- 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) | 0.45 | 13.16 | 34.36 | 60.56 | 88.89 | -0.53 | 22.23 | -68.19 | 0.53 | -49.93 | 78.53 | -31.59 | 40.05 | -25.87 |
| 2022 (9) | 0.40 | 19.44 | 21.4 | 256.67 | 89.36 | 0.35 | 69.88 | -46.38 | 1.06 | 509.11 | 114.79 | -21.4 | 54.03 | -27.65 |
| 2021 (8) | 0.34 | -6.42 | 6.0 | -33.33 | 89.05 | 16.1 | 130.32 | 50.02 | 0.17 | -65.31 | 146.04 | -17.3 | 74.68 | -13.88 |
| 2020 (7) | 0.36 | -20.85 | 9.0 | -58.62 | 76.7 | 7.79 | 86.87 | 209.7 | 0.50 | -64.73 | 176.60 | 35.56 | 86.72 | 18.31 |
| 2019 (6) | 0.45 | -4.69 | 21.75 | -18.23 | 71.16 | 0.55 | 28.05 | -26.07 | 1.42 | 18.31 | 130.27 | 0.4 | 73.30 | 11.69 |
| 2018 (5) | 0.48 | 8.08 | 26.6 | 29.76 | 70.77 | -7.36 | 37.94 | 95.87 | 1.20 | -65.94 | 129.75 | -23.74 | 65.63 | -29.99 |
| 2017 (4) | 0.44 | 12.63 | 20.5 | 76.72 | 76.39 | -24.23 | 19.37 | -69.83 | 3.53 | 769.29 | 170.14 | -0.41 | 93.74 | -8.07 |
| 2016 (3) | 0.39 | 2.58 | 11.6 | -11.79 | 100.82 | 3.24 | 64.20 | 59.5 | 0.41 | -63.43 | 170.84 | 2.98 | 101.97 | 11.18 |
| 2015 (2) | 0.38 | 10.51 | 13.15 | 78.91 | 97.66 | -5.47 | 40.25 | -19.24 | 1.11 | 47.85 | 165.90 | -12.04 | 91.72 | -11.47 |
| 2014 (1) | 0.34 | -7.27 | 7.35 | -34.96 | 103.31 | -7.11 | 49.84 | 130.42 | 0.75 | 0 | 188.60 | -15.3 | 103.60 | -6.86 |
| 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) | 0.47 | -3.06 | 16.58 | 44.13 | -7.45 | 73.06 | 19.99 | 28.55 | -27.91 | 18.91 | 73.32 | 536.52 | 114.96 | 11.62 | 20.69 | 57.67 | 1.37 | 8.1 |
| 24Q2 (19) | 0.48 | 0.0 | 12.06 | 47.68 | 18.4 | 60.0 | 15.55 | -6.77 | -38.97 | 10.91 | 158.45 | 261.53 | 102.99 | 39.19 | 5.06 | 56.89 | 49.24 | 4.02 |
| 24Q1 (18) | 0.48 | 6.6 | 12.19 | 40.27 | 17.2 | 81.4 | 16.68 | 67.98 | -30.18 | 4.22 | 22.47 | 9.74 | 73.99 | -5.78 | -26.05 | 38.12 | -4.82 | -20.42 |
| 23Q4 (17) | 0.45 | 12.82 | 13.16 | 34.36 | 34.75 | 60.56 | 9.93 | -64.19 | 102.1 | 3.45 | 16.03 | -66.03 | 78.53 | -17.55 | -31.59 | 40.05 | -24.93 | -25.87 |
| 23Q3 (16) | 0.40 | -6.82 | 7.66 | 25.5 | -14.43 | 62.42 | 27.73 | 8.83 | -37.7 | 2.97 | -1.56 | -2.34 | 95.25 | -2.84 | -25.16 | 53.35 | -2.45 | -13.59 |
| 23Q2 (15) | 0.43 | 0.12 | 5.04 | 29.8 | 34.23 | 227.47 | 25.48 | 6.66 | -66.3 | 3.02 | -21.55 | -5.59 | 98.03 | -2.02 | -17.06 | 54.69 | 14.18 | -8.36 |
