- 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) | 0.56 | 4.85 | 44.23 | 9.48 | 118.38 | -15.7 | -0.08 | 0 | 5.48 | 0.0 | 104.24 | -6.49 | 34.50 | 20.25 |
| 2022 (9) | 0.54 | -12.88 | 40.4 | -26.75 | 140.43 | -1.52 | 2.59 | -65.56 | 5.48 | 104.11 | 111.47 | -22.06 | 28.69 | -24.64 |
| 2021 (8) | 0.62 | 0.9 | 55.15 | 19.09 | 142.6 | 91.82 | 7.52 | 452.94 | 2.69 | -91.5 | 143.02 | 48.04 | 38.07 | 21.9 |
| 2020 (7) | 0.61 | 4.08 | 46.31 | 21.61 | 74.34 | -14.83 | 1.36 | 20.35 | 31.60 | -80.96 | 96.61 | -12.32 | 31.23 | -20.88 |
| 2019 (6) | 0.59 | 6.92 | 38.08 | 3.2 | 87.28 | 2.03 | 1.13 | -91.2 | 166.00 | 11231.19 | 110.18 | -15.2 | 39.47 | -6.25 |
| 2018 (5) | 0.55 | -11.9 | 36.9 | 19.61 | 85.54 | 0.12 | 12.84 | 259.66 | 1.46 | -77.62 | 129.93 | 25.74 | 42.10 | -14.93 |
| 2017 (4) | 0.62 | 13.84 | 30.85 | 20.65 | 85.44 | 14.44 | 3.57 | -26.54 | 6.55 | 3306.06 | 103.33 | -2.75 | 49.49 | 22.83 |
| 2016 (3) | 0.55 | 4.45 | 25.57 | 17.62 | 74.66 | -2.39 | 4.86 | 116.0 | 0.19 | -98.46 | 106.25 | -19.85 | 40.29 | -30.21 |
| 2015 (2) | 0.53 | -9.94 | 21.74 | -24.85 | 76.49 | -7.87 | 2.25 | -15.41 | 12.51 | 107.94 | 132.57 | 8.65 | 57.73 | 35.23 |
| 2014 (1) | 0.58 | -8.51 | 28.93 | -12.89 | 83.02 | 11.3 | 2.66 | 80.95 | 6.02 | 0 | 122.02 | 11.27 | 42.69 | 14.36 |
| 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) | 0.56 | -3.56 | -7.4 | 44.56 | -3.36 | -15.67 | 3.58 | -16.94 | 1890.0 | 5.57 | -11.8 | -15.06 | 96.72 | -3.13 | -1.5 | 31.20 | 1.46 | 6.63 |
| 24Q2 (19) | 0.58 | -0.93 | -3.25 | 46.11 | -2.04 | -4.95 | 4.31 | 436.72 | 481.42 | 6.31 | -80.52 | -3.7 | 99.84 | 3.27 | -0.44 | 30.75 | 3.29 | 17.05 |
| 24Q1 (18) | 0.59 | 4.32 | 3.06 | 47.07 | 6.42 | -2.57 | -1.28 | -268.42 | -656.52 | 32.39 | 0.0 | 394.25 | 96.68 | -7.25 | -9.48 | 29.77 | -13.71 | 26.52 |
| 23Q4 (17) | 0.56 | -7.09 | 4.85 | 44.23 | -16.29 | 9.48 | 0.76 | 480.0 | 169.09 | 32.39 | 394.25 | 394.25 | 104.24 | 6.16 | -6.49 | 34.50 | 17.91 | 20.25 |
| 23Q3 (16) | 0.61 | 0.76 | 13.25 | 52.84 | 8.93 | 36.05 | -0.20 | 82.3 | 88.95 | 6.55 | 0.0 | 0.0 | 98.19 | -2.08 | -22.15 | 29.26 | 11.38 | -26.7 |
| 23Q2 (15) | 0.60 | 5.53 | 0.84 | 48.51 | 0.41 | 1.63 | -1.13 | -591.3 | -111.5 | 6.55 | 0.0 | 0.0 | 100.28 | -6.11 | -23.76 | 26.27 | 11.64 | -21.16 |
