- 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) | 0.36 | -3.7 | 512.12 | 21.8 | 2225.33 | -20.15 | 46.16 | -20.21 | 0.34 | 75.85 | 218.95 | -5.81 | 178.94 | -10.63 |
| 2022 (9) | 0.37 | -6.03 | 420.45 | -40.87 | 2787.05 | 30.84 | 57.85 | 78.05 | 0.19 | -35.87 | 232.46 | 5.09 | 200.23 | 2.03 |
| 2021 (8) | 0.39 | 5.06 | 711.08 | 54.16 | 2130.11 | 20.47 | 32.49 | 124.53 | 0.30 | 8.48 | 221.21 | 5.34 | 196.25 | 23.63 |
| 2020 (7) | 0.38 | -14.7 | 461.25 | -30.13 | 1768.21 | 19.31 | 14.47 | 397.25 | 0.28 | -90.8 | 209.99 | -0.69 | 158.74 | -5.85 |
| 2019 (6) | 0.44 | 1.55 | 660.11 | 42.18 | 1482.02 | -2.02 | 2.91 | 64.41 | 3.01 | -24.57 | 211.45 | -25.27 | 168.60 | -22.66 |
| 2018 (5) | 0.43 | -5.12 | 464.29 | -43.69 | 1512.53 | 1.32 | 1.77 | -57.14 | 3.99 | 29.53 | 282.96 | 79.05 | 217.99 | 83.63 |
| 2017 (4) | 0.46 | 5.2 | 824.53 | 43.75 | 1492.85 | 0.96 | 4.13 | -6.77 | 3.08 | -2.46 | 158.03 | 2.96 | 118.71 | 3.88 |
| 2016 (3) | 0.43 | 34.96 | 573.6 | 218.74 | 1478.7 | 2.1 | 4.43 | -83.7 | 3.16 | 620.92 | 153.48 | -21.91 | 114.28 | -25.41 |
| 2015 (2) | 0.32 | 14.24 | 179.96 | -2.68 | 1448.3 | 3.44 | 27.17 | 42.18 | 0.44 | -36.89 | 196.53 | -2.39 | 153.22 | 6.1 |
| 2014 (1) | 0.28 | -0.14 | 184.91 | -37.59 | 1400.12 | 13.08 | 19.11 | -13.8 | 0.69 | 0 | 201.35 | 9.3 | 144.41 | -2.15 |
| 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) | 0.36 | -8.87 | -0.55 | 654.92 | 61.12 | 25.63 | 35.00 | -17.8 | -17.45 | 2.32 | 39.56 | 72.99 | 219.33 | 32.28 | -7.91 | 170.05 | 28.52 | -12.6 |
| 24Q2 (19) | 0.39 | 18.11 | -3.86 | 406.47 | -11.69 | -20.69 | 42.58 | 34.49 | -21.0 | 1.66 | -7.95 | 43.76 | 165.81 | -28.55 | -0.82 | 132.31 | -29.78 | -6.0 |
| 24Q1 (18) | 0.33 | -6.72 | -5.69 | 460.26 | -10.13 | 4.16 | 31.66 | -11.09 | -43.56 | 1.80 | 15.28 | 78.98 | 232.08 | 6.0 | 1.56 | 188.41 | 5.29 | -3.22 |
| 23Q4 (17) | 0.36 | -0.94 | -3.7 | 512.12 | -1.76 | 21.8 | 35.61 | -16.01 | -38.28 | 1.57 | 16.81 | 77.74 | 218.95 | -8.07 | -5.81 | 178.94 | -8.03 | -10.63 |
| 23Q3 (16) | 0.36 | -11.9 | -8.34 | 521.32 | 1.72 | -1.69 | 42.40 | -21.34 | -41.72 | 1.34 | 15.97 | 56.87 | 238.17 | 42.46 | -3.63 | 194.57 | 38.23 | -9.08 |
| 23Q2 (15) | 0.41 | 15.86 | -5.56 | 512.52 | 15.98 | 4.02 | 53.90 | -3.9 | -0.9 | 1.16 | 14.61 | 8.95 | 167.18 | -26.84 | -17.09 | 140.76 | -27.7 | -20.88 |
