- 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 | 7.06 | 460.7 | 19.58 | 750.06 | -20.65 | 0.30 | -99.84 | 2.65 | 0.0 | 184.57 | -25.2 | 113.00 | -31.38 |
| 2022 (9) | 0.44 | 7.72 | 385.25 | 147.53 | 945.3 | -5.06 | 191.21 | 113.62 | 2.65 | 170.05 | 246.74 | -2.52 | 164.68 | -15.05 |
| 2021 (8) | 0.41 | -6.68 | 155.64 | -3.96 | 995.7 | 64.08 | 89.51 | 1158.93 | 0.98 | -86.35 | 253.12 | 35.66 | 193.86 | 52.47 |
| 2020 (7) | 0.44 | 12.59 | 162.06 | 9.1 | 606.83 | 24.42 | 7.11 | -21.0 | 7.19 | -7.13 | 186.58 | -12.98 | 127.15 | -13.18 |
| 2019 (6) | 0.39 | 16.7 | 148.54 | 69.9 | 487.71 | -4.73 | 9.00 | -80.87 | 7.75 | 1280.3 | 214.42 | -5.9 | 146.45 | -6.28 |
| 2018 (5) | 0.33 | 11.38 | 87.43 | -30.65 | 511.9 | 7.56 | 47.05 | -48.45 | 0.56 | -64.31 | 227.86 | -0.63 | 156.27 | -9.7 |
| 2017 (4) | 0.30 | -10.24 | 126.07 | 28.97 | 475.92 | 13.07 | 91.27 | 332.97 | 1.57 | -31.35 | 229.31 | 22.86 | 173.05 | 36.61 |
| 2016 (3) | 0.33 | -6.82 | 97.75 | -25.55 | 420.92 | 9.76 | 21.08 | 23.2 | 2.29 | -13.9 | 186.64 | -6.86 | 126.67 | 3.75 |
| 2015 (2) | 0.36 | -8.76 | 131.29 | -18.2 | 383.5 | 0.95 | 17.11 | -26.31 | 2.66 | -16.18 | 200.38 | 26.03 | 122.09 | 12.33 |
| 2014 (1) | 0.39 | 10.83 | 160.5 | 33.43 | 379.9 | 14.65 | 23.22 | 637.14 | 3.17 | 0 | 158.99 | -11.3 | 108.69 | -7.92 |
| 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) | 0.43 | -4.82 | -10.24 | 536.86 | 14.95 | 16.36 | 0.92 | -89.45 | -46.82 | 20.93 | 0.0 | -77.2 | 153.14 | -26.13 | -22.36 | 93.86 | -25.38 | -25.85 |
| 24Q2 (19) | 0.46 | -2.46 | -2.46 | 467.02 | -5.69 | 14.43 | 8.72 | 1844.0 | 371.35 | 20.93 | -77.2 | -77.2 | 207.31 | 7.21 | 1.46 | 125.78 | 6.31 | -4.55 |
| 24Q1 (18) | 0.47 | -1.1 | 0.75 | 495.22 | 7.49 | 28.76 | -0.50 | -266.67 | 88.48 | 91.79 | 0.0 | 46.21 | 193.37 | 4.77 | 0.35 | 118.31 | 4.7 | -6.44 |
| 23Q4 (17) | 0.47 | -2.25 | 7.06 | 460.7 | -0.15 | 19.58 | 0.30 | -82.66 | -98.78 | 91.79 | 0.0 | 46.21 | 184.57 | -6.42 | -25.2 | 113.00 | -10.73 | -31.38 |
| 23Q3 (16) | 0.48 | 3.44 | 8.73 | 461.38 | 13.05 | 47.31 | 1.73 | -6.49 | -98.87 | 91.79 | 0.0 | 763.0 | 197.24 | -3.47 | -6.5 | 126.58 | -3.94 | -10.23 |
| 23Q2 (15) | 0.47 | 0.75 | -1.47 | 408.13 | 6.12 | 67.94 | 1.85 | 142.63 | -99.58 | 91.79 | 46.21 | 2190.51 | 204.32 | 6.04 | 25.74 | 131.77 | 4.2 | 12.53 |
