- 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) | 0.48 | 1.53 | 25.77 | 27.01 | 104.84 | -20.11 | 12.75 | -38.67 | 3.34 | 86.23 | 167.72 | -7.74 | 46.98 | -32.7 |
| 2022 (9) | 0.48 | 4.72 | 20.29 | 0.95 | 131.23 | -3.3 | 20.79 | -50.9 | 1.79 | 95.05 | 181.80 | -14.04 | 69.81 | 45.83 |
| 2021 (8) | 0.46 | -15.99 | 20.1 | 7.77 | 135.71 | 56.17 | 42.34 | 291.31 | 0.92 | -63.06 | 211.50 | 53.86 | 47.87 | 61.67 |
| 2020 (7) | 0.54 | -9.76 | 18.65 | -10.55 | 86.9 | -10.2 | 10.82 | 203.08 | 2.49 | -74.08 | 137.46 | 11.61 | 29.61 | 1.75 |
| 2019 (6) | 0.60 | -10.07 | 20.85 | -13.49 | 96.77 | -12.95 | 3.57 | -48.19 | 9.61 | 136.67 | 123.16 | 9.08 | 29.10 | 26.85 |
| 2018 (5) | 0.67 | -5.09 | 24.1 | -10.28 | 111.16 | 14.14 | 6.89 | -15.36 | 4.06 | 2.67 | 112.91 | 3.15 | 22.94 | 15.68 |
| 2017 (4) | 0.70 | -14.47 | 26.86 | -14.38 | 97.39 | 46.61 | 8.14 | 572.73 | 3.95 | -98.37 | 109.46 | 22.1 | 19.83 | -23.08 |
| 2016 (3) | 0.82 | -2.4 | 31.37 | -3.3 | 66.43 | 26.17 | 1.21 | 0 | 242.17 | 0 | 89.65 | 0.59 | 25.78 | -7.8 |
| 2015 (2) | 0.84 | 11.68 | 32.44 | -10.19 | 52.65 | -47.4 | -10.05 | 0 | 0.00 | 0 | 89.12 | 99.28 | 27.96 | 105.44 |
| 2014 (1) | 0.75 | 2.32 | 36.12 | 1.18 | 100.09 | -3.93 | -5.80 | 0 | 0.00 | 0 | 44.72 | -14.88 | 13.61 | 37.2 |
| 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) | 0.52 | 3.92 | 15.23 | 35.95 | 19.51 | 70.87 | 2.78 | -74.52 | 163.62 | 52.74 | 272.42 | 572.53 | 153.74 | -3.18 | -13.96 | 23.69 | -22.91 | -40.97 |
| 24Q2 (19) | 0.50 | 6.32 | 15.39 | 30.08 | 25.02 | 37.92 | 10.91 | -41.09 | -54.29 | 14.16 | 48.75 | 80.58 | 158.79 | -8.42 | -13.49 | 30.73 | -11.21 | -53.76 |
| 24Q1 (18) | 0.47 | -2.0 | 14.28 | 24.06 | -6.64 | 80.36 | 18.52 | 100.43 | -9.04 | 9.52 | -18.94 | 51.6 | 173.38 | 3.37 | -10.24 | 34.61 | -26.33 | -36.31 |
| 23Q4 (17) | 0.48 | 6.42 | 1.53 | 25.77 | 22.48 | 27.01 | 9.24 | 311.44 | 43.03 | 11.75 | 49.78 | -36.25 | 167.72 | -6.13 | -7.74 | 46.98 | 17.07 | -32.7 |
| 23Q3 (16) | 0.46 | 4.07 | -13.28 | 21.04 | -3.53 | -29.13 | -4.37 | -118.31 | -170.6 | 7.84 | 0.0 | -65.61 | 178.68 | -2.65 | 8.34 | 40.13 | -39.62 | 9.64 |
| 23Q2 (15) | 0.44 | 5.3 | -10.76 | 21.81 | 63.49 | 26.58 | 23.87 | 17.24 | -46.41 | 7.84 | 24.87 | 73.0 | 183.55 | -4.98 | -0.07 | 66.46 | 22.3 | 45.81 |
