- 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) | 0.59 | 4.67 | 1178.61 | 44.99 | 1076.09 | -11.13 | 12.25 | -52.37 | 2.55 | 90.76 | 113.49 | -3.57 | 87.46 | 1.49 |
| 2022 (9) | 0.56 | -4.94 | 812.87 | 7.7 | 1210.87 | -0.89 | 25.72 | -8.24 | 1.34 | 9.79 | 117.69 | -3.26 | 86.18 | -4.15 |
| 2021 (8) | 0.59 | -6.34 | 754.76 | 2.53 | 1221.79 | 80.55 | 28.03 | 35.54 | 1.22 | -56.12 | 121.65 | 17.24 | 89.91 | 12.22 |
| 2020 (7) | 0.63 | 21.24 | 736.14 | 120.55 | 676.72 | 63.83 | 20.68 | 13.69 | 2.78 | 37.52 | 103.76 | -2.96 | 80.12 | -9.53 |
| 2019 (6) | 0.52 | 0.13 | 333.77 | 0.55 | 413.07 | -46.46 | 18.19 | -75.4 | 2.02 | 658.69 | 106.92 | -5.61 | 88.56 | -3.36 |
| 2018 (5) | 0.52 | -5.61 | 331.95 | 36.56 | 771.56 | 139.18 | 73.93 | 172.6 | 0.27 | -66.89 | 113.27 | 4.76 | 91.64 | 0.05 |
| 2017 (4) | 0.55 | -0.83 | 243.08 | 39.55 | 322.59 | 16.11 | 27.12 | 12.07 | 0.80 | -11.77 | 108.12 | -14.77 | 91.59 | -13.39 |
| 2016 (3) | 0.56 | 18.62 | 174.19 | 33.37 | 277.84 | 0.98 | 24.20 | 9.55 | 0.91 | 32.2 | 126.85 | -1.83 | 105.75 | 5.71 |
| 2015 (2) | 0.47 | -6.55 | 130.61 | -16.7 | 275.13 | 1.8 | 22.09 | -10.71 | 0.69 | -58.4 | 129.22 | -10.02 | 100.04 | -10.19 |
| 2014 (1) | 0.50 | 0.02 | 156.79 | -26.43 | 270.27 | 9.27 | 24.74 | 168.33 | 1.66 | 0 | 143.61 | -9.0 | 111.39 | -16.76 |
| 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) | 0.57 | -4.25 | 1.56 | 1306.1 | 0.08 | 31.84 | 10.57 | -9.19 | -13.5 | 10.31 | -6.16 | 68.71 | 132.39 | 6.41 | 7.23 | 105.96 | 5.96 | 8.89 |
| 24Q2 (19) | 0.59 | -0.54 | 4.0 | 1305.02 | 10.74 | 42.79 | 11.64 | 15.94 | -17.03 | 10.98 | 7.86 | 28.37 | 124.42 | 7.7 | 2.15 | 100.00 | 10.24 | 6.66 |
| 24Q1 (18) | 0.60 | 1.41 | 3.45 | 1178.41 | -0.02 | 28.57 | 10.04 | -1.76 | -25.07 | 10.18 | 8.75 | 20.68 | 115.52 | 1.79 | -0.21 | 90.71 | 3.72 | 4.1 |
| 23Q4 (17) | 0.59 | 5.15 | 4.67 | 1178.61 | 18.97 | 44.99 | 10.22 | -16.37 | -38.73 | 9.36 | 53.27 | 28.3 | 113.49 | -8.08 | -3.57 | 87.46 | -10.12 | 1.49 |
| 23Q3 (16) | 0.56 | -1.95 | -1.6 | 990.69 | 8.4 | 18.65 | 12.22 | -12.9 | -51.22 | 6.11 | -28.59 | 30.24 | 123.46 | 1.36 | 3.24 | 97.31 | 3.79 | 12.28 |
| 23Q2 (15) | 0.57 | -1.06 | -2.06 | 913.92 | -0.28 | 17.96 | 14.03 | 4.7 | -56.17 | 8.56 | 1.4 | 76.43 | 121.80 | 5.22 | 5.12 | 93.76 | 7.6 | 13.92 |