| 23Q1 (14) | 0.57 | 6.13 | -1.9 | 48.31 | 19.58 | -2.36 | 0.23 | 120.91 | -93.92 | 6.55 | 0.0 | -75.69 | 106.81 | -4.18 | -27.68 | 23.53 | -17.99 | -32.71 |
| 22Q4 (13) | 0.54 | 0.35 | -12.88 | 40.4 | 4.02 | -26.75 | -1.10 | 39.23 | -111.8 | 6.55 | 0.0 | -21.67 | 111.47 | -11.62 | -22.06 | 28.69 | -28.13 | -24.64 |
| 22Q3 (12) | 0.54 | -10.28 | -18.36 | 38.84 | -18.63 | -37.29 | -1.81 | -118.41 | -119.93 | 6.55 | 0.0 | -25.87 | 126.12 | -4.11 | 2.59 | 39.92 | 19.81 | 13.73 |
| 22Q2 (11) | 0.60 | 2.66 | -8.56 | 47.73 | -3.54 | -16.76 | 9.83 | 160.05 | 43.92 | 6.55 | -75.69 | -42.99 | 131.53 | -10.94 | 11.07 | 33.32 | -4.72 | 8.82 |
| 22Q1 (10) | 0.58 | -5.74 | -9.29 | 49.48 | -10.28 | -9.82 | 3.78 | -59.44 | -19.06 | 26.96 | 222.24 | 53.6 | 147.69 | 3.27 | 31.87 | 34.97 | -8.14 | 16.45 |
| 21Q4 (9) | 0.62 | -5.96 | 0.9 | 55.15 | -10.96 | 19.09 | 9.32 | 2.64 | 120.85 | 8.37 | -5.36 | -37.13 | 143.02 | 16.33 | 48.04 | 38.07 | 8.46 | 21.9 |
| 21Q3 (8) | 0.66 | 0.49 | 7.31 | 61.94 | 8.02 | 40.93 | 9.08 | 32.94 | 148.09 | 8.84 | -23.1 | -55.94 | 122.94 | 3.82 | 30.32 | 35.10 | 14.63 | 28.62 |
| 21Q2 (7) | 0.65 | 1.84 | 10.28 | 57.34 | 4.5 | 62.16 | 6.83 | 46.25 | 68200.0 | 11.49 | -34.51 | -66.24 | 118.42 | 5.73 | 13.7 | 30.62 | 1.96 | -9.27 |
| 21Q1 (6) | 0.64 | 4.85 | 6.13 | 54.87 | 18.48 | 35.15 | 4.67 | 10.66 | 393.71 | 17.55 | 31.9 | -48.46 | 112.00 | 15.93 | 5.6 | 30.03 | -3.84 | 14.4 |
| 20Q4 (5) | 0.61 | 0.02 | 4.08 | 46.31 | 5.37 | 21.61 | 4.22 | 15.3 | 105.85 | 13.31 | -33.68 | -60.93 | 96.61 | 2.41 | -12.32 | 31.23 | 14.44 | -20.88 |
| 20Q3 (4) | 0.61 | 3.27 | 0.0 | 43.95 | 24.29 | 0.0 | 3.66 | 36500.0 | 0.0 | 20.06 | -41.08 | 0.0 | 94.34 | -9.42 | 0.0 | 27.29 | -19.14 | 0.0 |
| 20Q2 (3) | 0.59 | -2.0 | 0.0 | 35.36 | -12.91 | 0.0 | 0.01 | 100.63 | 0.0 | 34.05 | 0.0 | 0.0 | 104.15 | -1.8 | 0.0 | 33.75 | 28.57 | 0.0 |
| 20Q1 (2) | 0.61 | 2.82 | 0.0 | 40.6 | 6.62 | 0.0 | -1.59 | -177.56 | 0.0 | 34.05 | 0.0 | 0.0 | 106.06 | -3.74 | 0.0 | 26.25 | -33.49 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | 38.08 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | 34.05 | 0.0 | 0.0 | 110.18 | 0.0 | 0.0 | 39.47 | 0.0 | 0.0 |
