- 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) | 0.37 | -10.04 | 16.4 | -24.87 | 46.74 | -13.67 | 16.04 | 34.0 | 2.37 | -46.78 | 276.82 | 21.58 | 210.65 | 31.18 |
| 2022 (9) | 0.41 | -11.93 | 21.83 | -9.91 | 54.14 | -2.29 | 11.97 | -32.56 | 4.45 | 3.72 | 227.68 | 14.42 | 160.58 | 23.79 |
| 2021 (8) | 0.46 | 5.66 | 24.23 | 11.35 | 55.41 | 13.48 | 17.75 | 5.34 | 4.29 | 29.31 | 198.98 | 8.43 | 129.72 | -2.32 |
| 2020 (7) | 0.44 | 0.53 | 21.76 | 9.84 | 48.83 | -7.26 | 16.85 | 206.36 | 3.32 | -97.09 | 183.51 | -9.05 | 132.80 | -1.44 |
| 2019 (6) | 0.44 | -1.78 | 19.81 | -1.1 | 52.65 | 0.17 | 5.50 | 0 | 114.18 | 535.16 | 201.78 | 59.18 | 134.74 | 69.34 |
| 2018 (5) | 0.44 | -1.03 | 20.03 | 4.05 | 52.56 | -8.48 | -0.96 | 0 | 17.98 | 0.0 | 126.76 | -1.93 | 79.57 | 3.11 |
| 2017 (4) | 0.45 | 17.43 | 19.25 | 12.9 | 57.43 | -4.82 | -15.40 | 0 | 17.98 | 0.0 | 129.26 | -37.5 | 77.17 | -42.76 |
| 2016 (3) | 0.38 | -4.77 | 17.05 | -5.28 | 60.34 | -6.62 | 7.71 | -45.89 | 17.98 | 72.38 | 206.81 | -11.29 | 134.82 | -0.27 |
| 2015 (2) | 0.40 | -4.25 | 18.0 | -2.76 | 64.62 | -5.82 | 14.25 | -36.78 | 10.43 | 566.86 | 233.14 | 2.99 | 135.19 | -6.31 |
| 2014 (1) | 0.42 | -12.99 | 18.51 | -4.14 | 68.61 | -8.21 | 22.54 | 185.32 | 1.56 | 0 | 226.38 | 65.72 | 144.30 | 79.46 |
| 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 | 4.63 | -2.76 | 16.96 | 0.3 | 9.28 | 7.86 | -68.74 | -59.82 | 18.58 | 74.87 | 0 | 276.88 | -23.66 | 78.29 | 210.80 | -25.3 | 78.1 |
| 24Q2 (19) | 0.36 | -4.77 | -11.79 | 16.91 | 4.45 | -8.15 | 25.14 | -8.21 | 39.2 | 10.62 | 43.06 | 18.98 | 362.69 | 37.97 | 64.01 | 282.18 | 36.23 | 63.91 |
| 24Q1 (18) | 0.38 | 3.98 | -7.74 | 16.19 | -1.28 | -24.59 | 27.39 | 17.35 | 254.79 | 7.43 | -10.15 | -57.03 | 262.88 | -5.04 | 26.96 | 207.13 | -1.67 | 39.01 |
| 23Q4 (17) | 0.37 | -6.14 | -10.04 | 16.4 | 5.67 | -24.87 | 23.34 | 19.33 | 1011.43 | 8.26 | 0 | -91.16 | 276.82 | 78.25 | 21.58 | 210.65 | 77.97 | 31.18 |
| 23Q3 (16) | 0.39 | -5.08 | -11.23 | 15.52 | -15.7 | -32.37 | 19.56 | 8.31 | 28.68 | 0.00 | -100.0 | -100.0 | 155.30 | -29.77 | -24.29 | 118.36 | -31.25 | -12.87 |
| 23Q2 (15) | 0.41 | -0.41 | -9.96 | 18.41 | -14.25 | -24.61 | 18.06 | 133.94 | 51.51 | 8.93 | -48.33 | -75.74 | 221.14 | 6.81 | 9.19 | 172.16 | 15.54 | 36.2 |
