- 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 | 1.43 | 99.9 | 6.71 | 226.29 | -12.26 | 4.51 | -39.38 | 5.28 | 8.26 | 262.36 | -17.46 | 82.86 | -14.7 |
| 2022 (9) | 0.50 | -1.49 | 93.62 | -8.47 | 257.91 | -17.75 | 7.44 | -1.46 | 4.87 | -27.43 | 317.84 | -21.56 | 97.14 | -40.31 |
| 2021 (8) | 0.51 | -14.87 | 102.28 | -7.4 | 313.55 | 17.59 | 7.55 | 37.77 | 6.72 | -42.7 | 405.20 | -23.61 | 162.75 | -18.6 |
| 2020 (7) | 0.60 | -3.86 | 110.45 | -3.96 | 266.65 | 21.28 | 5.48 | 11.84 | 11.72 | 2067.19 | 530.41 | 407.08 | 199.95 | 406.33 |
| 2019 (6) | 0.62 | -15.6 | 115.0 | -11.14 | 219.87 | 5.27 | 4.90 | 95.22 | 0.54 | -83.3 | 104.60 | 18.74 | 39.49 | 122.86 |
| 2018 (5) | 0.74 | -2.65 | 129.42 | 0.64 | 208.87 | 32.58 | 2.51 | 55.9 | 3.24 | -95.12 | 88.09 | -43.16 | 17.72 | -50.61 |
| 2017 (4) | 0.76 | -4.13 | 128.6 | -4.36 | 157.54 | -37.65 | 1.61 | 0 | 66.36 | 0 | 154.97 | -11.28 | 35.88 | -9.58 |
| 2016 (3) | 0.79 | 2.14 | 134.46 | 35.76 | 252.66 | -58.83 | -1.28 | 0 | 0.00 | 0 | 174.68 | 109.2 | 39.68 | 74.8 |
| 2015 (2) | 0.78 | 10.33 | 99.04 | 6.0 | 613.76 | 15.14 | -6.95 | 0 | 0.00 | 0 | 83.50 | -38.01 | 22.70 | -31.89 |
| 2014 (1) | 0.70 | 5.97 | 93.43 | 4.62 | 533.06 | 55.67 | 1.50 | -40.71 | 0.00 | 0 | 134.69 | 13.2 | 33.33 | 7.76 |
| 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) | 0.55 | 0.35 | 10.71 | 126.27 | 13.98 | 27.49 | 8.06 | 9.36 | 2.94 | 11.75 | -16.76 | -23.08 | 193.92 | -6.62 | -36.96 | 63.91 | -4.18 | -40.69 |
| 24Q2 (19) | 0.55 | 8.31 | 5.81 | 110.78 | 9.35 | 18.66 | 7.37 | -12.88 | 50.72 | 14.11 | 11.36 | -2.18 | 207.66 | -17.28 | -29.29 | 66.70 | -20.28 | -33.77 |
| 24Q1 (18) | 0.51 | -0.43 | 3.48 | 101.31 | 1.41 | 6.59 | 8.46 | 331.63 | 170.29 | 12.67 | -86.72 | -66.18 | 251.04 | -4.31 | -14.37 | 83.67 | 0.98 | -15.43 |
| 23Q4 (17) | 0.51 | 2.31 | 1.43 | 99.9 | 0.87 | 6.71 | 1.96 | -74.97 | -26.04 | 95.43 | 524.79 | 77.59 | 262.36 | -14.7 | -17.46 | 82.86 | -23.1 | -14.7 |
| 23Q3 (16) | 0.50 | -4.1 | -2.75 | 99.04 | 6.08 | 4.93 | 7.83 | 60.12 | -18.35 | 15.27 | 5.86 | 9.33 | 307.59 | 4.74 | -9.48 | 107.75 | 6.99 | -11.48 |
| 23Q2 (15) | 0.52 | 5.93 | 1.25 | 93.36 | -1.78 | -3.85 | 4.89 | 56.23 | -45.97 | 14.43 | -61.5 | -36.87 | 293.68 | 0.18 | -21.52 | 100.71 | 1.79 | -31.35 |