| 23Q1 (14) | 0.35 | -4.75 | -5.59 | 441.89 | 5.1 | -30.88 | 56.09 | -2.79 | 17.02 | 1.01 | 14.48 | -26.0 | 228.52 | -1.69 | -14.77 | 194.68 | -2.77 | -17.93 |
| 22Q4 (13) | 0.37 | -5.72 | -6.03 | 420.45 | -20.71 | -40.87 | 57.70 | -20.69 | 56.75 | 0.88 | 3.09 | -16.15 | 232.46 | -5.94 | 5.09 | 200.23 | -6.43 | 2.03 |
| 22Q3 (12) | 0.39 | -9.23 | -1.5 | 530.27 | 7.62 | -23.42 | 72.75 | 33.76 | 107.15 | 0.85 | -19.45 | -51.89 | 247.15 | 22.58 | -1.25 | 213.99 | 20.29 | -2.3 |
| 22Q2 (11) | 0.43 | 15.83 | 0.65 | 492.71 | -22.93 | -2.5 | 54.39 | 13.48 | 90.51 | 1.06 | -22.16 | -58.99 | 201.63 | -24.8 | -17.53 | 177.90 | -25.0 | -16.6 |
| 22Q1 (10) | 0.37 | -5.2 | 1.99 | 639.32 | -10.09 | 17.28 | 47.93 | 30.21 | 70.93 | 1.36 | 29.72 | -17.44 | 268.13 | 21.21 | 17.58 | 237.20 | 20.87 | 33.97 |
| 21Q4 (9) | 0.39 | -1.18 | 5.06 | 711.08 | 2.69 | 54.16 | 36.81 | 4.81 | 32.08 | 1.05 | -40.85 | 45.52 | 221.21 | -11.61 | 5.34 | 196.25 | -10.4 | 23.63 |
| 21Q3 (8) | 0.40 | -7.25 | -0.22 | 692.42 | 37.02 | 40.84 | 35.12 | 23.01 | 76.22 | 1.78 | -31.33 | -50.65 | 250.28 | 2.36 | -9.44 | 219.03 | 2.68 | 1.64 |
| 21Q2 (7) | 0.43 | 17.37 | -0.09 | 505.36 | -7.3 | -6.64 | 28.55 | 1.82 | 112.27 | 2.59 | 56.69 | -53.06 | 244.50 | 7.22 | -5.22 | 213.31 | 20.47 | 7.67 |
| 21Q1 (6) | 0.37 | -2.34 | -11.66 | 545.14 | 18.19 | 0.19 | 28.04 | 0.61 | 1119.13 | 1.65 | 128.65 | -87.47 | 228.04 | 8.6 | -12.69 | 177.06 | 11.54 | -13.57 |
| 20Q4 (5) | 0.38 | -6.15 | -14.7 | 461.25 | -6.18 | -30.13 | 27.87 | 39.84 | 449.7 | 0.72 | -79.94 | -90.52 | 209.99 | -24.02 | -0.69 | 158.74 | -26.34 | -5.85 |
| 20Q3 (4) | 0.40 | -7.13 | 0.0 | 491.65 | -9.18 | 0.0 | 19.93 | 48.18 | 0.0 | 3.60 | -34.68 | 0.0 | 276.37 | 7.14 | 0.0 | 215.49 | 8.77 | 0.0 |
| 20Q2 (3) | 0.43 | 3.78 | 0.0 | 541.32 | -0.51 | 0.0 | 13.45 | 484.78 | 0.0 | 5.51 | -58.16 | 0.0 | 257.96 | -1.24 | 0.0 | 198.11 | -3.29 | 0.0 |
| 20Q1 (2) | 0.42 | -5.7 | 0.0 | 544.1 | -17.57 | 0.0 | 2.30 | -54.64 | 0.0 | 13.17 | 73.02 | 0.0 | 261.19 | 23.52 | 0.0 | 204.85 | 21.5 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 660.11 | 0.0 | 0.0 | 5.07 | 0.0 | 0.0 | 7.61 | 0.0 | 0.0 | 211.45 | 0.0 | 0.0 | 168.60 | 0.0 | 0.0 |
