- 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) | 0.47 | -10.5 | 113.32 | 28.6 | 169.58 | 15.89 | 10.15 | -10.18 | 2.32 | -18.52 | 279.67 | 54.59 | 181.19 | 61.83 |
| 2022 (9) | 0.53 | 10.85 | 88.12 | 28.89 | 146.33 | 15.69 | 11.30 | 54.79 | 2.85 | -14.46 | 180.91 | -6.09 | 111.96 | -0.71 |
| 2021 (8) | 0.48 | -14.16 | 68.37 | 1.79 | 126.49 | 17.9 | 7.30 | 48.68 | 3.33 | -30.96 | 192.64 | 38.69 | 112.76 | 32.16 |
| 2020 (7) | 0.56 | -3.21 | 67.17 | -6.37 | 107.29 | 11.63 | 4.91 | 29.55 | 4.82 | -14.22 | 138.90 | -24.72 | 85.32 | -28.36 |
| 2019 (6) | 0.58 | 19.24 | 71.74 | 50.34 | 96.11 | 49.49 | 3.79 | 150.99 | 5.62 | -61.96 | 184.52 | 9.04 | 119.10 | 13.21 |
| 2018 (5) | 0.48 | -5.41 | 47.72 | -16.07 | 64.29 | 0.08 | 1.51 | -20.94 | 14.77 | -93.78 | 169.23 | -23.7 | 105.20 | -37.32 |
| 2017 (4) | 0.51 | 12.54 | 56.86 | 25.71 | 64.24 | 8.83 | 1.91 | 80.19 | 237.32 | 500.22 | 221.80 | 61.05 | 167.84 | 60.55 |
| 2016 (3) | 0.45 | 3.85 | 45.23 | -5.02 | 59.03 | 6.9 | 1.06 | -42.7 | 39.54 | 0.0 | 137.72 | -42.95 | 104.54 | -43.38 |
| 2015 (2) | 0.44 | -5.39 | 47.62 | -12.19 | 55.22 | 139.05 | 1.85 | 0 | 39.54 | 0 | 241.41 | 48.53 | 184.64 | 52.96 |
| 2014 (1) | 0.46 | -29.86 | 54.23 | 206.04 | 23.1 | 10.42 | -5.76 | 0 | 0.00 | 0 | 162.53 | 13.93 | 120.71 | 3.14 |
| 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) | 0.46 | -2.04 | -6.85 | 121.31 | 16.95 | 5.1 | 14.42 | 11.18 | 15.27 | 5.84 | -2.56 | -13.39 | 253.70 | 17.6 | 24.13 | 175.74 | 23.72 | 32.14 |
| 24Q2 (19) | 0.47 | -6.64 | -9.08 | 103.73 | -8.36 | -5.0 | 12.97 | 34.68 | 5.79 | 5.99 | -34.09 | -5.26 | 215.73 | -5.07 | 20.18 | 142.05 | -7.95 | 25.63 |
| 24Q1 (18) | 0.50 | 5.29 | -7.57 | 113.19 | -0.11 | 6.52 | 9.63 | 128.2 | -24.41 | 9.09 | -61.82 | 12.23 | 227.26 | -18.74 | 9.42 | 154.32 | -14.83 | 16.97 |
| 23Q4 (17) | 0.47 | -3.26 | -10.5 | 113.32 | -1.82 | 28.6 | 4.22 | -66.27 | 17.22 | 23.80 | 253.21 | -53.49 | 279.67 | 36.83 | 54.59 | 181.19 | 36.23 | 61.83 |
| 23Q3 (16) | 0.49 | -4.39 | -1.86 | 115.42 | 5.71 | 40.45 | 12.51 | 2.04 | -52.36 | 6.74 | 6.58 | 102.07 | 204.39 | 13.87 | 2.09 | 133.00 | 17.63 | 0.03 |
| 23Q2 (15) | 0.51 | -5.09 | -0.85 | 109.19 | 2.76 | 48.09 | 12.26 | -3.77 | 105.36 | 6.32 | -21.92 | -36.14 | 179.50 | -13.58 | 72.35 | 113.07 | -14.3 | 98.93 |
