- 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) | 0.63 | 3.13 | 38.97 | 0.1 | 188.39 | -2.71 | 9.52 | -18.0 | 0.93 | -44.19 | 126.33 | -8.43 | 17.82 | -54.51 |
| 2022 (9) | 0.61 | -3.25 | 38.93 | 4.43 | 193.64 | 21.24 | 11.61 | -48.97 | 1.67 | 174.67 | 137.96 | 8.41 | 39.17 | 39.99 |
| 2021 (8) | 0.63 | -6.87 | 37.28 | -15.29 | 159.71 | 20.61 | 22.75 | 18.37 | 0.61 | 27.73 | 127.26 | 6.96 | 27.98 | 27.36 |
| 2020 (7) | 0.67 | -4.14 | 44.01 | -10.33 | 132.42 | -20.74 | 19.22 | 498.75 | 0.48 | -81.22 | 118.98 | 8.46 | 21.97 | 4.97 |
| 2019 (6) | 0.70 | -6.38 | 49.08 | -27.02 | 167.06 | -17.95 | 3.21 | 23.46 | 2.53 | -25.32 | 109.70 | 2.28 | 20.93 | -27.43 |
| 2018 (5) | 0.75 | 5.57 | 67.25 | 22.85 | 203.61 | 23.37 | 2.60 | 14.54 | 3.39 | -38.98 | 107.25 | -0.76 | 28.84 | -28.95 |
| 2017 (4) | 0.71 | -0.55 | 54.74 | -14.78 | 165.04 | -3.52 | 2.27 | -17.45 | 5.56 | 33.33 | 108.07 | -1.44 | 40.59 | -3.86 |
| 2016 (3) | 0.71 | 1.0 | 64.23 | 6.29 | 171.07 | 9.24 | 2.75 | -36.64 | 4.17 | 260.42 | 109.65 | 2.05 | 42.22 | 3.79 |
| 2015 (2) | 0.71 | 5.74 | 60.43 | 28.0 | 156.6 | -9.39 | 4.34 | -27.79 | 1.16 | 48.55 | 107.45 | -4.77 | 40.68 | 6.08 |
| 2014 (1) | 0.67 | -2.03 | 47.21 | 8.95 | 172.83 | -11.68 | 6.01 | -44.61 | 0.78 | 0 | 112.83 | 1.32 | 38.35 | -5.59 |
| 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) | 0.65 | -0.78 | 5.2 | 42.93 | 8.46 | 17.14 | 9.36 | 16.85 | 3.77 | 3.44 | -5.71 | -8.28 | 124.08 | 1.07 | -2.86 | 25.75 | 12.99 | 35.46 |
| 24Q2 (19) | 0.66 | 1.53 | 4.7 | 39.58 | -17.47 | 0.61 | 8.01 | -0.87 | -15.33 | 3.65 | -13.7 | -44.73 | 122.77 | -1.35 | -6.27 | 22.79 | 19.76 | -17.16 |
| 24Q1 (18) | 0.65 | 3.08 | 9.17 | 47.96 | 23.07 | 43.89 | 8.08 | -30.28 | 2.15 | 4.23 | 55.93 | -48.66 | 124.45 | -1.49 | -9.25 | 19.03 | 6.79 | -39.99 |
| 23Q4 (17) | 0.63 | 1.29 | 3.13 | 38.97 | 6.33 | 0.1 | 11.59 | 28.49 | 8.83 | 2.71 | -27.72 | -59.27 | 126.33 | -1.1 | -8.43 | 17.82 | -6.26 | -54.51 |
| 23Q3 (16) | 0.62 | -1.25 | -7.65 | 36.65 | -6.84 | -37.3 | 9.02 | -4.65 | -5.85 | 3.75 | -43.18 | 80.09 | 127.73 | -2.48 | 7.04 | 19.01 | -30.9 | -45.55 |
| 23Q2 (15) | 0.63 | 5.87 | -7.04 | 39.34 | 18.03 | -23.27 | 9.46 | 19.6 | -21.1 | 6.60 | -19.83 | 131.12 | 130.98 | -4.48 | 10.82 | 27.51 | -13.25 | 27.83 |