| 23Q1 (14) | 0.58 | 2.6 | -2.11 | 916.52 | 12.75 | 32.02 | 13.40 | -19.66 | -62.0 | 8.44 | 15.61 | 79.27 | 115.76 | -1.64 | -9.3 | 87.14 | 1.11 | -6.54 |
| 22Q4 (13) | 0.56 | -1.14 | -4.94 | 812.87 | -2.64 | 7.7 | 16.68 | -33.41 | 4.71 | 7.30 | 55.58 | 23.95 | 117.69 | -1.58 | -3.26 | 86.18 | -0.57 | -4.15 |
| 22Q3 (12) | 0.57 | -2.41 | -4.7 | 834.94 | 7.76 | 7.55 | 25.05 | -21.74 | -31.54 | 4.69 | -3.27 | 32.17 | 119.58 | 3.2 | 5.17 | 86.67 | 5.31 | 0.93 |
| 22Q2 (11) | 0.58 | -1.1 | -4.32 | 774.8 | 11.6 | 1.15 | 32.01 | -9.22 | -8.62 | 4.85 | 3.04 | 22.44 | 115.87 | -9.21 | 13.02 | 82.30 | -11.73 | 5.7 |
| 22Q1 (10) | 0.59 | -0.37 | 0.56 | 694.25 | -8.02 | -14.89 | 35.26 | 121.34 | 43.8 | 4.71 | -20.06 | -38.52 | 127.63 | 4.92 | 8.5 | 93.24 | 3.7 | 3.15 |
| 21Q4 (9) | 0.59 | -0.89 | -6.34 | 754.76 | -2.78 | 2.53 | 15.93 | -56.46 | -16.33 | 5.89 | 65.9 | -34.6 | 121.65 | 6.99 | 17.24 | 89.91 | 4.7 | 12.22 |
| 21Q3 (8) | 0.60 | -2.02 | -6.96 | 776.33 | 1.35 | 1.92 | 36.59 | 4.45 | 154.27 | 3.55 | -10.39 | -73.75 | 113.70 | 10.91 | 7.03 | 85.87 | 10.29 | 3.95 |
| 21Q2 (7) | 0.61 | 3.95 | -6.63 | 765.96 | -6.1 | 5.02 | 35.03 | 42.86 | 22.7 | 3.96 | -48.27 | -67.11 | 102.52 | -12.85 | -4.23 | 77.86 | -13.86 | -5.52 |
| 21Q1 (6) | 0.59 | -7.21 | -2.58 | 815.71 | 10.81 | 108.49 | 24.52 | 28.78 | -15.97 | 7.66 | -14.95 | 126.17 | 117.63 | 13.37 | 37.55 | 90.39 | 12.82 | 24.38 |
| 20Q4 (5) | 0.63 | -1.55 | 21.24 | 736.14 | -3.36 | 120.55 | 19.04 | 32.31 | 120.37 | 9.00 | -33.41 | -42.63 | 103.76 | -2.33 | -2.96 | 80.12 | -3.01 | -9.53 |
| 20Q3 (4) | 0.64 | -1.67 | 0.0 | 761.72 | 4.43 | 0.0 | 14.39 | -49.6 | 0.0 | 13.52 | 12.25 | 0.0 | 106.23 | -0.77 | 0.0 | 82.61 | 0.24 | 0.0 |
| 20Q2 (3) | 0.65 | 8.46 | 0.0 | 729.38 | 86.43 | 0.0 | 28.55 | -2.16 | 0.0 | 12.04 | 255.78 | 0.0 | 107.05 | 25.18 | 0.0 | 82.41 | 13.4 | 0.0 |
| 20Q1 (2) | 0.60 | 15.47 | 0.0 | 391.24 | 17.22 | 0.0 | 29.18 | 237.73 | 0.0 | 3.39 | -78.43 | 0.0 | 85.52 | -20.01 | 0.0 | 72.67 | -17.94 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 333.77 | 0.0 | 0.0 | 8.64 | 0.0 | 0.0 | 15.69 | 0.0 | 0.0 | 106.92 | 0.0 | 0.0 | 88.56 | 0.0 | 0.0 |