| 23Q1 (14) | 0.54 | 1.94 | 4.59 | 106.26 | 20.59 | 37.71 | 12.74 | 253.89 | 50.77 | 8.10 | -84.18 | -19.9 | 207.70 | 14.81 | 63.83 | 131.93 | 17.84 | 89.31 |
| 22Q4 (13) | 0.53 | 6.08 | 10.85 | 88.12 | 7.23 | 28.89 | 3.60 | -86.29 | -31.56 | 51.17 | 1434.56 | 176.28 | 180.91 | -9.64 | -6.09 | 111.96 | -15.79 | -0.71 |
| 22Q3 (12) | 0.50 | -3.4 | 3.58 | 82.18 | 11.46 | 22.16 | 26.26 | 339.87 | 255.35 | 3.33 | -66.32 | -76.15 | 200.21 | 92.23 | 4.42 | 132.96 | 133.92 | 9.22 |
| 22Q2 (11) | 0.52 | 0.12 | 2.72 | 73.73 | -4.45 | 6.76 | 5.97 | -29.35 | -17.66 | 9.90 | -2.06 | -42.43 | 104.15 | -17.85 | -56.22 | 56.84 | -18.44 | -63.15 |
| 22Q1 (10) | 0.52 | 8.05 | -7.63 | 77.16 | 12.86 | 6.09 | 8.45 | 60.65 | -10.58 | 10.11 | -45.42 | -28.63 | 126.78 | -34.19 | -34.39 | 69.69 | -38.2 | -46.17 |
| 21Q4 (9) | 0.48 | -0.87 | -14.16 | 68.37 | 1.64 | 1.79 | 5.26 | -28.82 | -18.58 | 18.52 | 32.47 | 19.02 | 192.64 | 0.47 | 38.69 | 112.76 | -7.38 | 32.16 |
| 21Q3 (8) | 0.48 | -4.21 | -13.26 | 67.27 | -2.59 | 2.19 | 7.39 | 1.93 | 26.54 | 13.98 | -18.69 | -21.87 | 191.73 | -19.41 | 33.93 | 121.74 | -21.07 | 30.82 |
| 21Q2 (7) | 0.50 | -9.97 | -10.61 | 69.06 | -5.05 | 5.66 | 7.25 | -23.28 | 33.03 | 17.19 | 21.41 | 0.14 | 237.91 | 23.12 | 62.42 | 154.23 | 19.12 | 55.15 |
| 21Q1 (6) | 0.56 | 0.41 | -5.46 | 72.73 | 8.28 | -6.38 | 9.45 | 46.28 | 264.86 | 14.16 | -8.98 | -45.75 | 193.24 | 39.12 | 21.8 | 129.47 | 51.75 | 12.68 |
| 20Q4 (5) | 0.56 | 0.16 | -1.85 | 67.17 | 2.04 | -4.26 | 6.46 | 10.62 | 115.33 | 15.56 | -13.04 | -41.92 | 138.90 | -2.98 | -24.86 | 85.32 | -8.32 | -27.33 |
| 20Q3 (4) | 0.56 | -1.28 | 0.0 | 65.83 | 0.72 | 0.0 | 5.84 | 7.16 | 0.0 | 17.89 | 4.2 | 0.0 | 143.16 | -2.27 | 0.0 | 93.06 | -6.39 | 0.0 |
| 20Q2 (3) | 0.56 | -4.78 | 0.0 | 65.36 | -15.87 | 0.0 | 5.45 | 110.42 | 0.0 | 17.17 | -34.23 | 0.0 | 146.48 | -7.67 | 0.0 | 99.41 | -13.48 | 0.0 |
| 20Q1 (2) | 0.59 | 4.24 | 0.0 | 77.69 | 10.73 | 0.0 | 2.59 | -13.67 | 0.0 | 26.11 | -2.56 | 0.0 | 158.65 | -14.18 | 0.0 | 114.90 | -2.13 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | 70.16 | 0.0 | 0.0 | 3.00 | 0.0 | 0.0 | 26.79 | 0.0 | 0.0 | 184.86 | 0.0 | 0.0 | 117.40 | 0.0 | 0.0 |
