- 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) | 0.31 | -0.49 | 6.41 | 21.86 | 33.37 | -0.39 | 197.78 | 87.56 | 1.00 | 55.7 | 299.12 | 7.7 | 211.69 | 15.22 |
| 2022 (9) | 0.31 | -15.15 | 5.26 | -35.38 | 33.5 | 3.62 | 105.45 | 51.05 | 0.64 | 9.26 | 277.73 | 17.52 | 183.73 | 4.31 |
| 2021 (8) | 0.36 | 7.75 | 8.14 | 75.05 | 32.33 | 27.38 | 69.81 | 71.9 | 0.59 | 348.19 | 236.32 | 5.02 | 176.13 | 3.41 |
| 2020 (7) | 0.34 | 8.4 | 4.65 | 44.41 | 25.38 | 7.82 | 40.61 | 16.36 | 0.13 | 0 | 225.03 | -9.2 | 170.33 | -2.42 |
| 2019 (6) | 0.31 | 18.26 | 3.22 | 38.2 | 23.54 | -7.69 | 34.90 | -82.85 | 0.00 | 0 | 247.84 | -7.03 | 174.56 | 7.57 |
| 2018 (5) | 0.26 | -7.43 | 2.33 | -18.53 | 25.5 | 6.74 | 203.47 | -6.16 | 0.00 | 0 | 266.59 | 18.9 | 162.27 | 7.26 |
| 2017 (4) | 0.28 | -4.44 | 2.86 | -14.37 | 23.89 | 11.79 | 216.82 | 114.86 | 0.00 | 0 | 224.22 | -1.19 | 151.28 | -14.37 |
| 2016 (3) | 0.30 | 39.48 | 3.34 | 76.72 | 21.37 | 8.37 | 100.91 | -48.65 | 0.00 | 0 | 226.91 | -35.4 | 176.67 | -29.92 |
| 2015 (2) | 0.21 | 10.19 | 1.89 | 350.0 | 19.72 | 0.0 | 196.52 | 52.45 | 0.14 | 1.91 | 351.25 | -12.5 | 252.08 | -7.34 |
| 2014 (1) | 0.19 | -45.15 | 0.42 | -81.58 | 19.72 | 9.56 | 128.91 | 4.75 | 0.14 | 0 | 401.41 | 133.7 | 272.06 | 170.46 |
| 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) | 0.35 | -4.03 | 25.13 | 10.38 | 61.93 | 92.22 | 85.37 | -25.54 | -66.64 | 2.51 | -7.36 | 1.77 | 200.98 | -14.11 | -36.54 | 137.81 | -18.78 | -37.65 |
| 24Q2 (19) | 0.36 | 18.33 | 10.95 | 6.41 | 5.6 | 29.49 | 114.65 | -13.85 | -38.73 | 2.71 | -20.53 | 1.24 | 233.99 | -25.1 | -4.7 | 169.68 | -24.6 | -2.78 |
| 24Q1 (18) | 0.30 | -0.85 | 8.42 | 6.07 | -5.3 | 20.44 | 133.08 | -53.36 | 26.2 | 3.41 | -6.51 | -11.65 | 312.39 | 4.44 | -0.18 | 225.03 | 6.3 | 5.42 |
| 23Q4 (17) | 0.31 | 11.13 | -0.49 | 6.41 | 18.7 | 21.86 | 285.31 | 11.48 | 296.59 | 3.64 | 47.85 | -4.78 | 299.12 | -5.55 | 7.7 | 211.69 | -4.22 | 15.22 |
| 23Q3 (16) | 0.28 | -14.9 | -19.94 | 5.4 | 9.09 | -17.18 | 255.92 | 36.77 | 102.87 | 2.46 | -7.84 | 11.3 | 316.68 | 28.97 | 21.48 | 221.02 | 26.63 | 19.45 |
| 23Q2 (15) | 0.32 | 15.63 | -20.37 | 4.95 | -1.79 | -29.89 | 187.12 | 77.45 | 55.13 | 2.67 | -30.65 | 36.11 | 245.54 | -21.54 | 19.99 | 174.54 | -18.23 | 14.16 |