| 23Q1 (14) | 0.43 | 7.51 | 40.61 | 22.2 | 3.74 | 344.0 | 23.89 | 105.06 | -73.49 | 3.85 | -62.09 | 148.63 | 100.05 | -12.84 | -35.31 | 47.90 | -11.35 | -29.67 |
| 22Q4 (13) | 0.40 | 7.34 | 19.44 | 21.4 | 36.31 | 256.67 | -472.20 | -1160.89 | -2006.34 | 10.14 | 233.55 | 144.88 | 114.79 | -9.81 | -21.4 | 54.03 | -12.49 | -27.65 |
| 22Q3 (12) | 0.37 | -9.09 | 3.24 | 15.7 | 72.53 | 423.33 | 44.51 | -41.12 | -87.8 | 3.04 | -4.83 | 1120.65 | 127.27 | 7.68 | -11.73 | 61.74 | 3.45 | -25.78 |
| 22Q2 (11) | 0.41 | 34.02 | 14.57 | 9.1 | 82.0 | -9.0 | 75.60 | -16.12 | 10.35 | 3.20 | 106.59 | -26.49 | 118.19 | -23.58 | -32.21 | 59.68 | -12.38 | -27.77 |
| 22Q1 (10) | 0.31 | -8.68 | -10.83 | 5.0 | -16.67 | -44.44 | 90.13 | 263.87 | 34.54 | 1.55 | -62.66 | -67.86 | 154.66 | 5.9 | -18.95 | 68.11 | -8.8 | -24.8 |
| 21Q4 (9) | 0.34 | -7.22 | -6.42 | 6.0 | 100.0 | -33.33 | 24.77 | -93.21 | -33.73 | 4.14 | 1562.67 | -50.75 | 146.04 | 1.28 | -17.3 | 74.68 | -10.22 | -13.88 |
| 21Q3 (8) | 0.36 | 0.89 | -3.47 | 3.0 | -70.0 | -72.73 | 364.87 | 432.58 | 46.23 | 0.25 | -94.27 | -51.58 | 144.19 | -17.3 | -6.69 | 83.18 | 0.67 | -10.85 |
| 21Q2 (7) | 0.36 | 4.31 | -28.14 | 10.0 | 11.11 | -52.72 | 68.51 | 2.27 | 108.94 | 4.35 | -9.66 | -4.68 | 174.36 | -8.63 | 77.95 | 82.63 | -8.77 | 43.8 |
| 21Q1 (6) | 0.34 | -4.16 | -23.7 | 9.0 | 0.0 | -56.42 | 66.99 | 79.21 | 208.28 | 4.81 | -42.78 | -41.66 | 190.83 | 8.06 | 50.12 | 90.57 | 4.44 | 42.5 |
| 20Q4 (5) | 0.36 | -4.3 | -20.85 | 9.0 | -18.18 | -58.62 | 37.38 | -85.02 | 250.99 | 8.41 | 1534.35 | -87.98 | 176.60 | 14.29 | 34.11 | 86.72 | -7.05 | 17.05 |
| 20Q3 (4) | 0.37 | -24.89 | 0.0 | 11.0 | -47.99 | 0.0 | 249.52 | 660.96 | 0.0 | 0.51 | -88.72 | 0.0 | 154.52 | 57.71 | 0.0 | 93.30 | 62.37 | 0.0 |
| 20Q2 (3) | 0.50 | 10.75 | 0.0 | 21.15 | 2.42 | 0.0 | 32.79 | 50.9 | 0.0 | 4.56 | -44.71 | 0.0 | 97.98 | -22.92 | 0.0 | 57.46 | -9.6 | 0.0 |
| 20Q1 (2) | 0.45 | -0.57 | 0.0 | 20.65 | -5.06 | 0.0 | 21.73 | 104.04 | 0.0 | 8.25 | -88.21 | 0.0 | 127.12 | -3.46 | 0.0 | 63.56 | -14.21 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 21.75 | 0.0 | 0.0 | 10.65 | 0.0 | 0.0 | 70.00 | 0.0 | 0.0 | 131.68 | 0.0 | 0.0 | 74.09 | 0.0 | 0.0 |
