) | 0.58 | 3.89 | -3.3 | 11.74 | 6.63 | 7.41 | 1.84 | -59.2 | -83.59 | 14.17 | 141.13 | 266.38 | 124.49 | -3.8 | 3.83 | 71.04 | 7.9 | 32.44 |
| 22Q4 (13) | 0.56 | -0.85 | -2.96 | 11.01 | -4.26 | 1.19 | 4.51 | -62.88 | -28.41 | 5.88 | 155.94 | -24.19 | 129.41 | -0.05 | 4.52 | 65.84 | 8.41 | 18.74 |
| 22Q3 (12) | 0.56 | -4.5 | -2.0 | 11.5 | 6.48 | 16.28 | 12.15 | -17.74 | -8.09 | 2.30 | -2.23 | -65.57 | 129.47 | 5.66 | 0.77 | 60.73 | 8.54 | 2.05 |
| 22Q2 (11) | 0.59 | -1.7 | 4.04 | 10.8 | -1.19 | 11.69 | 14.77 | 31.76 | -18.53 | 2.35 | -39.28 | -55.28 | 122.53 | 2.19 | -4.47 | 55.95 | 4.31 | -10.13 |
| 22Q1 (10) | 0.60 | 4.26 | 7.23 | 10.93 | 0.46 | 16.65 | 11.21 | 77.94 | -17.21 | 3.87 | -50.11 | -53.13 | 119.90 | -3.16 | -6.0 | 53.64 | -3.26 | -13.78 |
| 21Q4 (9) | 0.57 | 0.12 | 10.6 | 10.88 | 10.01 | 22.11 | 6.30 | -52.34 | -66.72 | 7.75 | 16.25 | 27.91 | 123.81 | -3.63 | -10.47 | 55.45 | -6.82 | -20.55 |
| 21Q3 (8) | 0.57 | 1.4 | 8.87 | 9.89 | 2.28 | 10.26 | 13.22 | -27.08 | -33.4 | 6.67 | 26.98 | 14.73 | 128.48 | 0.16 | -4.7 | 59.51 | -4.42 | -16.98 |
| 21Q2 (7) | 0.57 | 1.31 | 7.7 | 9.67 | 3.2 | 7.68 | 18.13 | 33.9 | -39.14 | 5.25 | -36.36 | 124.0 | 128.27 | 0.56 | -5.54 | 62.26 | 0.08 | -9.51 |
| 21Q1 (6) | 0.56 | 7.54 | 3.67 | 9.37 | 5.16 | 3.77 | 13.54 | -28.47 | 466.53 | 8.25 | 36.17 | -73.81 | 127.55 | -7.77 | 0.06 | 62.21 | -10.86 | -4.83 |
| 20Q4 (5) | 0.52 | -1.44 | -1.66 | 8.91 | -0.67 | 5.82 | 18.93 | -4.63 | 3341.82 | 6.06 | 4.27 | 0 | 138.29 | 2.57 | 8.12 | 69.79 | -2.64 | 15.97 |
| 20Q3 (4) | 0.53 | 0.3 | 0.0 | 8.97 | -0.11 | 0.0 | 19.85 | -33.37 | 0.0 | 5.81 | 147.93 | 0.0 | 134.82 | -0.72 | 0.0 | 71.68 | 4.19 | 0.0 |
| 20Q2 (3) | 0.53 | -2.49 | 0.0 | 8.98 | -0.55 | 0.0 | 29.79 | 1146.44 | 0.0 | 2.34 | -92.56 | 0.0 | 135.80 | 6.53 | 0.0 | 68.80 | 5.25 | 0.0 |
| 20Q1 (2) | 0.54 | 2.01 | 0.0 | 9.03 | 7.24 | 0.0 | 2.39 | 334.55 | 0.0 | 31.50 | 0 | 0.0 | 127.47 | -0.34 | 0.0 | 65.37 | 8.62 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 8.42 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 127.91 | 0.0 | 0.0 | 60.18 | 0.0 | 0.0 |
