- 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) | 0.45 | -9.41 | 428.91 | -18.81 | 1012.57 | -11.29 | 9.29 | -44.64 | 4.29 | 77.98 | 294.35 | 2.29 | 78.49 | 17.94 |
| 2022 (9) | 0.50 | -1.12 | 528.27 | 33.57 | 1141.49 | 17.82 | 16.78 | 29.98 | 2.41 | -10.39 | 287.75 | -23.43 | 66.55 | -42.78 |
| 2021 (8) | 0.50 | -19.63 | 395.49 | -17.51 | 968.86 | 63.56 | 12.91 | 1258.95 | 2.69 | -87.56 | 375.79 | 29.22 | 116.31 | 66.44 |
| 2020 (7) | 0.62 | -5.01 | 479.43 | -14.82 | 592.35 | -23.93 | 0.95 | -64.15 | 21.62 | 0.0 | 290.82 | -10.39 | 69.88 | -9.41 |
| 2019 (6) | 0.66 | 20.4 | 562.82 | 23.29 | 778.74 | -6.97 | 2.65 | -64.57 | 21.62 | 272.81 | 324.55 | -22.69 | 77.14 | -37.16 |
| 2018 (5) | 0.55 | -22.56 | 456.51 | 25.45 | 837.11 | 29.94 | 7.48 | 89.37 | 5.80 | -76.56 | 419.82 | 16.92 | 122.75 | 56.91 |
| 2017 (4) | 0.70 | 5.63 | 363.91 | 31.64 | 644.25 | 34.92 | 3.95 | 59.92 | 24.73 | -33.87 | 359.06 | 18.78 | 78.23 | 15.88 |
| 2016 (3) | 0.67 | -0.86 | 276.44 | -4.53 | 477.49 | -5.78 | 2.47 | 94.49 | 37.40 | 369.6 | 302.29 | 14.2 | 67.51 | 47.34 |
| 2015 (2) | 0.67 | 5.39 | 289.55 | 13.46 | 506.79 | -0.26 | 1.27 | -79.45 | 7.96 | 0.0 | 264.71 | -2.16 | 45.82 | -1.16 |
| 2014 (1) | 0.64 | 1.03 | 255.21 | 16.05 | 508.12 | 31.61 | 6.18 | 228.72 | 7.96 | 0 | 270.55 | -13.97 | 46.36 | -15.49 |
| 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) | 0.43 | -1.54 | -7.21 | 401.11 | 3.47 | -19.64 | 3.91 | -48.14 | -60.39 | 75.47 | 204.95 | 245.15 | 292.94 | 1.47 | -0.26 | 82.41 | -5.53 | -4.45 |
| 24Q2 (19) | 0.44 | 2.91 | -11.75 | 387.66 | -5.6 | -21.41 | 7.54 | -15.09 | -37.27 | 24.75 | 16.22 | 33.01 | 288.70 | -9.33 | 2.45 | 87.23 | -6.19 | 7.4 |
| 24Q1 (18) | 0.43 | -4.34 | -11.61 | 410.67 | -4.25 | -22.76 | 8.88 | 105.08 | -9.11 | 21.29 | -57.73 | 29.14 | 318.41 | 8.17 | -3.99 | 92.99 | 18.47 | -2.31 |
| 23Q4 (17) | 0.45 | -4.27 | -9.41 | 428.91 | -14.07 | -18.81 | 4.33 | -56.13 | 25.87 | 50.38 | 130.39 | -15.71 | 294.35 | 0.22 | 2.29 | 78.49 | -9.0 | 17.94 |
| 23Q3 (16) | 0.47 | -6.35 | -5.43 | 499.15 | 1.2 | -4.52 | 9.87 | -17.89 | -15.93 | 21.87 | 17.52 | 20.05 | 293.70 | 4.23 | -7.55 | 86.25 | 6.19 | 2.73 |
