- 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) | 0.39 | -6.86 | 288.84 | -17.27 | 962.01 | -2.46 | 9.85 | -0.91 | 3.31 | -21.01 | 289.73 | 41.13 | 197.99 | 53.78 |
| 2022 (9) | 0.42 | -7.53 | 349.14 | -7.5 | 986.23 | -2.87 | 9.94 | -31.4 | 4.19 | 20.79 | 205.29 | 25.45 | 128.75 | 25.89 |
| 2021 (8) | 0.46 | -1.96 | 377.44 | -5.47 | 1015.37 | 5.54 | 14.49 | 61.9 | 3.47 | -9.52 | 163.64 | 6.39 | 102.27 | 5.94 |
| 2020 (7) | 0.46 | -11.4 | 399.29 | -20.22 | 962.09 | -12.14 | 8.95 | 103.87 | 3.83 | -43.01 | 153.81 | 13.29 | 96.54 | 9.46 |
| 2019 (6) | 0.52 | -3.42 | 500.46 | -10.46 | 1095.08 | 0.26 | 4.39 | 2.09 | 6.72 | -18.32 | 135.77 | -4.16 | 88.20 | -2.93 |
| 2018 (5) | 0.54 | 1.15 | 558.95 | -0.31 | 1092.21 | -2.75 | 4.30 | -42.59 | 8.23 | 39.64 | 141.67 | -10.58 | 90.86 | -11.61 |
| 2017 (4) | 0.54 | 13.05 | 560.69 | 26.9 | 1123.09 | -4.33 | 7.49 | -63.21 | 5.89 | 241.16 | 158.43 | 8.39 | 102.80 | -0.1 |
| 2016 (3) | 0.48 | 3.73 | 441.84 | -1.33 | 1173.88 | 0.57 | 20.36 | 4.79 | 1.73 | -5.92 | 146.16 | 4.4 | 102.90 | 8.11 |
| 2015 (2) | 0.46 | -4.32 | 447.81 | -5.67 | 1167.26 | -9.52 | 19.43 | -2.02 | 1.84 | 17.49 | 140.00 | 2.98 | 95.18 | 7.86 |
| 2014 (1) | 0.48 | -6.25 | 474.72 | -10.34 | 1290.14 | -3.06 | 19.83 | -3.22 | 1.56 | 0 | 135.95 | 5.51 | 88.24 | 9.96 |
| 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) | 0.38 | -5.27 | -5.24 | 329.83 | 28.1 | 2.5 | 13.11 | -7.48 | 22.75 | 9.52 | 16.46 | -30.61 | 242.66 | 8.18 | -23.95 | 168.45 | 7.89 | -26.93 |
| 24Q2 (19) | 0.40 | -2.95 | -4.37 | 257.48 | -3.2 | -18.11 | 14.17 | 4.65 | 34.31 | 8.17 | -11.73 | -20.65 | 224.31 | 0.5 | 2.15 | 156.13 | -0.66 | 2.78 |
| 24Q1 (18) | 0.42 | 6.16 | -4.62 | 266.0 | -7.91 | -17.96 | 13.54 | 36.77 | 63.53 | 9.26 | -39.58 | -31.49 | 223.19 | -22.97 | 12.37 | 157.17 | -20.62 | 20.12 |
| 23Q4 (17) | 0.39 | -2.92 | -6.86 | 288.84 | -10.24 | -17.27 | 9.90 | -7.3 | 81.65 | 15.32 | 11.71 | -31.46 | 289.73 | -9.19 | 41.13 | 197.99 | -14.11 | 53.78 |
| 23Q3 (16) | 0.40 | -4.4 | -6.13 | 321.79 | 2.34 | -10.98 | 10.68 | 1.23 | -1.39 | 13.72 | 33.17 | 1.6 | 319.06 | 45.3 | 76.18 | 230.52 | 51.76 | 110.37 |
| 23Q2 (15) | 0.42 | -3.2 | -5.81 | 314.43 | -3.03 | -4.45 | 10.55 | 27.42 | -13.1 | 10.30 | -23.79 | -33.95 | 219.58 | 10.55 | 28.17 | 151.90 | 16.1 | 45.05 |
