- 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) | 0.51 | 5.9 | 50.21 | 12.28 | 58.79 | -26.74 | 1.06 | -92.96 | 1.94 | 0.0 | 97.78 | -8.44 | 67.12 | 15.29 |
| 2022 (9) | 0.48 | -3.56 | 44.72 | -3.14 | 80.25 | 67.36 | 15.06 | -9.55 | 1.94 | -50.94 | 106.79 | 20.11 | 58.22 | 3.45 |
| 2021 (8) | 0.50 | -1.86 | 46.17 | -9.29 | 47.95 | 18.84 | 16.65 | 494.64 | 3.96 | -79.15 | 88.91 | 12.66 | 56.28 | -3.32 |
| 2020 (7) | 0.51 | -3.09 | 50.9 | -9.59 | 40.35 | -7.09 | 2.80 | 6.87 | 18.98 | 25.24 | 78.92 | -14.86 | 58.21 | -9.58 |
| 2019 (6) | 0.53 | 0.67 | 56.3 | 2.93 | 43.43 | 6.73 | 2.62 | -31.41 | 15.15 | 38.25 | 92.69 | -4.65 | 64.38 | -12.36 |
| 2018 (5) | 0.52 | 9.17 | 54.7 | 35.13 | 40.69 | 4.95 | 3.82 | -45.35 | 10.96 | 70.62 | 97.21 | -17.32 | 73.46 | -12.97 |
| 2017 (4) | 0.48 | 9.4 | 40.48 | 27.1 | 38.77 | -5.78 | 6.99 | -47.36 | 6.42 | 66.18 | 117.58 | 5.48 | 84.41 | 0.69 |
| 2016 (3) | 0.44 | -0.27 | 31.85 | 14.98 | 41.15 | -10.43 | 13.28 | -17.0 | 3.87 | -12.27 | 111.47 | -13.27 | 83.83 | -4.95 |
| 2015 (2) | 0.44 | -2.35 | 27.7 | 6.66 | 45.94 | 9.69 | 16.00 | -14.8 | 4.41 | 62.08 | 128.52 | -10.43 | 88.20 | -16.19 |
| 2014 (1) | 0.45 | -1.96 | 25.97 | 3.84 | 41.88 | 3.38 | 18.78 | 5.15 | 2.72 | 0 | 143.48 | -26.04 | 105.24 | -26.46 |
| 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) | 0.50 | -2.56 | -4.12 | 49.05 | -7.47 | -7.44 | 7.43 | -0.4 | 121.13 | 8.27 | -7.67 | -59.47 | 114.17 | 4.76 | 40.4 | 81.59 | 10.8 | 53.28 |
| 24Q2 (19) | 0.52 | -3.93 | -1.15 | 53.01 | 5.18 | 18.35 | 7.46 | 34.66 | 2063.16 | 8.96 | -26.71 | -82.74 | 108.98 | 11.22 | 44.19 | 73.64 | 19.7 | 42.41 |
| 24Q1 (18) | 0.54 | 4.72 | 2.62 | 50.4 | 0.38 | 14.91 | 5.54 | 89.08 | 337.77 | 12.23 | -54.16 | -76.45 | 97.99 | 0.21 | 20.32 | 61.52 | -8.34 | 27.95 |
| 23Q4 (17) | 0.51 | -2.19 | 5.9 | 50.21 | -5.25 | 12.28 | 2.93 | -12.8 | -19.95 | 26.67 | 30.66 | -48.64 | 97.78 | 20.24 | -8.44 | 67.12 | 26.09 | 15.29 |
| 23Q3 (16) | 0.52 | 0.46 | 3.55 | 52.99 | 18.31 | 2.06 | 3.36 | 984.21 | -79.71 | 20.42 | -60.69 | 242.93 | 81.32 | 7.59 | -19.99 | 53.23 | 2.94 | -4.52 |
| 23Q2 (15) | 0.52 | -0.27 | 1.3 | 44.79 | 2.12 | 0.52 | -0.38 | 83.69 | -101.59 | 51.93 | 0.0 | 617.78 | 75.58 | -7.2 | -20.45 | 51.71 | 7.55 | -3.8 |
