- 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) | 0.47 | -0.23 | 282.49 | -19.13 | 4012.27 | 4.37 | 42.55 | -47.86 | 0.67 | -33.3 | 206.18 | 7.2 | 138.26 | 12.78 |
| 2022 (9) | 0.47 | -3.96 | 349.3 | -27.83 | 3844.43 | 22.17 | 81.61 | -32.95 | 1.00 | -38.85 | 192.34 | 5.68 | 122.59 | 6.96 |
| 2021 (8) | 0.49 | 4.5 | 483.97 | 16.83 | 3146.71 | 11.35 | 121.71 | 32.01 | 1.64 | 6.24 | 182.01 | -2.15 | 114.61 | -13.94 |
| 2020 (7) | 0.47 | 6.76 | 414.24 | 16.99 | 2826.05 | 5.4 | 92.20 | 127.6 | 1.54 | 28.52 | 186.00 | 8.06 | 133.17 | 9.86 |
| 2019 (6) | 0.44 | -6.03 | 354.07 | 11.78 | 2681.31 | 13.13 | 40.51 | -4.79 | 1.20 | -13.46 | 172.13 | -11.77 | 121.22 | -18.14 |
| 2018 (5) | 0.47 | 0.32 | 316.75 | 10.2 | 2370.18 | 6.01 | 42.55 | -33.33 | 1.39 | 127.24 | 195.10 | 17.85 | 148.09 | 15.77 |
| 2017 (4) | 0.47 | 3.28 | 287.42 | 34.82 | 2235.78 | 4.3 | 63.82 | -2.74 | 0.61 | 34.76 | 165.55 | -2.79 | 127.92 | -4.52 |
| 2016 (3) | 0.45 | 5.57 | 213.19 | 39.35 | 2143.56 | 5.36 | 65.62 | 18.6 | 0.45 | 112.23 | 170.31 | -1.6 | 133.98 | -0.15 |
| 2015 (2) | 0.43 | -10.06 | 152.99 | -52.74 | 2034.52 | 6.72 | 55.33 | -65.99 | 0.21 | -83.31 | 173.08 | -24.34 | 134.18 | -28.27 |
| 2014 (1) | 0.48 | 4.78 | 323.73 | 37.82 | 1906.35 | 7.67 | 162.69 | 26.26 | 1.28 | 0 | 228.76 | 7.36 | 187.06 | 6.67 |
| 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) | 0.49 | -0.2 | 1.99 | 501.84 | 55.41 | 60.25 | 44.84 | 3.13 | 7.17 | 3.85 | 32.63 | 37.44 | 226.86 | 15.76 | 12.46 | 159.50 | 16.38 | 20.81 |
| 24Q2 (19) | 0.49 | 7.12 | -3.87 | 322.91 | 0.09 | 95.6 | 43.48 | 62.24 | -15.19 | 2.90 | -32.41 | 73.83 | 195.98 | -7.8 | 15.93 | 137.05 | -6.41 | 26.39 |
| 24Q1 (18) | 0.46 | -2.87 | 0.95 | 322.62 | 14.21 | 10.58 | 26.80 | -31.14 | -33.38 | 4.30 | 72.72 | 7.72 | 212.55 | 3.09 | 4.5 | 146.44 | 5.92 | 14.16 |
| 23Q4 (17) | 0.47 | -1.78 | -0.23 | 282.49 | -9.79 | -19.13 | 38.92 | -6.98 | -27.71 | 2.49 | -11.23 | -39.9 | 206.18 | 2.21 | 7.2 | 138.26 | 4.72 | 12.78 |
| 23Q3 (16) | 0.48 | -5.94 | -2.03 | 313.16 | 89.69 | -39.92 | 41.84 | -18.39 | -52.34 | 2.80 | 67.74 | -37.22 | 201.72 | 19.33 | 1.7 | 132.03 | 21.77 | 3.01 |
| 23Q2 (15) | 0.51 | 12.5 | 1.72 | 165.09 | -43.41 | -60.14 | 51.27 | 27.44 | -50.76 | 1.67 | -58.12 | -67.1 | 169.05 | -16.88 | -4.83 | 108.43 | -15.47 | -4.74 |
