- 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) | 0.41 | -8.43 | 49.51 | -21.67 | 211.95 | -13.48 | 13.33 | 52.34 | 0.60 | -6.22 | 187.61 | 6.29 | 76.43 | 1.37 |
| 2022 (9) | 0.44 | -9.14 | 63.21 | -17.7 | 244.98 | -6.93 | 8.75 | -65.97 | 0.64 | 791.8 | 176.51 | 9.84 | 75.40 | 8.58 |
| 2021 (8) | 0.49 | 22.55 | 76.8 | 81.0 | 263.21 | 36.89 | 25.71 | 55.07 | 0.07 | 0 | 160.70 | -14.59 | 69.44 | -14.63 |
| 2020 (7) | 0.40 | 4.0 | 42.43 | 7.28 | 192.28 | 14.9 | 16.58 | 153.13 | 0.00 | 0 | 188.16 | -3.36 | 81.34 | -10.25 |
| 2019 (6) | 0.38 | -1.14 | 39.55 | -9.46 | 167.35 | -9.59 | 6.55 | 11.21 | 0.00 | 0 | 194.70 | -0.32 | 90.63 | -7.68 |
| 2018 (5) | 0.39 | 8.12 | 43.68 | 23.04 | 185.11 | 7.21 | 5.89 | -55.04 | 0.00 | 0 | 195.33 | -7.63 | 98.17 | -6.25 |
| 2017 (4) | 0.36 | 22.71 | 35.5 | 153.03 | 172.66 | 4.69 | 13.10 | -60.54 | 0.00 | 0 | 211.47 | -30.44 | 104.72 | -31.74 |
| 2016 (3) | 0.29 | -6.56 | 14.03 | -14.92 | 164.93 | 0.1 | 33.20 | 70.61 | 0.00 | 0 | 304.02 | 9.58 | 153.41 | 17.51 |
| 2015 (2) | 0.31 | -20.87 | 16.49 | -51.1 | 164.77 | -19.35 | 19.46 | 122.15 | 0.00 | 0 | 277.44 | 33.61 | 130.55 | 12.26 |
| 2014 (1) | 0.39 | 2.57 | 33.72 | 0.63 | 204.31 | 3.28 | 8.76 | -22.06 | 0.00 | 0 | 207.65 | -3.49 | 116.29 | 36.81 |
| 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) | 0.44 | -4.85 | 1.89 | 52.69 | -4.69 | -6.89 | 16.15 | 9.12 | 22.81 | 2.67 | 34.85 | 32.25 | 179.88 | 9.14 | 1.54 | 70.21 | 7.77 | -11.42 |
| 24Q2 (19) | 0.46 | 1.26 | 7.92 | 55.28 | 9.38 | 12.72 | 14.80 | 3.21 | 17.83 | 1.98 | -26.88 | 18.44 | 164.82 | -1.1 | -7.75 | 65.15 | -3.65 | -6.93 |
| 24Q1 (18) | 0.45 | 11.43 | 6.12 | 50.54 | 2.08 | 0.32 | 14.34 | -13.46 | 26.46 | 2.71 | 32.32 | 55.16 | 166.66 | -11.17 | -7.06 | 67.62 | -11.53 | -7.92 |
| 23Q4 (17) | 0.41 | -5.1 | -8.43 | 49.51 | -12.51 | -21.67 | 16.57 | 26.01 | 137.73 | 2.05 | 1.37 | -40.79 | 187.61 | 5.9 | 6.29 | 76.43 | -3.57 | 1.37 |
| 23Q3 (16) | 0.43 | 0.78 | -10.24 | 56.59 | 15.4 | -20.75 | 13.15 | 4.7 | 275.71 | 2.02 | 20.77 | -27.32 | 177.16 | -0.85 | 8.16 | 79.26 | 13.23 | 23.19 |
| 23Q2 (15) | 0.42 | -0.42 | -15.64 | 49.04 | -2.66 | -39.64 | 12.56 | 10.76 | -10.73 | 1.67 | -4.21 | 134.86 | 178.67 | -0.36 | 14.74 | 70.00 | -4.68 | 10.92 |
