- 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) | 0.54 | -11.39 | 37.38 | -7.25 | 14.6 | -34.12 | 5.65 | 123.32 | 4.67 | -21.59 | 114.78 | 83.82 | 74.93 | 101.32 |
| 2022 (9) | 0.61 | 2.94 | 40.3 | 2.49 | 22.16 | 42.88 | 2.53 | 19.91 | 5.96 | -64.27 | 62.44 | -4.74 | 37.22 | -14.98 |
| 2021 (8) | 0.59 | 1.85 | 39.32 | 11.61 | 15.51 | 61.06 | 2.11 | 744.0 | 16.67 | 0 | 65.55 | 20.3 | 43.78 | 15.15 |
| 2020 (7) | 0.58 | 10.92 | 35.23 | 46.91 | 9.63 | -15.67 | 0.25 | 0 | 0.00 | 0 | 54.49 | -4.25 | 38.02 | 7.55 |
| 2019 (6) | 0.53 | -3.89 | 23.98 | -2.72 | 11.42 | -19.18 | -1.74 | 0 | 0.00 | 0 | 56.91 | -2.38 | 35.35 | 1.96 |
| 2018 (5) | 0.55 | 6.99 | 24.65 | 4.54 | 14.13 | 11.26 | -2.26 | 0 | 0.00 | 0 | 58.30 | -16.84 | 34.67 | 0.06 |
| 2017 (4) | 0.51 | 17.09 | 23.58 | 20.55 | 12.7 | 12.59 | -4.39 | 0 | 0.00 | 0 | 70.11 | 16.48 | 34.65 | -25.36 |
| 2016 (3) | 0.44 | 13.41 | 19.56 | 19.27 | 11.28 | -9.54 | -3.40 | 0 | 0.00 | 0 | 60.19 | -41.16 | 46.42 | -45.82 |
| 2015 (2) | 0.39 | 27.06 | 16.4 | 73.18 | 12.47 | -16.25 | 8.05 | 0 | 0.00 | 0 | 102.29 | -1.53 | 85.67 | 23.94 |
| 2014 (1) | 0.30 | 80.17 | 9.47 | 228.82 | 14.89 | 14.8 | -20.53 | 0 | 0.00 | 0 | 103.88 | -46.86 | 69.12 | -41.67 |
| 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) | 0.54 | -2.14 | -3.45 | 38.36 | 5.01 | 3.09 | 2.33 | -26.03 | -20.75 | 64.13 | 10.85 | 35.11 | 104.62 | -0.08 | -6.73 | 73.62 | -0.03 | 3.18 |
| 24Q2 (19) | 0.55 | 1.4 | -3.21 | 36.53 | -1.24 | -2.92 | 3.15 | 221.43 | -79.25 | 57.85 | 21.89 | 879.55 | 104.70 | -5.65 | -2.48 | 73.64 | 0.2 | 5.58 |
| 24Q1 (18) | 0.54 | 0.24 | -7.01 | 36.99 | -1.04 | -0.35 | 0.98 | -9.26 | -71.26 | 47.47 | 0.0 | 350.29 | 110.97 | -3.32 | 75.03 | 73.49 | -1.92 | 91.58 |
| 23Q4 (17) | 0.54 | -2.93 | -11.39 | 37.38 | 0.46 | -7.25 | 1.08 | -63.27 | -51.57 | 47.47 | 0.0 | 85.02 | 114.78 | 2.33 | 83.82 | 74.93 | 5.02 | 101.32 |
| 23Q3 (16) | 0.56 | -1.9 | -11.93 | 37.21 | -1.12 | -7.8 | 2.94 | -80.63 | -5.16 | 47.47 | 703.67 | 252.6 | 112.17 | 4.48 | 94.94 | 71.35 | 2.29 | 118.13 |
| 23Q2 (15) | 0.57 | -2.58 | -8.38 | 37.63 | 1.37 | -3.31 | 15.18 | 345.16 | 368.52 | 5.91 | -43.97 | -73.84 | 107.36 | 69.34 | 89.11 | 69.75 | 81.83 | 117.15 |
