- 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 | 2.19 | 2.62 | 11.02 | 14.79 | -15.24 | 26.25 | -65.97 | 1.45 | 123.07 | 269.63 | -13.44 | 132.64 | -23.22 |
| 2022 (9) | 0.36 | -19.45 | 2.36 | -10.94 | 17.45 | 3.13 | 77.13 | 33.17 | 0.65 | -20.6 | 311.51 | 39.2 | 172.76 | 36.49 |
| 2021 (8) | 0.45 | 10.29 | 2.65 | 2.71 | 16.92 | 63.79 | 57.92 | 167.41 | 0.82 | -58.79 | 223.78 | -9.6 | 126.57 | 3.64 |
| 2020 (7) | 0.41 | -7.37 | 2.58 | -3.73 | 10.33 | -13.56 | 21.66 | -26.38 | 1.98 | 19.28 | 247.54 | -0.6 | 122.13 | -8.85 |
| 2019 (6) | 0.44 | -1.11 | 2.68 | -15.46 | 11.95 | 8.44 | 29.42 | -34.26 | 1.66 | 34.21 | 249.03 | 3.45 | 133.99 | 12.46 |
| 2018 (5) | 0.44 | 4.82 | 3.17 | 20.53 | 11.02 | 19.01 | 44.75 | 67.67 | 1.24 | -8.62 | 240.73 | 7.53 | 119.14 | 7.19 |
| 2017 (4) | 0.42 | -10.29 | 2.63 | -20.3 | 9.26 | 1.98 | 26.69 | 14.89 | 1.36 | -38.68 | 223.87 | -5.52 | 111.15 | -5.51 |
| 2016 (3) | 0.47 | 1.07 | 3.3 | 8.91 | 9.08 | 6.7 | 23.23 | 42.87 | 2.21 | -30.94 | 236.94 | -13.03 | 117.63 | 6.38 |
| 2015 (2) | 0.47 | -3.97 | 3.03 | -5.9 | 8.51 | 17.87 | 16.26 | 183.77 | 3.20 | -62.32 | 272.44 | -7.4 | 110.58 | 12.16 |
| 2014 (1) | 0.49 | -1.68 | 3.22 | -11.05 | 7.22 | 19.93 | 5.73 | 484.69 | 8.50 | 0 | 294.22 | -15.97 | 98.59 | 15.11 |
| 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) | 0.37 | -3.76 | -7.84 | 2.76 | 22.12 | -6.44 | 33.71 | 45.43 | -21.09 | 4.24 | -20.09 | 24.57 | 277.76 | 14.03 | 15.68 | 145.22 | 22.81 | 34.74 |
| 24Q2 (19) | 0.39 | 15.93 | -12.02 | 2.26 | -5.83 | 10.78 | 23.18 | 416.26 | 66.76 | 5.30 | -90.86 | -67.1 | 243.59 | -20.19 | 12.06 | 118.25 | -20.28 | 16.19 |
| 24Q1 (18) | 0.33 | -9.74 | -3.87 | 2.4 | -8.4 | 8.6 | 4.49 | -77.41 | -84.0 | 58.00 | 590.48 | 733.75 | 305.21 | 13.2 | -4.09 | 148.34 | 11.84 | -11.69 |
| 23Q4 (17) | 0.37 | -8.49 | 2.19 | 2.62 | -11.19 | 11.02 | 19.88 | -53.46 | -54.24 | 8.40 | 147.06 | 117.24 | 269.63 | 12.29 | -13.44 | 132.64 | 23.07 | -23.22 |
| 23Q3 (16) | 0.40 | -8.12 | 1.64 | 2.95 | 44.61 | 13.9 | 42.72 | 207.34 | -56.24 | 3.40 | -78.9 | 129.86 | 240.12 | 10.47 | -6.57 | 107.78 | 5.91 | -22.14 |
| 23Q2 (15) | 0.44 | 26.66 | 0.74 | 2.04 | -7.69 | 7.94 | 13.90 | -50.48 | -85.28 | 16.11 | 131.6 | 793.66 | 217.37 | -31.69 | -1.42 | 101.77 | -39.41 | -10.92 |
