- 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) | 0.44 | 48.65 | 4.13 | 364.04 | 6.22 | 2.98 | 40.89 | 29.56 | 0.81 | -13.3 | 173.51 | -35.64 | 132.31 | -24.57 |
| 2022 (9) | 0.29 | -30.28 | 0.89 | -75.82 | 6.04 | 1.17 | 31.56 | 37.76 | 0.94 | -53.74 | 269.59 | 22.84 | 175.41 | 15.45 |
| 2021 (8) | 0.42 | -13.95 | 3.68 | -30.3 | 5.97 | 27.56 | 22.91 | 0 | 2.03 | -63.72 | 219.47 | 21.47 | 151.94 | 24.29 |
| 2020 (7) | 0.49 | 7.91 | 5.28 | 45.45 | 4.68 | -22.77 | -8.40 | 0 | 5.60 | 0.0 | 180.68 | -14.83 | 122.25 | 5.62 |
| 2019 (6) | 0.45 | 16.0 | 3.63 | 2.25 | 6.06 | -31.29 | 3.34 | -82.65 | 5.60 | 240.0 | 212.13 | -0.22 | 115.75 | -3.06 |
| 2018 (5) | 0.39 | -21.81 | 3.55 | -16.86 | 8.82 | 12.79 | 19.25 | -16.34 | 1.65 | -5.34 | 212.60 | 27.63 | 119.40 | 48.45 |
| 2017 (4) | 0.50 | 9.03 | 4.27 | 35.13 | 7.82 | -7.57 | 23.01 | -12.68 | 1.74 | -17.96 | 166.57 | -15.86 | 80.43 | -22.56 |
| 2016 (3) | 0.46 | 9.74 | 3.16 | 5.33 | 8.46 | 17.34 | 26.35 | -43.06 | 2.12 | 16.25 | 197.97 | -27.03 | 103.86 | -26.59 |
| 2015 (2) | 0.42 | -13.15 | 3.0 | 44.23 | 7.21 | 31.81 | 46.28 | -73.11 | 1.82 | 25.86 | 271.30 | 45.06 | 141.47 | 43.78 |
| 2014 (1) | 0.48 | 22.79 | 2.08 | 126.09 | 5.47 | 46.65 | 172.13 | 177.54 | 1.45 | 0 | 187.02 | 14.19 | 98.39 | -8.41 |
| 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) | 0.32 | -2.27 | 4.93 | 1.39 | -14.72 | 6.11 | 32.80 | -24.07 | -27.72 | 2.64 | 51.27 | -8.3 | 203.57 | 0.3 | -18.17 | 122.00 | 3.86 | -24.58 |
| 24Q2 (19) | 0.33 | -12.6 | 5.45 | 1.63 | -1.21 | 22.56 | 43.20 | 82.05 | 116.76 | 1.74 | -33.61 | -83.06 | 202.96 | 16.17 | -15.43 | 117.47 | 10.41 | -25.88 |
| 24Q1 (18) | 0.38 | -13.07 | 15.08 | 1.65 | -60.05 | 91.86 | 23.73 | -61.02 | 41.0 | 2.62 | 82.95 | -86.0 | 174.71 | 0.69 | -23.05 | 106.39 | -19.59 | -27.21 |
| 23Q4 (17) | 0.44 | 41.32 | 48.65 | 4.13 | 215.27 | 364.04 | 60.88 | 34.16 | 11.95 | 1.43 | -50.09 | -55.85 | 173.51 | -30.26 | -35.64 | 132.31 | -18.21 | -24.57 |
| 23Q3 (16) | 0.31 | -1.79 | -9.41 | 1.31 | -1.5 | -10.27 | 45.38 | 127.7 | 29.29 | 2.88 | -72.05 | -10.16 | 248.78 | 3.66 | 12.67 | 161.76 | 2.07 | 18.39 |
| 23Q2 (15) | 0.31 | -4.62 | -22.45 | 1.33 | 54.65 | -55.96 | 19.93 | 18.42 | 93.12 | 10.29 | -45.14 | -76.49 | 239.99 | 5.7 | 5.76 | 158.48 | 8.42 | 2.53 |
