- 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) | 0.39 | -8.27 | 12.39 | 7.83 | 166.9 | 7.46 | 62.07 | -10.37 | 0.60 | -24.11 | 185.05 | -8.51 | 147.74 | -4.58 |
| 2022 (9) | 0.42 | -10.19 | 11.49 | 15.13 | 155.32 | -2.61 | 69.25 | 16.43 | 0.79 | 106.47 | 202.27 | 29.08 | 154.83 | 42.2 |
| 2021 (8) | 0.47 | -0.69 | 9.98 | -49.39 | 159.48 | 15.13 | 59.48 | 0 | 0.38 | -75.05 | 156.70 | 21.19 | 108.88 | 13.26 |
| 2020 (7) | 0.48 | -23.07 | 19.72 | -59.32 | 138.52 | -20.91 | -2.17 | 0 | 1.54 | 0.0 | 129.30 | 70.72 | 96.13 | 77.72 |
| 2019 (6) | 0.62 | -7.92 | 48.48 | -21.97 | 175.15 | 15.32 | 7.36 | 0 | 1.54 | -71.07 | 75.74 | 8.98 | 54.09 | 23.61 |
| 2018 (5) | 0.67 | 1.63 | 62.13 | -2.53 | 151.88 | 9.38 | -1.88 | 0 | 5.32 | 0.0 | 69.50 | -3.85 | 43.76 | -8.8 |
| 2017 (4) | 0.66 | 4.87 | 63.74 | 2.51 | 138.86 | -12.04 | -4.40 | 0 | 5.32 | 0.0 | 72.28 | 0.78 | 47.98 | -0.04 |
| 2016 (3) | 0.63 | -3.27 | 62.18 | 7.45 | 157.86 | -1.95 | 5.21 | -34.05 | 5.32 | 547.83 | 71.72 | 11.35 | 48.00 | 20.36 |
| 2015 (2) | 0.65 | -4.89 | 57.87 | -8.52 | 161.0 | 16.41 | 7.90 | 30.79 | 0.82 | -64.27 | 64.41 | 1.1 | 39.88 | 10.04 |
| 2014 (1) | 0.69 | 1.42 | 63.26 | 0.27 | 138.31 | 44.78 | 6.04 | 655.0 | 2.30 | 0 | 63.71 | 15.44 | 36.24 | 17.4 |
| 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) | 0.41 | -9.27 | -2.89 | 13.09 | 2.51 | 11.03 | 48.45 | -46.19 | -44.17 | 5.56 | 91.63 | 184.01 | 156.94 | 3.95 | -20.4 | 124.87 | 1.36 | -20.61 |
| 24Q2 (19) | 0.45 | 6.37 | 2.01 | 12.77 | -0.78 | 11.14 | 90.04 | -36.37 | 42.2 | 2.90 | 31.01 | 31.15 | 150.97 | -5.92 | -16.49 | 123.19 | -5.83 | -12.2 |
| 24Q1 (18) | 0.43 | 9.14 | 13.88 | 12.87 | 3.87 | 12.01 | 141.51 | 68.1 | 1071.44 | 2.21 | 17.37 | -65.22 | 160.47 | -13.28 | -31.75 | 130.82 | -11.45 | -28.25 |
| 23Q4 (17) | 0.39 | -7.81 | -8.27 | 12.39 | 5.09 | 7.83 | 84.18 | -3.0 | 113.49 | 1.89 | -3.61 | -62.56 | 185.05 | -6.14 | -8.51 | 147.74 | -6.07 | -4.58 |
| 23Q3 (16) | 0.42 | -4.69 | -2.96 | 11.79 | 2.61 | 3.06 | 86.78 | 37.05 | 10.18 | 1.96 | -11.51 | 13.92 | 197.15 | 9.06 | 6.06 | 157.28 | 12.1 | 12.8 |
| 23Q2 (15) | 0.44 | 18.75 | -8.79 | 11.49 | 0.0 | 2.68 | 63.32 | 424.17 | -22.69 | 2.21 | -65.26 | 46.08 | 180.78 | -23.11 | 12.48 | 140.30 | -23.05 | 24.52 |
