- 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 | 4.43 | 92.76 | -3.07 | 314.27 | -7.13 | 5.10 | -72.42 | 4.68 | 291.83 | 164.28 | 0.47 | 95.45 | 3.01 |
| 2022 (9) | 0.43 | 11.94 | 95.7 | 34.6 | 338.41 | 4.02 | 18.49 | -64.35 | 1.19 | 105.43 | 163.51 | -9.6 | 92.66 | -14.23 |
| 2021 (8) | 0.39 | -15.54 | 71.1 | -17.66 | 325.33 | 35.42 | 51.87 | 895.59 | 0.58 | -91.43 | 180.88 | 43.89 | 108.03 | 57.13 |
| 2020 (7) | 0.46 | -7.25 | 86.35 | -14.03 | 240.24 | -16.9 | 5.21 | -31.9 | 6.79 | 0.0 | 125.71 | -23.91 | 68.75 | -24.4 |
| 2019 (6) | 0.49 | 11.87 | 100.44 | 8.96 | 289.11 | -2.82 | 7.65 | -27.97 | 6.79 | 91.79 | 165.22 | -9.14 | 90.94 | -7.7 |
| 2018 (5) | 0.44 | 1.99 | 92.18 | 10.86 | 297.51 | -6.34 | 10.62 | 50.85 | 3.54 | 286.59 | 181.84 | 41.29 | 98.53 | 42.92 |
| 2017 (4) | 0.43 | 1.36 | 83.15 | -1.78 | 317.66 | 17.85 | 7.04 | -39.36 | 0.92 | -49.95 | 128.70 | -5.9 | 68.94 | -9.46 |
| 2016 (3) | 0.43 | 7.53 | 84.66 | 5.3 | 269.55 | 3.74 | 11.61 | 125.88 | 1.83 | -66.48 | 136.77 | -11.96 | 76.14 | -16.79 |
| 2015 (2) | 0.40 | -12.28 | 80.4 | -27.75 | 259.82 | -18.47 | 5.14 | -41.39 | 5.46 | 86.6 | 155.35 | 3.63 | 91.50 | 1.67 |
| 2014 (1) | 0.45 | -4.45 | 111.28 | -2.9 | 318.69 | -7.42 | 8.77 | -29.1 | 2.92 | 0 | 149.91 | 5.06 | 90.00 | 6.95 |
| 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) | 0.49 | 1.13 | 16.12 | 126.38 | 0.93 | 33.35 | 6.94 | 1.31 | 43.09 | 17.62 | -4.54 | 40.87 | 178.02 | -0.8 | 11.28 | 105.92 | -2.73 | 5.16 |
| 24Q2 (19) | 0.48 | 1.61 | 8.45 | 125.22 | 7.98 | 32.49 | 6.85 | 9.6 | 119.55 | 18.46 | 10.61 | -63.13 | 179.46 | 8.44 | 13.25 | 108.89 | 8.48 | 15.0 |
| 24Q1 (18) | 0.48 | 5.5 | 7.33 | 115.97 | 25.02 | 18.83 | 6.25 | -2.19 | 1.13 | 16.69 | 17.95 | 57.62 | 165.49 | 0.74 | 0.57 | 100.38 | 5.17 | 8.52 |
| 23Q4 (17) | 0.45 | 7.1 | 4.43 | 92.76 | -2.12 | -3.07 | 6.39 | 31.75 | 45.56 | 14.15 | 13.12 | 145.24 | 164.28 | 2.69 | 0.47 | 95.45 | -5.23 | 3.01 |
| 23Q3 (16) | 0.42 | -5.55 | -1.61 | 94.77 | 0.28 | -3.16 | 4.85 | 55.45 | -58.97 | 12.51 | -75.01 | 116.81 | 159.98 | 0.95 | -5.87 | 100.72 | 6.37 | 2.22 |
| 23Q2 (15) | 0.45 | 0.56 | 2.15 | 94.51 | -3.16 | 19.23 | 3.12 | -49.51 | -91.1 | 50.05 | 372.79 | 1596.99 | 158.47 | -3.7 | -2.65 | 94.69 | 2.37 | 1.06 |
