- 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) | 0.54 | -6.33 | 95.86 | 17.09 | 242.7 | 6.54 | 2.40 | -6.25 | 21.70 | -29.65 | 128.69 | 2.1 | 77.51 | 18.37 |
| 2022 (9) | 0.58 | 9.59 | 81.87 | 30.95 | 227.8 | 12.34 | 2.56 | -64.15 | 30.84 | 574.0 | 126.04 | -4.49 | 65.48 | -7.72 |
| 2021 (8) | 0.53 | -9.31 | 62.52 | -25.93 | 202.77 | -6.32 | 7.14 | 52.24 | 4.58 | -47.82 | 131.97 | 9.81 | 70.96 | -7.23 |
| 2020 (7) | 0.59 | 3.28 | 84.41 | -1.59 | 216.44 | -2.68 | 4.69 | 4.69 | 8.77 | 70.41 | 120.18 | 1.03 | 76.49 | 14.76 |
| 2019 (6) | 0.57 | -0.25 | 85.77 | 7.09 | 222.4 | 1.76 | 4.48 | -41.82 | 5.15 | 99.07 | 118.95 | -0.06 | 66.65 | 6.3 |
| 2018 (5) | 0.57 | 3.56 | 80.09 | 64.19 | 218.55 | 15.76 | 7.70 | -12.8 | 2.59 | 12.19 | 119.02 | -5.02 | 62.70 | 0.87 |
| 2017 (4) | 0.55 | 5.64 | 48.78 | 21.16 | 188.8 | 21.17 | 8.83 | -56.82 | 2.30 | 207.65 | 125.31 | 6.48 | 62.16 | -1.54 |
| 2016 (3) | 0.52 | 2.08 | 40.26 | 69.44 | 155.82 | 36.0 | 20.45 | 39.21 | 0.75 | 0 | 117.68 | 13.49 | 63.13 | 11.79 |
| 2015 (2) | 0.51 | -6.18 | 23.76 | 38.95 | 114.57 | -14.63 | 14.69 | -44.63 | 0.00 | 0 | 103.69 | 8.99 | 56.47 | 24.47 |
| 2014 (1) | 0.54 | 1.57 | 17.1 | 24.73 | 134.2 | 21.4 | 26.53 | 80.23 | 0.00 | 0 | 95.14 | -7.27 | 45.37 | 7.36 |
| 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) | 0.52 | -1.62 | -11.42 | 93.31 | 0.23 | -8.69 | -0.07 | -108.05 | -102.81 | 97.03 | 0.0 | -0.3 | 141.35 | 11.55 | 7.33 | 79.99 | 8.92 | 11.34 |
| 24Q2 (19) | 0.52 | -2.85 | -11.18 | 93.1 | -8.15 | -8.01 | 0.87 | -54.21 | -45.96 | 97.03 | 0.0 | 413.76 | 126.72 | -2.16 | 0.76 | 73.44 | -10.32 | 1.34 |
| 24Q1 (18) | 0.54 | -0.94 | -7.3 | 101.36 | 5.74 | 7.93 | 1.90 | -54.65 | 153.33 | 97.03 | 384.2 | 413.76 | 129.52 | 0.64 | -2.23 | 81.89 | 5.65 | 15.52 |
| 23Q4 (17) | 0.54 | -6.44 | -6.33 | 95.86 | -6.19 | 17.09 | 4.19 | 68.27 | -55.76 | 20.04 | -79.41 | 6.1 | 128.69 | -2.29 | 2.1 | 77.51 | 7.89 | 18.37 |
| 23Q3 (16) | 0.58 | -1.36 | 4.75 | 102.19 | 0.97 | 50.61 | 2.49 | 54.66 | -53.02 | 97.32 | 415.29 | 214.83 | 131.70 | 4.72 | 7.79 | 71.84 | -0.87 | 17.6 |
| 23Q2 (15) | 0.59 | 1.39 | 10.34 | 101.21 | 7.77 | 64.97 | 1.61 | 114.67 | 139.27 | 18.89 | 0.0 | 80.6 | 125.76 | -5.07 | 0.62 | 72.47 | 2.23 | 21.13 |
