- 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) | 0.68 | -22.15 | 168.89 | -29.02 | 306.84 | 1134.27 | 42.50 | 1627.64 | 0.03 | -98.14 | 161.85 | 19.99 | 22.55 | 75.08 |
| 2022 (9) | 0.88 | 5.58 | 237.94 | 34.84 | 24.86 | -76.28 | 2.46 | -85.35 | 1.87 | 878.17 | 134.89 | -7.49 | 12.88 | -7.54 |
| 2021 (8) | 0.83 | -3.7 | 176.46 | 0.62 | 104.79 | 36.87 | 16.79 | 588.11 | 0.19 | -93.51 | 145.81 | 4.34 | 13.93 | 1.38 |
| 2020 (7) | 0.86 | 6.37 | 175.37 | 68.11 | 76.56 | 82.33 | 2.44 | -54.65 | 2.94 | 41.51 | 139.74 | -26.34 | 13.74 | -50.96 |
| 2019 (6) | 0.81 | 20.32 | 104.32 | 11.18 | 41.99 | -69.67 | 5.38 | -57.34 | 2.08 | 211.95 | 189.70 | -1.22 | 28.02 | -42.38 |
| 2018 (5) | 0.67 | -16.24 | 93.83 | -21.39 | 138.45 | 194.07 | 12.61 | 175.33 | 0.67 | -65.37 | 192.04 | 18.81 | 48.63 | 73.31 |
| 2017 (4) | 0.80 | 11.6 | 119.36 | 65.32 | 47.08 | -17.84 | 4.58 | -51.07 | 1.92 | 79.86 | 161.63 | -11.11 | 28.06 | 13.7 |
| 2016 (3) | 0.72 | 4.45 | 72.2 | 4.41 | 57.3 | 15.73 | 9.36 | -32.08 | 1.07 | 94.65 | 181.84 | 14.96 | 24.68 | 69.16 |
| 2015 (2) | 0.69 | -6.16 | 69.15 | 58.2 | 49.51 | 7.7 | 13.78 | 51.76 | 0.55 | 0 | 158.18 | -13.72 | 14.59 | -55.89 |
| 2014 (1) | 0.74 | -4.66 | 43.71 | -31.3 | 45.97 | 450.54 | 9.08 | 235.06 | 0.00 | 0 | 183.34 | 27.85 | 33.08 | 200.73 |
| 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) | 0.70 | 1.85 | -5.39 | 184.04 | 23.06 | -8.58 | 15.01 | -81.98 | -72.85 | 0.56 | 278.48 | 747.49 | 171.20 | -3.3 | 11.4 | 31.41 | 10.83 | 7.31 |
| 24Q2 (19) | 0.69 | -6.32 | -18.74 | 149.55 | -19.98 | -44.77 | 83.30 | 359.97 | 188.43 | 0.15 | -80.85 | -28.73 | 177.04 | 14.29 | 35.92 | 28.34 | 7.06 | 99.44 |
| 24Q1 (18) | 0.73 | 7.59 | -15.4 | 186.88 | 10.65 | -22.74 | 18.11 | -72.8 | -22.17 | 0.77 | 287.25 | 130.04 | 154.90 | -4.29 | 14.92 | 26.47 | 17.38 | 74.95 |
| 23Q4 (17) | 0.68 | -7.83 | -22.15 | 168.89 | -16.11 | -29.02 | 66.59 | 20.44 | 905.89 | 0.20 | 201.87 | -85.1 | 161.85 | 5.32 | 19.99 | 22.55 | -22.96 | 75.08 |
| 23Q3 (16) | 0.74 | -12.52 | -15.23 | 201.32 | -25.65 | -6.56 | 55.29 | 91.45 | 3492.02 | 0.07 | -68.17 | -99.13 | 153.68 | 17.99 | 11.23 | 29.27 | 105.98 | 212.05 |
| 23Q2 (15) | 0.85 | -2.47 | -2.71 | 270.79 | 11.95 | 23.78 | 28.88 | 24.11 | 1660.98 | 0.21 | -38.17 | -97.27 | 130.25 | -3.37 | -7.55 | 14.21 | -6.08 | 19.21 |