| 23Q1 (14) | 0.43 | -3.86 | -15.9 | 50.38 | -20.3 | -26.26 | 11.34 | 62.7 | -8.7 | 1.75 | -49.5 | 89.48 | 179.32 | 1.59 | 16.8 | 73.44 | -2.6 | 10.39 |
| 22Q4 (13) | 0.44 | -6.97 | -9.14 | 63.21 | -11.48 | -17.7 | 6.97 | 99.14 | -52.81 | 3.46 | 24.42 | 905.42 | 176.51 | 7.76 | 9.84 | 75.40 | 17.19 | 8.58 |
| 22Q3 (12) | 0.48 | -5.29 | -4.32 | 71.41 | -12.1 | -2.71 | 3.50 | -75.12 | -86.43 | 2.78 | 290.25 | 811.11 | 163.80 | 5.19 | 4.52 | 64.34 | 1.95 | -1.56 |
| 22Q2 (11) | 0.50 | -0.73 | 1.04 | 81.24 | 18.91 | 21.47 | 14.07 | 13.29 | -66.92 | 0.71 | -22.72 | 0 | 155.72 | 1.43 | 0.64 | 63.11 | -5.14 | -11.81 |
| 22Q1 (10) | 0.51 | 3.87 | 13.65 | 68.32 | -11.04 | 26.61 | 12.42 | -15.91 | -57.65 | 0.92 | 167.94 | 0 | 153.53 | -4.46 | -9.14 | 66.53 | -4.19 | -11.04 |
| 21Q4 (9) | 0.49 | -2.03 | 22.55 | 76.8 | 4.63 | 81.0 | 14.77 | -42.73 | -69.73 | 0.34 | 12.75 | 0 | 160.70 | 2.55 | -14.59 | 69.44 | 6.24 | -14.63 |
| 21Q3 (8) | 0.50 | 0.02 | 19.16 | 73.4 | 9.75 | 58.57 | 25.79 | -39.36 | 73.67 | 0.30 | 0 | 0 | 156.71 | 1.28 | -12.31 | 65.36 | -8.66 | -16.96 |
| 21Q2 (7) | 0.50 | 11.66 | 21.23 | 66.88 | 23.94 | 57.36 | 42.53 | 45.01 | 316.96 | 0.00 | 0 | 0 | 154.73 | -8.43 | -14.57 | 71.56 | -4.32 | -10.03 |
| 21Q1 (6) | 0.45 | 12.0 | 12.6 | 53.96 | 27.17 | 29.18 | 29.33 | -39.9 | 307.36 | 0.00 | 0 | 0 | 168.97 | -10.2 | -10.48 | 74.79 | -8.05 | -8.29 |
| 20Q4 (5) | 0.40 | -4.74 | 4.0 | 42.43 | -8.34 | 7.28 | 48.80 | 228.62 | 441.62 | 0.00 | 0 | 0 | 188.16 | 5.29 | -3.36 | 81.34 | 3.34 | -10.25 |
| 20Q3 (4) | 0.42 | 1.75 | 0.0 | 46.29 | 8.92 | 0.0 | 14.85 | 45.59 | 0.0 | 0.00 | 0 | 0.0 | 178.71 | -1.33 | 0.0 | 78.71 | -1.04 | 0.0 |
| 20Q2 (3) | 0.41 | 3.71 | 0.0 | 42.5 | 1.75 | 0.0 | 10.20 | 41.67 | 0.0 | 0.00 | 0 | 0.0 | 181.11 | -4.05 | 0.0 | 79.54 | -2.46 | 0.0 |
| 20Q1 (2) | 0.40 | 3.45 | 0.0 | 41.77 | 5.61 | 0.0 | 7.20 | -20.09 | 0.0 | 0.00 | 0 | 0.0 | 188.76 | -3.05 | 0.0 | 81.55 | -10.02 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | 39.55 | 0.0 | 0.0 | 9.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 194.70 | 0.0 | 0.0 | 90.63 | 0.0 | 0.0 |
