- 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) | 0.65 | -5.7 | 232.61 | 8.78 | 264.36 | -1.17 | 6.38 | 79.72 | 4.83 | -63.53 | 143.88 | 6.15 | 85.49 | 6.03 |
| 2022 (9) | 0.68 | 3.0 | 213.83 | 27.94 | 267.49 | -2.58 | 3.55 | -54.78 | 13.24 | 156.45 | 135.55 | -4.18 | 80.63 | -16.18 |
| 2021 (8) | 0.66 | 4.14 | 167.13 | 37.49 | 274.58 | 50.04 | 7.85 | 18.4 | 5.16 | -25.54 | 141.47 | 3.07 | 96.19 | 2.92 |
| 2020 (7) | 0.64 | 6.92 | 121.56 | 24.84 | 183.01 | 0.82 | 6.63 | 83.66 | 6.93 | 5.69 | 137.25 | 2.11 | 93.46 | 17.86 |
| 2019 (6) | 0.60 | -1.19 | 97.37 | -0.34 | 181.53 | -2.28 | 3.61 | -8.84 | 6.56 | -39.59 | 134.42 | -25.85 | 79.30 | -28.6 |
| 2018 (5) | 0.60 | 5.38 | 97.7 | 15.19 | 185.77 | 10.95 | 3.96 | -17.67 | 10.86 | 35.7 | 181.27 | 6.82 | 111.06 | 9.43 |
| 2017 (4) | 0.57 | -1.05 | 84.82 | 8.52 | 167.43 | 17.35 | 4.81 | 149.22 | 8.00 | -90.82 | 169.70 | 17.68 | 101.49 | 8.71 |
| 2016 (3) | 0.58 | 0.29 | 78.16 | 2.12 | 142.68 | -6.07 | 1.93 | 0 | 87.11 | -49.1 | 144.21 | 0.88 | 93.36 | -6.74 |
| 2015 (2) | 0.58 | 0.68 | 76.54 | -9.95 | 151.9 | -5.15 | -2.79 | 0 | 171.15 | 0.0 | 142.95 | -22.34 | 100.11 | -21.94 |
| 2014 (1) | 0.57 | 7.0 | 85.0 | 15.22 | 160.15 | -5.26 | 1.48 | -36.21 | 171.15 | 0 | 184.08 | 4.47 | 128.24 | 1.61 |
| 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) | 0.68 | 1.36 | 5.92 | 289.02 | 8.93 | 29.25 | 3.30 | -52.52 | -3.79 | 50.07 | 248.31 | -23.58 | 125.83 | 1.4 | -11.8 | 74.74 | 0.89 | -7.91 |
| 24Q2 (19) | 0.67 | 3.61 | 1.89 | 265.33 | 9.17 | 23.28 | 6.95 | 109.34 | 50.43 | 14.37 | -71.44 | -38.08 | 124.09 | -7.01 | -2.61 | 74.08 | -5.57 | 6.35 |
| 24Q1 (18) | 0.65 | 0.06 | -2.6 | 243.05 | 4.49 | 12.61 | 3.32 | -14.65 | -78.29 | 50.32 | 12.11 | 697.89 | 133.44 | -7.26 | 1.4 | 78.45 | -8.23 | -1.67 |
| 23Q4 (17) | 0.65 | 0.8 | -5.7 | 232.61 | 4.02 | 8.78 | 3.89 | 13.41 | -11.19 | 44.89 | -31.49 | 59.69 | 143.88 | 0.86 | 6.15 | 85.49 | 5.34 | 6.03 |
| 23Q3 (16) | 0.64 | -2.5 | -6.8 | 223.61 | 3.89 | 9.78 | 3.43 | -25.76 | -4.72 | 65.52 | 182.26 | 82.05 | 142.66 | 11.96 | -1.01 | 81.16 | 16.51 | -12.32 |
| 23Q2 (15) | 0.66 | -0.95 | -4.7 | 215.23 | -0.28 | 13.02 | 4.62 | -69.78 | 376.29 | 23.21 | 268.04 | -42.07 | 127.42 | -3.18 | -21.07 | 69.66 | -12.68 | -32.53 |