| 23Q1 (14) | 0.87 | -1.0 | 1.53 | 241.89 | 1.66 | 24.56 | 23.27 | 251.51 | 795.0 | 0.34 | -74.91 | -95.59 | 134.79 | -0.07 | -3.25 | 15.13 | 17.47 | 49.21 |
| 22Q4 (13) | 0.88 | 0.37 | 5.58 | 237.94 | 10.44 | 34.84 | 6.62 | 506.13 | -66.77 | 1.34 | -82.42 | 151.64 | 134.89 | -2.37 | -7.49 | 12.88 | 37.31 | -7.54 |
| 22Q3 (12) | 0.87 | 0.39 | 4.7 | 215.45 | -1.51 | 14.45 | -1.63 | -199.39 | -111.43 | 7.61 | 0.0 | 628.2 | 138.16 | -1.93 | 0.98 | 9.38 | -21.31 | -28.67 |
| 22Q2 (11) | 0.87 | 1.79 | 4.39 | 218.76 | 12.65 | 44.37 | 1.64 | -36.92 | -88.12 | 7.61 | 0.0 | 587.63 | 140.88 | 1.12 | -4.1 | 11.92 | 17.55 | -26.56 |
| 22Q1 (10) | 0.85 | 2.94 | 1.45 | 194.2 | 10.05 | 25.42 | 2.60 | -86.95 | -86.03 | 7.61 | 1331.3 | 935.65 | 139.32 | -4.45 | -4.46 | 10.14 | -27.21 | -37.68 |
| 21Q4 (9) | 0.83 | -0.47 | -3.7 | 176.46 | -6.26 | 0.62 | 19.92 | 39.69 | 231.45 | 0.53 | -49.12 | -84.54 | 145.81 | 6.57 | 4.34 | 13.93 | 5.93 | 1.38 |
| 21Q3 (8) | 0.83 | 0.1 | -3.19 | 188.24 | 24.23 | 26.56 | 14.26 | 3.26 | 159.27 | 1.05 | -5.57 | -90.7 | 136.82 | -6.87 | -9.28 | 13.15 | -18.98 | -6.67 |
| 21Q2 (7) | 0.83 | -1.08 | -2.74 | 151.53 | -2.14 | 8.13 | 13.81 | -25.79 | 790.97 | 1.11 | 50.61 | -98.24 | 146.91 | 0.75 | -8.05 | 16.23 | -0.25 | 16.93 |
| 21Q1 (6) | 0.84 | -2.28 | 0.77 | 154.84 | -11.71 | 14.76 | 18.61 | 209.65 | 1419.86 | 0.73 | -78.64 | -55.47 | 145.82 | 4.35 | -13.83 | 16.27 | 18.41 | -11.14 |
| 20Q4 (5) | 0.86 | 0.06 | 6.37 | 175.37 | 17.91 | 68.11 | 6.01 | 9.27 | -75.23 | 3.44 | -69.38 | 108.47 | 139.74 | -7.35 | -26.34 | 13.74 | -2.48 | -50.96 |
| 20Q3 (4) | 0.86 | 0.56 | 0.0 | 148.73 | 6.13 | 0.0 | 5.50 | 254.84 | 0.0 | 11.23 | -82.18 | 0.0 | 150.82 | -5.61 | 0.0 | 14.09 | 1.51 | 0.0 |
| 20Q2 (3) | 0.86 | 2.49 | 0.0 | 140.14 | 3.87 | 0.0 | 1.55 | 209.93 | 0.0 | 63.05 | 3720.79 | 0.0 | 159.78 | -5.58 | 0.0 | 13.88 | -24.19 | 0.0 |
| 20Q1 (2) | 0.84 | 3.15 | 0.0 | 134.92 | 29.33 | 0.0 | -1.41 | -105.81 | 0.0 | 1.65 | 0.0 | 0.0 | 169.23 | -10.79 | 0.0 | 18.31 | -34.65 | 0.0 |
| 19Q4 (1) | 0.81 | 0.0 | 0.0 | 104.32 | 0.0 | 0.0 | 24.26 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | 189.70 | 0.0 | 0.0 | 28.02 | 0.0 | 0.0 |
