- 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) | 0.50 | 4.64 | 11.56 | 321.9 | 23.24 | -10.3 | 22.75 | -49.96 | 1.26 | 173.1 | 111.65 | -61.86 | 68.72 | -61.09 |
| 2022 (9) | 0.48 | 14.74 | 2.74 | -58.67 | 25.91 | -9.37 | 45.46 | 11.18 | 0.46 | -62.59 | 292.77 | 38.76 | 176.63 | 44.96 |
| 2021 (8) | 0.42 | -19.73 | 6.63 | -12.88 | 28.59 | 26.84 | 40.89 | 70.38 | 1.24 | -37.4 | 210.99 | 35.18 | 121.85 | 24.53 |
| 2020 (7) | 0.52 | 10.44 | 7.61 | 701.05 | 22.54 | 24.05 | 24.00 | -50.07 | 1.97 | 437.93 | 156.08 | -16.17 | 97.85 | -5.3 |
| 2019 (6) | 0.47 | 63.94 | 0.95 | -44.12 | 18.17 | 29.79 | 48.07 | -6.64 | 0.37 | -9.24 | 186.19 | 1.2 | 103.33 | 4.66 |
| 2018 (5) | 0.29 | 11.85 | 1.7 | -7.61 | 14.0 | 28.79 | 51.49 | 144.61 | 0.40 | -77.41 | 183.99 | -3.19 | 98.73 | -6.55 |
| 2017 (4) | 0.26 | 2.27 | 1.84 | 18.71 | 10.87 | -2.77 | 21.05 | -44.71 | 1.79 | 43.48 | 190.06 | 0.95 | 105.65 | -4.03 |
| 2016 (3) | 0.25 | -21.32 | 1.55 | -35.15 | 11.18 | -3.2 | 38.07 | 103.69 | 1.25 | -46.55 | 188.27 | 5.16 | 110.09 | 5.49 |
| 2015 (2) | 0.32 | 1.95 | 2.39 | 34.27 | 11.55 | 13.46 | 18.69 | -30.26 | 2.33 | -25.53 | 179.03 | -28.64 | 104.36 | -31.51 |
| 2014 (1) | 0.31 | 38.71 | 1.78 | 169.7 | 10.18 | -10.78 | 26.80 | -58.47 | 3.13 | 0 | 250.89 | -19.91 | 152.37 | -6.89 |
| 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) | 0.45 | 3.37 | -3.03 | 10.97 | 12.74 | 15.96 | 10.41 | -26.53 | -59.05 | 10.78 | 93.53 | 213.17 | 152.47 | 5.21 | 30.54 | 96.33 | 12.93 | 49.44 |
| 24Q2 (19) | 0.43 | -8.21 | -2.93 | 9.73 | 8.84 | 4.51 | 14.17 | -34.0 | -25.58 | 5.57 | 15.96 | 49.93 | 144.92 | 24.91 | 13.17 | 85.30 | 38.12 | 18.11 |
| 24Q1 (18) | 0.47 | -6.35 | -5.6 | 8.94 | -22.66 | 12.17 | 21.47 | 40.51 | -34.86 | 4.80 | -31.59 | 199.29 | 116.02 | 3.91 | -13.0 | 61.76 | -10.13 | -27.58 |
| 23Q4 (17) | 0.50 | 9.13 | 4.64 | 11.56 | 22.2 | 321.9 | 15.28 | -39.89 | -56.69 | 7.02 | 104.0 | 232.57 | 111.65 | -4.41 | -61.86 | 68.72 | 6.61 | -61.09 |
| 23Q3 (16) | 0.46 | 3.47 | 1.53 | 9.46 | 1.61 | 228.47 | 25.42 | 33.51 | -54.74 | 3.44 | -7.34 | 137.78 | 116.80 | -8.79 | -67.24 | 64.46 | -10.74 | -68.44 |
| 23Q2 (15) | 0.44 | -10.73 | 5.44 | 9.31 | 16.81 | 428.98 | 19.04 | -42.23 | -58.1 | 3.71 | 131.47 | 205.69 | 128.06 | -3.97 | -67.78 | 72.22 | -15.31 | -68.86 |
