- 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) | 0.50 | 3.7 | 1921.13 | 4.12 | 3633.26 | -19.18 | 2.27 | -78.03 | 45.70 | 940.21 | 117.67 | -7.27 | 27.91 | -18.51 |
| 2022 (9) | 0.48 | 9.26 | 1845.14 | 62.89 | 4495.67 | -4.01 | 10.33 | -78.89 | 4.39 | 567.58 | 126.89 | -2.16 | 34.25 | -2.0 |
| 2021 (8) | 0.44 | -11.06 | 1132.76 | -17.47 | 4683.28 | 48.78 | 48.93 | 2197.18 | 0.66 | -99.04 | 129.69 | 24.18 | 34.95 | 11.7 |
| 2020 (7) | 0.49 | -1.93 | 1372.48 | -13.75 | 3147.83 | -14.05 | 2.13 | -57.99 | 68.66 | 959.53 | 104.44 | -3.39 | 31.29 | 15.12 |
| 2019 (6) | 0.50 | 2.01 | 1591.36 | 15.43 | 3662.41 | -8.59 | 5.07 | -52.12 | 6.48 | 224.63 | 108.11 | -3.65 | 27.18 | -10.03 |
| 2018 (5) | 0.49 | -2.21 | 1378.66 | -21.05 | 4006.65 | 15.46 | 10.59 | 45.27 | 2.00 | -60.14 | 112.21 | 7.25 | 30.21 | 13.49 |
| 2017 (4) | 0.50 | -1.87 | 1746.29 | -3.52 | 3470.12 | 18.41 | 7.29 | 8.16 | 5.01 | -24.91 | 104.62 | -8.01 | 26.62 | -10.34 |
| 2016 (3) | 0.51 | -2.77 | 1809.96 | -10.38 | 2930.56 | 2.81 | 6.74 | 90.93 | 6.67 | -52.86 | 113.73 | 13.07 | 29.69 | -4.29 |
| 2015 (2) | 0.53 | 3.37 | 2019.62 | 8.2 | 2850.54 | -22.22 | 3.53 | -58.67 | 14.15 | 193.72 | 100.58 | -10.85 | 31.02 | 1.44 |
| 2014 (1) | 0.51 | -4.1 | 1866.63 | -17.18 | 3665.11 | 5.37 | 8.54 | -2.62 | 4.82 | 0 | 112.82 | 2.64 | 30.58 | 6.92 |
| 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) | 0.51 | 0.71 | 2.87 | 2046.68 | 0.76 | 5.43 | 1.15 | -63.14 | -1.71 | 73.65 | 0.0 | 9.88 | 117.18 | -5.07 | 6.89 | 30.12 | -7.52 | 9.21 |
| 24Q2 (19) | 0.50 | 1.18 | 1.41 | 2031.26 | 0.15 | 6.25 | 3.12 | 19.54 | 5.05 | 73.65 | -42.85 | 9.88 | 123.44 | 4.22 | 16.96 | 32.57 | 10.82 | 22.67 |
| 24Q1 (18) | 0.50 | 0.65 | 5.36 | 2028.2 | 5.57 | 11.33 | 2.61 | -34.91 | 183.7 | 128.88 | 254.95 | 268.27 | 118.44 | 0.65 | 3.47 | 29.39 | 5.3 | 7.07 |
| 23Q4 (17) | 0.50 | 0.3 | 3.7 | 1921.13 | -1.04 | 4.12 | 4.01 | 242.74 | 157.2 | 36.31 | -45.83 | 3.76 | 117.67 | 7.33 | -7.27 | 27.91 | 1.2 | -18.51 |
| 23Q3 (16) | 0.49 | -0.72 | 0.57 | 1941.31 | 1.55 | -2.4 | 1.17 | -60.61 | -64.22 | 67.03 | 0.0 | 91.54 | 109.63 | 3.88 | -8.53 | 27.58 | 3.88 | -14.53 |
| 23Q2 (15) | 0.50 | 5.13 | -0.72 | 1911.7 | 4.94 | 40.02 | 2.97 | 222.83 | -90.08 | 67.03 | 91.54 | 1394.02 | 105.54 | -7.8 | -2.95 | 26.55 | -3.28 | -8.1 |
