- 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) | 0.58 | -2.59 | 5.08 | -38.05 | 84.61 | -23.43 | 5.28 | -36.0 | 0.09 | 111.81 | 428.48 | 15.3 | 247.11 | 26.44 |
| 2022 (9) | 0.60 | -5.39 | 8.2 | -63.83 | 110.5 | -6.44 | 8.25 | -33.2 | 0.04 | -94.71 | 371.62 | 66.07 | 195.43 | 93.88 |
| 2021 (8) | 0.63 | 2.71 | 22.67 | -49.58 | 118.1 | 46.62 | 12.35 | 196.16 | 0.81 | -92.76 | 223.77 | 31.08 | 100.80 | 28.97 |
| 2020 (7) | 0.62 | 1.79 | 44.96 | -2.68 | 80.55 | -13.7 | 4.17 | -27.35 | 11.16 | 81.39 | 170.71 | -10.8 | 78.16 | -8.64 |
| 2019 (6) | 0.60 | 1.02 | 46.2 | 16.49 | 93.34 | -5.14 | 5.74 | -23.57 | 6.15 | 19.8 | 191.38 | -1.0 | 85.55 | -4.23 |
| 2018 (5) | 0.60 | -1.82 | 39.66 | -0.3 | 98.4 | 9.37 | 7.51 | 55.81 | 5.14 | 37.25 | 193.31 | 39.21 | 89.33 | 14.54 |
| 2017 (4) | 0.61 | -2.15 | 39.78 | -9.98 | 89.97 | 4.4 | 4.82 | 5.7 | 3.74 | 227.14 | 138.86 | 14.36 | 77.99 | 11.08 |
| 2016 (3) | 0.62 | -2.18 | 44.19 | -9.83 | 86.18 | 0.67 | 4.56 | 25.97 | 1.14 | -50.54 | 121.42 | 0.96 | 70.21 | 4.17 |
| 2015 (2) | 0.64 | 4.6 | 49.01 | 13.5 | 85.61 | -6.71 | 3.62 | 13.84 | 2.31 | -8.53 | 120.27 | -2.59 | 67.40 | 17.81 |
| 2014 (1) | 0.61 | -1.22 | 43.18 | -5.93 | 91.77 | 9.28 | 3.18 | -10.67 | 2.53 | 0 | 123.47 | 1.01 | 57.21 | -1.79 |
| 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) | 0.57 | -3.05 | -3.1 | 17.4 | -2.47 | 170.19 | 4.48 | -50.33 | -5.49 | 0.42 | 220.23 | -48.09 | 248.84 | 8.64 | -38.72 | 124.18 | -2.6 | -45.38 |
| 24Q2 (19) | 0.59 | -1.25 | -2.33 | 17.84 | -9.76 | 173.62 | 9.02 | 62.82 | 170.87 | 0.13 | -60.16 | -82.91 | 229.04 | 1.34 | -38.15 | 127.50 | 1.01 | -38.84 |
| 24Q1 (18) | 0.60 | 2.64 | -2.45 | 19.77 | 289.17 | 140.8 | 5.54 | -33.73 | 10.8 | 0.33 | 81.18 | -4.69 | 226.01 | -47.25 | -35.55 | 126.22 | -48.92 | -34.54 |
| 23Q4 (17) | 0.58 | -1.39 | -2.59 | 5.08 | -21.12 | -38.05 | 8.36 | 76.37 | 35.06 | 0.18 | -77.54 | -17.32 | 428.48 | 5.52 | 15.3 | 247.11 | 8.69 | 26.44 |
| 23Q3 (16) | 0.59 | -2.28 | -2.67 | 6.44 | -1.23 | -29.15 | 4.74 | 42.34 | -42.89 | 0.81 | 5.46 | 296.77 | 406.05 | 9.64 | 20.14 | 227.36 | 9.06 | 50.78 |
| 23Q2 (15) | 0.60 | -1.37 | -2.88 | 6.52 | -20.58 | -41.47 | 3.33 | -33.4 | -64.19 | 0.76 | 122.13 | 566.99 | 370.34 | 5.61 | 21.55 | 208.48 | 8.12 | 65.33 |
