- 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) | 0.28 | -7.75 | 21.88 | -6.46 | 202.92 | -10.39 | 12.70 | 17.7 | 2.98 | 8.43 | 419.15 | 44.63 | 331.09 | 49.72 |
| 2022 (9) | 0.30 | -0.94 | 23.39 | -2.01 | 226.44 | 12.04 | 10.79 | -40.58 | 2.75 | 35.97 | 289.80 | -5.11 | 221.14 | -6.59 |
| 2021 (8) | 0.31 | -5.93 | 23.87 | -21.3 | 202.11 | -21.81 | 18.16 | 31.59 | 2.02 | 103.56 | 305.40 | 3.31 | 236.74 | 0.36 |
| 2020 (7) | 0.33 | -21.96 | 30.33 | -41.65 | 258.49 | -5.87 | 13.80 | 280.17 | 0.99 | -99.08 | 295.62 | 41.72 | 235.89 | 66.01 |
| 2019 (6) | 0.42 | -2.35 | 51.98 | -25.84 | 274.6 | -9.65 | 3.63 | 4.01 | 107.56 | 1424.96 | 208.60 | 12.93 | 142.09 | 14.95 |
| 2018 (5) | 0.43 | -5.94 | 70.09 | -7.3 | 303.94 | -3.3 | 3.49 | -3.86 | 7.05 | 24.38 | 184.72 | 10.98 | 123.61 | 20.1 |
| 2017 (4) | 0.46 | -6.29 | 75.61 | -14.68 | 314.3 | 2.57 | 3.63 | -43.01 | 5.67 | 37.01 | 166.44 | 11.06 | 102.92 | 11.26 |
| 2016 (3) | 0.49 | -6.48 | 88.62 | -29.03 | 306.43 | -21.19 | 6.37 | 506.67 | 4.14 | -57.26 | 149.86 | 2.62 | 92.50 | 11.69 |
| 2015 (2) | 0.52 | -23.21 | 124.87 | -51.37 | 388.84 | -31.39 | 1.05 | 0 | 9.68 | 0 | 146.04 | 40.02 | 82.82 | 46.82 |
| 2014 (1) | 0.68 | 12.71 | 256.76 | 32.84 | 566.77 | 3.86 | -0.49 | 0 | 0.00 | 0 | 104.30 | -23.25 | 56.41 | -27.42 |
| 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) | 0.29 | -2.06 | -0.31 | 24.86 | 7.16 | 4.76 | 11.99 | 13.11 | -27.38 | 18.57 | 228.12 | 89.19 | 375.42 | 3.73 | -3.74 | 296.94 | 5.0 | -2.37 |
| 24Q2 (19) | 0.30 | 6.68 | -1.76 | 23.2 | -4.33 | -5.0 | 10.60 | -55.33 | -6.77 | 5.66 | 0.0 | 154.74 | 361.92 | -10.96 | 38.77 | 282.79 | -10.53 | 43.02 |
| 24Q1 (18) | 0.28 | -1.39 | -6.7 | 24.25 | 10.83 | 3.5 | 23.73 | 83.67 | 125.36 | 5.66 | -68.32 | 107.18 | 406.47 | -3.03 | 55.44 | 316.07 | -4.54 | 61.67 |
| 23Q4 (17) | 0.28 | -3.24 | -7.75 | 21.88 | -7.8 | -6.46 | 12.92 | -21.74 | 65.64 | 17.87 | 82.01 | -71.91 | 419.15 | 7.47 | 44.63 | 331.09 | 8.86 | 49.72 |
| 23Q3 (16) | 0.29 | -3.49 | -5.44 | 23.73 | -2.83 | -3.97 | 16.51 | 45.21 | 56.2 | 9.82 | 341.82 | -6.3 | 390.02 | 49.54 | 34.93 | 304.14 | 53.82 | 36.39 |
| 23Q2 (15) | 0.30 | 1.31 | -7.61 | 24.42 | 4.23 | -6.83 | 11.37 | 7.98 | 18.19 | 2.22 | -18.67 | -88.85 | 260.81 | -0.26 | -3.69 | 197.73 | 1.14 | 0.27 |