| 23Q1 (14) | 0.50 | 3.8 | -0.82 | 7.97 | 190.88 | 133.04 | 32.96 | -6.58 | -28.87 | 1.60 | -23.99 | -43.04 | 133.36 | -54.45 | -52.57 | 85.28 | -51.72 | -53.35 |
| 22Q4 (13) | 0.48 | 5.88 | 14.74 | 2.74 | -4.86 | -58.67 | 35.28 | -37.18 | -34.26 | 2.11 | 45.86 | -49.85 | 292.77 | -17.87 | 38.76 | 176.63 | -13.52 | 44.96 |
| 22Q3 (12) | 0.45 | 7.47 | -2.59 | 2.88 | 63.64 | -63.68 | 56.16 | 23.59 | 13.66 | 1.45 | 19.12 | -61.5 | 356.49 | -10.31 | 94.61 | 204.24 | -11.94 | 104.08 |
| 22Q2 (11) | 0.42 | -16.03 | -15.49 | 1.76 | -48.54 | -78.54 | 45.44 | -1.94 | 40.38 | 1.22 | -56.87 | -78.28 | 397.45 | 41.36 | 135.71 | 231.93 | 26.86 | 126.05 |
| 22Q1 (10) | 0.50 | 20.09 | -5.11 | 3.42 | -48.42 | -61.79 | 46.34 | -13.66 | 48.57 | 2.82 | -33.08 | -57.86 | 281.16 | 33.26 | 73.49 | 182.82 | 50.04 | 79.02 |
| 21Q4 (9) | 0.42 | -10.11 | -19.73 | 6.63 | -16.39 | -12.88 | 53.67 | 8.62 | 110.8 | 4.21 | 11.99 | -38.26 | 210.99 | 15.18 | 35.18 | 121.85 | 21.75 | 24.53 |
| 21Q3 (8) | 0.46 | -6.77 | -8.86 | 7.93 | -3.29 | 101.27 | 49.41 | 52.64 | 94.68 | 3.76 | -32.79 | -29.07 | 183.18 | 8.63 | -7.2 | 100.08 | -2.46 | -22.78 |
| 21Q2 (7) | 0.50 | -5.72 | -0.5 | 8.2 | -8.38 | 457.82 | 32.37 | 3.78 | 54.51 | 5.59 | -16.33 | 381.64 | 168.62 | 4.05 | 8.75 | 102.60 | 0.47 | 4.95 |
| 21Q1 (6) | 0.53 | 1.6 | 0.51 | 8.95 | 17.61 | 905.62 | 31.19 | 22.51 | 30.12 | 6.69 | -1.95 | 606.72 | 162.06 | 3.83 | 5.47 | 102.12 | 4.36 | 10.74 |
| 20Q4 (5) | 0.52 | 2.06 | 10.44 | 7.61 | 93.15 | 701.05 | 25.46 | 0.32 | 126.11 | 6.82 | 28.64 | 113.9 | 156.08 | -20.93 | -16.17 | 97.85 | -24.5 | -5.3 |
| 20Q3 (4) | 0.51 | 1.78 | 0.0 | 3.94 | 168.03 | 0.0 | 25.38 | 21.15 | 0.0 | 5.30 | 356.39 | 0.0 | 197.39 | 27.3 | 0.0 | 129.60 | 32.57 | 0.0 |
| 20Q2 (3) | 0.50 | -4.76 | 0.0 | 1.47 | 65.17 | 0.0 | 20.95 | -12.6 | 0.0 | 1.16 | 22.76 | 0.0 | 155.06 | 0.91 | 0.0 | 97.76 | 6.01 | 0.0 |
| 20Q1 (2) | 0.53 | 11.63 | 0.0 | 0.89 | -6.32 | 0.0 | 23.97 | 112.88 | 0.0 | 0.95 | -70.32 | 0.0 | 153.66 | -17.47 | 0.0 | 92.22 | -10.75 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 11.26 | 0.0 | 0.0 | 3.19 | 0.0 | 0.0 | 186.19 | 0.0 | 0.0 | 103.33 | 0.0 | 0.0 |