| 23Q1 (14) | 0.46 | 5.09 | -0.36 | 384.6 | -0.17 | 144.11 | -4.34 | -117.64 | -101.14 | 62.78 | 0.0 | 2165.61 | 192.69 | -21.91 | 17.63 | 126.46 | -23.21 | 3.49 |
| 22Q4 (13) | 0.44 | -0.72 | 7.72 | 385.25 | 23.0 | 147.53 | 24.60 | -83.92 | -89.98 | 62.78 | 490.23 | 1872.43 | 246.74 | 16.96 | -2.52 | 164.68 | 16.79 | -15.05 |
| 22Q3 (12) | 0.45 | -6.27 | 8.71 | 313.2 | 28.88 | 101.75 | 153.00 | -65.17 | 12.14 | 10.64 | 165.41 | 363.11 | 210.96 | 29.83 | -5.0 | 141.01 | 20.42 | -14.29 |
| 22Q2 (11) | 0.48 | 1.89 | 16.79 | 243.02 | 54.25 | 53.0 | 439.22 | 15.48 | 497.42 | 4.01 | 44.63 | 20.92 | 162.49 | -0.81 | -28.11 | 117.10 | -4.17 | -30.26 |
| 22Q1 (10) | 0.47 | 13.62 | 9.53 | 157.55 | 1.23 | -0.67 | 380.33 | 54.84 | 1168.19 | 2.77 | -12.94 | -53.22 | 163.81 | -35.28 | -18.9 | 122.20 | -36.96 | -13.51 |
| 21Q4 (9) | 0.41 | 0.2 | -6.68 | 155.64 | 0.26 | -3.96 | 245.63 | 80.03 | 3517.53 | 3.18 | 38.58 | -88.13 | 253.12 | 13.99 | 35.66 | 193.86 | 17.83 | 52.47 |
| 21Q3 (8) | 0.41 | 0.69 | -14.18 | 155.24 | -2.27 | -15.28 | 136.44 | 85.58 | 1676.56 | 2.30 | -30.7 | -94.03 | 222.06 | -1.76 | 18.93 | 164.52 | -2.01 | 36.74 |
| 21Q2 (7) | 0.41 | -4.44 | 1.65 | 158.84 | 0.14 | 19.21 | 73.52 | 145.15 | 428.16 | 3.31 | -44.05 | -73.67 | 226.03 | 11.91 | -1.45 | 167.90 | 18.84 | 6.64 |
| 21Q1 (6) | 0.43 | -3.21 | 7.44 | 158.62 | -2.12 | 14.41 | 29.99 | 341.68 | 29890.0 | 5.92 | -77.9 | 0 | 201.98 | 8.25 | -7.4 | 141.28 | 11.11 | -0.14 |
| 20Q4 (5) | 0.44 | -7.86 | 12.59 | 162.06 | -11.56 | 9.1 | 6.79 | -11.59 | 367.32 | 26.81 | -30.32 | 0 | 186.58 | -0.07 | -12.98 | 127.15 | 5.68 | -13.18 |
| 20Q3 (4) | 0.48 | 19.26 | 0.0 | 183.24 | 37.53 | 0.0 | 7.68 | -44.83 | 0.0 | 38.47 | 205.63 | 0.0 | 186.72 | -18.59 | 0.0 | 120.32 | -23.58 | 0.0 |
| 20Q2 (3) | 0.40 | 1.01 | 0.0 | 133.24 | -3.89 | 0.0 | 13.92 | 13820.0 | 0.0 | 12.59 | 0 | 0.0 | 229.35 | 5.14 | 0.0 | 157.45 | 11.29 | 0.0 |
| 20Q1 (2) | 0.40 | 1.43 | 0.0 | 138.64 | -6.66 | 0.0 | 0.10 | 103.94 | 0.0 | 0.00 | 0 | 0.0 | 218.13 | 1.73 | 0.0 | 141.48 | -3.39 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | 148.54 | 0.0 | 0.0 | -2.54 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 214.42 | 0.0 | 0.0 | 146.45 | 0.0 | 0.0 |