| 23Q1 (14) | 0.61 | 2.49 | -4.2 | 8.21 | 0.12 | -19.51 | 5.00 | -19.22 | -47.42 | 0.34 | 57.16 | 772.13 | 350.67 | -5.64 | 29.93 | 192.82 | -1.34 | 47.95 |
| 22Q4 (13) | 0.60 | -1.47 | -5.39 | 8.2 | -9.79 | -63.83 | 6.19 | -25.42 | -36.32 | 0.22 | 7.77 | -94.61 | 371.62 | 9.95 | 66.07 | 195.43 | 29.6 | 93.88 |
| 22Q3 (12) | 0.61 | -2.49 | -3.94 | 9.09 | -18.4 | -83.23 | 8.30 | -10.75 | -45.25 | 0.20 | 77.28 | -98.29 | 337.98 | 10.93 | 81.89 | 150.79 | 19.58 | 57.98 |
| 22Q2 (11) | 0.62 | -2.72 | -1.44 | 11.14 | 9.22 | -78.61 | 9.30 | -2.21 | -39.61 | 0.11 | 190.45 | -99.08 | 304.68 | 12.89 | 58.09 | 126.10 | -3.25 | 34.58 |
| 22Q1 (10) | 0.64 | 1.22 | 1.43 | 10.2 | -55.01 | -78.27 | 9.51 | -2.16 | -2.56 | 0.04 | -99.03 | -99.79 | 269.89 | 20.61 | 59.1 | 130.33 | 29.3 | 68.67 |
| 21Q4 (9) | 0.63 | 0.05 | 2.71 | 22.67 | -58.17 | -49.58 | 9.72 | -35.88 | 56.77 | 4.07 | -65.87 | -85.02 | 223.77 | 20.42 | 31.08 | 100.80 | 5.61 | 28.97 |
| 21Q3 (8) | 0.63 | 0.05 | 0.96 | 54.2 | 4.05 | 15.47 | 15.16 | -1.56 | 366.46 | 11.92 | -4.28 | -86.59 | 185.82 | -3.59 | 5.58 | 95.45 | 1.87 | 22.25 |
| 21Q2 (7) | 0.63 | 0.11 | -0.66 | 52.09 | 10.97 | 12.58 | 15.40 | 57.79 | 177.98 | 12.45 | -34.06 | -54.26 | 192.73 | 13.61 | 14.14 | 93.70 | 21.26 | 22.15 |
| 21Q1 (6) | 0.63 | 2.5 | -2.88 | 46.94 | 4.4 | -1.16 | 9.76 | 57.42 | 388.0 | 18.88 | -30.46 | -98.38 | 169.64 | -0.63 | 3.94 | 77.27 | -1.14 | 4.74 |
| 20Q4 (5) | 0.62 | -1.66 | 1.79 | 44.96 | -4.22 | -2.68 | 6.20 | 90.77 | 35.08 | 27.15 | -69.46 | -21.78 | 170.71 | -3.01 | -10.8 | 78.16 | 0.1 | -8.64 |
| 20Q3 (4) | 0.63 | -1.56 | 0.0 | 46.94 | 1.45 | 0.0 | 3.25 | -41.34 | 0.0 | 88.89 | 226.58 | 0.0 | 176.00 | 4.23 | 0.0 | 78.08 | 1.79 | 0.0 |
| 20Q2 (3) | 0.64 | -2.12 | 0.0 | 46.27 | -2.57 | 0.0 | 5.54 | 177.0 | 0.0 | 27.22 | -97.66 | 0.0 | 168.86 | 3.46 | 0.0 | 76.71 | 3.99 | 0.0 |
| 20Q1 (2) | 0.65 | 7.43 | 0.0 | 47.49 | 2.79 | 0.0 | 2.00 | -56.43 | 0.0 | 1164.50 | 3255.26 | 0.0 | 163.21 | -14.72 | 0.0 | 73.77 | -13.77 | 0.0 |
| 19Q4 (1) | 0.60 | 0.0 | 0.0 | 46.2 | 0.0 | 0.0 | 4.59 | 0.0 | 0.0 | 34.71 | 0.0 | 0.0 | 191.38 | 0.0 | 0.0 | 85.55 | 0.0 | 0.0 |