| 23Q1 (14) | 0.47 | -0.94 | 10.78 | 1821.72 | -1.27 | 57.53 | 0.92 | 113.12 | -97.43 | 34.99 | 0.0 | 834.51 | 114.47 | -9.79 | -14.38 | 27.45 | -19.85 | -20.34 |
| 22Q4 (13) | 0.48 | -2.73 | 9.26 | 1845.14 | -7.24 | 62.89 | -7.01 | -314.37 | -112.37 | 34.99 | 0.0 | 1404.37 | 126.89 | 5.87 | -2.16 | 34.25 | 6.14 | -2.0 |
| 22Q3 (12) | 0.49 | -1.99 | 8.07 | 1989.11 | 45.69 | 60.34 | 3.27 | -89.08 | -94.86 | 34.99 | 679.99 | 1469.61 | 119.85 | 10.21 | 1.72 | 32.27 | 11.7 | 14.27 |
| 22Q2 (11) | 0.50 | 17.31 | 6.09 | 1365.3 | 18.06 | 15.98 | 29.94 | -16.25 | -39.99 | 4.49 | 19.81 | 46.25 | 108.75 | -18.66 | -5.02 | 28.89 | -16.16 | -10.92 |
| 22Q1 (10) | 0.43 | -2.31 | -11.33 | 1156.41 | 2.09 | -13.69 | 35.75 | -36.89 | 26.01 | 3.74 | 60.98 | -33.36 | 133.69 | 3.08 | 23.7 | 34.46 | -1.4 | 8.64 |
| 21Q4 (9) | 0.44 | -3.78 | -11.06 | 1132.76 | -8.69 | -17.47 | 56.65 | -11.03 | 339.83 | 2.33 | 4.34 | -79.94 | 129.69 | 10.07 | 24.18 | 34.95 | 23.76 | 11.7 |
| 21Q3 (8) | 0.45 | -3.79 | -9.76 | 1240.57 | 5.39 | -20.67 | 63.67 | 27.62 | 3929.75 | 2.23 | -27.32 | 0 | 117.82 | 2.9 | 24.94 | 28.24 | -12.92 | 12.38 |
| 21Q2 (7) | 0.47 | -1.95 | -7.73 | 1177.16 | -12.14 | -24.05 | 49.89 | 75.85 | 5522.83 | 3.07 | -45.41 | 0 | 114.50 | 5.94 | 26.07 | 32.43 | 2.24 | 38.89 |
| 21Q1 (6) | 0.48 | -2.01 | -4.67 | 1339.76 | -2.38 | -14.57 | 28.37 | 120.26 | 1203.89 | 5.62 | -51.54 | 0 | 108.08 | 3.49 | 11.9 | 31.72 | 1.37 | 30.37 |
| 20Q4 (5) | 0.49 | -2.38 | -1.93 | 1372.48 | -12.23 | -13.75 | 12.88 | 715.19 | 12980.0 | 11.60 | 0 | 0 | 104.44 | 10.75 | -3.39 | 31.29 | 24.51 | 15.12 |
| 20Q3 (4) | 0.50 | -1.62 | 0.0 | 1563.8 | 0.89 | 0.0 | 1.58 | 271.74 | 0.0 | 0.00 | 0 | 0.0 | 94.30 | 3.83 | 0.0 | 25.13 | 7.62 | 0.0 |
| 20Q2 (3) | 0.51 | 1.31 | 0.0 | 1549.98 | -1.16 | 0.0 | -0.92 | 64.2 | 0.0 | 0.00 | 0 | 0.0 | 90.82 | -5.97 | 0.0 | 23.35 | -4.03 | 0.0 |
| 20Q1 (2) | 0.51 | 0.8 | 0.0 | 1568.24 | -1.45 | 0.0 | -2.57 | -2470.0 | 0.0 | 0.00 | 0 | 0.0 | 96.59 | -10.66 | 0.0 | 24.33 | -10.49 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 1591.36 | 0.0 | 0.0 | -0.10 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 108.11 | 0.0 | 0.0 | 27.18 | 0.0 | 0.0 |