| 23Q1 (14) | 0.44 | 3.68 | 1.13 | 324.24 | -7.13 | -6.07 | 8.28 | 51.93 | -47.09 | 13.52 | -39.55 | -3.61 | 198.62 | -3.25 | 5.25 | 130.84 | 1.62 | 11.7 |
| 22Q4 (13) | 0.42 | -2.16 | -7.53 | 349.14 | -3.41 | -7.5 | 5.45 | -49.68 | -51.51 | 22.36 | 65.59 | 12.36 | 205.29 | 13.36 | 25.45 | 128.75 | 17.49 | 25.89 |
| 22Q3 (12) | 0.43 | -4.07 | -4.5 | 361.47 | 9.85 | -0.81 | 10.83 | -10.79 | -3.65 | 13.50 | -13.43 | -27.7 | 181.10 | 5.71 | 11.8 | 109.58 | 4.64 | 13.04 |
| 22Q2 (11) | 0.45 | 3.93 | 2.65 | 329.07 | -4.67 | -8.78 | 12.14 | -22.43 | -23.21 | 15.59 | 11.22 | 24.83 | 171.32 | -9.22 | 0.16 | 104.72 | -10.6 | 2.91 |
| 22Q1 (10) | 0.43 | -5.2 | -2.77 | 345.18 | -8.55 | -5.08 | 15.65 | 39.23 | -17.28 | 14.02 | -29.53 | 22.78 | 188.71 | 15.32 | 15.94 | 117.14 | 14.54 | 19.45 |
| 21Q4 (9) | 0.46 | 1.04 | -1.96 | 377.44 | 3.57 | -5.47 | 11.24 | 0.0 | -56.98 | 19.90 | 6.56 | 174.93 | 163.64 | 1.02 | 6.39 | 102.27 | 5.5 | 5.94 |
| 21Q3 (8) | 0.45 | 3.11 | -8.0 | 364.42 | 1.02 | -20.06 | 11.24 | -28.91 | -32.17 | 18.67 | 49.45 | 94.6 | 161.98 | -5.3 | 14.81 | 96.94 | -4.74 | 1.41 |
| 21Q2 (7) | 0.44 | -1.55 | -16.28 | 360.74 | -0.8 | -20.15 | 15.81 | -16.44 | 61.33 | 12.49 | 9.4 | 21.82 | 171.05 | 5.09 | 20.4 | 101.76 | 3.76 | 9.27 |
| 21Q1 (6) | 0.44 | -4.41 | -14.39 | 363.65 | -8.93 | -25.87 | 18.92 | -27.59 | 558.11 | 11.42 | 57.8 | -78.63 | 162.77 | 5.83 | 16.86 | 98.07 | 1.58 | 8.54 |
| 20Q4 (5) | 0.46 | -5.18 | -11.4 | 399.29 | -12.41 | -20.22 | 26.13 | 57.69 | 791.81 | 7.24 | -24.58 | -86.46 | 153.81 | 9.02 | 13.29 | 96.54 | 0.99 | 9.46 |
| 20Q3 (4) | 0.49 | -6.18 | 0.0 | 455.87 | 0.9 | 0.0 | 16.57 | 69.08 | 0.0 | 9.60 | -6.44 | 0.0 | 141.09 | -0.69 | 0.0 | 95.59 | 2.64 | 0.0 |
| 20Q2 (3) | 0.52 | 0.67 | 0.0 | 451.79 | -7.9 | 0.0 | 9.80 | 337.29 | 0.0 | 10.26 | -80.81 | 0.0 | 142.07 | 2.0 | 0.0 | 93.13 | 3.08 | 0.0 |
| 20Q1 (2) | 0.52 | -1.07 | 0.0 | 490.56 | -1.98 | 0.0 | -4.13 | -240.96 | 0.0 | 53.44 | 0.0 | 0.0 | 139.29 | 2.59 | 0.0 | 90.35 | 2.44 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 500.46 | 0.0 | 0.0 | 2.93 | 0.0 | 0.0 | 53.44 | 0.0 | 0.0 | 135.77 | 0.0 | 0.0 | 88.20 | 0.0 | 0.0 |