| 23Q1 (14) | 0.58 | -4.48 | -2.53 | 37.12 | -7.89 | -6.52 | 3.41 | 52.91 | 186.55 | 10.54 | -58.91 | -95.48 | 63.40 | 1.54 | 3.8 | 38.36 | 3.06 | 3.31 |
| 22Q4 (13) | 0.61 | -3.53 | 2.94 | 40.3 | -0.15 | 2.49 | 2.23 | -28.06 | 48.67 | 25.65 | 90.57 | 94.24 | 62.44 | 8.52 | -4.74 | 37.22 | 13.79 | -14.98 |
| 22Q3 (12) | 0.63 | 2.06 | 8.4 | 40.36 | 3.7 | 6.52 | 3.10 | -4.32 | -34.04 | 13.46 | -40.38 | 1.92 | 57.54 | 1.36 | -5.95 | 32.71 | 1.84 | -24.12 |
| 22Q2 (11) | 0.62 | 3.63 | 8.93 | 38.92 | -1.99 | 5.39 | 3.24 | 172.27 | 55.77 | 22.58 | -90.32 | -51.61 | 56.77 | -7.06 | -5.19 | 32.12 | -13.49 | -24.85 |
| 22Q1 (10) | 0.60 | 0.89 | 3.81 | 39.71 | 0.99 | 13.46 | 1.19 | -20.67 | 2280.0 | 233.33 | 1666.67 | 0 | 61.08 | -6.82 | 9.46 | 37.13 | -15.19 | -2.19 |
| 21Q4 (9) | 0.59 | 1.59 | 1.85 | 39.32 | 3.77 | 11.61 | 1.50 | -68.09 | 7400.0 | 13.21 | 0.0 | 0 | 65.55 | 7.14 | 20.3 | 43.78 | 1.55 | 15.15 |
| 21Q3 (8) | 0.59 | 2.56 | 4.42 | 37.89 | 2.6 | 36.44 | 4.70 | 125.96 | -49.08 | 13.21 | -71.7 | 0 | 61.18 | 2.17 | -2.64 | 43.11 | 0.87 | -4.05 |
| 21Q2 (7) | 0.57 | -1.25 | 6.53 | 36.93 | 5.51 | 54.13 | 2.08 | 4060.0 | 226.83 | 46.67 | 0 | 0 | 59.88 | 7.31 | 7.29 | 42.74 | 12.59 | 10.44 |
| 21Q1 (6) | 0.58 | -1.01 | 5.3 | 35.0 | -0.65 | 44.81 | 0.05 | 150.0 | 100.91 | 0.00 | 0 | 0 | 55.80 | 2.4 | 8.01 | 37.96 | -0.16 | 16.66 |
| 20Q4 (5) | 0.58 | 4.16 | 10.92 | 35.23 | 26.86 | 46.91 | 0.02 | -99.78 | 100.47 | 0.00 | 0 | 0 | 54.49 | -13.29 | -4.25 | 38.02 | -15.38 | 7.55 |
| 20Q3 (4) | 0.56 | 4.63 | 0.0 | 27.77 | 15.9 | 0.0 | 9.23 | 662.8 | 0.0 | 0.00 | 0 | 0.0 | 62.84 | 12.6 | 0.0 | 44.93 | 16.1 | 0.0 |
| 20Q2 (3) | 0.54 | -2.39 | 0.0 | 23.96 | -0.87 | 0.0 | -1.64 | 70.13 | 0.0 | 0.00 | 0 | 0.0 | 55.81 | 8.03 | 0.0 | 38.70 | 18.93 | 0.0 |
| 20Q1 (2) | 0.55 | 4.27 | 0.0 | 24.17 | 0.79 | 0.0 | -5.49 | -27.67 | 0.0 | 0.00 | 0 | 0.0 | 51.66 | -9.23 | 0.0 | 32.54 | -7.95 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 23.98 | 0.0 | 0.0 | -4.30 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 56.91 | 0.0 | 0.0 | 35.35 | 0.0 | 0.0 |
