- 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) | 0.33 | -0.12 | 27.48 | -0.69 | 78.61 | -11.59 | 2.17 | -72.22 | 11.70 | 302.11 | 234.32 | -6.02 | 111.24 | 10.94 |
| 2022 (9) | 0.33 | -7.42 | 27.67 | -9.49 | 88.92 | -3.36 | 7.81 | -41.28 | 2.91 | 37.6 | 249.32 | 21.09 | 100.27 | 0.71 |
| 2021 (8) | 0.36 | -2.73 | 30.57 | -3.32 | 92.01 | 18.43 | 13.30 | 158.75 | 2.11 | -63.97 | 205.90 | -1.67 | 99.56 | -0.62 |
| 2020 (7) | 0.37 | -9.14 | 31.62 | -19.6 | 77.69 | -16.75 | 5.14 | -10.45 | 5.87 | 114.59 | 209.40 | 32.32 | 100.18 | 48.13 |
| 2019 (6) | 0.40 | -6.15 | 39.33 | -8.81 | 93.32 | -3.0 | 5.74 | -14.58 | 2.73 | -28.56 | 158.25 | -2.06 | 67.63 | 2.01 |
| 2018 (5) | 0.43 | 3.52 | 43.13 | 6.84 | 96.21 | 4.93 | 6.72 | -11.46 | 3.83 | -26.75 | 161.58 | -12.44 | 66.30 | -19.06 |
| 2017 (4) | 0.41 | 0.24 | 40.37 | 4.29 | 91.69 | -2.98 | 7.59 | -27.65 | 5.23 | 132.8 | 184.53 | 21.77 | 81.91 | 23.62 |
| 2016 (3) | 0.41 | 2.56 | 38.71 | 0.73 | 94.51 | -0.9 | 10.49 | -28.98 | 2.25 | 76.43 | 151.54 | 7.21 | 66.26 | 3.92 |
| 2015 (2) | 0.40 | 2.86 | 38.43 | 6.25 | 95.37 | -3.67 | 14.77 | -1.27 | 1.27 | 47.11 | 141.35 | -1.78 | 63.76 | 4.54 |
| 2014 (1) | 0.39 | 5.46 | 36.17 | 28.58 | 99.0 | 12.9 | 14.96 | -15.91 | 0.87 | 0 | 143.91 | -22.31 | 60.99 | -29.79 |
| 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) | 0.34 | 2.31 | 3.93 | 28.06 | -0.67 | -0.46 | 3.45 | -57.3 | 5.18 | 19.24 | 167.39 | -15.78 | 217.58 | -1.78 | -10.02 | 105.91 | -7.05 | -4.69 |
| 24Q2 (19) | 0.33 | 0.03 | -1.13 | 28.25 | 0.21 | -1.53 | 8.08 | 184.51 | 369.77 | 7.20 | -78.54 | -93.0 | 221.52 | -3.47 | -4.78 | 113.94 | 3.25 | 17.38 |
| 24Q1 (18) | 0.33 | 1.37 | -0.6 | 28.19 | 2.58 | 1.18 | 2.84 | 628.21 | -12.88 | 33.53 | 46.79 | 7.98 | 229.48 | -2.07 | -6.55 | 110.35 | -0.8 | 12.51 |
| 23Q4 (17) | 0.33 | 0.18 | -0.12 | 27.48 | -2.52 | -0.69 | 0.39 | -88.11 | -89.14 | 22.84 | 0.0 | 11.28 | 234.32 | -3.09 | -6.02 | 111.24 | 0.11 | 10.94 |
| 23Q3 (16) | 0.33 | -2.67 | -8.88 | 28.19 | -1.74 | -11.21 | 3.28 | 90.7 | -52.39 | 22.84 | -77.78 | 74.45 | 241.80 | 3.94 | 7.09 | 111.12 | 14.47 | 12.11 |
| 23Q2 (15) | 0.34 | 0.57 | -11.0 | 28.69 | 2.98 | -8.02 | 1.72 | -47.24 | -84.35 | 102.80 | 231.04 | 1349.11 | 232.63 | -5.27 | 20.58 | 97.07 | -1.03 | 8.86 |