| 23Q1 (14) | 0.28 | -8.99 | -19.62 | 5.04 | -4.18 | -34.2 | 105.45 | 46.58 | 1.47 | 3.86 | 0.75 | 99.96 | 312.95 | 12.68 | 22.9 | 213.46 | 16.18 | 9.66 |
| 22Q4 (13) | 0.31 | -10.6 | -15.15 | 5.26 | -19.33 | -35.38 | 71.94 | -42.97 | 21.48 | 3.83 | 72.83 | 35.99 | 277.73 | 6.54 | 17.52 | 183.73 | -0.7 | 4.31 |
| 22Q3 (12) | 0.34 | -15.36 | -8.64 | 6.52 | -7.65 | -23.2 | 126.15 | 4.58 | 46.29 | 2.21 | 12.7 | 46.71 | 260.68 | 27.38 | 21.99 | 185.03 | 21.02 | 13.65 |
| 22Q2 (11) | 0.41 | 16.72 | 4.15 | 7.06 | -7.83 | 9.12 | 120.62 | 16.07 | 71.97 | 1.96 | 1.89 | 37.53 | 204.64 | -19.64 | 1.63 | 152.89 | -21.46 | -1.89 |
| 22Q1 (10) | 0.35 | -3.94 | 5.44 | 7.66 | -5.9 | 51.68 | 103.92 | 75.48 | 67.99 | 1.93 | -31.48 | 159.1 | 254.64 | 7.75 | 7.17 | 194.66 | 10.52 | 8.56 |
| 21Q4 (9) | 0.36 | -3.74 | 7.75 | 8.14 | -4.12 | 75.05 | 59.22 | -31.32 | -5.25 | 2.81 | 86.45 | 548.98 | 236.32 | 10.59 | 5.02 | 176.13 | 8.18 | 3.41 |
| 21Q3 (8) | 0.38 | -3.51 | 17.66 | 8.49 | 31.22 | 98.83 | 86.23 | 22.94 | 126.56 | 1.51 | 5.65 | 9031.37 | 213.69 | 6.13 | -3.88 | 162.81 | 4.47 | -1.45 |
| 21Q2 (7) | 0.39 | 18.17 | 8.08 | 6.47 | 28.12 | 71.16 | 70.14 | 13.39 | 163.19 | 1.43 | 91.96 | 4471.43 | 201.35 | -15.26 | -0.98 | 155.84 | -13.09 | 5.0 |
| 21Q1 (6) | 0.33 | -1.84 | 6.54 | 5.05 | 8.6 | 42.25 | 61.86 | -1.02 | 63.95 | 0.74 | 71.62 | 0 | 237.60 | 5.59 | -4.5 | 179.31 | 5.27 | -1.43 |
| 20Q4 (5) | 0.34 | 5.12 | 8.4 | 4.65 | 8.9 | 44.41 | 62.50 | 64.21 | 89.57 | 0.43 | 2523.45 | 0 | 225.03 | 1.22 | -9.2 | 170.33 | 3.11 | -2.42 |
| 20Q3 (4) | 0.32 | -11.37 | 0.0 | 4.27 | 12.96 | 0.0 | 38.06 | 42.81 | 0.0 | 0.02 | -47.11 | 0.0 | 222.32 | 9.33 | 0.0 | 165.20 | 11.31 | 0.0 |
| 20Q2 (3) | 0.36 | 16.49 | 0.0 | 3.78 | 6.48 | 0.0 | 26.65 | -29.37 | 0.0 | 0.03 | 0 | 0.0 | 203.34 | -18.27 | 0.0 | 148.42 | -18.41 | 0.0 |
| 20Q1 (2) | 0.31 | -0.13 | 0.0 | 3.55 | 10.25 | 0.0 | 37.73 | 14.44 | 0.0 | 0.00 | 0 | 0.0 | 248.79 | 0.38 | 0.0 | 181.91 | 4.21 | 0.0 |
| 19Q4 (1) | 0.31 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | 32.97 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 247.84 | 0.0 | 0.0 | 174.56 | 0.0 | 0.0 |