| 23Q1 (14) | 0.30 | -2.5 | 3.16 | 23.43 | 0.17 | 6.69 | 10.53 | 35.0 | -32.46 | 2.73 | -95.71 | -65.62 | 261.50 | -9.77 | -19.82 | 195.50 | -11.59 | -19.39 |
| 22Q4 (13) | 0.30 | -0.81 | -0.94 | 23.39 | -5.34 | -2.01 | 7.80 | -26.21 | -36.84 | 63.62 | 507.21 | 930.2 | 289.80 | 0.26 | -5.11 | 221.14 | -0.83 | -6.59 |
| 22Q3 (12) | 0.31 | -5.71 | 2.95 | 24.71 | -5.72 | -2.02 | 10.57 | 9.88 | -40.21 | 10.48 | -47.41 | 69.66 | 289.05 | 6.74 | -10.25 | 223.00 | 13.09 | -13.55 |
| 22Q2 (11) | 0.33 | 13.13 | -1.15 | 26.21 | 19.35 | 1.12 | 9.62 | -38.29 | -50.31 | 19.93 | 150.71 | 180.79 | 270.80 | -16.97 | -2.21 | 197.19 | -18.7 | -7.42 |
| 22Q1 (10) | 0.29 | -6.37 | -6.83 | 21.96 | -8.0 | -19.74 | 15.59 | 26.23 | -32.48 | 7.95 | 28.69 | 43.37 | 326.15 | 6.79 | 2.59 | 242.54 | 2.45 | -1.01 |
| 21Q4 (9) | 0.31 | 3.08 | -5.93 | 23.87 | -5.35 | -21.3 | 12.35 | -30.15 | 757.64 | 6.18 | 0.0 | 574.4 | 305.40 | -5.17 | 3.31 | 236.74 | -8.22 | 0.36 |
| 21Q3 (8) | 0.30 | -9.47 | -8.52 | 25.22 | -2.7 | -27.8 | 17.68 | -8.68 | 301.82 | 6.18 | -12.97 | 574.4 | 322.06 | 16.3 | 5.7 | 257.95 | 21.11 | 4.06 |
| 21Q2 (7) | 0.33 | 6.63 | -6.84 | 25.92 | -5.26 | -31.95 | 19.36 | -16.15 | -32.61 | 7.10 | 28.01 | 674.89 | 276.92 | -12.89 | 1.81 | 212.99 | -13.07 | -4.64 |
| 21Q1 (6) | 0.31 | -5.48 | -24.1 | 27.36 | -9.79 | -47.7 | 23.09 | 1503.47 | 199.48 | 5.54 | 505.34 | -76.61 | 317.91 | 7.54 | 45.34 | 245.01 | 3.87 | 65.83 |
| 20Q4 (5) | 0.33 | 0.25 | -21.96 | 30.33 | -13.17 | -32.79 | 1.44 | -67.27 | -41.22 | 0.92 | 0.0 | 0 | 295.62 | -2.97 | 41.72 | 235.89 | -4.84 | 66.01 |
| 20Q3 (4) | 0.33 | -7.8 | 0.0 | 34.93 | -8.3 | 0.0 | 4.40 | -84.68 | 0.0 | 0.92 | 0.0 | 0.0 | 304.68 | 12.02 | 0.0 | 247.88 | 10.98 | 0.0 |
| 20Q2 (3) | 0.35 | -13.12 | 0.0 | 38.09 | -27.18 | 0.0 | 28.73 | 272.63 | 0.0 | 0.92 | -96.14 | 0.0 | 271.99 | 24.34 | 0.0 | 223.36 | 51.17 | 0.0 |
| 20Q1 (2) | 0.41 | -2.82 | 0.0 | 52.31 | 15.91 | 0.0 | 7.71 | 214.69 | 0.0 | 23.71 | 0 | 0.0 | 218.74 | 4.86 | 0.0 | 147.75 | 3.98 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 45.13 | 0.0 | 0.0 | 2.45 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 208.60 | 0.0 | 0.0 | 142.09 | 0.0 | 0.0 |