| 23Q1 (14) | 0.66 | -3.13 | 0.81 | 215.84 | 0.94 | 29.49 | 15.29 | 249.09 | 198.05 | 6.31 | -77.56 | -84.26 | 131.60 | -2.91 | -21.92 | 79.78 | -1.05 | -30.03 |
| 22Q4 (13) | 0.68 | -0.38 | 3.0 | 213.83 | 4.98 | 27.94 | 4.38 | 21.67 | -58.17 | 28.11 | -21.9 | 133.08 | 135.55 | -5.94 | -4.18 | 80.63 | -12.89 | -16.18 |
| 22Q3 (12) | 0.69 | -0.3 | -2.01 | 203.68 | 6.95 | 11.39 | 3.60 | 271.13 | 62.16 | 35.99 | -10.18 | -95.7 | 144.11 | -10.73 | 18.02 | 92.56 | -10.34 | 21.03 |
| 22Q2 (11) | 0.69 | 4.78 | 0.98 | 190.44 | 14.25 | 13.05 | 0.97 | -81.09 | -89.95 | 40.07 | 0.0 | 97.2 | 161.43 | -4.22 | 21.0 | 103.24 | -9.45 | 13.28 |
| 22Q1 (10) | 0.66 | -1.02 | -0.11 | 166.68 | -0.27 | 14.63 | 5.13 | -51.0 | -53.53 | 40.07 | 232.26 | 147.13 | 168.54 | 19.13 | 17.24 | 114.02 | 18.54 | 13.52 |
| 21Q4 (9) | 0.66 | -5.22 | 4.14 | 167.13 | -8.6 | 37.49 | 10.47 | 371.62 | 28.62 | 12.06 | -98.56 | -53.74 | 141.47 | 15.85 | 3.07 | 96.19 | 25.77 | 2.92 |
| 21Q3 (8) | 0.70 | 2.74 | 11.19 | 182.85 | 8.54 | 52.4 | 2.22 | -76.99 | -65.79 | 836.56 | 4017.2 | 2610.68 | 122.11 | -8.47 | -2.26 | 76.48 | -16.09 | -4.08 |
| 21Q2 (7) | 0.68 | 3.65 | 12.21 | 168.46 | 15.85 | 68.51 | 9.65 | -12.59 | 36.88 | 20.32 | 25.32 | 73.04 | 133.41 | -7.2 | 12.72 | 91.14 | -9.26 | 16.09 |
| 21Q1 (6) | 0.66 | 3.18 | 9.77 | 145.41 | 19.62 | 41.89 | 11.04 | 35.63 | 119.48 | 16.21 | -37.81 | -30.43 | 143.76 | 4.74 | 7.84 | 100.44 | 7.47 | 15.99 |
| 20Q4 (5) | 0.64 | 1.19 | 6.92 | 121.56 | 1.32 | 24.84 | 8.14 | 25.42 | 104.52 | 26.07 | -15.52 | 36.97 | 137.25 | 9.86 | 2.11 | 93.46 | 17.22 | 17.86 |
| 20Q3 (4) | 0.63 | 3.68 | 0.0 | 119.98 | 20.02 | 0.0 | 6.49 | -7.94 | 0.0 | 30.86 | 162.83 | 0.0 | 124.93 | 5.56 | 0.0 | 79.73 | 1.55 | 0.0 |
| 20Q2 (3) | 0.61 | 1.4 | 0.0 | 99.97 | -2.45 | 0.0 | 7.05 | 40.16 | 0.0 | 11.74 | -49.62 | 0.0 | 118.35 | -11.22 | 0.0 | 78.51 | -9.33 | 0.0 |
| 20Q1 (2) | 0.60 | 0.5 | 0.0 | 102.48 | 5.25 | 0.0 | 5.03 | 26.38 | 0.0 | 23.31 | 22.45 | 0.0 | 133.31 | -0.83 | 0.0 | 86.59 | 9.19 | 0.0 |
| 19Q4 (1) | 0.60 | 0.0 | 0.0 | 97.37 | 0.0 | 0.0 | 3.98 | 0.0 | 0.0 | 19.03 | 0.0 | 0.0 | 134.42 | 0.0 | 0.0 | 79.30 | 0.0 | 0.0 |