| 23Q1 (14) | 0.42 | -12.94 | -6.25 | 13.34 | -34.25 | -26.7 | 20.36 | 215.17 | -50.77 | 6.28 | -65.92 | 26.62 | 193.17 | 6.25 | -11.79 | 54.34 | -22.16 | -30.15 |
| 22Q4 (13) | 0.48 | -9.11 | 4.72 | 20.29 | -31.66 | 0.95 | 6.46 | 4.36 | -85.55 | 18.42 | -19.2 | 429.0 | 181.80 | 10.24 | -14.04 | 69.81 | 90.74 | 45.83 |
| 22Q3 (12) | 0.52 | 7.1 | 6.67 | 29.69 | 72.32 | 25.17 | 6.19 | -86.1 | -88.45 | 22.80 | 403.04 | 615.23 | 164.92 | -10.21 | -13.42 | 36.60 | -19.7 | 4.18 |
| 22Q2 (11) | 0.49 | 10.61 | -2.82 | 17.23 | -5.33 | -16.2 | 44.54 | 7.69 | -1.2 | 4.53 | -8.6 | 17.73 | 183.67 | -16.13 | 2.09 | 45.58 | -41.41 | 65.87 |
| 22Q1 (10) | 0.44 | -2.74 | -17.48 | 18.2 | -9.45 | -1.78 | 41.36 | -7.51 | 56.43 | 4.96 | 42.41 | -8.17 | 219.00 | 3.55 | 36.07 | 77.79 | 62.5 | 119.31 |
| 21Q4 (9) | 0.46 | -7.42 | -15.99 | 20.1 | -15.26 | 7.77 | 44.72 | -16.57 | 125.86 | 3.48 | 9.24 | -36.42 | 211.50 | 11.04 | 53.86 | 47.87 | 36.27 | 61.67 |
| 21Q3 (8) | 0.49 | -2.42 | -15.32 | 23.72 | 15.37 | 24.51 | 53.60 | 18.9 | 264.13 | 3.19 | -17.2 | -61.08 | 190.48 | 5.88 | 44.58 | 35.13 | 27.84 | 95.49 |
| 21Q2 (7) | 0.50 | -6.07 | -14.25 | 20.56 | 10.96 | 4.26 | 45.08 | 70.5 | 637.81 | 3.85 | -28.71 | -83.36 | 179.91 | 11.78 | 37.52 | 27.48 | -22.53 | 1.4 |
| 21Q1 (6) | 0.54 | -1.0 | -9.0 | 18.53 | -0.64 | -7.35 | 26.44 | 33.54 | 549.63 | 5.40 | -1.4 | -84.35 | 160.95 | 17.09 | 23.1 | 35.47 | 19.79 | 39.7 |
| 20Q4 (5) | 0.54 | -6.68 | -9.76 | 18.65 | -2.1 | -10.55 | 19.80 | 34.51 | 1085.63 | 5.48 | -33.12 | -95.32 | 137.46 | 4.33 | 11.61 | 29.61 | 64.77 | 1.75 |
| 20Q3 (4) | 0.58 | -1.19 | 0.0 | 19.05 | -3.4 | 0.0 | 14.72 | 140.92 | 0.0 | 8.19 | -64.61 | 0.0 | 131.75 | 0.71 | 0.0 | 17.97 | -33.69 | 0.0 |
| 20Q2 (3) | 0.59 | -0.32 | 0.0 | 19.72 | -1.4 | 0.0 | 6.11 | 50.12 | 0.0 | 23.14 | -32.93 | 0.0 | 130.82 | 0.05 | 0.0 | 27.10 | 6.73 | 0.0 |
| 20Q1 (2) | 0.59 | -1.81 | 0.0 | 20.0 | -4.08 | 0.0 | 4.07 | 143.71 | 0.0 | 34.51 | -70.52 | 0.0 | 130.75 | 6.16 | 0.0 | 25.39 | -12.75 | 0.0 |
| 19Q4 (1) | 0.60 | 0.0 | 0.0 | 20.85 | 0.0 | 0.0 | 1.67 | 0.0 | 0.0 | 117.06 | 0.0 | 0.0 | 123.16 | 0.0 | 0.0 | 29.10 | 0.0 | 0.0 |