| 23Q1 (14) | 0.49 | -2.41 | -0.79 | 95.05 | 1.53 | -5.52 | 3.13 | 18.11 | -67.83 | 37.48 | -30.26 | 59.98 | 293.16 | -7.76 | -36.61 | 98.94 | 1.85 | -45.56 |
| 22Q4 (13) | 0.50 | -1.91 | -1.49 | 93.62 | -0.82 | -8.47 | 2.65 | -72.37 | -67.68 | 53.74 | 284.63 | 103.82 | 317.84 | -6.46 | -21.56 | 97.14 | -20.2 | -40.31 |
| 22Q3 (12) | 0.51 | -0.16 | 0.63 | 94.39 | -2.79 | -9.51 | 9.59 | 5.97 | 18.4 | 13.97 | -38.87 | -42.96 | 339.79 | -9.2 | -31.03 | 121.73 | -17.02 | -38.37 |
| 22Q2 (11) | 0.51 | 3.8 | 3.38 | 97.1 | -3.48 | -5.43 | 9.05 | -6.99 | 18.15 | 22.85 | -2.44 | -22.27 | 374.23 | -19.08 | -38.87 | 146.69 | -19.29 | -46.66 |
| 22Q1 (10) | 0.49 | -3.09 | -1.59 | 100.6 | -1.64 | -1.56 | 9.73 | 18.66 | 53.47 | 23.43 | -11.15 | -34.42 | 462.47 | 14.13 | -27.17 | 181.74 | 11.67 | -36.88 |
| 21Q4 (9) | 0.51 | 0.2 | -14.87 | 102.28 | -1.95 | -7.4 | 8.20 | 1.23 | 38.28 | 26.37 | 7.64 | -34.37 | 405.20 | -17.75 | -23.61 | 162.75 | -17.61 | -18.6 |
| 21Q3 (8) | 0.51 | 2.58 | -16.63 | 104.31 | 1.6 | -5.45 | 8.10 | 5.74 | 20.18 | 24.49 | -16.7 | -36.57 | 492.67 | -19.52 | -14.03 | 197.53 | -28.17 | -9.02 |
| 21Q2 (7) | 0.50 | -1.19 | -21.29 | 102.67 | 0.47 | -6.82 | 7.66 | 20.82 | 41.33 | 29.40 | -17.69 | -47.31 | 612.16 | -3.6 | 31.22 | 274.99 | -4.49 | 47.6 |
| 21Q1 (6) | 0.50 | -16.17 | -18.52 | 102.19 | -7.48 | -11.22 | 6.34 | 6.91 | 76.6 | 35.72 | -11.08 | -39.89 | 635.02 | 19.72 | 135.57 | 287.92 | 44.0 | 503.86 |
| 20Q4 (5) | 0.60 | -1.88 | -3.86 | 110.45 | 0.12 | -3.96 | 5.93 | -12.02 | -41.29 | 40.17 | 4.03 | 4188.69 | 530.41 | -7.45 | 407.08 | 199.95 | -7.91 | 954.03 |
| 20Q3 (4) | 0.61 | -3.15 | 0.0 | 110.32 | 0.13 | 0.0 | 6.74 | 24.35 | 0.0 | 38.62 | -30.8 | 0.0 | 573.08 | 22.84 | 0.0 | 217.12 | 16.54 | 0.0 |
| 20Q2 (3) | 0.63 | 2.28 | 0.0 | 110.18 | -4.28 | 0.0 | 5.42 | 50.97 | 0.0 | 55.80 | -6.1 | 0.0 | 466.51 | 73.06 | 0.0 | 186.31 | 290.75 | 0.0 |
| 20Q1 (2) | 0.62 | -1.09 | 0.0 | 115.11 | 0.1 | 0.0 | 3.59 | -64.46 | 0.0 | 59.43 | 6244.35 | 0.0 | 269.57 | 157.72 | 0.0 | 47.68 | 151.34 | 0.0 |
| 19Q4 (1) | 0.62 | 0.0 | 0.0 | 115.0 | 0.0 | 0.0 | 10.10 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 104.60 | 0.0 | 0.0 | 18.97 | 0.0 | 0.0 |
