- 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) | 0.38 | 17.17 | 7.06 | 73.04 | 21.5 | 10.82 | 30.75 | -64.19 | 0.07 | -7.56 | 119.88 | -23.96 | 58.82 | -22.47 |
| 2022 (9) | 0.33 | -5.57 | 4.08 | -23.16 | 19.4 | 8.99 | 85.88 | 27.36 | 0.07 | -63.37 | 157.66 | 13.42 | 75.87 | 5.83 |
| 2021 (8) | 0.35 | 7.07 | 5.31 | 10.17 | 17.8 | 1.42 | 67.43 | 27.59 | 0.19 | -29.04 | 139.00 | -7.98 | 71.69 | 5.82 |
| 2020 (7) | 0.32 | -3.23 | 4.82 | 1.69 | 17.55 | -0.4 | 52.85 | -27.86 | 0.27 | 14.02 | 151.06 | 7.61 | 67.75 | -13.12 |
| 2019 (6) | 0.33 | 3.95 | 4.74 | -0.21 | 17.62 | 14.49 | 73.26 | 169.34 | 0.24 | -76.73 | 140.38 | 14.81 | 77.98 | 13.62 |
| 2018 (5) | 0.32 | -9.88 | 4.75 | -29.42 | 15.39 | 2.33 | 27.20 | -49.34 | 1.03 | 22.77 | 122.27 | -2.39 | 68.63 | -15.06 |
| 2017 (4) | 0.36 | 8.01 | 6.73 | 12.35 | 15.04 | -2.97 | 53.69 | 15.54 | 0.84 | -9.27 | 125.27 | -11.82 | 80.80 | -10.97 |
| 2016 (3) | 0.33 | -4.17 | 5.99 | 0.34 | 15.5 | 1.97 | 46.47 | 87.38 | 0.92 | -48.32 | 142.06 | -17.75 | 90.76 | -18.08 |
| 2015 (2) | 0.35 | -27.64 | 5.97 | 13.93 | 15.2 | 19.03 | 24.80 | 129.84 | 1.79 | -69.42 | 172.72 | -16.14 | 110.79 | -16.61 |
| 2014 (1) | 0.48 | 5.25 | 5.24 | 7.82 | 12.77 | 26.06 | 10.79 | 587.26 | 5.85 | 0 | 205.97 | -28.36 | 132.85 | -27.59 |
| 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 | -8.79 | -8.3 | 5.09 | -3.78 | -15.45 | 56.98 | -44.72 | 73.14 | 0.10 | -24.14 | -74.41 | 121.43 | 0.04 | -0.7 | 58.05 | 3.38 | 2.96 |
| 24Q2 (19) | 0.37 | -1.76 | 3.74 | 5.29 | 33.59 | 17.04 | 103.07 | 79.35 | 39.4 | 0.14 | -42.31 | -33.25 | 121.38 | 0.01 | -16.13 | 56.15 | 2.33 | -21.42 |
| 24Q1 (18) | 0.38 | -0.65 | 23.01 | 3.96 | -43.91 | -0.5 | 57.47 | 284.49 | -33.41 | 0.24 | -41.53 | -11.13 | 121.37 | 1.24 | -28.97 | 54.87 | -6.72 | -31.51 |
| 23Q4 (17) | 0.38 | 3.01 | 17.17 | 7.06 | 17.28 | 73.04 | -31.15 | -194.65 | -124.0 | 0.40 | 0.0 | 161.96 | 119.88 | -1.97 | -23.96 | 58.82 | 4.33 | -22.47 |
| 23Q3 (16) | 0.37 | 3.19 | 11.13 | 6.02 | 33.19 | 24.38 | 32.91 | -55.49 | -53.82 | 0.40 | 97.87 | -2.2 | 122.29 | -15.5 | -18.41 | 56.38 | -21.1 | -14.87 |
| 23Q2 (15) | 0.36 | 16.49 | -0.72 | 4.52 | 13.57 | -6.61 | 73.94 | -14.33 | -10.82 | 0.20 | -23.18 | -50.57 | 144.73 | -15.29 | 9.26 | 71.46 | -10.8 | 26.34 |