| 23Q1 (14) | 0.37 | -12.08 | -14.65 | 11.49 | 0.0 | -3.28 | 12.08 | -69.36 | -85.28 | 6.37 | 26.34 | 335.93 | 235.11 | 16.24 | 39.91 | 182.33 | 17.76 | 49.95 |
| 22Q4 (13) | 0.42 | -2.48 | -10.19 | 11.49 | 0.44 | 15.13 | 39.43 | -49.94 | -60.59 | 5.04 | 193.29 | 354.24 | 202.27 | 8.81 | 29.08 | 154.83 | 11.04 | 42.2 |
| 22Q3 (12) | 0.44 | -10.41 | -4.68 | 11.44 | 2.23 | 44.08 | 78.76 | -3.83 | 24.03 | 1.72 | 13.47 | 50.66 | 185.89 | 15.66 | 24.47 | 139.43 | 23.75 | 31.06 |
| 22Q2 (11) | 0.49 | 11.11 | 5.15 | 11.19 | -5.81 | 5.77 | 81.90 | -0.21 | 25.57 | 1.51 | 3.68 | 114.02 | 160.72 | -4.36 | 16.67 | 112.67 | -7.34 | 12.67 |
| 22Q1 (10) | 0.44 | -7.49 | -4.02 | 11.88 | 19.04 | -16.04 | 82.07 | -17.96 | 203.74 | 1.46 | 31.64 | -33.06 | 168.04 | 7.24 | 22.91 | 121.59 | 11.67 | 23.12 |
| 21Q4 (9) | 0.47 | 3.5 | -0.69 | 9.98 | 25.69 | -49.39 | 100.04 | 57.54 | 2505.21 | 1.11 | -2.72 | -98.97 | 156.70 | 4.93 | 21.19 | 108.88 | 2.34 | 13.26 |
| 21Q3 (8) | 0.46 | -1.17 | -22.69 | 7.94 | -24.95 | -82.62 | 63.50 | -2.64 | 3173.2 | 1.14 | 61.18 | -98.94 | 149.34 | 8.41 | 89.88 | 106.39 | 6.39 | 97.46 |
| 21Q2 (7) | 0.46 | 1.43 | -24.72 | 10.58 | -25.23 | -76.5 | 65.22 | 141.38 | 499.39 | 0.71 | -67.57 | -99.39 | 137.76 | 0.76 | 85.24 | 100.00 | 1.26 | 93.99 |
| 21Q1 (6) | 0.46 | -4.28 | -23.92 | 14.15 | -28.25 | -69.05 | 27.02 | 603.65 | 1725.68 | 2.18 | -97.97 | -98.11 | 136.72 | 5.74 | 81.66 | 98.76 | 2.74 | 95.8 |
| 20Q4 (5) | 0.48 | -19.43 | -23.07 | 19.72 | -56.84 | -59.32 | 3.84 | 97.94 | 16.72 | 107.73 | 0.0 | 447.56 | 129.30 | 64.4 | 70.72 | 96.13 | 78.41 | 77.72 |
| 20Q3 (4) | 0.59 | -3.76 | 0.0 | 45.69 | 1.47 | 0.0 | 1.94 | 111.88 | 0.0 | 107.73 | -6.53 | 0.0 | 78.65 | 5.76 | 0.0 | 53.88 | 4.52 | 0.0 |
| 20Q2 (3) | 0.61 | 2.5 | 0.0 | 45.03 | -1.51 | 0.0 | -16.33 | -1203.38 | 0.0 | 115.25 | 0.0 | 0.0 | 74.37 | -1.18 | 0.0 | 51.55 | 2.2 | 0.0 |
| 20Q1 (2) | 0.60 | -3.22 | 0.0 | 45.72 | -5.69 | 0.0 | 1.48 | -55.02 | 0.0 | 115.25 | 485.8 | 0.0 | 75.26 | -0.63 | 0.0 | 50.44 | -6.75 | 0.0 |
| 19Q4 (1) | 0.62 | 0.0 | 0.0 | 48.48 | 0.0 | 0.0 | 3.29 | 0.0 | 0.0 | 19.67 | 0.0 | 0.0 | 75.74 | 0.0 | 0.0 | 54.09 | 0.0 | 0.0 |