| 23Q1 (14) | 0.58 | 0.1 | 12.57 | 93.91 | 14.71 | 50.23 | 0.75 | -92.08 | 7600.0 | 18.89 | 0.0 | 80.6 | 132.47 | 5.1 | 0.33 | 70.89 | 8.26 | 4.51 |
| 22Q4 (13) | 0.58 | 4.62 | 9.59 | 81.87 | 20.66 | 30.95 | 9.47 | 78.68 | -41.47 | 18.89 | -38.9 | 80.6 | 126.04 | 3.16 | -4.49 | 65.48 | 7.19 | -7.72 |
| 22Q3 (12) | 0.56 | 3.91 | 4.97 | 67.85 | 10.59 | 8.4 | 5.30 | 229.27 | 5.58 | 30.91 | 195.59 | 60.22 | 122.18 | -2.24 | -1.24 | 61.09 | 2.11 | 0.46 |
| 22Q2 (11) | 0.54 | 3.44 | -1.07 | 61.35 | -1.86 | -11.84 | -4.10 | -40900.0 | -201.74 | 10.46 | 0.0 | -81.73 | 124.98 | -5.35 | 2.02 | 59.83 | -11.79 | -17.19 |
| 22Q1 (10) | 0.52 | -2.54 | -8.8 | 62.51 | -0.02 | -19.4 | -0.01 | -100.06 | -100.2 | 10.46 | 0.0 | -57.48 | 132.04 | 0.05 | 11.14 | 67.83 | -4.41 | 8.03 |
| 21Q4 (9) | 0.53 | 0.21 | -9.31 | 62.52 | -0.11 | -25.93 | 16.18 | 222.31 | 83.86 | 10.46 | -45.8 | -45.46 | 131.97 | 6.68 | 9.81 | 70.96 | 16.69 | -7.23 |
| 21Q3 (8) | 0.53 | -2.07 | -9.11 | 62.59 | -10.06 | -27.9 | 5.02 | 24.57 | -30.85 | 19.29 | -66.29 | -1.44 | 123.71 | 0.99 | 4.68 | 60.81 | -15.83 | -8.98 |
| 21Q2 (7) | 0.54 | -4.64 | -6.13 | 69.59 | -10.28 | 8.11 | 4.03 | -19.24 | -18.59 | 57.24 | 132.75 | 185.15 | 122.50 | 3.11 | 11.89 | 72.25 | 15.07 | 18.97 |
| 21Q1 (6) | 0.57 | -3.09 | 3.05 | 77.56 | -8.12 | 32.26 | 4.99 | -43.3 | 3426.67 | 24.59 | 28.27 | 15.02 | 118.81 | -1.14 | 2.27 | 62.79 | -17.91 | 2.65 |
| 20Q4 (5) | 0.59 | 0.43 | 3.28 | 84.41 | -2.76 | 40.26 | 8.80 | 21.21 | 74.26 | 19.17 | -2.05 | -10.33 | 120.18 | 1.69 | 1.03 | 76.49 | 14.49 | 14.76 |
| 20Q3 (4) | 0.58 | 1.15 | 0.0 | 86.81 | 34.86 | 0.0 | 7.26 | 46.67 | 0.0 | 19.57 | -2.48 | 0.0 | 118.18 | 7.95 | 0.0 | 66.81 | 10.01 | 0.0 |
| 20Q2 (3) | 0.58 | 4.69 | 0.0 | 64.37 | 9.77 | 0.0 | 4.95 | 3400.0 | 0.0 | 20.07 | -6.12 | 0.0 | 109.48 | -5.76 | 0.0 | 60.73 | -0.72 | 0.0 |
| 20Q1 (2) | 0.55 | -2.88 | 0.0 | 58.64 | -2.56 | 0.0 | -0.15 | -102.97 | 0.0 | 21.38 | 0.0 | 0.0 | 116.17 | -2.34 | 0.0 | 61.17 | -8.22 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | 60.18 | 0.0 | 0.0 | 5.05 | 0.0 | 0.0 | 21.38 | 0.0 | 0.0 | 118.95 | 0.0 | 0.0 | 66.65 | 0.0 | 0.0 |