| 23Q1 (14) | 0.52 | 8.07 | -2.48 | 43.86 | -1.92 | -3.16 | -2.33 | -163.66 | -106.53 | 51.93 | 0.0 | 644.74 | 81.44 | -23.74 | -7.55 | 48.08 | -17.42 | -15.75 |
| 22Q4 (13) | 0.48 | -4.36 | -3.56 | 44.72 | -13.87 | -3.14 | 3.66 | -77.9 | -89.0 | 51.93 | 772.37 | 568.97 | 106.79 | 5.07 | 20.11 | 58.22 | 4.43 | 3.45 |
| 22Q3 (12) | 0.51 | -1.73 | -2.12 | 51.92 | 16.52 | 10.33 | 16.56 | -30.65 | 4.55 | 5.95 | -17.72 | -69.33 | 101.64 | 6.98 | 29.92 | 55.75 | 3.72 | 6.56 |
| 22Q2 (11) | 0.52 | -3.99 | -0.69 | 44.56 | -1.61 | -5.91 | 23.88 | -33.11 | 83.69 | 7.24 | 3.76 | -67.82 | 95.01 | 7.86 | 31.78 | 53.75 | -5.82 | 6.77 |
| 22Q1 (10) | 0.54 | 6.87 | 2.11 | 45.29 | -1.91 | -8.08 | 35.70 | 7.3 | 545.57 | 6.97 | -10.17 | -88.54 | 88.09 | -0.92 | 22.74 | 57.07 | 1.4 | 19.82 |
| 21Q4 (9) | 0.50 | -2.94 | -1.86 | 46.17 | -1.89 | -9.29 | 33.27 | 110.04 | 483.68 | 7.76 | -60.01 | -82.84 | 88.91 | 13.65 | 12.66 | 56.28 | 7.57 | -3.32 |
| 21Q3 (8) | 0.52 | -0.29 | -0.73 | 47.06 | -0.63 | -13.01 | 15.84 | 21.85 | 264.98 | 19.41 | -13.67 | -69.52 | 78.23 | 8.5 | 0.68 | 52.32 | 3.93 | -6.1 |
| 21Q2 (7) | 0.52 | -1.27 | -3.6 | 47.36 | -3.88 | -13.92 | 13.00 | 135.08 | 673.81 | 22.48 | -63.05 | -88.98 | 72.10 | 0.46 | -7.21 | 50.34 | 5.69 | -10.47 |
| 21Q1 (6) | 0.53 | 2.71 | -4.54 | 49.27 | -3.2 | -17.39 | 5.53 | -2.98 | 192.59 | 60.85 | 34.52 | -57.9 | 71.77 | -9.06 | -15.98 | 47.63 | -18.18 | -24.61 |
| 20Q4 (5) | 0.51 | -1.82 | -3.09 | 50.9 | -5.91 | -9.59 | 5.70 | 31.34 | 136.51 | 45.23 | -28.98 | -20.76 | 78.92 | 1.57 | -14.86 | 58.21 | 4.47 | -9.58 |
| 20Q3 (4) | 0.52 | -3.17 | 0.0 | 54.1 | -1.67 | 0.0 | 4.34 | 158.33 | 0.0 | 63.69 | -68.8 | 0.0 | 77.70 | 0.0 | 0.0 | 55.72 | -0.91 | 0.0 |
| 20Q2 (3) | 0.54 | -2.23 | 0.0 | 55.02 | -7.75 | 0.0 | 1.68 | -11.11 | 0.0 | 204.11 | 41.22 | 0.0 | 77.70 | -9.04 | 0.0 | 56.23 | -11.0 | 0.0 |
| 20Q1 (2) | 0.55 | 4.28 | 0.0 | 59.64 | 5.93 | 0.0 | 1.89 | -21.58 | 0.0 | 144.54 | 153.21 | 0.0 | 85.42 | -7.84 | 0.0 | 63.18 | -1.86 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 56.3 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | 57.08 | 0.0 | 0.0 | 92.69 | 0.0 | 0.0 | 64.38 | 0.0 | 0.0 |