| 23Q2 (15) | 0.50 | 3.07 | -1.75 | 493.25 | -7.23 | 6.74 | 12.02 | 23.03 | -58.22 | 18.61 | 12.84 | 261.45 | 281.79 | -15.03 | -4.58 | 81.22 | -14.68 | -14.34 |
| 23Q1 (14) | 0.49 | -1.96 | -2.16 | 531.67 | 0.64 | 24.22 | 9.77 | 184.01 | -59.99 | 16.49 | -72.41 | 163.59 | 331.63 | 15.25 | -2.9 | 95.19 | 43.04 | -17.61 |
| 22Q4 (13) | 0.50 | -0.06 | -1.12 | 528.27 | 1.05 | 33.57 | 3.44 | -70.7 | -76.29 | 59.77 | 228.15 | 558.31 | 287.75 | -9.43 | -23.43 | 66.55 | -20.74 | -42.78 |
| 22Q3 (12) | 0.50 | -2.71 | -16.08 | 522.78 | 13.13 | 11.13 | 11.74 | -59.19 | -27.4 | 18.21 | 253.83 | 280.88 | 317.70 | 7.58 | 67.45 | 83.96 | -11.45 | 19.99 |
| 22Q2 (11) | 0.51 | 2.64 | -12.74 | 462.12 | 7.97 | 5.23 | 28.77 | 17.81 | 128.51 | 5.15 | -17.71 | -2.27 | 295.32 | -13.53 | 59.5 | 94.82 | -17.93 | 46.83 |
| 22Q1 (10) | 0.50 | -0.92 | -17.17 | 428.02 | 8.23 | -6.14 | 24.42 | 68.3 | 192.46 | 6.26 | -31.1 | -70.36 | 341.54 | -9.11 | -0.83 | 115.54 | -0.66 | 13.1 |
| 21Q4 (9) | 0.50 | -15.19 | -19.63 | 395.49 | -15.93 | -17.51 | 14.51 | -10.27 | 420.07 | 9.08 | 89.86 | -85.46 | 375.79 | 98.07 | 29.22 | 116.31 | 66.23 | 66.44 |
| 21Q3 (8) | 0.59 | 1.16 | -16.53 | 470.43 | 7.12 | -20.3 | 16.17 | 28.44 | 1330.97 | 4.78 | -9.21 | 0 | 189.73 | 2.47 | -28.85 | 69.97 | 8.35 | 6.61 |
| 21Q2 (7) | 0.58 | -2.57 | -16.2 | 439.15 | -3.7 | -24.05 | 12.59 | 50.78 | 1359.0 | 5.27 | -75.04 | 0 | 185.15 | -46.24 | -34.71 | 64.58 | -36.79 | -5.32 |
| 21Q1 (6) | 0.60 | -3.87 | -9.17 | 456.04 | -4.88 | -19.5 | 8.35 | 199.28 | 859.77 | 21.11 | -66.19 | 0 | 344.39 | 18.42 | 4.61 | 102.16 | 46.19 | 26.59 |
| 20Q4 (5) | 0.62 | -11.91 | -3.86 | 479.43 | -18.78 | -14.82 | 2.79 | 146.9 | 3387.5 | 62.44 | 0 | 0 | 290.82 | 9.06 | -10.74 | 69.88 | 6.48 | -10.89 |
| 20Q3 (4) | 0.71 | 1.56 | 0.0 | 590.27 | 2.08 | 0.0 | 1.13 | 213.0 | 0.0 | 0.00 | 0 | 0.0 | 266.67 | -5.96 | 0.0 | 65.63 | -3.78 | 0.0 |
| 20Q2 (3) | 0.70 | 5.61 | 0.0 | 578.24 | 2.07 | 0.0 | -1.00 | -214.94 | 0.0 | 0.00 | 0 | 0.0 | 283.57 | -13.86 | 0.0 | 68.21 | -15.48 | 0.0 |
| 20Q1 (2) | 0.66 | 1.76 | 0.0 | 566.49 | 0.65 | 0.0 | 0.87 | 987.5 | 0.0 | 0.00 | 0 | 0.0 | 329.21 | 1.04 | 0.0 | 80.70 | 2.91 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | 562.82 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 325.83 | 0.0 | 0.0 | 78.42 | 0.0 | 0.0 |