| 23Q1 (14) | 0.45 | -4.01 | -3.0 | 291.75 | -16.48 | -36.26 | 40.23 | -25.28 | -65.66 | 3.99 | -3.63 | -42.56 | 203.39 | 5.75 | 4.52 | 128.28 | 4.64 | 3.42 |
| 22Q4 (13) | 0.47 | -3.54 | -3.96 | 349.3 | -32.98 | -27.83 | 53.84 | -38.67 | -51.32 | 4.14 | -7.28 | -41.02 | 192.34 | -3.03 | 5.68 | 122.59 | -4.35 | 6.96 |
| 22Q3 (12) | 0.49 | -2.34 | -1.11 | 521.22 | 25.84 | 2.65 | 87.79 | -15.68 | -20.82 | 4.46 | -12.08 | -40.37 | 198.34 | 11.66 | 6.9 | 128.17 | 12.61 | 7.44 |
| 22Q2 (11) | 0.50 | 7.28 | -0.16 | 414.2 | -9.51 | 7.32 | 104.12 | -11.11 | -24.66 | 5.08 | -26.88 | 4.56 | 177.63 | -8.72 | 7.92 | 113.82 | -8.24 | 4.16 |
| 22Q1 (10) | 0.47 | -4.96 | 1.33 | 457.71 | -5.43 | 19.25 | 117.14 | 5.91 | -8.74 | 6.94 | -1.05 | 25.37 | 194.60 | 6.92 | 5.32 | 124.04 | 8.23 | -3.69 |
| 21Q4 (9) | 0.49 | -0.69 | 4.5 | 483.97 | -4.68 | 16.83 | 110.60 | -0.25 | 7.56 | 7.02 | -6.25 | 32.64 | 182.01 | -1.9 | -2.15 | 114.61 | -3.92 | -13.94 |
| 21Q3 (8) | 0.49 | -1.4 | 4.38 | 507.74 | 31.55 | 6.87 | 110.88 | -19.77 | -34.08 | 7.49 | 54.16 | 43.04 | 185.53 | 12.72 | -3.35 | 119.29 | 9.17 | -11.32 |
| 21Q2 (7) | 0.50 | 8.87 | 3.82 | 385.96 | 0.56 | 9.08 | 138.20 | 7.67 | 31.59 | 4.86 | -12.33 | 17.77 | 164.59 | -10.92 | 4.09 | 109.27 | -15.16 | 0.25 |
| 21Q1 (6) | 0.46 | -1.98 | 5.36 | 383.81 | -7.35 | -2.29 | 128.36 | 24.83 | 391.05 | 5.54 | 4.69 | -60.61 | 184.77 | -0.66 | 5.51 | 128.79 | -3.29 | 4.77 |
| 20Q4 (5) | 0.47 | -0.8 | 6.76 | 414.24 | -12.81 | 16.99 | 102.83 | -38.86 | 160.46 | 5.29 | 1.1 | -3.03 | 186.00 | -3.1 | 8.06 | 133.17 | -1.0 | 9.86 |
| 20Q3 (4) | 0.47 | -1.93 | 0.0 | 475.1 | 34.28 | 0.0 | 168.20 | 60.16 | 0.0 | 5.23 | 26.93 | 0.0 | 191.96 | 21.39 | 0.0 | 134.51 | 23.4 | 0.0 |
| 20Q2 (3) | 0.48 | 10.49 | 0.0 | 353.82 | -9.92 | 0.0 | 105.02 | 301.76 | 0.0 | 4.12 | -70.68 | 0.0 | 158.13 | -9.7 | 0.0 | 109.00 | -11.33 | 0.0 |
| 20Q1 (2) | 0.44 | -0.68 | 0.0 | 392.8 | 10.94 | 0.0 | 26.14 | -33.79 | 0.0 | 14.06 | 157.74 | 0.0 | 175.12 | 1.74 | 0.0 | 122.93 | 1.41 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 354.07 | 0.0 | 0.0 | 39.48 | 0.0 | 0.0 | 5.46 | 0.0 | 0.0 | 172.13 | 0.0 | 0.0 | 121.22 | 0.0 | 0.0 |