| 23Q1 (14) | 0.41 | 1.4 | -8.34 | 21.47 | -1.65 | -12.83 | 7.72 | 267.62 | -53.8 | 17.28 | -81.52 | 11.7 | 207.05 | -9.06 | -3.24 | 149.00 | -7.21 | 8.62 |
| 22Q4 (13) | 0.41 | -7.39 | -11.93 | 21.83 | -4.88 | -9.91 | 2.10 | -86.18 | -85.69 | 93.50 | 889.42 | 387.36 | 227.68 | 11.0 | 14.42 | 160.58 | 18.2 | 23.79 |
| 22Q3 (12) | 0.44 | -3.72 | -4.93 | 22.95 | -6.02 | 0.57 | 15.20 | 27.52 | 14.72 | 9.45 | -74.32 | -59.47 | 205.12 | 1.28 | -1.72 | 135.85 | 7.48 | 2.34 |
| 22Q2 (11) | 0.46 | 1.38 | 1.58 | 24.42 | -0.85 | 12.74 | 11.92 | -28.67 | -35.29 | 36.80 | 137.88 | 151.6 | 202.53 | -5.35 | -1.16 | 126.40 | -7.86 | -5.12 |
| 22Q1 (10) | 0.45 | -2.57 | 2.99 | 24.63 | 1.65 | 16.34 | 16.71 | 13.91 | -37.18 | 15.47 | -19.36 | 39.54 | 213.98 | 7.54 | 8.96 | 137.18 | 5.75 | 1.86 |
| 21Q4 (9) | 0.46 | -0.02 | 5.66 | 24.23 | 6.18 | 11.35 | 14.67 | 10.72 | -48.03 | 19.19 | -17.71 | 145.45 | 198.98 | -4.66 | 8.43 | 129.72 | -2.28 | -2.32 |
| 21Q3 (8) | 0.46 | 2.87 | 5.11 | 22.82 | 5.36 | 5.7 | 13.25 | -28.07 | -42.47 | 23.31 | 59.39 | 156.95 | 208.71 | 1.86 | 11.9 | 132.75 | -0.35 | -0.26 |
| 21Q2 (7) | 0.45 | 2.79 | 2.76 | 21.66 | 2.31 | 8.35 | 18.42 | -30.75 | 241.11 | 14.63 | 31.93 | -65.69 | 204.90 | 4.33 | 6.71 | 133.22 | -1.08 | 4.47 |
| 21Q1 (6) | 0.44 | -0.05 | -2.97 | 21.17 | -2.71 | 12.01 | 26.60 | -5.77 | 106.04 | 11.09 | 41.83 | -59.67 | 196.39 | 7.02 | 3.04 | 134.67 | 1.41 | 7.99 |
| 20Q4 (5) | 0.44 | -0.55 | 0.53 | 21.76 | 0.79 | 9.84 | 28.23 | 22.58 | 240.53 | 7.82 | -13.85 | -70.13 | 183.51 | -1.61 | -9.05 | 132.80 | -0.23 | -1.44 |
| 20Q3 (4) | 0.44 | 0.57 | 0.0 | 21.59 | 8.0 | 0.0 | 23.03 | 326.48 | 0.0 | 9.07 | -78.72 | 0.0 | 186.51 | -2.86 | 0.0 | 133.10 | 4.38 | 0.0 |
| 20Q2 (3) | 0.44 | -2.95 | 0.0 | 19.99 | 5.77 | 0.0 | 5.40 | -58.17 | 0.0 | 42.63 | 55.09 | 0.0 | 192.01 | 0.75 | 0.0 | 127.52 | 2.25 | 0.0 |
| 20Q1 (2) | 0.45 | 3.56 | 0.0 | 18.9 | -4.59 | 0.0 | 12.91 | 55.73 | 0.0 | 27.49 | 5.05 | 0.0 | 190.59 | -5.55 | 0.0 | 124.71 | -7.44 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 19.81 | 0.0 | 0.0 | 8.29 | 0.0 | 0.0 | 26.17 | 0.0 | 0.0 | 201.78 | 0.0 | 0.0 | 134.74 | 0.0 | 0.0 |