| 23Q1 (14) | 0.59 | -2.62 | -5.95 | 33.33 | -14.38 | -18.29 | 7.91 | -25.73 | -58.32 | 8.24 | 23.71 | 199.28 | 137.13 | -0.6 | 9.77 | 31.71 | -19.05 | 14.89 |
| 22Q4 (13) | 0.61 | -9.3 | -3.25 | 38.93 | -33.4 | 4.43 | 10.65 | 11.17 | -71.2 | 6.66 | 219.6 | 357.21 | 137.96 | 15.61 | 8.41 | 39.17 | 12.2 | 39.99 |
| 22Q3 (12) | 0.67 | -0.59 | 0.06 | 58.45 | 14.0 | 32.87 | 9.58 | -20.1 | -62.07 | 2.08 | -27.08 | -13.19 | 119.33 | 0.96 | -1.64 | 34.91 | 62.22 | 37.28 |
| 22Q2 (11) | 0.67 | 7.11 | 1.07 | 51.27 | 25.69 | 52.82 | 11.99 | -36.83 | -23.82 | 2.86 | 3.81 | -16.19 | 118.19 | -5.39 | -2.4 | 21.52 | -22.03 | -16.69 |
| 22Q1 (10) | 0.63 | 0.18 | -4.51 | 40.79 | 9.42 | -7.94 | 18.98 | -48.67 | 46.22 | 2.75 | 88.99 | -30.28 | 124.92 | -1.84 | 0.6 | 27.60 | -1.36 | 12.61 |
| 21Q4 (9) | 0.63 | -6.19 | -6.87 | 37.28 | -15.25 | -15.29 | 36.98 | 46.4 | 19.56 | 1.46 | -39.32 | 0.49 | 127.26 | 4.9 | 6.96 | 27.98 | 10.03 | 27.36 |
| 21Q3 (8) | 0.67 | 0.41 | -3.49 | 43.99 | 31.12 | -1.57 | 25.26 | 60.48 | 82.51 | 2.40 | -29.6 | -15.2 | 121.32 | 0.18 | 5.55 | 25.43 | -1.55 | 23.39 |
| 21Q2 (7) | 0.67 | 1.2 | -5.34 | 33.55 | -24.28 | -27.93 | 15.74 | 21.26 | -49.66 | 3.41 | -13.64 | 214.77 | 121.10 | -2.47 | 6.99 | 25.83 | 5.39 | -12.88 |
| 21Q1 (6) | 0.66 | -2.3 | -7.3 | 44.31 | 0.68 | -3.92 | 12.98 | -58.03 | 173.26 | 3.95 | 172.37 | -47.37 | 124.17 | 4.36 | 14.62 | 24.51 | 11.56 | 16.38 |
| 20Q4 (5) | 0.67 | -2.79 | -4.14 | 44.01 | -1.52 | -10.33 | 30.93 | 123.48 | 754.42 | 1.45 | -48.79 | -71.01 | 118.98 | 3.51 | 8.46 | 21.97 | 6.6 | 4.97 |
| 20Q3 (4) | 0.69 | -1.52 | 0.0 | 44.69 | -4.0 | 0.0 | 13.84 | -55.74 | 0.0 | 2.83 | 161.32 | 0.0 | 114.94 | 1.55 | 0.0 | 20.61 | -30.49 | 0.0 |
| 20Q2 (3) | 0.70 | -0.89 | 0.0 | 46.55 | 0.93 | 0.0 | 31.27 | 558.32 | 0.0 | 1.08 | -85.56 | 0.0 | 113.19 | 4.49 | 0.0 | 29.65 | 40.79 | 0.0 |
| 20Q1 (2) | 0.71 | 1.02 | 0.0 | 46.12 | -6.03 | 0.0 | 4.75 | 31.22 | 0.0 | 7.50 | 50.0 | 0.0 | 108.33 | -1.25 | 0.0 | 21.06 | 0.62 | 0.0 |
| 19Q4 (1) | 0.70 | 0.0 | 0.0 | 49.08 | 0.0 | 0.0 | 3.62 | 0.0 | 0.0 | 5.00 | 0.0 | 0.0 | 109.70 | 0.0 | 0.0 | 20.93 | 0.0 | 0.0 |