| 23Q1 (14) | 0.33 | 12.29 | -14.46 | 0.86 | -3.37 | -71.43 | 16.83 | -69.05 | -55.93 | 18.75 | 476.92 | 205.71 | 227.04 | -15.78 | -9.14 | 146.17 | -16.67 | -13.73 |
| 22Q4 (13) | 0.29 | -13.88 | -30.28 | 0.89 | -39.04 | -75.82 | 54.38 | 54.93 | 15.73 | 3.25 | 1.56 | -30.96 | 269.59 | 22.09 | 22.84 | 175.41 | 28.38 | 15.45 |
| 22Q3 (12) | 0.34 | -15.92 | -23.11 | 1.46 | -51.66 | -63.13 | 35.10 | 240.12 | 70.97 | 3.20 | -92.69 | -64.44 | 220.81 | -2.7 | 11.93 | 136.63 | -11.61 | 2.89 |
| 22Q2 (11) | 0.40 | 5.2 | -13.36 | 3.02 | 0.33 | -34.91 | 10.32 | -72.98 | -44.03 | 43.75 | 613.32 | 388.58 | 226.93 | -9.18 | 23.1 | 154.57 | -8.77 | 19.13 |
| 22Q1 (10) | 0.38 | -8.47 | -19.05 | 3.01 | -18.21 | -39.92 | 38.19 | -18.73 | 244.36 | 6.13 | 30.29 | -69.88 | 249.87 | 13.85 | 32.99 | 169.43 | 11.51 | 28.1 |
| 21Q4 (9) | 0.42 | -5.02 | -13.95 | 3.68 | -7.07 | -30.3 | 46.99 | 128.88 | 300.6 | 4.71 | -47.7 | -73.85 | 219.47 | 11.25 | 21.47 | 151.94 | 14.42 | 24.29 |
| 21Q3 (8) | 0.44 | -5.27 | -12.12 | 3.96 | -14.66 | -26.12 | 20.53 | 11.33 | 962.61 | 9.00 | 0.51 | -83.93 | 197.28 | 7.02 | -5.75 | 132.79 | 2.34 | 4.21 |
| 21Q2 (7) | 0.47 | -1.71 | -11.99 | 4.64 | -7.39 | -8.12 | 18.44 | 66.28 | 154.4 | 8.95 | -56.03 | -84.01 | 184.34 | -1.89 | 2.45 | 129.75 | -1.9 | 14.51 |
| 21Q1 (6) | 0.47 | -2.7 | -13.6 | 5.01 | -5.11 | -2.15 | 11.09 | -5.46 | 218.99 | 20.36 | 13.13 | -63.64 | 187.89 | 3.99 | -2.33 | 132.26 | 8.19 | 10.85 |
| 20Q4 (5) | 0.49 | -3.0 | 7.91 | 5.28 | -1.49 | 45.45 | 11.73 | 592.86 | 514.14 | 18.00 | -67.86 | -67.86 | 180.68 | -13.68 | -14.83 | 122.25 | -4.06 | 5.62 |
| 20Q3 (4) | 0.50 | -5.13 | 0.0 | 5.36 | 6.14 | 0.0 | -2.38 | 92.98 | 0.0 | 56.00 | 0.0 | 0.0 | 209.31 | 16.33 | 0.0 | 127.43 | 12.46 | 0.0 |
| 20Q2 (3) | 0.53 | -3.51 | 0.0 | 5.05 | -1.37 | 0.0 | -33.90 | -263.73 | 0.0 | 56.00 | 0.0 | 0.0 | 179.93 | -6.47 | 0.0 | 113.31 | -5.03 | 0.0 |
| 20Q1 (2) | 0.55 | 21.53 | 0.0 | 5.12 | 41.05 | 0.0 | -9.32 | -587.96 | 0.0 | 56.00 | 0.0 | 0.0 | 192.37 | -9.32 | 0.0 | 119.31 | 3.08 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 3.63 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 56.00 | 0.0 | 0.0 | 212.13 | 0.0 | 0.0 | 115.75 | 0.0 | 0.0 |