| 23Q1 (14) | 0.34 | 1.85 | -8.18 | 27.86 | 0.69 | -4.78 | 3.26 | -9.19 | -76.43 | 31.05 | 51.27 | 272.65 | 245.57 | -1.5 | 21.16 | 98.08 | -2.18 | 2.63 |
| 22Q4 (13) | 0.33 | -8.6 | -7.42 | 27.67 | -12.85 | -9.49 | 3.59 | -47.9 | -57.41 | 20.53 | 56.76 | 60.12 | 249.32 | 10.42 | 21.09 | 100.27 | 1.16 | 0.71 |
| 22Q3 (12) | 0.36 | -4.93 | 2.82 | 31.75 | 1.8 | 2.25 | 6.89 | -37.31 | -46.26 | 13.10 | 84.6 | 40.12 | 225.79 | 17.03 | 9.34 | 99.12 | 11.16 | -0.09 |
| 22Q2 (11) | 0.38 | 3.75 | 6.01 | 31.19 | 6.6 | 1.8 | 10.99 | -20.54 | -39.58 | 7.09 | -14.87 | 41.05 | 192.93 | -4.82 | 1.13 | 89.17 | -6.7 | -8.3 |
| 22Q1 (10) | 0.37 | 2.7 | -1.69 | 29.26 | -4.29 | -11.14 | 13.83 | 64.06 | 3.52 | 8.33 | -35.0 | -15.02 | 202.69 | -1.56 | 3.34 | 95.57 | -4.01 | -6.82 |
| 21Q4 (9) | 0.36 | 1.51 | -2.73 | 30.57 | -1.55 | -3.32 | 8.43 | -34.24 | -14.85 | 12.82 | 37.18 | -12.82 | 205.90 | -0.3 | -1.67 | 99.56 | 0.35 | -0.62 |
| 21Q3 (8) | 0.35 | -1.99 | -6.91 | 31.05 | 1.34 | -12.56 | 12.82 | -29.52 | 402.75 | 9.35 | 85.82 | -82.64 | 206.51 | 8.25 | -2.4 | 99.21 | 2.03 | 4.28 |
| 21Q2 (7) | 0.36 | -3.79 | -11.35 | 30.64 | -6.95 | -18.83 | 18.19 | 36.15 | 418.23 | 5.03 | -48.71 | -86.54 | 190.78 | -2.73 | 0.8 | 97.24 | -5.2 | 24.36 |
| 21Q1 (6) | 0.37 | 1.61 | -9.36 | 32.93 | 4.14 | -11.19 | 13.36 | 34.95 | 155.94 | 9.81 | -33.31 | -51.35 | 196.14 | -6.33 | 14.01 | 102.57 | 2.39 | 28.52 |
| 20Q4 (5) | 0.37 | -2.84 | -9.14 | 31.62 | -10.95 | -19.6 | 9.90 | 288.24 | 148.74 | 14.71 | -72.69 | -28.7 | 209.40 | -1.03 | 32.32 | 100.18 | 5.3 | 48.13 |
| 20Q3 (4) | 0.38 | -6.67 | 0.0 | 35.51 | -5.93 | 0.0 | 2.55 | -27.35 | 0.0 | 53.85 | 44.1 | 0.0 | 211.58 | 11.79 | 0.0 | 95.14 | 21.68 | 0.0 |
| 20Q2 (3) | 0.40 | -1.63 | 0.0 | 37.75 | 1.81 | 0.0 | 3.51 | -32.76 | 0.0 | 37.37 | 85.37 | 0.0 | 189.26 | 10.02 | 0.0 | 78.19 | -2.03 | 0.0 |
| 20Q1 (2) | 0.41 | 1.86 | 0.0 | 37.08 | -5.72 | 0.0 | 5.22 | 31.16 | 0.0 | 20.16 | -2.26 | 0.0 | 172.03 | 8.71 | 0.0 | 79.81 | 18.01 | 0.0 |
| 19Q4 (1) | 0.40 | 0.0 | 0.0 | 39.33 | 0.0 | 0.0 | 3.98 | 0.0 | 0.0 | 20.62 | 0.0 | 0.0 | 158.25 | 0.0 | 0.0 | 67.63 | 0.0 | 0.0 |