| 23Q1 (14) | 0.31 | -5.38 | -5.55 | 3.98 | -2.45 | -22.11 | 86.31 | -33.51 | 78.84 | 0.27 | 72.34 | -71.3 | 170.86 | 8.37 | 17.41 | 80.11 | 5.59 | 21.62 |
| 22Q4 (13) | 0.33 | -2.3 | -5.57 | 4.08 | -15.7 | -23.16 | 129.81 | 82.14 | 150.12 | 0.15 | -62.66 | -78.88 | 157.66 | 5.18 | 13.42 | 75.87 | 14.56 | 5.83 |
| 22Q3 (12) | 0.34 | -7.81 | -1.99 | 4.84 | 0.0 | -9.7 | 71.27 | -14.04 | -2.13 | 0.41 | 0.0 | -57.73 | 149.89 | 13.16 | 13.54 | 66.23 | 17.1 | 1.47 |
| 22Q2 (11) | 0.36 | 10.82 | 3.8 | 4.84 | -5.28 | 7.32 | 82.91 | 71.8 | -5.41 | 0.41 | -55.4 | -49.27 | 132.46 | -8.98 | -4.4 | 56.56 | -14.13 | -20.27 |
| 22Q1 (10) | 0.33 | -5.39 | 7.51 | 5.11 | -3.77 | 4.93 | 48.26 | -7.01 | -23.98 | 0.93 | 26.83 | -16.59 | 145.53 | 4.7 | -8.06 | 65.87 | -8.12 | -10.49 |
| 21Q4 (9) | 0.35 | 1.4 | 7.07 | 5.31 | -0.93 | 10.17 | 51.90 | -28.73 | 1.76 | 0.73 | -25.26 | -29.85 | 139.00 | 5.3 | -7.98 | 71.69 | 9.84 | 5.82 |
| 21Q3 (8) | 0.34 | -2.37 | 2.03 | 5.36 | 18.85 | 1.52 | 72.82 | -16.92 | 93.36 | 0.98 | 20.0 | 9.06 | 132.01 | -4.73 | -4.47 | 65.27 | -7.99 | -3.82 |
| 21Q2 (7) | 0.35 | 14.78 | -11.27 | 4.51 | -7.39 | -19.89 | 87.65 | 38.07 | 66.57 | 0.81 | -26.67 | 34.76 | 138.56 | -12.46 | 10.9 | 70.94 | -3.6 | 2.66 |
| 21Q1 (6) | 0.31 | -5.78 | -11.44 | 4.87 | 1.04 | -9.98 | 63.48 | 24.47 | -7.31 | 1.11 | 6.67 | 34.62 | 158.29 | 4.79 | 10.63 | 73.59 | 8.62 | -9.05 |
| 20Q4 (5) | 0.32 | -3.37 | -3.23 | 4.82 | -8.71 | 1.69 | 51.00 | 35.42 | -39.48 | 1.04 | 16.19 | 60.26 | 151.06 | 9.31 | 7.61 | 67.75 | -0.16 | -13.12 |
| 20Q3 (4) | 0.34 | -15.1 | 0.0 | 5.28 | -6.22 | 0.0 | 37.66 | -28.43 | 0.0 | 0.90 | 48.28 | 0.0 | 138.19 | 10.61 | 0.0 | 67.86 | -1.79 | 0.0 |
| 20Q2 (3) | 0.39 | 14.57 | 0.0 | 5.63 | 4.07 | 0.0 | 52.62 | -23.17 | 0.0 | 0.60 | -26.74 | 0.0 | 124.94 | -12.68 | 0.0 | 69.10 | -14.6 | 0.0 |
| 20Q1 (2) | 0.34 | 2.96 | 0.0 | 5.41 | 14.14 | 0.0 | 68.49 | -18.73 | 0.0 | 0.83 | 26.98 | 0.0 | 143.08 | 1.92 | 0.0 | 80.91 | 3.76 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 4.74 | 0.0 | 0.0 | 84.27 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 140.38 | 0.0 | 0.0 | 77.98 | 0.0 | 0.0 |