| 23Q1 (14) | 0.35 | -4.05 | -15.19 | 2.21 | -6.36 | -22.18 | 28.07 | -35.38 | -63.28 | 6.96 | 79.91 | 187.33 | 318.22 | 2.15 | 28.14 | 167.97 | -2.77 | 23.34 |
| 22Q4 (13) | 0.36 | -8.98 | -19.45 | 2.36 | -8.88 | -10.94 | 43.44 | -55.51 | -41.75 | 3.87 | 161.41 | 54.14 | 311.51 | 21.21 | 39.2 | 172.76 | 24.81 | 36.49 |
| 22Q3 (12) | 0.40 | -8.94 | -15.71 | 2.59 | 37.04 | -13.67 | 97.63 | 3.38 | 15.69 | 1.48 | -17.95 | -40.08 | 257.00 | 16.55 | 20.04 | 138.42 | 21.16 | 15.88 |
| 22Q2 (11) | 0.44 | 6.64 | 6.14 | 1.89 | -33.45 | -19.57 | 94.44 | 23.55 | 104.37 | 1.80 | -25.54 | -31.32 | 220.50 | -11.21 | -5.26 | 114.25 | -16.1 | 1.36 |
| 22Q1 (10) | 0.41 | -8.86 | -8.64 | 2.84 | 7.17 | 7.17 | 76.44 | 2.51 | 195.71 | 2.42 | -3.49 | -45.12 | 248.34 | 10.98 | 27.6 | 136.18 | 7.59 | 46.23 |
| 21Q4 (9) | 0.45 | -4.76 | 10.29 | 2.65 | -11.67 | 2.71 | 74.57 | -11.64 | 286.17 | 2.51 | 1.61 | -67.89 | 223.78 | 4.53 | -9.6 | 126.57 | 5.96 | 3.64 |
| 21Q3 (8) | 0.47 | 14.68 | 7.4 | 3.0 | 27.66 | 10.29 | 84.39 | 82.62 | 251.33 | 2.47 | -5.95 | -71.17 | 214.09 | -8.01 | -5.68 | 119.45 | 5.97 | 2.24 |
| 21Q2 (7) | 0.41 | -8.21 | -9.91 | 2.35 | -11.32 | -1.26 | 46.21 | 78.76 | 89.62 | 2.62 | -40.5 | -70.05 | 232.73 | 19.58 | 5.53 | 112.72 | 21.04 | -3.57 |
| 21Q1 (6) | 0.45 | 10.02 | -0.07 | 2.65 | 2.71 | 4.74 | 25.85 | 33.87 | 33.52 | 4.41 | -43.53 | -58.9 | 194.62 | -21.38 | -16.75 | 93.13 | -23.75 | -27.5 |
| 20Q4 (5) | 0.41 | -7.26 | -7.37 | 2.58 | -5.15 | -3.73 | 19.31 | -19.61 | 19.34 | 7.81 | -8.76 | -36.78 | 247.54 | 9.06 | -0.6 | 122.13 | 4.54 | -8.85 |
| 20Q3 (4) | 0.44 | -3.8 | 0.0 | 2.72 | 14.29 | 0.0 | 24.02 | -1.44 | 0.0 | 8.56 | -2.31 | 0.0 | 226.98 | 2.92 | 0.0 | 116.83 | -0.05 | 0.0 |
| 20Q2 (3) | 0.46 | 1.81 | 0.0 | 2.38 | -5.93 | 0.0 | 24.37 | 25.88 | 0.0 | 8.76 | -18.34 | 0.0 | 220.54 | -5.66 | 0.0 | 116.89 | -9.01 | 0.0 |
| 20Q1 (2) | 0.45 | 1.98 | 0.0 | 2.53 | -5.6 | 0.0 | 19.36 | 19.65 | 0.0 | 10.73 | -13.14 | 0.0 | 233.78 | -6.12 | 0.0 | 128.46 | -4.13 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 2.68 | 0.0 | 0.0 | 16.18 | 0.0 | 0.0 | 12.36 | 0.0 | 0.0 | 249.03 | 0.0 | 0.0 | 133.99 | 0.0 | 0.0 |