| 23Q1 (14) | 0.44 | 2.65 | 1.74 | 97.59 | 1.97 | 35.88 | 6.18 | 40.77 | -85.76 | 10.59 | 83.51 | 221.92 | 164.56 | 0.64 | 5.33 | 92.50 | -0.17 | 1.86 |
| 22Q4 (13) | 0.43 | 0.91 | 11.94 | 95.7 | -2.21 | 34.6 | 4.39 | -62.86 | -88.61 | 5.77 | 0.0 | 49.13 | 163.51 | -3.79 | -9.6 | 92.66 | -5.96 | -14.23 |
| 22Q3 (12) | 0.43 | -1.94 | 8.33 | 97.86 | 23.45 | 26.58 | 11.82 | -66.28 | -81.38 | 5.77 | 95.59 | 248.33 | 169.95 | 4.4 | 0.24 | 98.53 | 5.15 | 5.4 |
| 22Q2 (11) | 0.44 | 0.16 | 0.3 | 79.27 | 10.37 | -8.36 | 35.05 | -19.22 | -33.72 | 2.95 | -10.31 | 18.92 | 162.79 | 4.19 | 8.86 | 93.70 | 3.18 | 3.34 |
| 22Q1 (10) | 0.44 | 12.95 | -3.42 | 71.82 | 1.01 | -20.38 | 43.39 | 12.58 | -15.86 | 3.29 | -14.99 | 21.74 | 156.24 | -13.62 | 10.25 | 90.81 | -15.94 | 10.38 |
| 21Q4 (9) | 0.39 | -2.35 | -15.54 | 71.1 | -8.03 | -17.66 | 38.54 | -39.28 | 132.87 | 3.87 | 133.57 | -48.91 | 180.88 | 6.69 | 43.89 | 108.03 | 15.56 | 57.13 |
| 21Q3 (8) | 0.40 | -9.21 | -13.77 | 77.31 | -10.62 | -15.73 | 63.47 | 20.03 | 1351.87 | 1.66 | -33.23 | -97.69 | 169.54 | 13.37 | 10.93 | 93.48 | 3.1 | 1.69 |
| 21Q2 (7) | 0.44 | -3.56 | -7.03 | 86.5 | -4.1 | -6.75 | 52.88 | 2.54 | 1680.47 | 2.48 | -8.19 | -96.54 | 149.54 | 5.53 | -5.14 | 90.67 | 10.21 | -0.14 |
| 21Q1 (6) | 0.45 | -1.22 | -6.16 | 90.2 | 4.46 | -17.3 | 51.57 | 211.6 | 895.56 | 2.70 | -64.32 | -96.24 | 141.71 | 12.73 | -10.58 | 82.27 | 19.67 | -6.66 |
| 20Q4 (5) | 0.46 | -0.3 | -7.25 | 86.35 | -5.88 | -14.03 | 16.55 | 426.43 | 130.18 | 7.57 | -89.45 | -84.32 | 125.71 | -17.75 | -23.91 | 68.75 | -25.21 | -24.4 |
| 20Q3 (4) | 0.46 | -2.11 | 0.0 | 91.74 | -1.1 | 0.0 | -5.07 | -270.71 | 0.0 | 71.78 | 0.0 | 0.0 | 152.84 | -3.05 | 0.0 | 91.93 | 1.24 | 0.0 |
| 20Q2 (3) | 0.47 | -2.65 | 0.0 | 92.76 | -14.95 | 0.0 | 2.97 | -42.66 | 0.0 | 71.78 | 0.0 | 0.0 | 157.65 | -0.52 | 0.0 | 90.80 | 3.02 | 0.0 |
| 20Q1 (2) | 0.48 | -2.37 | 0.0 | 109.07 | 8.59 | 0.0 | 5.18 | -27.96 | 0.0 | 71.78 | 48.65 | 0.0 | 158.47 | -4.09 | 0.0 | 88.14 | -3.08 | 0.0 |
| 19Q4 (1) | 0.49 | 0.0 | 0.0 | 100.44 | 0.0 | 0.0 | 7.19 | 0.0 | 0.0 | 48.29 | 0.0 | 0.0 | 165.22 | 0.0 | 0.0 | 90.94 | 0.0 | 0.0 |
